The Impact of State Administrative Procedure Acts on Informal DOR "Guidance"

State Administrative Procedure Acts require Departments of Revenue to follow detailed and strict procedural rules before adopting regulations.  Instead of adopting a regulation pursuant to the formal APA rulemaking process, many state DORs instead issue informal “guidance” such as notices, memos, bulletins and the like.  This begs the question: at what point does this informal guidance cross the line and require a state DOR to follow APA rulemaking procedure in order to enforce the guidance? Using recent caselaw as examples, this session will explore where to draw that line.

Speakers:

Moderator: David Hughes – Kilpatrick Townsend & Stockton

Jamie Szal – Brann & Isaacson

Matthew Schaefer – Schaefer Law

Nancy Prosser – Multistate Tax Commission

Learning Objectives:

After attending the session, a participant will:

• Learn about the requirement of state Administrative Procedure Acts

• Understand when a state department of revenue is required to follow formal rule making procedure

• Learn about cases where a state department of revenue improperly failed to follow formal rule making procedure

• Hear about the challenges faced by states in following formal rule making procedure

Register here.