SB 1347 Summary

• Requires the Department of Revenue to allow public comment on draft rulings, procedures, notices, and administrative announcements for 30 days before they become final and effective.

• Mandates the department maintain a publicly accessible record of all draft and final rulings on its website with prominent announcements of changes.

• Specifies that final rulings must include subject matter, relevant citations, contact information, proposal and effective dates, and a statement regarding public comments received and the department's responses.

• Modifies private taxpayer ruling procedures to require the department to meet with requestors within 30 days of receipt, provide draft rulings 30 days before issuance, and issue final rulings within 90 days unless delayed by agreement.

• Clarifies that department actions under the new ruling procedures are appealable agency actions and that courts must decide legal questions without deference to department determinations.