Listed below are rules that are currently under development by the Department of Revenue, and those rules for which the Department at this time anticipates initiating some rule making action during the next 6 months. The information on this site is continually updated as the Department files rule making notices, or as it otherwise adds or deletes rules that it anticipates some action over the next six months. This includes rules that added or deleted as a result of resource allocation, legislation, court decisions, or changes in rule making priorities.
| Subject of rule making |
Rule Drafter |
Preliminary Proposal (CR-101 filing) |
Proposed Rule
(CR-102 or CR-105 filing) |
Rule Adoption
(CR-103 filing) |
Description of Anticipated Changes |
458-18 220 Refunds-Rate of interest
458-30-262 Agricultural land valuation-Interest rate-Property tax component
458-30-590 Rate of inflation-Publication-Interest rate-Calculation |
Marilou Rickert |
|
|
|
Must be updated by 1st of January of each year |
| 458-20-270 Telephone program excise tax rates |
Gayle Carlson |
|
WSR 13-10-014 |
|
Must be updated by the 1st of July each year |
| 458-40-540 Timber excise tax – Forest land values |
Mark Bohe |
Anticipated |
|
|
Must be updated by 1st of January of each year |
| 458-40-660 Timber excise tax – Stumpage value tables – Stumpage value adjustments |
Mark Bohe |
WSR 13-06-053
Draft will be available shortly before Public Meeting |
WSR 13-10-065 |
|
Must be updated by the 1st of January and July of each year |
| 458-12-342 New construction-Assessment |
Jay Jetter |
|
WSR 13-06-001 |
|
To correct citations |
| 458-16A-120 Property Tax - Senior citizen, disabled person, and one hundred percent disabled veteran exemption-Determining combined disposable income |
Jay Jetter |
|
WSR 13-08-029 |
|
Recognize 2012/2011/2010 legislation |
| 458-20-10101 Business licensing service (BLS) – Total fee payable – Handling of fees |
Marilou Rickert |
WSR 13-04-083 |
|
|
Consider fee increases to be used to improve BLS system technology and infrastructure |
| 458-20-140 Photographers and photofinishers |
Rich Cason |
Anticipated |
|
|
Update |
| 458-20-141 Duplicating activities and mailing bureaus |
Rich Cason |
Anticipated |
|
|
Update |
| 458-20-168 Hospitals, nursing homes, boarding homes, adult family homes and similar health care facilities |
Kristine Rompa |
Anticipated |
|
|
Update |
| 458-20-178 Use tax |
Gayle Carlson |
Anticipated |
|
|
Update |
| 458-20-179 Public utility tax
458-20-17901 Public utility tax – Energy conservation and cogeneration deductions
458-20-180 Motor transportation, urban transportation |
Gayle Carlson |
|
WSR 10-18-033 |
|
Update |
| 458-20-183 Amusement, recreation, and physical fitness services |
Kristine Rompa |
WSR 11-19-063 |
|
|
Update |
458-20-185 Tobacco products tax
458-20-186 Cigarette tax |
Marilou Rickert |
|
Anticipated |
|
Update, recognize 2012 legislation |
| 458-20-18801 Prescription drugs, prosthetics, and medically prescribed oxygen |
Kristine Rompa |
Anticipated |
|
|
Update |
| 458-20-193 Inbound and outbound interstate sales of tangible personal property |
Gayle Carlson |
WSR 12-03-007
|
|
|
Possible limited amendment to establish a one year trailing nexus period for all taxes |
| 458-20-217 Lien for taxes |
Marilou Rickert |
|
Anticipated |
|
Recognize 2011/2010 legislation. |
| 458-20-228 Returns, payments, penalties, extensions, interest, stay of collection |
Kristine Rompa |
|
Anticipated |
|
Recognize 2011/2010/2009 legislation |
458-20-22801 Tax reporting frequency
458-20-22802 Electronic funds transfer |
Kristine Rompa |
|
Anticipated |
|
Recognize 2011/2009 legislation |
| 458-20-240 Manufacturer’s new employee tax credits |
Joseph Vidal |
Anticipated |
|
|
Update |
| 458-20-257 Warranties and maintenance agreements |
Gayle Carlson |
WSR 12-06-072 |
WSR 12-23-051 |
|
Update |
| 458-20-258 Travel agents and tour operators |
Melinda Mandell |
Anticipated |
|
|
Update |
| 458-20-273 Renewable Energy System Cost Recovery |
Mark Bohe |
WSR 12-16-007 |
|
|
Update |
| 458-20-New Tax avoidance transactions |
Kate Adams |
Anticipated |
|
|
Recognize 2010 legislation |
Real estate excise tax
458-61A-102 Definitions
|
Marilou Rickert |
WSR 13-07-084 |
|
|
Correct definition of “governmental entity” to clarify application of REET for federal instrumentalities |
| Chapter 308-30 Consolidated Licensing Service |
Marilou Rickert |
Anticipated |
|
|
Repeal chapter and readopt needed information into another chapter. |