Section 35-1-01-106.02 - Rule Adoption ProcessWith the exception of emergency rules as outlined herein below, the adoption of a new rule or the amendment of an existing rule is a multi-step process including the following:
1. Drafting the rule or rule amendment. When the need for a rule or rule amendment is determined, a proposed rule is drafted by Agency personnel for review and discussion with the Commissioner.
2. Preparing an economic impact statement.a. An estimate of the costs and benefits of implementing and enforcing the proposed rule to the public, the Agency, or any other government entity; an analysis of the effect of the new or amended rule on small businesses and on public health, safety and welfare; an estimate of the anticipated effect on state or local revenues; and a description of any alternative methods that might achieve the same purpose as the new or amended rule will be prepared by the Agency when required and as provided by Miss. Code Ann. Section 25-433.105. A concise summary and the full text of the economic impact statement, if required, will be filed with the Secretary of State for publication along with the Commissioner's notice of intent to adopt a rule or rule amendment. Any additional information that the Agency determines may be useful will be included in the statement.b. If the economic impact statement reflects that a proposed rule may have an economic effect on small business, the Agency shall submit a copy of the proposed rule and economic impact statement to the Small Business Regulatory Review Committee for review and comment.c. During the public comment period, any interested party may submit to the Agency contact person identified in the notice of intent to adopt a rule, in writing, any specific concerns about the economic impact statement.3. Notice of intent to adopt a rule or rule amendment. a. A notice of intent to adopt a rule or rule amendment will be prepared, which will include information on how interested persons may comment on the proposal. The notice of intent to adopt a rule will include a statement of the purpose and effect of the rule, a summary of the rule, opportunities for public comment and the text of the rule. A copy of an economic impact statement, along with a concise summary of the statement, will be attached to the notice when required.b. The notice will be sent to the Secretary of State and to interested parties who are on the Agency Rule Notification Register.4. Providing an opportunity for interested parties to comment. a. The notice of intent to adopt a rule or rule amendment will advise the public of its right to comment and provide information concerning how, when, and where to respond. The Agency must provide no less than twenty (20) days from the date the notice of intent to adopt a rule or rule amendment and economic impact statement are filed during which persons may submit written comments.b. Interested or affected individuals or entities may comment in writing at any time during the public comment period. All written comments should be mailed or delivered to the Office of Tax Policy within the provided time period for public comment.c. The Commissioner, at his discretion, may hold an oral proceeding prior to the final adoption of a proposed rule or amended rule. An oral proceeding may be demanded by a political subdivision, an agency, or ten (10) or more persons if the Commissioner does not provide a time for an oral proceeding on the proposed rule or amendment. Public comment will be accepted at the hearing as provided in this section. Written comments received or comments made at the hearing are not required to be incorporated into the final rule but will be considered by the Commissioner in drafting the final rule or rule amendment.d. The Commissioner may designate an officer to preside over the hearing on the proposed new or amended rule and to document attendance and comments made. The presiding officer will be an employee of the Agency.e. The hearing date will be scheduled for a date that is at the minimum twenty (20) days after the notice of the proposed rule is filed with the Secretary of State. The hearing will be open to the public. Anyone wishing to make a presentation at the hearing should notify, in writing, the Office of Tax Policy no less than seventy-two (72) hours prior to the scheduled hearing time. The written request to speak must include a brief description of what the speaker plans to present at the hearing and the position the speaker plans to take on the proposed rule.f. The presiding officer may limit the time allotted to each speaker. The number of speakers addressing a specific position on an issue may be limited by the presiding officer to prevent undue repetition at the hearing. In the event the number of speakers representing a specific position is limited, the speakers selected to speak to their position will be determined based upon the order in which their requests were received. The speaker will be notified of the time he is allotted to speak, or will be notified that he has been denied the opportunity to speak to prevent undue repetition or for failure to timely request the opportunity to speak at the hearing.g. A record of all persons requesting the opportunity to speak will be maintained. This record will include the written requests to speak at the public hearing and any denials for untimely filing of a request to participate in the public hearing or to prevent repetition. All persons participating or unable to participate in the hearing may submit written comments at any time during the public comment period.h. All persons in attendance will be requested to sign a register to document their presence at the hearing. A printed agenda including the names of all speakers and their positions on issues concerning the proposed rule may be provided to those in attendance.5. Filing the rule for adoption The Commissioner may change, alter or delete any provisions of the proposed rule after the public comment period unless such change, alteration, or deletion would prevent the rule from being finally adopted per Miss. Code Ann. Section 25-43-3.107. The Commissioner will file the final form of the rule or rule amendment with the Secretary of State. The effective date is thirty (30) days after filing with Secretary of State unless another later date is specified in the law or rule.
6. Obtaining information on a proposed rule a. The Agency will maintain the Agency Rule Notification Register listing the persons who have requested notice of all proposed rule changes. The Agency will send notice of all proposed rules or rule amendments to these persons by mail. A minimum fee of $25 will be charged for each notice that is mailed, and a bill for the fee will accompany all notices. Failure to remit the fee as billed will result in the forfeiture of any future mailings until the fee has been paid. Any interested person may be included on the mailing register for all proposed notices pursuant to a written request to the Office of Tax Policy. It is the requestor's responsibility to provide and keep a correct address on file with the Agency.b. If a person desires notice of all proposed rules and agrees to receive the notices by e-mail, there will be no charge for this service. Any interested person may be included in the register of persons to be notified by email by written request to the Office of Tax Policy. If email preference is not specified, notice will be sent by mail, which will include the fee.c. A person may also request a copy of a proposed rule or rule amendment on a one-time basis by contacting the Office of Tax Policy. For any mailed document, the minimum fee is still applicable.d. Additional information regarding the adoption of rules and regulations may be obtained on the Agency's website.7. Rulemaking recorda. The Agency will maintain a current rulemaking docket that contains the subject matter of rules under active consideration within the Agency.b. The rulemaking docket shall include all information related to the rule in progress, Including: i. The subject matter of the proposed rule;ii. Reference to all published notices relating to the proceeding;iii. Where a written submission or a written request for an opportunity to make an oral presentation on the proposed rule may be inspected;iv. The time during which written submissions may be made;v. Where and when oral presentations may be made;vi. Where any economic impact statement and written requests for the issuance of other information concerning an economic impact statement may be personally inspected;vii. The current status of the proposed rule; andviii. The date of each rule's adoption and when the rule becomes effective.c. All materials, submissions, reports and other information relating to each rule adoption process and procedure will be maintained at the main office of the Mississippi Department of Revenue and will be available for public inspection by contacting the Office of Tax Policy.8. Repeal of a rule If the Commissioner determines that an existing rule should be repealed, the process followed will be the same as for the adoption of a new rule or an amendment to a rule.
9. Termination of the proceeding The Commissioner may determine that the rule or rule amendment should not be adopted after the notice of proposed rule but prior to adoption of the rule. In such event, a notice of termination will be filed with the Secretary of State and notice will be provided to those persons listed on the Agency Rule Notification Register.
10. Emergency rules a. The Commissioner may determine that an imminent peril to the public health, safety or welfare requires adoption of a rule with less than twenty-five (25) days notice as normally provided.b. In such event, the Commissioner will notify the Secretary of State of the need for an emergency rule, the form of the rule, and the effective dates of the rule. There will be no public hearing or public comment period provided.c. The Commissioner will determine if the need for the emergency rule continues, and if so, will begin the process to adopt the rule permanently as provided in this section.35 Miss. Code. R. 1-01-106.02