Tax Law Changes - North Carolina Department Of Revenue - 2012 Page 39
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41The Secretary may adopt a rule by using the adoption of temporary rule procedure
(G.S. 150B-21.1(a3)). The Secretary must provide electronic notification of the adoption
of a rule to persons who have requested notice of rule making and any other interested
parties including those originally given notice of the rule making and those who provided
comment on the rule.
A person may object to the rule and request review by the Rules Review Commission at
any point prior to the rule adoption and by 5:00 P.M. of the third business day following
notification from the Secretary of the adoption of a rule. If the Secretary receives written
objection to a rule and request for review, the rule must be reviewed as described
below. If no written objection and/or request for review are received by the Secretary,
the rule is delivered to the Codifier of Rules for entry into the North Carolina
Administrative Code.
When reviewing a rule, the Commission may not consider questions relating to the
quality or efficacy of the rule, but must restrict its review to a determination of whether
the rule meets all of these criteria: 1) the rule is written within the authority delegated to
the agency by the General Assembly, 2) the rule is clear and unambiguous, 3) the rule
is reasonably necessary to implement or interpret an enactment of the General
Assembly, or of Congress, or a regulation of a federal agency. The Commission must
consider the cumulative effect of all rules adopted by the agency related to the specific
purpose for which the rule is proposed, and 4) the rule is adopted in accordance with
this section.
The review of a proposed rule is to be done within 15 days of receipt of request by the
Commission and must be done by a staff member who is an attorney licensed to
practice law in North Carolina. This staff member makes a recommendation to the
Commission or its designee (a panel of at least three members of the Commission).
The staff member, Commission‟s designee, or the Commission may request technical
changes and may condition approval of the rule on the agency‟s making the requested
changes. The Commission may consider any information submitted by the Secretary or
another person in reviewing the rule.
If the Commission or its designee determines that the rule does not meet all the criteria
and objects to the rule, the Secretary must be informed in writing of the objection and
the reason for the objection within one business day of the determination. The
Secretary must either change the rule to satisfy the Commission and submit the revised
rule to the Commission or submit a written response indicating the rule will not be
revised.
When the Secretary changes a rule in response to an objection by the Commission, the
Commission determines if the changes satisfy the Commission‟s objection. If so, the
Commission approves the rule and delivers it to the Codifier of Rules for entry into the
North Carolina Administrative Code. If not, the Commission must send a written
statement of continued objection and the reason for the continued objection.
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