[§231-10.7] Temporary rulemaking authority for regulation of tax matters. (a) Notwithstanding any other law in title 14, chapter 91, or chapter 201M to the contrary, the department is authorized to adopt any temporary rules as the department may deem proper as provided in this section. Temporary rules may include the adoption, amendment, or repeal of any rules concerning any matters which the department is authorized to regulate.
(b) Temporary rules shall take effect seven days after notice of the temporary rules is issued. Notice under this subsection shall require:
(1) Making the temporary rules available on the department's and the lieutenant governor's websites;
(2) Making copies of the temporary rules available to the public for inspection at the department's offices or copying if any required fee is paid; and
(3) Providing public notice of the substance of the temporary rules at least once statewide.
(c) Temporary rules shall be approved by the governor.
(d) Any temporary rules issued by the department shall also be issued as proposed administrative rules that shall be subject to the procedural requirements of chapter 91.
(e) Temporary rules shall expire eighteen months from the date the temporary rules take effect.
(f) Temporary rules shall conspicuously provide the following information at the beginning of the temporary rules' text:
(1) Notice stating the temporary nature of the rules;
(2) The expiration date of the temporary rules; and
(3) A statement advising that proposed administrative rules subject to chapter 91 are being simultaneously proposed for formal adoption.
(g) Temporary rules shall have the same force and effect as any other administrative rules. [L 2009, c 166, pt of §16]