Regulations are written statements of the Secretary of the Taxation and Revenue Department (TRD) that have general application.

They are intended to help taxpayers interpret and apply the statutes to which they relate. Before a regulation can be adopted, the Secretary must schedule a public hearing to gather comments from persons who have an interest in issued regulations.

Public hearings are scheduled about 45 days from the day of issuing or filing a regulation for public inspection. A hearing officer designated by the secretary listens to and weighs comments about the proposed regulation. The hearing officer then provides this information to the Secretary for consideration. After reviewing the information resulting from the hearing, the Secretary will decide whether to file the regulation as proposed or make revisions.  

Revisions can be made at any time within the 60-day waiting period. Current regulation hearing notices are available online. 

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