Rule 560-1-1-.09. Procedure to Petition for the Adoption of Rules

1. (1) Purpose. To prescribe the procedure for an interested person desiring to petition the Department of Revenue requesting the promulgation, amendment, or repeal of a rule pursuant to Section 9 of the Georgia Administrative Procedure Act.

2. (2) Submission.

   1. a. The petitioner shall submit a petition in writing to the State Revenue Commissioner.

   2. b. The petition shall state fully:

      1. i. The rule involved, and
      2. ii. The reason for the desired change.
3. (3) Consideration. The Commissioner shall consider all information in the petition when rendering a determination.

4. (4) Disposition. Within 30 days after submission of a petition, the Department will notify the petition in writing of its disposition of the request.

   1. a. Denial. If the Department denies the request, it will send such denial to the taxpayer, stating its reasons for the denial.
   2. b. Grant. If the Department does not deny the request, it will initiate the rule-making proceedings in accordance with the Georgia Administrative Procedure Act.

Authority: O.C.G.A. §§ 48-2-12, 50-13-1, 50-13-9.

History. Original Rule entitled "Procedure to Petition for the Adoption of Rules" adopted. F. and eff. June 30, 1965.

Amended: F. Jan. 14, 2016; eff. Feb. 3, 2016.