Administrative Rule Review Report  #AR11-051

Legislative Service Office

22-Sep-11

AGENCY: Department of Revenue

DATE SUBMITTED: 7/28/2011

SUBJECT: Chapter 16, Pollution Control and Fire Suppression Property Exemptions.

NATURE OF RULES:          Legislative, procedural

STATUTORY AUTHORITY:  W.S. 39‑11‑102(b)

DETERMINATION OF PROCEDURAL COMPLIANCE BASED UPON INFORMATION

SUBMITTED BY THE AGENCY TO LSO:  Apparently complete to date.  There has been a delay in the review of these rules.  The agency apparently submitted the final adopted rules July 27, 2011, however the Legislative Service Office did not have a record of receiving the final adopted version of the rules.

SUMMARY OF RULES:  These rules amend chapter sixteen of the rules of the department of revenue, dealing with pollution and fire control exemptions.  The rules are amended to read "fire suppression property" instead of "fire control equipment".  The rules are amended to specify that applications for the exemptions are available on the Department's web page and to clarify that a separate exemption is required for pollution control property and for fire suppression property.  The rules are amended to specify that information contained in the applications are confidential.

FINDINGS: The rules appear to be within the scope of statutory authority and legislative intent.

STAFF RECOMMENDATION:  That the rules be placed on the Consent List and be approved by the Council as submitted by the Agency.

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Joshua Anderson

Staff Attorney

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Lynda G. Cook

Staff Attorney

JDA/cj