Periodic Review of Existing Rules

N.C. Gen. Stat. 150B-21.3A established a periodic review by State agencies of their existing administrative rules pursuant to a schedule determined by the Rules Review Commission (RRC). The Department is required to make an initial classification of each rule from one of the following three classifications:

  1. Necessary with substantive public interest -- means any rule for which the agency has received public comments within the past two years or the rule affects the property interest of the regulated public and the agency knows or suspects that any person may object to the rule.
  2. Necessary without substantive public interest -- means a rule that is needed and the rule has not received public comments within the past two years. This category also includes identifying information that is readily available to the public, such as an address or a telephone number.
  3. Unnecessary -- means a rule that the agency determines to be obsolete, redundant, or otherwise not needed.

See the links below to access the spreadsheets containing the Department's current rules under review and their corresponding classifications.

The public comment period concerning the Department's initial classifications of these
rules begins on November 2, 2015 and ends at 5:00 p.m. on January 4, 2016. Public comments shall be in writing and shall be directed to:

17 NCAC Chapter 1-Departmental Rules and Chapter 10-Property Tax
David Lingerfelt
Assistant Director
NC Department of Revenue
P. O. Box 871
Raleigh, NC 27602

17 NCAC Chapter 11-Property Tax Commission
Janet Shires
General Counsel
Property Tax Commission
P.O. Box 871
Raleigh, NC 27602

17 NCAC Chapter 12-Motor Fuel
Laura Lansford
Agency Legal Specialist II
1429 Rock Quarry Road, Suite 105
Raleigh, NC 27610


"Public comment" is defined by G.S. 150B-21.3A(a)(5) as a written objection to all or part
of a rule.  Additionally, pursuant to G.S. 150B-21.3A(c)(2), in order for the Rules Review
Commission to determine whether the public comment has merit, the public comment must
address the specific substance of the rule and address any of the standards of Commission
review, as set forth in G.S. 150B-21.9(a).

Note: Individual comments will not receive a personal reply. However, the Department will provide its response to each comment in the final report that is submitted to the RRC at the conclusion of the comment period. The final report is scheduled for RRC review in June 2016.