Department Rulemaking Filings for September 9, 2022

September 9, 2022

Adoption Notices

MAR 42-1056

MAR 42-1056adp – pertaining to adopting the Multistate Tax Commission’s Model Statute for Reporting Adjustments to Federal Taxable Income and Federal Partnership Audit Adjustments

No comments were received; rules amended as proposed. Rules effective September 10, 2022

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MAR 42-1057adp – pertaining to the extension of deadlines for a taxpayer to appeal an audit determination or a final determination

Comments were received; rules amended as proposed. Rules effective September 10, 2022

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Notices of Decision (Withdrawal)

MAR 42-1058

MAR 42-1058nod – pertaining to the creation of additional canopy license tiers for marijuana cultivators

After receiving public comment on the rulemaking proposal notice, the department is withdrawing MAR Notice No. 42-1058 from consideration.

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MAR 42-1059

MAR 42-1059nod – pertaining to the authorization of marijuana dispensary customer loyalty programs

After receiving comment from the public and the Economic Affairs Interim Committee on the rulemaking proposal notice, the department is withdrawing MAR Notice No. 42-1059 from consideration.

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