Trended Depreciation Schedules for Valuing Property
Notices Notices Adoption 42-2-987adp (PDF, 11 KB) Proposal 42-2-987pro (PDF, 230 KB) Impact Determination (PDF, 31 KB) The comment period has ended for this rulemaking proposal.
Archived Rulemaking Actions
Carryforward and Carryback Provisions of Corporate Net Operating Losses
Notices Notices Adoption 42.2.984 (PDF, 12 KB) Proposal 42.2.984 (PDF, 24 KB) Impact Notice (PDF, 18 KB) The comment period has ended for this rulemaking proposal.
Allocation/Apportionment-Income of Multistate Corporations and Corporate Income Tax Administration
Notices Allocation/Apportionment-Income of Multistate Corporations (HB 511); and Corporate Income Tax Administration - Finnigan and Joyce Adoption 42-2-985 (PDF, 65 KB) Proposal 42-2-985 (PDF, 266 KB) Impact Determination (PDF, 29 ... Allocation/Apportionment-Income of Multistate Corporations and Corporate Income Tax Administration
Apportionment and Allocation of Income for Financial Institutions
Notices Notices Adoption Notice (PDF, 26 KB) Proposal Notice (PDF, 55 KB) Impact Determination (PDF, 17 KB) The comment period ended on November 13, 2017.
Tax Credits
Notices Notices Adoption Notice (PDF, 12 KB) Proposal Notice (PDF, 84 KB) Impact Determination (PDF, 24 KB) The comment period has ended for this rulemaking proposal.
Employer Apprenticeship Tax Credit
Notices Notices Adoption Notice (PDF, 13 KB) Proposal Notice (PDF, 24 KB) Impact Determination (PDF, 17 KB) The comment period has ended for this rulemaking proposal.
Coal Valuation for Coal Gross Proceeds and Coal Severance Tax on Coal Production
Notices Notices Adoption Notice (PDF, 40 KB) Proposal Notice (PDF, 56 KB) Impact Determination (PDF, 24 KB) The comment period has ended for this rulemaking proposal.
Property Tax Assistance Programs
Notices Notices Adoption Notice (PDF, 20 KB) Proposal Notice (PDF, 48 KB) Impact Determination (PDF, 21 KB) The comment period has ended for this rulemaking proposal.
Land Classification, Natural Disaster Reduction, Forest Land Eligibility
Notices Notices Adoption Notice (PDF, 22 KB) Proposal Notice (PDF, 56 KB) Impact Determination (PDF, 21 KB) The comment period has ended for this rulemaking proposal.
Calculating the Elderly Homeowner/Renter Tax Credit
Notices Notices Adoption Notice (PDF, 16 KB) Proposal Notice (PDF, 36 KB) Impact Determination (PDF, 18 KB) The comment period has ended for this rulemaking proposal.
Income Tax Rules – Pass-through Entities
Notices Notices Adoption Notice (PDF, 10 KB) Proposal Notice (PDF, 37 KB) Impact Determination (PDF, 21 KB) The comment period has ended for this rulemaking proposal.
Classification and Appraisal Review Deadlines, Consideration of Sales Price and Fee Appraisals
Notices Notices Adoption Notices (PDF, 20 KB) Proposal Notice (PDF, 60 KB) Impact Determination (PDF, 17 KB) The comment period has ended for this rulemaking proposal.
PTAP, Exemptions, County Notifications, and Condo/Townhome Valuation
Notices Notices Adoption Notice (PDF, 16 KB) Proposal Notice (PDF, 45 KB) Impact Determination (PDF, 21 KB) The comment period has ended for this rulemaking proposal.