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Revenue department seeks repeal of duplicative petroleum rules

Joint Government Operations Committee — Rule Review · August 19, 2026

Summary

The Department of Revenue requested repeal of two rules that duplicate existing law for petroleum taxpayers and carriers; presenters said the rules are already addressed in statute and the committee recommended repeal positively.

Autumn Cole, legislative director for the Department of Revenue, told the committee the department's retrospective review identified two rules—one on bond requirements for petroleum taxpayers and one on requirements for carriers and importers—that are duplicative of statute and therefore proposed for repeal. "They are both duplicative as they're already addressed in current law," Cole said.

There were no public comments on the repeal and members raised no substantive questions; the committee approved a positive recommendation for repeal and the items will advance for further consideration in the legislative process.

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