Tax department defends rules-office flexibility, warns statute changes could hamper operations

Gary Suganuma testified on behalf of the Department of Taxation about the roles and practical duties of the administrative rules office, telling the committee that, while the statute authorizes certain rulemaking duties, staff also perform a broader set of functions that keep the department operating. "So currently, what the statute says is basically that, they're authorized to adopt administrative rules, and issue written guidance such as tax information releases, tax announcements," Suganuma said.