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This notice outlines proposed amendments to Rule 12A-1.070 concerning Sales and Use Tax related to leases and licenses of real property. It details various updates and exclusions regarding tax applicability
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How to fill out NOTICE OF RULE DEVELOPMENT

01
Start by obtaining the official NOTICE OF RULE DEVELOPMENT form from the relevant governing body.
02
Fill in the header with the name of the agency or department initiating the rule development.
03
Provide a clear and concise title for the proposed rule.
04
Specify the statutory authority under which the rule is being developed.
05
Outline the specific purpose of the rule and the issues it aims to address.
06
Include a summary of the preliminary draft of the rule, if available.
07
Provide information on how stakeholders can participate in the rule development process.
08
Include contact information for the agency representative who can provide further details.
09
Review the completed form for accuracy and completeness.
10
Submit the NOTICE OF RULE DEVELOPMENT as required by the governing procedures.

Who needs NOTICE OF RULE DEVELOPMENT?

01
Government agencies that are planning to establish new rules or amend existing ones.
02
Stakeholders who may be affected by regulatory changes and want to understand the development process.
03
Legal professionals assisting clients in navigating regulatory requirements.
04
Members of the public interested in participating in the rule-making process.
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Publication of the Notice: The agency must publish the Notice of Proposed Rulemaking in the California Regulatory Notice Register as prepared by the Office of Administrative Law.
In notice-and-comment rulemaking, an agency must first issue a notice of proposed rulemaking (NPRM) and provide an opportunity for public comment on the proposal before it can issue a final rule.
When an agency is writing a new regulation, the first version it normally shares with the public is called a notice of proposed rulemaking or NPRM. An NPRM typically suggests possible regulatory language, estimates the potential rule's benefits and costs, and invites the public to submit comments on the proposal.

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A Notice of Rule Development is a formal notification issued by an agency to announce the intention to create, modify, or repeal rules and regulations. It serves as a preliminary step to inform stakeholders and the public about the development process.
Any agency that is contemplating new rules or changes to existing rules is required to file a Notice of Rule Development. This includes government agencies at the state or local level that are responsible for rulemaking.
To fill out a Notice of Rule Development, the agency must include the title of the rule, the purpose and effect of the rule, a summary of the rule's subject matter, and details on how stakeholders can provide input during the rule development process.
The purpose of a Notice of Rule Development is to inform the public and stakeholders about proposed rules, solicit feedback, and ensure transparency in the rulemaking process. It allows interested parties to participate in discussions before the official rule is drafted.
The Notice of Rule Development must report the title of the rule being developed, the agency's contact information, a statement of the purpose and effect of the rule, a summary of the subject matter, and details on how to provide input, including any public meetings or workshops.
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