AGO 1993-015.

• Court: Connecticut

Connecticut Attorney General Opinions 1993. AGO 1993-015. 1993Opinion No. 1993-015Honorable Edward C. Krawiecki, Jr.House Minority LeaderState CapitolHartford, Connecticut 06106 Dear Representative Krawiecki: You have requested our opinion regarding the temporary rules and regulations of the Department of Revenue Services under Conn. Pub. Act 91-3, ee § 51 to 93, of the June 1991 Special Session, as amended (the "Public Act"). The Public Act is entitled "An Act Making Appropriations for the Expenses of the State for the Fiscal Year Ending June 30, 1992, Providing Funds for Such Expenses and Concerning Fiscal Reform." Sections 51 to 93 of the Public Act relate to the state income tax. Specifically, you have asked for an opinion on two questions: (l) "How long can [the Public Act] run on temporary rules?" and (2) "Does [the Public Act] require permanent regulations approved at some point in time and/or ultimately by the Regulations Review Committee of the Connecticut State Legislature?" For the reasons set forth below, our opinion is that temporary rules may continue to be employed under the Public Act in lieu of regulations until such time as regulations are in fact adopted and approved, and that the Public Act does require that such temporary rules be replaced ultimately by regulations adopted and approved by the Regulations Review Committee in accordance with the Uniform Administrative Procedure Act ("UAPA"), Conn. Gen. Stat. ee § 4-166 to 4-189. As a general proposition, any administrative agency statement of general applicability having a substantial impact on the rights or obligations of those regulated by the agency must be promulgated as a regulation in accordance with the UAPA. Salmon Brook Convalescent Home, Inc. v. Commission on Hospitals and Health Care, 177 Conn. 356, 361-62, 417 A.2d 358 (1979). The UAPA establishes specific requirements for the adoption of regulations by state agencies, including approval by the Regulation Review Committee. Conn. Gen. Stat. e4-168. In addition, the UAPA provides that, if a public act requires an agency to adopt regulations, the agency must (l) publish the required notice of intent to adopt regulations within five months of the effective date of the act or within such other time specified by the act; and (2) submit the regulations to the Regulation Review Committee for approval...