5-18-107. Powers and duties of committee -- duty to review revenue rules -- legislative oversight of department of revenue -- committee reports -- revenue estimating and use of estimates -- coal tax oversight. (1) The committee shall review all proposed rules of the department of revenue filed with the secretary of state.
     (2) The committee may:
     (a) request and obtain the department's rulemaking records for the purpose of reviewing compliance with 2-4-305;
     (b) prepare written recommendations for the adoption, amendment, or rejection of a rule and submit the recommendations to the department;
     (c) submit oral or written testimony at a rulemaking hearing;
     (d) require the department to appear before the committee and respond to the committee's recommendations for the adoption, amendment, or rejection of a rule;
     (e) require that a rulemaking hearing be held in accordance with the provisions of 2-4-302 through 2-4-305;
     (f) recommend to the legislature the repeal, amendment, or adoption of a rule as provided in 2-4-412;
     (g) institute, intervene in, or otherwise participate in proceedings involving the legality of a rule under the Montana Administrative Procedure Act in the state and federal courts and administrative agencies;
     (h) review the incidence and conduct of the department's administrative proceedings;
     (i) require the department to publish the full or partial text of any pertinent material adopted by reference under 2-4-307;
     (j) by an affirmative vote of at least six members of the committee, contract for the preparation of an economic impact statement or require the department to prepare an economic impact statement, following the provisions of 2-4-405;
     (k) petition the department to promulgate, amend, or repeal a rule. Within 60 days after submission of a petition, the department shall either deny the petition in writing, stating its reasons for the denial, or initiate rulemaking proceedings in accordance with 2-4-302 through 2-4-305.
     (l) make written objection to a proposed rule of the department for lack of substantial compliance with 2-4-302 through 2-4-305. The provisions of 2-4-406 govern the objection procedure, the department's response, and the procedure for and effect of publication of the objection in the Montana Administrative Register and the Administrative Rules of Montana.
     (m) petition the department for a declaratory ruling as to the applicability of any statutory provision or of any rule or order of the department. A copy of a declaratory ruling must be filed with the secretary of state for publication in the register. A declaratory ruling or the refusal to issue a ruling is subject to judicial review in the same manner as decisions or orders in contested cases under the Montana Administrative Procedure Act.
     (n) petition for judicial review of the sufficiency of the reasons for the department's finding of imminent peril to the public health, safety, or welfare, cited in support of an emergency or temporary rule proposed by the department under 2-4-303; and
     (o) require the department to conduct the biennial review of its rules as required in 2-4-314 and report its findings to the committee.
     (3) The committee shall exercise legislative oversight of the department of revenue, including without limitation the review of:
     (a) proposed budgets;
     (b) proposed legislation;
     (c) pending litigation; and
     (d) major contracts and personnel actions of the department.
     (4) The committee may investigate and issue reports on any matter concerning taxation or the department of revenue.
     (5) (a) The committee shall have prepared by December 1 for introduction during each regular session of the legislature in which a revenue bill is under consideration an estimate of the amount of revenue projected to be available for legislative appropriation.
     (b) The committee's estimate, as introduced in the legislature, constitutes the legislature's current revenue estimate until amended or until final adoption of the estimate by both houses. It is intended that the legislature's estimates and the assumptions underlying the estimates will be used by all agencies with responsibilities for estimating revenues or costs, including the preparation of fiscal notes.
     (c) The legislative services division shall provide staff assistance to the committee. The committee may request the assistance of the staffs of the office of the legislative fiscal analyst, the legislative auditor, the department of revenue, and any other agency that has information regarding any of the tax or revenue bases of the state.
     (6) The committee may:
     (a) review the programs financed by coal severance tax funds;
     (b) consider any matters relating to coal taxation; and
     (c) prepare for the legislature a report, as provided in 5-11-210, on potential uses of the coal tax trust fund to develop a stable, strong, and diversified Montana economy that meets the needs of present and future generations of Montanans while maintaining and improving a clean and healthful environment as required by Article IX, section 1, of the Montana constitution.

     History: En. Sec. 7, Ch. 268, L. 1979; amd. Sec. 2, Ch. 572, L. 1989; amd. Sec. 3, Ch. 608, L. 1989; amd. Sec. 1, Ch. 603, L. 1991; amd. Sec. 2, Ch. 40, L. 1993; amd. Sec. 3, Ch. 302, L. 1993; amd. Sec. 27, Ch. 42, L. 1997.