§ 63G-16-301 — Definitions.

As used in this part:
(1) "Applicable federal agency" means the federal agency that issued a federal guidance letter.
(2) "Federal agency" means a department, agency, authority, commission, council, board, office, bureau, or other administrative unit of the executive branch of the United States government.
(3) (3)(a) "Federal guidance letter" means a written statement by a federal agency, regardless of format, that:
(3)(a)(i) clarifies or provides instruction on:
(3)(a)(i)(A) the federal agency's interpretation of a federal law; or
(3)(a)(i)(B) the federal agency's policies for administering a federal law; and
(3)(a)(ii) is nonbinding and of general applicability.
(3)(b) "Federal guidance letter" does not include:
(3)(b)(i) a written communication between a federal agency and a state agency regarding a specific entity;
(3)(b)(ii) a peer-to-peer communication; or
(3)(b)(iii) a written communication between a federal agency and the State Tax Commission containing guidance related to the protection, storage, or safeguarding of confidential information.
(4) "Federal law" means:
(4)(a) a statute passed by the United States Congress; or
(4)(b) a rule or regulation adopted by a federal agency.
(5) "State agency" means a department, division, board, council, committee, institution, office, bureau, or other similar administrative unit of the executive branch of state government.

Legislative History

Enacted by Chapter 335, 2025 General Session