DAR File No. 28883

Tax Commission, Administration

R861-1A-40

Waiver of Requirement to Post Security Prior to Judicial Review Pursuant to Utah Code Ann. Section 59-1-611

NOTICE OF PROPOSED RULE

DAR File No.: 28883
Filed: 07/14/2006, 10:27
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

The proposed new section implements S.B. 225. That 2006 legislation allows taxpayers to apply to the Tax Commission for a waiver of the requirement to post security prior to judicial review of a commission determination. (DAR NOTE: S.B. 225 (2006) is found at Chapter 70, Laws of Utah 2006, and was effective 05/01/2006.)

Summary of the rule or change:

This proposed section indicates how a taxpayer shall apply for a waiver of the requirement to post security prior to judicial review of a commission determination.

State statutory or constitutional authorization for this rule:

Section 59-1-611

Anticipated cost or savings to:

the state budget:

None--Any fiscal impact was taken into account in S.B. 225 (2006).

local governments:

None--Any fiscal impact was taken into account in S.B. 225 (2006).

other persons:

None--Any fiscal impact was taken into account in S.B. 225 (2006).

Compliance costs for affected persons:

None--Taxpayers applying for the waiver will have to fill out a financial statement that lists assets and expenses.

Comments by the department head on the fiscal impact the rule may have on businesses:

There is no anticipated fiscal impact. D'Arcy Dixon, Commissioner

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Direct questions regarding this rule to:

Cheryl Lee at the above address, by phone at 801-297-3900, by FAX at 801-297-3919, or by Internet E-mail at clee@utah.gov

Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:

08/31/2006

This rule may become effective on:

09/07/2006

Authorized by:

Pam Hendrickson, Commission Chair

RULE TEXT

R861. Tax Commission, Administration.

R861-1A. Administrative Procedures.

R861-1A-40. Waiver of Requirement to Post Security Prior to Judicial Review Pursuant to Utah Code Ann. Section 59-1-611.

(1) "Post security" is as defined in Section 59-1-611.

(2)(a) A taxpayer that seeks judicial review of a final commission determination of a deficiency may apply for a waiver of the requirement to post security with the commission by completing the financial statement provided by the commission.

(b) The financial statement described in Subsection (2)(a) shall be signed by the taxpayer under penalties of perjury.

(3) Upon review of the financial statement described in Subsection (2), the commission shall:

(a) determine whether the taxpayer qualifies for a waiver of the requirement to post security with the commission; or

(b) if unable to make the determination under Subsection (3)(a) from the financial statement, request additional information from the taxpayer as necessary to make that determination.

KEY: developmentally disabled, grievance procedures, taxation, disclosure requirements

Date of Enactment or Last Substantive Amendment: [March 6], 2006

Notice of Continuation: April 22, 2002

Authorizing, and Implemented or Interpreted Law: 59-1-611

ADDITIONAL INFORMATION

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For questions regarding the content or application of this rule, please contact Cheryl Lee at the above address, by phone at 801-297-3900, by FAX at 801-297-3919, or by Internet E-mail at clee@utah.gov

For questions about the rulemaking process, please contact the Division of Administrative Rules (801-538-3764). Please Note: The Division of Administrative Rules is NOT able to answer questions about the content or application of these administrative rules.