DAR File No. 29320

Tax Commission, Auditing

R865-9I-32

Confidentiality of Return Information, Penalties, and Exchange of Information With the Internal Revenue Service or Governmental Units Pursuant to Utah Code Ann. Section 59-10-545

NOTICE OF PROPOSED RULE

DAR File No.: 29320
Filed: 12/13/2006, 04:58
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

2006 legislation (S.B. 171) repealed Section 59-10-545; in addition the repealed language is currently embodied in Section 59-1-403. (DAR NOTE: S.B. 171 is found at Chapter 55, Laws of Utah 2006, and was effective 05/01/2006.)

Summary of the rule or change:

This subsection is deleted.

State statutory or constitutional authorization for this rule:

Section 59-10-545

Anticipated cost or savings to:

the state budget:

None--S.B. 171 (2006) deleted tax return confidentiality language that was embodied in Section 59-1-403.

local governments:

None--S.B. 171 (2006) deleted tax return confidentiality language that was embodied in Section 59-1-403.

other persons:

None--S.B. 171 (2006) deleted tax return confidentiality language that was embodied in Section 59-1-403.

Compliance costs for affected persons:

None--There is no impact since the repealed rule language currently resides in statute.

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

There are no anticipated impacts. 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:

Tax Commission
Auditing
210 N 1950 W
SALT LAKE CITY UT 84134

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:

01/31/2007

This rule may become effective on:

02/07/2007

Authorized by:

D'Arcy Dixon, Commissioner

R865. Tax Commission, Auditing.

R865-9I. Income Tax.

[R865-9I-32. Confidentiality of Return Information, Penalties, and Exchange of Information With The Internal Revenue Service or Governmental Units Pursuant to Utah Code Ann. Section 59-10-545.

A. The amount of income and other particulars disclosed by a taxpayer on his return or report required under the act is strictly confidential and except in accordance with proper judicial order, or as otherwise provided by law, may not be divulged.

B. A taxpayer, properly identified, may inspect his own return. He may also authorize to the satisfaction of the Tax Commission, an agent to represent him and inspect his returns. Such authorization must be in writing and may be limited or of a continuing nature as specified. A fee may be charged for furnishing copies of returns or reports by the Tax Commission.

C. Officers of the United States Internal Revenue Service, upon being properly identified as such, may be granted permission to inspect the returns or reports on file under this chapter for the purpose of administering the federal tax law. All information, so obtained, must be used in the strictest confidence for tax administration only.

 

]KEY: historic preservation, income tax, tax returns, enterprise zones

Date of Enactment or Last Substantive Amendment: [July 20, 2005]2007

Notice of Continuation: April 22, 2002

Authorizing, and Implemented or Interpreted Law: [59-10-545]