DAR File No. 29644

Tax Commission, Auditing

R865-11Q

Sales and Use Tax

FIVE-YEAR NOTICE OF REVIEW AND STATEMENT OF CONTINUATION

DAR File No.: 29644
Filed: 03/14/2007, 10:43
Received by: NL

NOTICE OF REVIEW AND STATEMENT OF CONTINUATION

Concise explanation of the particular statutory provisions under which the rule is enacted and how these provisions authorize or require the rule:

Section 34A-2-202 requires an annual assessment of employers who are authorized to pay compensation direct; and indicates how that assessment shall be calculated.

Summary of written comments received during and since the last five-year review of the rule from interested persons supporting or opposing the rule:

No written comments have been received.

Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:

Section R865-11Q-1 clarifies when employers need to obtain the experience modification factor, and provides direction for those who fail to obtain the factor within the specified time. Therefore, this rule should be continued.

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

Authorized by:

D'Arcy Dixon, Commissioner