DAR File No. 30838

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.: 30838
Filed: 12/14/2007, 10:09
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

The section is amended to make clear that the Attorney General has access to financial information of a taxpayer that seeks waiver of the requirement to post security prior to judicial review.

Summary of the rule or change:

The proposed amendment indicates that a taxpayer seeking a waiver of the requirement to post security in order to seek judicial review of a commission order must provide the Attorney General a copy of all information required by the commission.

State statutory or constitutional authorization for this rule:

Section 59-1-611

Anticipated cost or savings to:

the state budget:

None--The proposed amendment reflects a sharing of information between parties.

local governments:

None--The proposed amendment reflects a sharing of information between parties.

small businesses and persons other than businesses:

None--The proposed amendment reflects a sharing of information between parties.

Compliance costs for affected persons:

None--The sharing of information with the Attorney General that the section requires is done in most cases currently. In a rare instance, the taxpayer or taxpayer's attorney would be required to share the information that is normally supplied as a matter of course.

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
Administration
210 N 1950 W
SALT LAKE CITY UT 84134-0002

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:

01/31/2008

This rule may become effective on:

02/07/2008

Authorized by:

D'Arcy Dixon, Commissioner

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:

(i) [completing the financial statement provided by the commission]submitting a letter requesting the waiver;

(ii) providing financial information requested by the commission; and

(iii) providing a copy of the financial information to the attorney general that is representing the commission in the judicial review.

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

(3) Upon review of the financial [statement]information 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]information, 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: [September 24, 2007]2008

Notice of Continuation: March 20, 2007

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