Utah Department of Administrative Services Division of Administrative Rules

Tax Commission, Collections

Section R867-2B-2

Jeopardy Assessment Pursuant to Utah Code Ann. Sections 59-1-701 and 59-1-702

Notice of Proposed Rule

(Amendment)

DAR File No.: 36168
Filed: 05/11/2012 11:56:36 AM

RULE ANALYSIS

Purpose of the rule or reason for the change:

The section removal is necessary to implement S.B. 243 (2012 General Session).

Summary of the rule or change:

The section is removed since the statute that authorizes it has been repealed in S.B. 243 (2012).

State statutory or constitutional authorization for this rule:

• Section 59-1-702
• Section 59-1-701

Anticipated cost or savings to:

the state budget:

None--Any fiscal impact would have been considered in S.B. 243 (2012).

local governments:

None--Any fiscal impact would have been considered in S.B. 243 (2012).

small businesses:

None--Any fiscal impact would have been considered in S.B. 243 (2012).

persons other than small businesses, businesses, or local governmental entities:

None--Any fiscal impact would have been considered in S.B. 243 (2012).

Compliance costs for affected persons:

None--This section is removed since the statutes authorizing it have been repealed.

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

This amendment is necessary due to a statutory change made by S.B. 243 (2012), thus creating no new fiscal impact.

Michael Cragun, 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:

• Christa Johnson at the above address, by phone at 801-297-3901, by FAX at 801-297-3907, or by Internet E-mail at cj@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:

07/02/2012

This rule may become effective on:

07/09/2012

Authorized by:

Michael Cragun, Tax Commissioner

R867. Tax Commission, Collections.

R867-2B. Delinquent Tax Collection.

[R867 2B-2. Jeopardy Assessment Pursuant to Utah Code Ann. Sections 59-1-701 and 59-1-702.

A. Assessments made pursuant to Title 59, Chapter 19, Illegal Drug Stamp Act, shall meet the grounds for the jeopardy provisions under Sections 59-1-701 and 59-1-702 due to the nature of the tax and the likelihood that assets may be seized and sold by other creditors.

]KEY: taxation, controlled substances, seizure of property, drug stamps

Date of Enactment or Last Substantive Amendment: [October 13, 2011]2012

Notice of Continuation: October 28, 2010

Authorizing, and Implemented or Interpreted Law: 59-1-302; 59-1-706; 59-1-701; 59-1-702; 59-1-703; 59-1-707; 59-19-104; 59-19-105; 59-19-107