Utah State Bulletin, January 15, 2012, Vol. 2012, No. 2

FIVE-YEAR NOTICES OF REVIEW AND STATEMENTS OF CONTINUATION DAR File No. 35595which the Tax Commission makes rules, including notice,hearing, and publication of rules. Section R861-1A-3 allowspersons or parties affected by a commission action the rightto a division conference and a prehearing conference for thepurpose clarifying and narrowing the issues and encouragingsettlement. Section R861-1A-9 clarifies duties andresponsibilities of the commission when acting as the UtahState Board of Equalization. Section R861-1A-10 providesinstructions concerning: 1) rights of parties; 2) effect of partialinvalidation of rules; 3) enactment of inconsistent legislation;and 4) presumption of familiarity. Section R861-1A-11clarifies the process of appealing a corrective action. SectionR861-1A-12 outlines the policies and procedures of thecommission regarding disclosure of and access todocuments, work papers, decisions, and other informationprepared by the commission. Section R861-1A-13 outlinesthe manner by which disabled persons may requestreasonable accommodations to services, programs, activities,or a job or work environment at the Tax Commission. SectionR861-1A-15 requires all taxpayers to provide the TaxCommission with their social security number or federalidentification number, as required by the Tax Commission.Section R861-1A-16 outlines the management plan of theUtah State Tax Commission. Section R861-1A-18 indicateshow remittances received by the Tax Commission shall beallocated to penalty, interest and tax. Section R861-1A-20provides guidelines on the timeliness of requests for ahearing to correct a centrally assessed property taxassessment, a petition for redetermination, and those seekingjudicial review. Section R861-1A-22 clarifies the time apetition for adjudicative action may be filed and the contentsof the petition; does not allow the commission to reject apetition because of nonconformance, but allows thecommission to require an amended or substitute petition befiled. Section R861-1A-23 requires all matters to bedesignated as formal proceedings and set for a prehearingconference, initial hearing, or scheduling conference; allowsmatters to be diverted to mediation. Section R861-1A-24provides guidelines for a formal adjudicative proceeding,including the initial hearing. Section R861-1A-26 outlinesprocedures to be followed in a formal adjudicativeproceeding. Section R861-1A-27 establishes discoveryprocedures in a formal proceeding. Section R861-1A-28authorizes formal proceedings to be conducted the same asin judicial proceedings in the state court; allows every partythe right to introduce evidence, and provides guidelines ontestimonies. Section R861-1A-29 clarifies that the presidingofficer shall submit all written decisions and orders to thecommission for agency review before issuing the order;authorizes any party to file a written request forreconsideration alleging mistake of law or fact, or discovery ofnew evidence. Section R861-1A-30 prohibits any party fromhaving an ex parte communication with a commissioner oradministrative law judge; provides guidelines if relevant exparte communications are received by a commissioner oradministrative law judge. Section R861-1A-31 provides forsituations when a petition for a declaratory order may be filed;authorizes the commission to refuse to render the orderunder certain circumstances. Section R861-1A-32 authorizesthe use of mediation to obtain a settlement agreement.Section R861-1A-33 defines "settlement agreement;" outlinesprocedures to be followed for submitting and approvingsettlement agreements. Section R861-1A-34 defines privateletter rulings; provides procedures for requesting a privateletter ruling; indicates the weight afforded a private letterruling, as well as actions that may be taken if the ruling leadsto the denial of a claim, audit assessment, or other agencyaction. Section R861-1A-35 defines "database managementsystem," "electronic data interchange," "hard copy,""machine-sensible record," "storage-only imaging system,"and "taxpayer;" provides guidelines for storage of records invarious media. Section R861-1A-36 clarifies what constitutesa signature for taxpayers who submit a vehicle registrationover the internet, or a tax return through an authorized website. Section R861-1A-37 defines "assessed value of theproperty," "disclosure," and "published decision;" indicatesproperty tax information that may be disclosed--in general,during an action or proceeding, or in a published decision.Section R861-1A-38 indicates the actions the commissionmay take to expedite exhaustion of administrative remediesfor purposes of determining the persons who may be includedin a class action. Section R861-1A-39 defines "failure to file atax return" and "unpaid tax" for purposes of imposing thepenalty for failure to file a tax return. Section R861-1A-40indicates how a taxpayer that seeks judicial review of a finalcommission determination of a deficiency may apply for awaiver of the requirement to post a bond with thecommission. Section R861-1A-42 provides thecircumstances that constitute reasonable grounds for waiverof a penalty. Section R861-1A-43 provides the conditionsunder which a tax commissioner may participateelectronically in a public meeting. Section R861-1A-44 forpurposes of determining the date on which a document hasbeen mailed, sets forth delivery services and the date adelivery service receives a document. Section R861-1A-45sets forth the procedures the commission shall follow whenthe commission holds a meeting that is not open to the public,including procedures for written and recorded minutes.Therefore, this rule should be continued.THE FULL TEXT OF THIS RULE MAY BE INSPECTED,DURING REGULAR BUSINESS HOURS, AT:TAX COMMISSIONADMINISTRATION210 N 1950 WSALT LAKE CITY, UT 84134-0002or at the Division of Administrative Rules.DIRECT QUESTIONS REGARDING THIS RULE TO:♦ Christa Johnson by phone at 801-297-3901, by FAX at 801-297-3907, or by Internet E-mail at cj@utah.govAUTHORIZED BY: Michael Cragun, Tax CommissionerEFFECTIVE: 01/03/2012124 UTAH STATE BULLETIN, January 15, 2012, Vol. 2012, No. 2