Tax Commission, Administration

Section R861-1A-36

Signatures Defined Pursuant to Utah Code Ann. Sections 41-1a-209, 59-10-512, 59-12-107, 59-13-206, 59-13-107

Notice of Proposed Rule

(Amendment)

DAR File No.: 33047
Filed: 10/14/2009 09:39:02 AM

RULE ANALYSIS

Purpose of the rule or reason for the change:

The proposed amendment updates methods of meeting the statutory requirement of signing a tax return.

Summary of the rule or change:

The proposed amendment indicates that taxpayers who file a tax return under the Individual Income Tax Act electronically and meet IRS signature requirements are deemed to meet Utah signature requirements; and taxpayers who file a corporate return electronically and meet IRS signature requirements are deemed to meet Utah signature requirements; repeals reference to Tax Express which is no longer in operation.

State statutory or constitutional authorization for this rule:

• Section 41-1a-209
• Section 59-10-512
• Section 59-7-505
• Section 59-12-107

Anticipated cost or savings to:

the state budget:

None--Matches current Tax Commission practice.

local governments:

None--Matches current Tax Commission practice.

small businesses:

None--Matches current Tax Commission practice.

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

None--Matches current Tax Commission practice.

Compliance costs for affected persons:

None--Taxpayers who file individual and corporate returns electronically with federal returns are no longer required to send in a separate Utah signature form.

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

There are no anticipated fiscal 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:

• D'Arcy Dixon at the above address, by phone at 801-297-3906, by FAX at 801-297-3901, or by Internet E-mail at [email protected]

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:

12/01/2009

This rule may become effective on:

12/08/2009

Authorized by:

Pam Hendrickson, Commission Chair

R861. Tax Commission, Administration.

R861-1A. Administrative Procedures.

R861-1A-36. Signatures Defined Pursuant to Utah Code Ann. Sections 41-1a-209, 59-7-505, 59-10-512, 59-12-107, 59-13-206, and 59-13-307.

[A. "TaxExpress" means the filing of tax returns and tax payment information by telephone and Internet web site.

B. Taxpayers who file tax return information, other than electronic funds transfers, through the Tax Commission's TaxExpress system shall use the Tax Commission assigned personal identification number as their signature for all tax return information filed through that system.

C.](1) Individuals who submit an application to renew their vehicle registration on the Internet web site authorized by the Tax Commission shall use the Tax Commission assigned personal identification number included with their registration renewal information as their signature for the renewal application submitted over the Internet.

[D.](2) Taxpayers who use the Tax Commission authorized Internet web site to file tax return information for tax types that may be filed on that web site shall use the personal identification number provided by the Tax Commission as their signature for the tax return information filed on that web site.

[E.](3) Taxpayers who file [an individual income]a tax return under Title 59, Chapter 10, Individual Income Tax Act, electronically and who [met]meet the signature requirement of the Internal Revenue Service shall be deemed to meet the signature requirement of Section 59-10-512.

(4) Taxpayers who file a corporate franchise and income tax return electronically and who meet the signature requirement of the Internal Revenue Service shall be deemed to meet the signature requirement of Section 59-7-505.

 

KEY: developmentally disabled, grievance procedures, taxation, disclosure requirements

Date of Enactment or Last Substantive Amendment: [December 4, 2008]2009

Notice of Continuation: March 20, 2007

Authorizing, and Implemented or Interpreted Law: 41-1a-209, 59-7-505, 59-10-512, 59-12-107, 59-13-206, and 59-13-307