DAR File No. 39565

This notice was published in the September 1, 2015, issue (Vol. 2015, No. 17) of the Utah State Bulletin.


Tax Commission, Collections

Rule R867-2B

Delinquent Tax Collection

Five-Year Notice of Review and Statement of Continuation

DAR File No.: 39565
Filed: 08/06/2015 02:06:41 PM

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 59-1-302 allows the Tax Commission to impose a penalty upon the officers/director of a corporation for unpaid tax. The rule clarifies that the Tax Commission may impose a lien for those penalties if they remain unpaid. Section 59-1-703 provides that property seized under a jeopardy assessment may be sold prior to the close of appeals on the assessment if certain conditions are met.

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 R867-2B-1 clarifies that certain individuals may be subject to a tax lien. Section R867-2B-3 clarifies the procedures the Tax Commission follows prior to sale of property seized under a jeopardy assessment. 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
Collections
210 N 1950 W
SALT LAKE CITY, UT 84134

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 [email protected]

Effective:

08/06/2015

Authorized by:

Rebecca Rockwell, Commissioner


Additional Information

More information about a Five-Year Notice of Review and Statement of Continuation is available online.

The Portable Document Format (PDF) version of the Bulletin is the official version. The PDF version of this issue is available at https://rules.utah.gov/publicat/bull-pdf/2015/b20150901.pdf. The HTML edition of the Bulletin is a convenience copy. Any discrepancy between the PDF version and HTML version is resolved in favor of the PDF version.

For questions regarding the content or application of this rule, please contact Christa Johnson at the above address, by phone at 801-297-3901, by FAX at 801-297-3907, or by Internet E-mail at [email protected].  For questions about the rulemaking process, please contact the Division of Administrative Rules.