Tax Commission, Collections

Rule R867-2B

Delinquent Tax Collection

Five-Year Notice of Review and Statement of Continuation

DAR File No.: 34178
Filed: 10/28/2010 04:30:37 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/directors or a corporation for unpaid tax. The rule clarifies that the Tax Commission may impose a lien for those penalties if they remain unpaid. Sections 59-1-701 and 59-1-702 allow the Tax Commission to make a jeopardy assessment if certain grounds are met. 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. Section 59-19-104 requires the Tax Commission to adopt a uniform system of affixing and displaying drug stamps for marijuana and controlled substances on which a tax is imposed.

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 comment 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-2 clarifies that assessments made pursuant to the Illegal Drug Stamp Act shall be presumed to meet the grounds required for the jeopardy assessment provided for under Title 59, Chapter 1, Part 7. Section R867-2B-3 clarifies the procedures the Tax Commission follows prior to sale of property seized under a jeopardy assessment. Section R867-2B-4 sets forth a uniform system of affixing and displaying drug stamps on marijuana and controlled substances for which a tax is imposed under Title 59, Chapter 19. 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:

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

Authorized by:

R. Bruce Johnson, Tax Commission Chair

Effective:

10/28/2010