Tax Commission, Administration

Section R861-1A-43

Electronic Meetings Pursuant to Utah Code Ann. Section 52-4-207

Notice of Proposed Rule

(Amendment)

DAR File No.: 34687
Filed: 04/14/2011 10:18:29 AM

RULE ANALYSIS

Purpose of the rule or reason for the change:

Section 52-4-207 allows an agency to hold an electronic meeting if the agency creates a rule governing the use of electronic meetings. This amendment allows more flexibility for tax commissioners to participate in an open meeting by electronic means.

Summary of the rule or change:

The proposed amendment provides that up to three commissioners may participate electronically in a meeting open to the public, and if only one commissioner is present at the anchor location, that commissioner shall conduct the meeting.

State statutory or constitutional authorization for this rule:

• Section 52-4-207

Anticipated cost or savings to:

the state budget:

None--The amendment allows an additional commissioner to participate in an open meeting by telephone.

local governments:

None--The amendment allows an additional commissioner to participate in an open meeting by telephone.

small businesses:

None--The amendment allows an additional commissioner to participate in an open meeting by telephone.

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

None--The amendment allows an additional commissioner to participate in an open meeting by telephone.

Compliance costs for affected persons:

None--The amendment allows an additional commissioner to participate in an open meeting by telephone.

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

None--The amendment allows an additional commissioner to participate in an open meeting by telephone.

Michael Cragun, 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:

• 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:

05/31/2011

This rule may become effective on:

06/07/2011

Authorized by:

Michael Cragun, Tax Commissioner

R861. Tax Commission, Administration.

R861-1A. Administrative Procedures.

R861-1A-43. Electronic Meetings Pursuant to Utah Code Ann. Section 52-4-207.

(1) A commissioner may participate electronically in a meeting open to the public under Section 52-4-207 if :

(a) two commissioners are present at a single anchor location ; or

(b) one commissioner is present at the anchor location.

(2) If Subsection (1)(b) applies, the commissioner at the anchor location shall conduct the meeting.

[(2)](3)(a) The commission shall indicate in a public notice if the public may participate electronically in a meeting open to the public under Section 52-4-207.

(b) A notice provided under Subsection [(2)](3)(a) shall direct the public on how to participate electronically in the meeting.

 

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

Date of Enactment or Last Substantive Amendment: [February 23, ]2011

Notice of Continuation: March 20, 2007

Authorizing, and Implemented or Interpreted Law: 52-4-207