Tax Commission, Administration

Section R861-1A-29

Decisions, Orders, and Reconsideration Pursuant to Utah Code Ann. Section 63G-4-302

Notice of Proposed Rule

(Amendment)

DAR File No.: 34753
Filed: 05/02/2011 08:22:14 AM

RULE ANALYSIS

Purpose of the rule or reason for the change:

While Section 59-1-205 provides that in the case of a tie vote of the commissioners, the taxpayer shall prevail, that section does not define the term "taxpayer."

Summary of the rule or change:

The proposed amendment provides that for purposes of the requirement that in a tie vote of the commission, the position of the taxpayer is considered to have prevailed, the term "taxpayer" includes a person that has received a license from the commission and an applicant for a license issued by the commission.

State statutory or constitutional authorization for this rule:

• Section 63G-4-302

Anticipated cost or savings to:

the state budget:

Unknown but immaterial. The proposed amendment will, in the rare case of a tie commission vote, allow an applicant to purchase a license from the commission, or overturn a penalty imposed against a licensee.

local governments:

Unknown but immaterial. The proposed amendment will, in the rare case of a tie commission vote, allow an applicant to purchase a license from the commission, or overturn a penalty imposed against a licensee.

small businesses:

Unknown but immaterial. The proposed amendment will, in the rare case of a tie commission vote, allow an applicant to purchase a license from the commission, or overturn a penalty imposed against a licensee.

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

Unknown but immaterial. The proposed amendment will, in the rare case of a tie commission vote, allow an applicant to purchase a license from the commission, or overturn a penalty imposed against a licensee.

Compliance costs for affected persons:

The proposed amendment will clarify that in the case of a tie commission vote, an applicant for a license issued by the commission will receive the license, or a fine imposed against a person licensed by the commission will be overturned.

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

None anticipated.

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:

06/14/2011

This rule may become effective on:

06/21/2011

Authorized by:

Michael Cragun, Tax Commissioner

R861. Tax Commission, Administration.

R861-1A. Administrative Procedures.

R861-1A-29. Decisions, Orders, and Reconsideration Pursuant to Utah Code Ann. [ Section ] Sections 59-1-205 and 63G-4-302.

(1) "Taxpayer" for purposes of the requirement under Section 59-1-205 that in a tie vote of the commission the position of the taxpayer is considered to have prevailed, includes:

(a) a person that has received a license issued by the commission; or

(b) an applicant for a license issued by the commission.

[(1)](2) Decisions and Orders.

(a) Initial hearing decisions, formal hearing decisions, and other dispositive orders.

(i) A quorum of the commission shall deliberate all hearing decisions and other orders that could dispose of all or a portion of an appeal or any claim or defense in the appeal.

(ii) A quorum of the commission shall sign all hearing decisions and other orders that dispose of all or a portion of an appeal or any claim or defense in the appeal.

(iii) An administrative law judge, if he or she was the presiding officer for an appeal, may elect not to sign the commission's hearing decisions and other orders that dispose of all or a portion of an appeal or any claim or defense in the appeal.

(iv) An initial hearing decision shall become final upon the expiration of 30 days after the date of its issuance, except in any case where a party has earlier requested a formal hearing in writing. The date a party requests a formal hearing is the earlier of the date the envelope containing the request is postmarked or the date the request is received at the [Tax Commission]commission.

(b) Orders that are not dispositive.

(i) A quorum of the commission is not required to participate in an order that does not dispose of a portion of an appeal or any claim or defense in the appeal.

(ii) The presiding officer is authorized to sign all orders that do not dispose of a portion of an appeal or any claim or defense in the appeal.

(iii) The commission may, at its option, sign any order that does not dispose of a portion of an appeal or any claim or defense in the appeal.

[(2)](3) Reconsideration. Within 20 days after the date that an order that is dispositive of a portion or all of an appeal or any claim or defense in the appeal is issued, any party may file a written request for reconsideration alleging mistake of law or fact, or discovery of new evidence.

(a) The commission shall respond to the petition within 20 days after the date that it was received in the appeals unit to notify the petitioner whether the reconsideration is granted or denied, or is under review.

(i) If no notice is issued within the 20-day period, the commission's lack of action on the request shall be deemed to be a denial and a final order.

(ii) For purposes of calculating the 30-day limitation period for pursuing judicial review, the date of the commission's order on the reconsideration or the order of denial is the date of the final agency action.

(b) If no petition for reconsideration is made, the 30-day limitation period for pursuing judicial review begins to run from the date of the final agency action.

 

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: 59-1-205;63G-4-302