Tax Commission, Administration

Section R861-1A-45

Procedures for Commission Meetings Not Open to the Public Pursuant to Utah Code Ann. Section 59-1-405

Notice of Proposed Rule

(Amendment)

DAR File No.: 34754
Filed: 05/02/2011 08:37:11 AM

RULE ANALYSIS

Purpose of the rule or reason for the change:

S.B. 188 (2011 General Session) requires the commission to promulgate a rule indicating the procedures the commission will follow in a commission meeting that is not open to the public. (DAR NOTE: S.B. 188 is effective as of 05/10/2011.)

Summary of the rule or change:

The proposed rule indicates the procedures the commission will follow when in a meeting that is not open to the public. These procedures include maintaining confidential minutes of the meeting.

State statutory or constitutional authorization for this rule:

• Section 59-1-405

Anticipated cost or savings to:

the state budget:

None--Any fiscal impact was considered in S.B. 188 (2011).

local governments:

None--Any fiscal impact was considered in S.B. 188 (2011).

small businesses:

None--Any fiscal impact was considered in S.B. 188 (2011).

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

None--Any fiscal impact was considered in S.B. 188 (2011).

Compliance costs for affected persons:

None--The proposed rule describes procedures the commission will follow when in a meeting that is not open to the public.

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-45. Procedures for Commission Meetings Not Open to the Public Pursuant to Utah Code Ann. Section 59-1-405.

(1) When the commission holds a meeting that is not open to the public pursuant to Section 59-1-405, the commission shall:

(a) follow the procedures set forth in commission rules:

(i) R861-1A-9, Tax Commission as Board of Equalization;

(ii) R861-1A-11, Appeal of Corrective Action;

(iii) R861-1A-20, Time of Appeal;

(iv) R861-1A-22, Petitions for Commencement of Adjudicative Proceedings;

(v) R861-1A-23, Designation of Adjudicative Proceedings;

(vi) R861-1A-24, Formal Adjudicative Proceedings;

(vii) R861-1A-26, Procedures for Formal Adjudicative Proceedings;

(viii) R861-1A-27, Discovery;

(ix) R861-1A-28, Evidence in Adjudicative Proceedings;

(x) R861-1A-29, Decision, Orders, and Reconsideration;

(xi) R861-1A-30, Ex Parte Communications;

(xii) R861-1A-31, Declaratory Orders;

(xiii) R861-1A-32, Mediation Process;

(xiv) R861-1A-33, Settlement Agreements;

(xv) R861-1A-34, Private Letter Rulings;

(xvi) R861-1A-38, Class Actions;

(xvii) R861-1A-40, Waiver of Requirement to Post Security Prior to Judicial Review; and

(xviii) R861-1A-42, Waiver of Penalty and Interest for Reasonable Cause; and

(b) for all meetings other than initial hearings, or the deliberating and issuing of an order relating to adjudicative proceedings, keep confidential written minutes and a confidential recording of the meeting.

(2) Written minutes of a meeting under Subsection (1)(b) shall include:

(a) the date, time, and place of the meeting;

(b) the names of each person present at the meeting;

(c) the substance of all matters proposed, discussed, or decided by the commission, which may include a summary of comments made by the commissioners;

(d) a record, by commissioner, of each vote taken by the commission;

(e) a summary of comments made by a person, other than a commissioner, present at the meeting; and

(f) any other information that is a record of the proceedings of the meeting that any commissioner requests be entered in the minutes or recording.

(3) Recorded minutes of a meeting under Subsection (1)(b) shall be:

(a) properly labeled or identified with the date, time, and place of the meeting; and

(b) a complete and unedited record of 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: 59-1-405