Tax Commission, Collections

Section R867-2B-1

Collection of Penalty Pursuant to Utah Code Ann. Section 59-1-302

Notice of Proposed Rule

(Amendment)

DAR File No.: 35148
Filed: 08/11/2011 02:43:41 PM

RULE ANALYSIS

Purpose of the rule or reason for the change:

The proposed amendment updates the rule to match the statute.

Summary of the rule or change:

The penalty imposed under Section 59-1-302 applies to any responsible party, and not just an officer or director of a business. Accordingly, this proposed amendment clarifies that the Tax Commission may impose a lien on any person who is required to truthfully account for and pay over certain taxes but who willfully fails to collect or truthfully fails to account for that tax. The amendment also makes technical changes.

State statutory or constitutional authorization for this rule:

• Section 59-1-302

Anticipated cost or savings to:

the state budget:

None--The amendments update the rule to match current statute and processes.

local governments:

None--The amendments update the rule to match current statute and processes.

small businesses:

None--The amendments update the rule to match current statute and processes.

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

None--The amendments update the rule to match current statute and processes.

Compliance costs for affected persons:

None--The amendments update the rule to match current statute and processes.

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

This amendment conforms the rule to correct statue and process, creating no fiscal impact.

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
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 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:

10/03/2011

This rule may become effective on:

10/10/2011

Authorized by:

Michael Cragun, Tax Commissioner

R867. Tax Commission, Collections.

R867-2B. Delinquent Tax Collection.

R867-2B-1. Collection of Penalty Pursuant to Utah Code Ann. Section 59-1-302.

[A.](1) The [Tax Commission]commission may impose a lien upon the real and personal property of [an officer or director of a corporation]a person liable [to pay]for a penalty under Section 59-1-302.

[B.](2) The statute of limitations for imposing liens under [A.]Subsection (1) is three years from the date of the penalty assessment.

 

KEY: taxation, controlled substances, seizure of property[*], drug stamps[*]

Date of Enactment or Last Substantive Amendment: [March 21, 1997]2011

Notice of Continuation: October 28, 2010

Authorizing, and Implemented or Interpreted Law: 59-1-302; 59-1-706; 59-1-701; 59-1-702; 59-1-703; 59-1-707; 59-19-104; 59-19-105; 59-19-107