Tax Commission, Administration

Section R861-1A-24

Formal Adjudicative Proceedings Pursuant to Utah Code Ann. Sections 59-1-502.5, 63G-4-206, and 63G-4-208

Notice of Proposed Rule

(Amendment)

DAR File No.: 35182
Filed: 08/25/2011 12:34:08 PM

RULE ANALYSIS

Purpose of the rule or reason for the change:

The proposed amendment allows a hearing officer to preside over certain Tax Commission proceedings.

Summary of the rule or change:

The proposed amendment provides that a hearing officer may preside over formal proceedings before the Tax Commission if the proceeding is related to: 1) Title 41, Chapter 1a, Motor Vehicle Act; 2) Title 41, Chapter 3a, Motor Vehicle Business Regulation Act, except for Section 41-1a-301; 3) Title 59, Chapter 2, Property Tax Act; 4) Title 59, Chapter 3, Tax Equivalent Property Act; 5) Title 59, Chapter 4, Privilege Tax Act; or 6) Title 59, Chapter 13, Part 5, Interstate Agreement. In addition, the proposed amendment makes technical changes.

State statutory or constitutional authorization for this rule:

• Section 63G-4-208
• Section 59-1-502.5
• Section 63G-4-206

Anticipated cost or savings to:

the state budget:

None--The proposed amendment provides the commission greater flexibility in appointing a presiding officer in certain appeals before the commission.

local governments:

None--The proposed amendment provides the commission greater flexibility in appointing a presiding officer in certain appeals before the commission.

small businesses:

None--The proposed amendment provides the commission greater flexibility in appointing a presiding officer in certain appeals before the commission.

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

None--The proposed amendment provides the commission greater flexibility in appointing a presiding officer in certain appeals before the commission.

Compliance costs for affected persons:

None--The proposed amendment provides the commission greater flexibility in appointing a presiding officer in certain appeals before the commission.

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

This change to the Commissioners' procedures for conducting hearings should have no fiscal impact on business.

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:

10/17/2011

This rule may become effective on:

10/24/2011

Authorized by:

Michael Cragun, Tax Commissioner

R861. Tax Commission, Administration.

R861-1A. Administrative Procedures.

R861-1A-24. Formal Adjudicative Proceedings Pursuant to Utah Code Ann. Sections 59-1-502.5, 63G-4-206, and 63G-4-208.

(1) [At a formal proceeding, an administrative law judge appointed by the commission or a commissioner]The following may preside at a formal proceeding:

(a) a commissioner;

(b) an administrative law judge appointed by the commission; or

(c) in the case of a formal proceeding that relates to a matter that is not a tax, fee, or charge as defined under Section 59-1-1402:

(i) a commissioner;

(ii) an administrative law judge appointed by the commission; or

(iii) a hearing officer appointed by the commission.

[(a)](2) Assignment of a presiding officer to a case will be made pursuant to agency procedures and not at the request of any party to the appeal.

[(b)](a) A party may request that one or more commissioners be present at any hearing. However, the decision of whether the request is granted rests with the commission.

[(c)](b) If more than one commissioner, [or] administrative law judge, or hearing officer is present at any hearing, the hearing will be conducted by the presiding officer assigned to the appeal, unless otherwise determined by the commission.

[(2)](3) A formal proceeding includes an initial hearing pursuant to Section 59-1-502.5, unless it is waived upon agreement of all parties, and a formal hearing on the record, if the initial hearing is waived or if a party appeals the initial hearing decision.

(a) Initial Hearing.

(i) An initial hearing pursuant to Section 59-1-502.5 shall be in the form of a conference.

(ii) In accordance with Section 59-1-502.5, the commission shall make no record of an initial hearing.

(iii) Any issue may be settled in the initial hearing, but any party has a right to a formal hearing on matters that remain in dispute after the initial hearing decision is issued.

(iv) Any party dissatisfied with the result of the initial hearing must file a timely request for a formal hearing before pursuing judicial review of unsettled matters.

(b) Formal Hearing.

(i) The commission shall make a record of all formal hearings, which may include a written record or an audio recording of the proceeding.

(ii) Evidence presented at the initial hearing will not be included in the record of the formal hearing, unless specifically requested by a party and admitted by the presiding officer.

 

KEY: developmental disabilities, grievance procedures, taxation, disclosure requirements

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

Notice of Continuation: March 20, 2007

Authorizing, and Implemented or Interpreted Law: 10-1-405; 41-1a-209; 52-4-207; 59-1-205; 59-1-207; 59-1-210; 59-1-301; 59-1-302.1; 59-1-304; 59-1-401; 59-1-403; 59-1-404; 59-1-405; 59-1-501; 59-1-502.5; 59-1-602; 59-1-611; 59-1-705; 59-1-706; 59-1-1004; 59-1-1404; 59-7-505; 59-10-512; 59-10-532; 59-10-533; 59-10-535; 59-12-107; 59-12-114; 59-12-118; 59-13-206; 59-13-210; 59-13-307; 59-10-544; 59-14-404; 59-2-212; 59-2-701; 59-2-705; 59-2-1003; 59-2-1004; 59-2-1006; 59-2-1007; 59-2-704; 59-2-924; 59-7-517; 63G-3-301; 63G-4-102; 76-8-502; 76-8-503; 59-2-701; 63G-4-201; 63G-4-202; 63G-4-203; 63G-4-204; 63G-4-205 through 63G-4-209; 63G-4-302; 63G-4-401; 63G-4-503; 63G-3-201(2); 68-3-7; 68-3-8.5; 69-2-5; 42 USC 12201; 28 CFR 25.107 1992 Edition