DAR File No. 42823
This rule was published in the May 15, 2018, issue (Vol. 2018, No. 10) of the Utah State Bulletin.
Tax Commission, Administration
Section R861-1A-31
Declaratory Orders Pursuant to Utah Code Ann. Section 63G-4-503
Notice of Proposed Rule
(Amendment)
DAR File No.: 42823
Filed: 04/18/2018 09:38:12 AM
RULE ANALYSIS
Purpose of the rule or reason for the change:
This proposed amendment deletes unnecessary language.
Summary of the rule or change:
This proposed amendment deletes language that indicated when a party with standing may petition for a declaratory order since Section 63G-4-503 provides the criteria for petitioning a declaratory order.
Statutory or constitutional authorization for this rule:
- Section 63G-4-503
Anticipated cost or savings to:
the state budget:
None--This proposed amendment deletes language that may be construed to narrow the statutory criteria for petitioning for a declaratory order.
local governments:
None--This proposed amendment deletes language that may be construed to narrow the statutory criteria for petitioning for a declaratory order.
small businesses:
None--This proposed amendment deletes language that may be construed to narrow the statutory criteria for petitioning for a declaratory order.
persons other than small businesses, businesses, or local governmental entities:
None--This proposed amendment deletes language that may be construed to narrow the statutory criteria for petitioning for a declaratory order.
Compliance costs for affected persons:
None--This proposed amendment deletes language that may be construed to narrow the statutory criteria for petitioning for a declaratory order.
Comments by the department head on the fiscal impact the rule may have on businesses:
After conducting a thorough analysis, it was determined that this proposed rule change will not result in a fiscal impact on businesses.
Rebecca Rockwell, Commissioner
The full text of this rule may be inspected, during regular business hours, at the Office of Administrative Rules, or at:
Tax CommissionAdministration
210 N 1950 W
SALT LAKE CITY, UT 84134-0002
Direct questions regarding this rule to:
- Jennifer Franklin at the above address, by phone at 801-297-3901, by FAX at , or by Internet E-mail at [email protected]
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:
06/14/2018
This rule may become effective on:
06/21/2018
Authorized by:
Rebecca Rockwell, Commissioner
RULE TEXT
Appendix 1: Regulatory Impact Summary Table*
Fiscal Costs |
FY 2018 |
FY 2019 |
FY 2020 |
State Government |
$0 |
$0 |
$0 |
Local Government |
$0 |
$0 |
$0 |
Small Businesses |
$0 |
$0 |
$0 |
Non-Small Businesses |
$0 |
$0 |
$0 |
Other Person |
$0 |
$0 |
$0 |
Total Fiscal Costs: |
$0 |
$0 |
$0 |
|
|
|
|
Fiscal Benefits |
|
|
|
State Government |
$0 |
$0 |
$0 |
Local Government |
$0 |
$0 |
$0 |
Small Businesses |
$0 |
$0 |
$0 |
Non-Small Businesses |
$0 |
$0 |
$0 |
Other Persons |
$0 |
$0 |
$0 |
Total Fiscal Benefits: |
$0 |
$0 |
$0 |
|
|
|
|
Net Fiscal Benefits: |
$0 |
$0 |
$0 |
*This table only includes fiscal impacts that could be measured. If there are inestimable fiscal impacts, they will not be included in this table. Inestimable impacts for State Government, Local Government, Small Businesses and Other Persons are described above. Inestimable impacts for Non-Small Businesses are described below.
Appendix 2: Regulatory Impact to Non-Small Businesses
This rule change is not expected to have any fiscal impacts on non-small business revenues or expenditures, because it only deletes language that may be interpreted to narrow the statutory criteria for petitioning the commission for a declaratory order.
Commissioner of the Utah State Tax Commission, Rebecca L. Rockwell, has reviewed and approved this fiscal analysis.
R861. Tax Commission, Administration.
R861-1A. Administrative Procedures.
R861-1A-31. Declaratory Orders Pursuant to Utah Code Ann. Section 63G-4-503.
(1) A party has standing to bring a declaratory action if that party is directly and adversely affected or aggrieved by an agency action within the meaning of the relevant statute.
(2) [A party with standing may petition for a declaratory order
to challenge:
(a) the commission's interpretation of statutory
language as stated in an administrative rule; or
(b) the commission's grant of authority under a
statute.
(3) ]The commission shall not accept a petition
for declaratory order on matters pending before the commission in
an audit assessment, refund request, collections action or other
agency action, or on matters pending before the court on judicial
review of a commission decision.
[(4)](3) The commission may refuse to render a declaratory order
if the order will not completely resolve the controversy giving
rise to the proceeding or if the petitioner has other remedies
through the administrative appeals processes. The commission's
decision to accept or reject a petition for declaratory order rests
in part on the petitioner's standing to raise the issue and on
a determination that the petitioner has not already incurred tax
liability under the statutes or rules challenged.
[(5)](4) A declaratory order that invalidates all or part of an
administrative rule shall trigger the rulemaking process to amend
the rule.
KEY: developmental disabilities, grievance procedures, taxation, disclosure requirements
Date of Enactment or Last Substantive Amendment: [June 8, 2017]2018
Notice of Continuation: November 10, 2016
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
Additional Information
More information about a Notice of Proposed Rule is available online.
The Portable Document Format (PDF) version of the Bulletin is the official version. The PDF version of this issue is available at https://rules.utah.gov/publicat/bull_pdf/2018/b20180515.pdf. The HTML edition of the Bulletin is a convenience copy. Any discrepancy between the PDF version and HTML version is resolved in favor of the PDF version.
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For questions regarding the content or application of this rule, please contact Jennifer Franklin at the above address, by phone at 801-297-3901, by FAX at , or by Internet E-mail at [email protected]. For questions about the rulemaking process, please contact the Office of Administrative Rules.