Utah Administrative Code

The Utah Administrative Code is the body of all effective administrative rules as compiled and organized by the Division of Administrative Rules (see Subsection 63G-3-102(5); see also Sections 63G-3-701 and 702).

NOTE: For a list of rules that have been made effective since October 1, 2019, please see the codification segue page.

NOTE TO RULEFILING AGENCIES: Use the RTF version for submitting rule changes.

R123. Auditor, Administration.

Rule R123-4. Public Petitions for Declaratory Orders.

As in effect on October 1, 2019

Table of Contents

R123-4-1. Authority.

A. As required by Section 63G-4-503, this rule provides the procedures for submission, review and disposition of petitions for agency declaratory orders on the applicability of statutes, rules and orders governing or issued by the agency.

R123-4-2. Definitions.

Terms used in this rule are defined in Section 63G-4-103, except and in addition:

A. Agency means the Utah State Auditor's Office.

B. "Applicability" means a determination if a statute, rule, or order should be applied, and if so, how the law stated should be applied to the facts.

C. "Declaratory Order" means an administrative interpretation or explanation of rights, status, and other legal relations under a statute, rule or order.

R123-4-3. Petition Form and Filing.

A. The petition shall be addressed and delivered to the State Auditor, who shall mark the petition with the date of receipt.

B. The petition shall:

1. be clearly designated as a request for an agency declaratory order;

2. identify the statute, rule or order to be reviewed;

3. describe in detail the situation or circumstances in which applicability is to be reviewed;

4. describe the reason or need for the applicability review, addressing, in particular, why the review should not be considered frivolous;

5. include an address and telephone where the petitioner can be contacted during regular work days; and

6. be signed by the petitioner.

R123-4-4. Reviewability.

A. The agency may not issue a declaratory order if the subject matter is:

1. not within the jurisdiction and expertise of the agency;

2. frivolous, trivial, irrelevant or immaterial;

3. likely to substantially prejudice the rights of a person who would be a necessary party, unless that person consents in writing to the determination of the matter by a declaratory proceeding;

4. one in which the person requesting the declaratory order has participated in a completed or on-going adjudicative proceeding concerning the same issue within the past 12 months; or

5. otherwise excluded by state and federal law.

R123-4-5. Intervention.

A. A person may file a petition for intervention in a declaratory proceeding only if they deliver to the State Auditor a petition complying with all of the requirements of Section 63G-4-207 within 20 days of the director's receipt of the petition for a declaratory order filed under Section 63G-4-503(4).

B. Petitions seeking declaratory orders will be designated as informal adjudicative proceedings.

R123-4-6. Petition Review and Disposition.

A. The agency will be governed by the provisions of Sections 63G-4-503 (6) and (7):

R123-4-7. Administrative Review.

A. A petitioner may seek review or reconsideration of a declaratory order by petitioning the State Auditor under the procedures of Section 63G-4-302.


declaratory orders

Date of Enactment or Last Substantive Amendment


Notice of Continuation

June 7, 2017

Authorizing, Implemented, or Interpreted Law


Additional Information


For questions regarding the content or application of rules under Title R123, please contact the promulgating agency (Auditor, Administration). A list of agencies with links to their homepages is available at http://www.utah.gov/government/agencylist.html or from http://www.rules.utah.gov/contact/agencycontacts.htm.