Codification Error for Section R861-1a-21 in 2003

On 07/31/2003, the Tax Commission filed a proposed amendment to remove Section R861-1a-21 from the Utah Administrative Code. The proposed amendment was published under DAR No. 26517 in the August 15, 2003, issue of the Utah State Bulletin. Subsequently, after the close of the comment period, the Tax Commission filed a notice of effective date with the Division of Administrative Rules (Division); the notice provided for an effective date of 09/25/2003. All of the appropriate steps were followed by the Tax Commission to remove Section R861-1a-21.

However, review by Tax Commission staff on 09/14/2006 revealed that the version of the text of Rule R861-1a maintained by the Division still contained Section R861-1a-21. Research revealed that two amendments to Rule R861-1a were processed with an effective date of 09/25/2003: one amendment affected Section R861-1a-16 while the other affected Section R861-1a-21. While processing these two amendments, the text of the removed section was inadvertently reintroduced by Division staff.

The Division has removed Section R861-1a-21 from Rule R861-1a. The Division regrets the error.

If you have any questions regarding this correction, please contact Mike Broschinsky, Code Editor, Division of Administrative Rules, PO Box 141007, Salt Lake City, UT 84114-1007, phone: [phone], FAX: [phone], or Internet E-mail: [e-mail].