No. 30589 (Amendment): R861-1A-24. Formal Adjudicative Proceedings Pursuant to Utah Code Ann. Sections 59-1-502.5, 63-46b-8, and 63-46b-10

DAR File No.: 30589
Filed: 10/15/2007, 03:01
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

The proposed amendment clarifies a procedure that was not understood by all taxpayers.

Summary of the rule or change:

The proposed amendment makes technical changes; and clarifies the commission practice that evidence presented at the initial hearing is not included in the record of the formal hearing unless specifically requested by a party and admitted by the presiding officer.

State statutory or constitutional authorization for this rule:

Sections 59-1-502.5, 63-46b-8, and 63-46b-10

Anticipated cost or savings to:

the state budget:

None--The proposed amendment clarifies the current practice.

local governments:

None--The proposed amendment clarifies the current practice.

small businesses and persons other than businesses:

None--The proposed amendment clarifies the current practice.

Compliance costs for affected persons:

None--The proposed amendment clarifies a practice that in the past has been misunderstood by some taxpayers.

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

There are no anticipated costs. D'Arcy Dixon, 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:

Cheryl Lee at the above address, by phone at 801-297-3900, by FAX at 801-297-3919, or by Internet E-mail at [e-mail]

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:

12/03/2007

This rule may become effective on:

12/10/2007

Authorized by:

D'Arcy Dixon, Commissioner

RULE TEXT

R861. Tax Commission, Administration.

R861-1A. Administrative Procedures.

R861-1A-24. Formal Adjudicative Proceedings Pursuant to Utah Code Ann. Sections 59-1-502.5, 63-46b-8, and 63-46b-10.

(1) At a formal proceeding, an administrative law judge appointed by the commission or a commissioner may preside.

(a) 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 party may request that one or more commissioners [sit in a proceeding for its appeal]be present at any hearing. However, the decision of whether the request is granted rests with the commission.

(c) If more than one commissioner or administrative law judge 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) 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 [pursue]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: developmentally disabled, grievance procedures, taxation, disclosure requirements

Date of Enactment or Last Substantive Amendment: [September 24], 2007

Notice of Continuation: March 20, 2007

Authorizing, and Implemented or Interpreted Law: 59-1-502.5; 63-46b-8; 63-46b-10