No. 30688 (Amendment): R861-1A-20. Time of Appeal Pursuant to Utah Code Ann. Sections 59-1-301, 59-1-501, 59-2-1007, 59-7-517, 59-10-532,9-10-533, 59-10-535, 59-12-114, 59-13-210, 63-46b-3, 63-46b-14

DAR File No.: 30688
Filed: 11/07/2007, 01:13
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

The proposed amendment is necessary to provide deadlines for electronically-filed appeals.

Summary of the rule or change:

The proposed amendment indicates that an electronically-filed document for a redetermination of tax is timely filed if received no later than midnight of the time frame provided by statute.

State statutory or constitutional authorization for this rule:

Sections 59-1-301, 59-1-501, 59-2-1007, 59-7-517, 59-10-532, 59-10-533, 59-10-535, 59-12-114, 59-13-210, 63-46b-3, and 63-46-14

Anticipated cost or savings to:

the state budget:

None--The proposed amendment clarifies a filing deadline for electronically-filed appeals.

local governments:

None--The proposed amendment clarifies a filing deadline for electronically-filed appeals.

small businesses and persons other than businesses:

None--The proposed amendment clarifies a filing deadline for electronically-filed appeals.

Compliance costs for affected persons:

None--The proposed amendment clarifies a filing deadline for electronically-filed appeals.

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:

12/31/2007

This rule may become effective on:

01/07/2008

Authorized by:

D'Arcy Dixon, Commissioner

RULE TEXT

R861. Tax Commission, Administration.

R861-1A. Administrative Procedures.

R861-1A-20. Time of Appeal Pursuant to Utah Code Ann. Sections 59-1-301, 59-1-501, 59-2-1007, 59-7-517, 59-10-532, 59-10-533, 59-10-535, 59-12-114, 59-13-210, 63-46b-3, [and ]63-46b-14, 68-3-7, and 68-3-8.5.

(1) A request for a hearing to correct a property tax assessment pursuant to Section 59-2-1007 must be in writing. The request is deemed to be timely if:

(a) it is received in the commission offices on or before the close of business of the last day of the time frame provided by statute; or

(b) the date of the postmark on the envelope or cover indicates that the request was mailed on or before June 1.

(2) Except as provided in Subsection (3), a petition for redetermination must be received in the commission offices no later than 30 days from the date of a notice that creates the right to appeal. The petition is deemed to be timely if:

(a) in the case of mailed or hand-delivered documents:

[(a)](i) the petition is received in the commission offices on or before the close of business of the last day of the 30-day period; or

[(b)](ii) the date of the postmark on the envelope or cover indicates that the request was mailed on or before the last day of the 30-day period; or

(b) in the case of electronically-filed documents, the petition is received no later than midnight of the last day of the 30-day period.

(3) A petition for redetermination filed in accordance with Sections 59-10-532 or 59-10-533 is deemed to be timely if:

(a) in the case of mailed or hand-delivered documents:

[(a)](i) the petition is received in the commission offices on or before the close of business of the last day of the time frame provided by statute; or

[(b)](ii) the date of the postmark on the envelope or cover indicates that the request was mailed on or before the last day of the time frame provided by statute; or

(b) in the case of electronically-filed documents, the petition is received no later than midnight of the last day of the time frame provided by statute.

(4) Any party adversely affected by an order of the commission may seek judicial review within the time frame provided by statute. Copies of the appeal shall be served upon the commission and upon the Office of the Attorney General.

 

KEY: developmentally disabled, grievance procedures, taxation, disclosure requirements

Date of Enactment or Last Substantive Amendment: [September 24, 2007]2008

Notice of Continuation: March 20, 2007

Authorizing, and Implemented or Interpreted Law: 59-1-301; 59-1-501; 59-2-1007; 59-7-517; 59-10-532; 59-10-533; 59-10-535; 59-12-114; 59-13-210; 63-46b-3; 63-46b-14; 68-3-7; 68-3-8.5