No. 36063 (Amendment): Section R877-23V-22. Reasonable Cause to Waive, Reduce, or Compromise a Penalty Pursuant to Utah Code Ann. Section 41-3-704  

  • (Amendment)

    DAR File No.: 36063
    Filed: 04/12/2012 03:04:17 PM

    RULE ANALYSIS

    Purpose of the rule or reason for the change:

    The proposed rule is drafted to implement H.B. 255 (2012 General Session). That bill allows the commission to waive, reduce, or compromise, upon reasonable cause shown, a penalty imposed by the Motor Vehicle Enforcement Division (MVED) under Title 41, Chapter 3.

    Summary of the rule or change:

    The proposed rule indicates what may constitute reasonable cause to reduce or compromise a penalty imposed under Title 41, Chapter 3; provides that a person seeking to reduce or compromise a penalty must demonstrate that reasonable cause to reduce or compromise the penalty exists and recommend the amount by which the penalty should be reduced or compromised; provides that ignorance of the law or inability to pay do not constitute reasonable cause.

    State statutory or constitutional authorization for this rule:

    Anticipated cost or savings to:

    the state budget:

    None--Any fiscal impacts were considered in H.B. 255 (2012).

    local governments:

    None--Any fiscal impacts were considered in H.B. 255 (2012).

    small businesses:

    None--Any fiscal impacts were considered in H.B. 255 (2012).

    persons other than small businesses, businesses, or local governmental entities:

    None--Any fiscal impacts were considered in H.B. 255 (2012).

    Compliance costs for affected persons:

    None--The proposed rule provides guidance on when a penalty imposed under Title 41, Chapter 3, may be compromised or reduced.

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

    Some businesses that appeal fines imposed by MVED may receive a reduction.

    Michael Cragun, Commissioner

    The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

    Tax Commission
    Motor Vehicle Enforcement
    210 N 1950 W
    SALT LAKE CITY, UT 84134

    Direct questions regarding this rule to:

    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:

    05/31/2012

    This rule may become effective on:

    06/07/2012

    Authorized by:

    Michael Cragun, Tax Commissioner

    RULE TEXT

    R877. Tax Commission, Motor Vehicle Enforcement.

    R877-23V. Motor Vehicle Enforcement.

    R877-23V-22. Reasonable Cause to Waive, Reduce, or Compromise a Penalty Pursuant to Utah Code Ann. Section 41-3-704.

    (1)(a) Reasonable cause to reduce or compromise a penalty imposed by the division under Title 41, Chapter 3 may include a penalty imposed under Section 41-3-702 for a second or subsequent offense that is issued for a violation that occurred before the division notifies the party of the penalty for the initial offense.

    (b) A person seeking to reduce or compromise a penalty under Subsection (1)(a) shall:

    (i) demonstrate that there is reasonable cause to reduce or compromise the penalty; and

    (ii) recommend the amount by which the penalty should be reduced or compromised.

    (2) A penalty that is reduced or compromised under Subsection (1) may not be reduced or compromised below the penalty imposed for a first offense for that violation.

    (3) Reasonable cause to waive, reduce, or compromise a penalty imposed by the division under Title 41, Chapter 3 does not include:

    (a) ignorance of the law; or

    (b) inability to pay a penalty imposed.

    (4) Nothing in this rule prevents a person from appealing the appropriateness of a penalty imposed by the division under Title 41, Chapter 3.

     

    KEY: taxation, motor vehicles

    Date of Enactment or Last Substantive Amendment: [February 9, ]2012

    Notice of Continuation: January 3, 2012

    Authorizing, and Implemented or Interpreted Law: 41-1a-712; 41-3-105; 41-3-201; 41-3-202; 41-3-210; 41-3-301; 41-3-302; 41-3-305; 41-3-503; 41-3-505; 41-3-506; 41-3-507

     


Document Information

Effective Date:
6/7/2012
Publication Date:
05/01/2012
Filed Date:
04/12/2012
Agencies:
Tax Commission,Motor Vehicle Enforcement
Rulemaking Authority:

Section 41-3-704

Authorized By:
Michael Cragun, Tax Commissioner
DAR File No.:
36063
Related Chapter/Rule NO.: (1)
R877-23V-22. Reasonable Cause to Waive, Reduce, or Compromise a Penalty Pursuant to Utah Code Ann. Section 41-3-704.