No. 31634 (Amendment): R861-1A-23. Designation of Adjudicative Proceedings Pursuant to Utah Code Ann. Section 63-46b-4  

  • DAR File No.: 31634
    Filed: 06/27/2008, 02:27
    Received by: NL

    RULE ANALYSIS

    Purpose of the rule or reason for the change:

    The proposed amendment updates statutory references that have changed through legislation, and updates appeal procedures.

    Summary of the rule or change:

    The proposed amendment updates statutory citations in light of H.B. 63 (2008), and deletes "prehearing" and inserts "status" conference to match recent commission changes to practice. (DAR NOTE: H.B. 63 (2008) is found at Chapter 382, Laws of Utah 2008, and was effective 05/05/2008.)

    State statutory or constitutional authorization for this rule:

    Section 63G-4-202

    Anticipated cost or savings to:

    the state budget:

    None--The proposed amendment reflects changes to the appeals procedures.

    local governments:

    None--The proposed amendment reflects changes to the appeals procedures.

    small businesses and persons other than businesses:

    None--The proposed amendment reflects changes to the appeals procedures.

    Compliance costs for affected persons:

    None--The amendment reflects changes to the appeals procedures.

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

    There are no fiscal impacts with this procedural update. 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 clee@utah.gov

    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:

    08/14/2008

    This rule may become effective on:

    08/21/2008

    Authorized by:

    D'Arcy Dixon, Commissioner

    RULE TEXT

    R861. Tax Commission, Administration.

    R861-1A. Administrative Procedures.

    R861-1A-23. Designation of Adjudicative Proceedings Pursuant to Utah Code Ann. Section [63-46b-4]63G-4-202.

    [A.](1) All matters shall be designated as formal proceedings and set for a [prehearing conference,] an initial hearing, a status conference, or a scheduling conference pursuant to R861-1A-26.

    [B.](2) A matter may be diverted to a mediation process pursuant to R861-1A-32 upon agreement of the parties and the presiding officer.

     

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

    Date of Enactment or Last Substantive Amendment: [February 25], 2008

    Notice of Continuation: March 20, 2007

    Authorizing, and Implemented or Interpreted Law: [63-46b-4]63G-4-202

     

     

Document Information

Effective Date:
8/21/2008
Publication Date:
07/15/2008
Filed Date:
06/27/2008
Agencies:
Tax Commission,Administration
Rulemaking Authority:

Section 63G-4-202

Authorized By:
D'Arcy Dixon, Commissioner
DAR File No.:
31634
Related Chapter/Rule NO.: (1)
R861-1A-23. Designation of Adjudicative Proceedings Pursuant to Utah Code Ann. Section 63-46b-4.