No. 30277 (Amendment): R861-1A-29. Agency Review and Reconsideration Pursuant to Utah Code Ann. Section 63-46b-13

DAR File No.: 30277
Filed: 07/31/2007, 04:23
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

This section is updated to reflect commission practice.

Summary of the rule or change:

The amendment codifies commission practice and clarifies the role of the administrative law judge and the commissioners in the hearing process. The rule also clarifies the date of issuance of an appeal as well as the date a decision becomes final.

State statutory or constitutional authorization for this rule:

Section 63-46b-13

Anticipated cost or savings to:

the state budget:

None--Proposed amendments conform rule to commission practice.

local governments:

None--Proposed amendments conform rule to commission practice.

small businesses and persons other than businesses:

None--Proposed amendments conform rule to commission practice.

Compliance costs for affected persons:

None--Proposed amendments conform rule to commission to practice.

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:

09/14/2007

This rule may become effective on:

09/21/2007

Authorized by:

D'Arcy Dixon, Commissioner

RULE TEXT

R861. Tax Commission, Administration.

R861-1A. Administrative Procedures.

R861-1A-29. [Agency Review]Decisions, Orders, and Reconsideration Pursuant to Utah Code Ann. Section 63-46b-13.

[A. Agency Review.

1. All written decisions and orders shall be submitted by the presiding officer to the commission for agency review before the decision or order is issued. Agency review is automatic, and no petition is required.](1) Decisions and Orders.

(a) Initial hearing decisions, formal hearing decisions, and other dispositive orders.

(i) A quorum of the commission shall deliberate all hearing decisions and other orders that could dispose of all or a portion of an appeal or any claim or defense in the appeal.

(ii) A quorum of the commission shall sign all hearing decisions and other orders that dispose of all or a portion of an appeal or any claim or defense in the appeal.

(iii) An administrative law judge, if he or she was the presiding officer for an appeal, may elect not to sign the commission's hearing decisions and other orders that dispose of all or a portion of an appeal or any claim or defense in the appeal.

(iv) An initial hearing decision shall become final upon the expiration of 30 days after the date of its issuance, except in any case where a party has earlier requested a formal hearing in writing. The date a party requests a formal hearing is the earlier of the date the envelope containing the request is postmarked or the date the request is received at the Tax Commission.

(b) Orders that are not dispositive.

(i) A quorum of the commission is not required to participate in an order that does not dispose of a portion of an appeal or any claim or defense in the appeal.

(ii) The presiding officer is authorized to sign all orders that do not dispose of a portion of an appeal or any claim or defense in the appeal.

(iii) The commission may, at its option, sign any order that does not dispose of a portion of an appeal or any claim or defense in the appeal.

[B.](2) Reconsideration. Within 20 days after the date that an order that is dispositive of a portion or all of an appeal or any claim or defense in the appeal is issued, any party may file a written request for reconsideration alleging mistake of law or fact, or discovery of new evidence.

[1.](a) The commission shall respond to the petition within 20 days after the date that it was received in the appeals unit to notify the petitioner whether the reconsideration is granted or denied, or is under review.

[(a)](i) If no notice is issued within the 20-day period, the commission's lack of action on the request shall be deemed to be a denial and a final order.

[(b)](ii) For purposes of calculating the [30 day]30-day limitation period for pursuing judicial review, the date of the commission's order on the reconsideration or the order of denial is the date of the final agency action.

[2.](b) If no petition for reconsideration is made, the [30 day]30-day limitation period for pursuing judicial review begins to run from the date of the final agency action.

 

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

Date of Enactment or Last Substantive Amendment: [February 12], 2007

Notice of Continuation: March 20, 2007

Authorizing, and Implemented or Interpreted Law: 63-46b-13