No. 35148 (Amendment): Section R867-2B-1. Collection of Penalty Pursuant to Utah Code Ann. Section 59-1-302  

  • (Amendment)

    DAR File No.: 35148
    Filed: 08/11/2011 02:43:41 PM

    RULE ANALYSIS

    Purpose of the rule or reason for the change:

    The proposed amendment updates the rule to match the statute.

    Summary of the rule or change:

    The penalty imposed under Section 59-1-302 applies to any responsible party, and not just an officer or director of a business. Accordingly, this proposed amendment clarifies that the Tax Commission may impose a lien on any person who is required to truthfully account for and pay over certain taxes but who willfully fails to collect or truthfully fails to account for that tax. The amendment also makes technical changes.

    State statutory or constitutional authorization for this rule:

    Anticipated cost or savings to:

    the state budget:

    None--The amendments update the rule to match current statute and processes.

    local governments:

    None--The amendments update the rule to match current statute and processes.

    small businesses:

    None--The amendments update the rule to match current statute and processes.

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

    None--The amendments update the rule to match current statute and processes.

    Compliance costs for affected persons:

    None--The amendments update the rule to match current statute and processes.

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

    This amendment conforms the rule to correct statue and process, creating no fiscal impact.

    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
    Collections
    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:

    10/03/2011

    This rule may become effective on:

    10/10/2011

    Authorized by:

    Michael Cragun, Tax Commissioner

    RULE TEXT

    R867. Tax Commission, Collections.

    R867-2B. Delinquent Tax Collection.

    R867-2B-1. Collection of Penalty Pursuant to Utah Code Ann. Section 59-1-302.

    [A.](1) The [Tax Commission]commission may impose a lien upon the real and personal property of [an officer or director of a corporation]a person liable [to pay]for a penalty under Section 59-1-302.

    [B.](2) The statute of limitations for imposing liens under [A.]Subsection (1) is three years from the date of the penalty assessment.

     

    KEY: taxation, controlled substances, seizure of property[*], drug stamps[*]

    Date of Enactment or Last Substantive Amendment: [March 21, 1997]2011

    Notice of Continuation: October 28, 2010

    Authorizing, and Implemented or Interpreted Law: 59-1-302; 59-1-706; 59-1-701; 59-1-702; 59-1-703; 59-1-707; 59-19-104; 59-19-105; 59-19-107

     


Document Information

Effective Date:
10/10/2011
Publication Date:
09/01/2011
Filed Date:
08/11/2011
Agencies:
Tax Commission,Collections
Rulemaking Authority:

Section 59-1-302

Authorized By:
Michael Cragun, Tax Commissioner
DAR File No.:
35148
Related Chapter/Rule NO.: (1)
R867-2B-1. Collection of Penalty Pursuant to Utah Code Ann. Section 59-1-302.