No. 27236 (Amendment): R861-1A-38. Class Actions Pursuant to Utah Code Ann. Section 59-1-304

DAR File No.: 27236
Filed: 06/15/2004, 02:36
Received by: NL

 

RULE ANALYSIS

Purpose of the rule or reason for the change:

Section 59-1-304 provides that a person may be included as a member of a class in a class action relating to a tax or fee if the person exhausts all administrative remedies with the Commission. This section also requires the Commission to make rules to simplify and expedite the administrative remedies with the Commission.

 

Summary of the rule or change:

The proposed section indicates actions the Commission may take to expedite a taxpayer's exhaustion of administrative remedies if the restrictions of Subsection 51-1-304(2) do not prevent the maintenance of a class action relating to a tax fee administered by the Commission.

 

State statutory or constitutional authorization for this rule:

Section 59-1-304

 

Anticipated cost or savings to:

the state budget:

None--Any impacts were taken into account by S.B. 250 (2004). (DAR NOTE: S.B. 250 is found at UT L 2004 Ch 84, and was effective 03/16/2004.)

 

local governments:

None--Any impacts were taken into account by S.B. 250 (2004).

 

other persons:

None--Any impacts were taken into account by S.B. 250 (2004).

 

Compliance costs for affected persons:

None--The proposed section's expedited exhaustion of administrative remedies will make it easier for a taxpayer to join a class action that relates to a tax or fee administered by the Commission.

 

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

There will be no fiscal impact as a result of this section.

 

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:

08/02/2004

 

This rule may become effective on:

08/03/2004

 

Authorized by:

Pam Hendrickson, Commissioner

 

 

RULE TEXT

R861. Tax Commission, Administration.

R861-1A. Administrative Procedures.

R861-1A-38. Class Actions Pursuant to Utah Code Ann. Section 59-1-304.

A. Unless the limitations of Section 59-1-304(2) apply, the commission may expedite the exhaustion of administrative remedies required by individuals desiring to be included as a member of the class.

B. In expediting exhaustion of administrative remedies, the commission may take any of the following actions:

1. publish sample claim forms that provide the information necessary to process a claim in a form that will reduce the burden on members of the putative class and expedite processing by the commission;

2. provide for waiver of initial hearings where requested by any party;

3. provide for expedited rulings on motions for summary judgment where the facts are not contested and the legal issues have been previously determined by the commission in ruling on the case brought by class representatives. The parties may waive oral hearing and have final orders issued based upon information submitted in the claims and division responses;

4. consolidate the cases for hearing at the commission, where a group of claims presents identical legal issues and it is agreed by the parties that the resolution of the legal issues would be dispositive of the claims;

5. designate a claim as a test or sample claim with any rulings on that test or sample claim to be applicable to all other similar claims, upon agreement of the claiming parties; or

6. any other action not listed in this rule if that action is not contrary to procedures required by statute.

 

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

2004

Notice of Continuation April 22, 2002

59-1-304