No. 31536 (Amendment): R861-1A-3. Division and Prehearing Conferences Pursuant to Utah Code Ann. Section 59-1-210

DAR File No.: 31536
Filed: 06/06/2008, 10:32
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

The proposed amendment removes language discussing prehearing conferences since the commission no longer conducts prehearing conferences. Provisions relating to conferences appear in Section R861-1A-26.

Summary of the rule or change:

The proposed amendment removes language, the substance of which is found in another section.

State statutory or constitutional authorization for this rule:

Sections 59-1-210 and 636-4-102

Anticipated cost or savings to:

the state budget:

None--The proposed amendment has no substantive affect on the current practice.

local governments:

None--The proposed amendment has no substantive affect on the current practice.

small businesses and persons other than businesses:

None--The proposed amendment has no substantive affect on the current practice.

Compliance costs for affected persons:

None--The proposed amendment has no substantive affect on the current practice.

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

No impact as there is no effect on current practice. 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:

07/31/2008

This rule may become effective on:

08/07/2008

Authorized by:

D'Arcy Dixon, Commissioner

RULE TEXT

R861. Tax Commission, Administration.

R861-1A. Administrative Procedures.

R861-1A-3. Division [and Prehearing ]Conferences Pursuant to Utah Code Ann. [Section]Sections 59-1-210 and [63-46b-1]63G-4-102.

[A. Division Conferences. ]Any party directly affected by a [Commission]commission action or contemplated action may request a conference with the supervisor or designated officer of the division involved in [relation to such]that action.

(1) [Such]A request may be [either ]oral or written[, and such].

(2) A conference will be conducted in an informal manner in an effort to clarify and narrow the issues and problems involved.

(3) The party requesting [such]a conference will be notified of the result:[ of the same, either]

(a) orally or in writing[,];

(b) in person or through counsel[,]; and

(c) at the conclusion of [such]the conference or within a reasonable time thereafter.

(4) [Such]A conference may be held at any time prior to a hearing, whether or not a petition for [such] hearing, appeal, or other commencement of an adjudicative proceeding has been filed.[

B. Prehearing Conferences. In any matter pending before the Tax Commission, the presiding officer may, after prior written notice, require the parties to appear for a prehearing conference. Such prehearing conferences may be by telephone if the presiding officer determines that it will be more expeditious and will not adversely affect the rights of any party. Prehearing conferences will be for the purposes of encouraging settlement, clarifying the issues, simplifying the evidence, facilitating discovery, and expediting the proceedings. In furthering those purposes, the presiding officer may request that the parties make proffers of proof or written prehearing conference statements as to what they believe the evidence will show at the hearing. After hearing such proffers of proof and reviewing written statements, the presiding officer may then advise the parties how he views each side of the evidence and state how he believes the Commission may rule if evidence at the hearing is as proffered at the prehearing conference, and then invite the parties to see if a stipulation can be reached which would settle the matter. If a settlement is reached by way of stipulation, the presiding officer may sign and enter an order in the proceeding. If a settlement is not reached, the presiding officer shall enter an order on the prehearing conference which clarifies the issues, simplifies the evidence, facilitates and limits discovery, and expedites the proceedings to a reasonable extent.]

 

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: 59-1-210; 63G-4-102