Utah Administrative Code (Current through November 1, 2019) |
R861. Tax Commission, Administration |
R861-1A. Administrative Procedures |
R861-1A-38. Class Actions Pursuant to Utah Code Ann. Section 59-1-304
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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.