59-1-405. Commission consideration of confidential tax matters.

372 words·~2 min read·/ut/title-59/chapter-1/59-1-405

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 5/9/2017

(1)As used in this section, "confidential tax matter" means:

(a)an offer in compromise;

(b)a private letter ruling;

(c)an appeal before the members of the commission;

(d)a tax matter if the disclosure of the tax matter is prohibited under:

(i)federal law;

(ii)Section 59-1-403 ; or

(iii)Section 59-1-404 ;

(e)a voluntary disclosure agreement;

(f)a waiver request; or

(g)provision of guidance by the commission to an employee of the commission on the interpretation and application of a law administered by the commission.

(a)Notwithstanding Title 52, Chapter 4, Open and Public Meetings Act , the commission may hold a meeting that is not open to the public to conduct a hearing on, discuss, or take action on a confidential tax matter in accordance with the rules established as provided under this section.

(b)When the commission holds a meeting described in Subsection (2)(a) on a confidential tax matter described in Subsection (1)(g) , the meeting:

(i)shall include:

(A)the commission's executive director; or

(B)the executive director's designee;

(ii)may include any other commission employee as determined by the commission; and

(iii)may not include guidance that constitutes an ex parte communication on a taxpayer specific matter.

(3)In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act , the commission shall make rules:

(a)to establish procedures for holding a meeting that is not open to the public to conduct a hearing on, discuss, or take action on a confidential tax matter; and

(b)except as provided in Subsection

(4), to establish procedures and requirements for keeping confidential minutes and a confidential recording of a meeting that is not open to the public.

(4)For purposes of Subsection (3)(b) , the commission is not required to make rules to establish procedures and requirements for keeping confidential minutes and a confidential recording of:

(a)an initial hearing to the extent provided in Section 59-1-502.5 ; or

(b)private analysis, contemplation, and discussion by members of the commission:

(i)in performing the judicial aspects of their duties; and

(ii)consistent with state case law.

Amended by Chapter 201 , 2017 General Session