59-1-405. Commission consideration of confidential tax matters.
| (1) |
As used in this section, “confidential tax matter” means:
Terms Used In Utah Code 59-1-405- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Case law: The law as laid down in cases that have been decided in the decisions of the courts.
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
| (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:
|
| (e) |
a voluntary disclosure agreement; |
| (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. |
|
| (2) |
| (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
