(1)  To the extent the following are consistent with this chapter, the commission shall administer this chapter in accordance with:

(a)  Chapter 1, General Taxation Policies; and

(b)  4.

(2)  In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules necessary to effectuate the purposes of this chapter.

Amended by Chapter 212, 2009 General Session