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Utah Code Title 59. Revenue and Taxation § 59-1-405. Commission consideration of confidential tax matters

Current as of January 01, 2025 | Updated by Findlaw Staff

(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.

(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.

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-1-405. Commission consideration of confidential tax matters - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-1-405/

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