Commission consideration of confidential tax matters.

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Affected by 63I-1-259 on 5/9/2024

Effective 5/9/2017
59-1-405. Commission consideration of confidential tax matters.
  • (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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