Effective 1/1/2021 59-1-201. Composition of commission — Terms — Removal from office — Appointment. (1) The commission shall be composed of four members appointed by the governor with the advice and consent of the Senate, and in accordance with Title 63G, Chapter 24, Part 2, Vacancies. (2) Subject to Subsection (3), the term of office […]
Effective 5/13/2014 59-1-202. Qualifications of members of commission. (1) Each member of the commission: (a) shall have significant tax experience that is relevant to holding office as a commissioner; (b) shall have knowledge of tax administration or tax compliance; (c) shall have executive and administrative experience; and (d) except for one member who has substantial […]
Effective 1/1/2021 59-1-203. Conflicts of interest — Salaries — Ethics. (1) No person appointed as a member of the commission may hold any other office under the laws of this state, the government of the United States, or any other state. Each member shall devote full time to the duties of the office and may […]
59-1-204. Oath of office. (1) Before entering upon the duties of office, a member of the commission shall qualify by taking the constitutional oath of office. (2) The oath described in Subsection (1) shall be recorded and filed. Amended by Chapter 356, 2010 General Session
59-1-205. Chairman — Quorum — Voting — Sessions. (1) The governor shall designate one of the members of the commission as chairperson. (2) (a) Three members of the commission constitute a quorum for the transaction of business. (b) A quorum of the commission must participate in any order that constitutes a final agency action on: […]
Effective 7/1/2021 59-1-206. Appointment of staff — Executive director — Compensation — Administrative secretary — Internal audit unit — Appeals office staff — Division directors — Criminal tax investigators. (1) The commission shall appoint the following persons who are qualified, knowledgeable, and experienced in matters relating to their respective positions, exempt under Title 63A, Chapter […]
Effective 5/8/2018 59-1-206.1. Definitions — Background checks for employees. (1) As used in this section: (a) “Bureau” means the Bureau of Criminal Identification created in Section 53-10-201. (b) “Return information” means the same as that term is defined in 26 U.S.C. Sec. 6103. (2) The commission shall: (a) require the following individuals to submit to […]
59-1-207. Administration plan — Executive director’s functions. The commission shall prepare and implement a plan for the administration of the divisions and other offices of the commission which do not report directly to the commission. The plan shall, by rule, establish the duties and responsibilities to be delegated to the executive director. Enacted by Chapter […]
59-1-208. Offices. The main office of the commission shall be located in Salt Lake City. The commission may establish branch offices necessary for the convenience of the public and the efficient performance of its duties. Enacted by Chapter 4, 1987 General Session
59-1-209. Official seal — Authenticated copies of records as evidence. The commission shall adopt an official seal, and shall file an impression and description of the seal with the Division of Archives. Copies of any records in the possession of the commission may be authenticated with the seal of the commission attested by the signature […]
59-1-210. General powers and duties. The powers and duties of the commission are as follows: (1) to sue and be sued in its own name; (2) to adopt rules and policies consistent with the Constitution and laws of this state to govern the commission, executive director, division directors, and commission employees in the performance of […]
59-1-211. Uniform system of accounts. (1) The commission shall establish a uniform system of accounts and when established it shall be followed by all taxing entities within the state. (2) The commission may make rules directly relating to the administration of a uniform system of accounts and shall periodically publish these rules and distribute them […]
Effective 5/10/2016 59-1-213. Annual report on Internal Revenue Code changes. The commission shall annually provide an electronic report to the Revenue and Taxation Interim Committee on or before the October interim meeting concerning the impacts of the reliance of this title on the Internal Revenue Code, including: (1) any modification to the Internal Revenue Code […]
Affected by 63I-1-259 on 5/9/2024 Effective 5/9/2017 59-1-213.1. Public meeting on revision of commission publication. (1) As used in this section, “nonsubstantive change” means a change that does not alter the meaning of a publication. (2) Except as provided in Subsection (3), if the commission revises an official numbered commission publication providing instruction to taxpayers, […]
Affected by 63I-1-259 on 5/9/2024 Effective 5/14/2019 59-1-213.2. Annual report on provision of guidance by the commission. (1) (a) Subject to Subsection (2), the commission shall provide an electronic report to the Revenue and Taxation Interim Committee on or before September 30, 2020, and on or before September 30, 2023. (b) The electronic report described […]
