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2006 General Tax Law Changes
- HB 291 – State Tax Commission Bonding and Licensing Amendments
- SB 71 – Consumer Credit Protection
- SB 134 – Lien Duration of a Foreign Judgment
- SB 171 – Judiciary Amendments
- SB 225 – Payment of Tax or Bonding in Tax Cases
- HJR 23 – Resolution Supporting Working Families Economic Development Initiative
HB 291 State Tax Commission Bonding and Licensing Amendments
Utah Code §§59-10-405.5; 59-12-106; 59-13-203.1; 59-13-302; 59-13-403Effective Date May 1, 2006
This bill amends the Revenue and Taxation title relating to bonding and licensing. This bill repeals definitions relating to an agent for purposes of bonding and licensing with the State Tax Commission; repeals provisions relating to an agent for purposes of bonding requirements with the State Tax Commission and calculating the amount of a bond; reduces the minimum amount of a bond for purposes of certain taxes; repeals language establishing the minimum amount of a bond for purposes of the aviation fuel tax; repeals obsolete language; and makes technical changes.
SB 71 Consumer Credit Protection
Utah Code §§13-42-101; 13-42-102; 13-42-201; 13-42-202; 13-42-203; 13-42-204; 13-42-205; 13-42-301; 13-42-401Effective Date September 1, 2008
This bill addresses consumer credit protections. This bill defines terms; allows a consumer to place a security freeze on the consumer's credit report; outlines the method for placing and removing a security freeze; provides exceptions; prohibits the release of a credit report that is subject to a security freeze, except in certain instances; allows certain fees to be charged in connection with a security freeze; governs changes to a credit report that is subject to a security freeze; prohibits some uses of a consumer's personal information; and provides for enforcement.
SB 134 Lien Duration of a Foreign Judgment
Utah Code §78-22a-5Effective Date May 1, 2006
This bill provides that a foreign judgment expires eight years after the date of entry by the court in the foreign jurisdiction unless the lien is renewed in Utah as required by Utah law.
SB 171 Judiciary Amendments
Utah Code §§10-3-716; 26-2-22; 30-3-4; 30-3-15.3; 59-1-403; 59-10-540; 62A-4a-116.6; 62A-4a-202.2; 62A-4a-202.6; 62A-11-104; 62A-11-328; 63A-11-102; 77-20-4; 78-3a-104; 78-3a-105; 78-3a-116; 78-3a-502; 78-30-4.14. Repeals Utah Code §59-10-545Effective Date May 1, 2006
This bill clarifies that municipal funds are required to be deposited according to statutory requirements; changes the sealing of court records to classifying them as private; specifies that the tax commission may share specific information with the courts and the Office of Recovery Services; deletes the requirement that the Supreme Court approve forms for written undertakings for bail bonds; cleans up cross-references to the Juvenile Court Act of 1996 and the Utah Uniform Parentage Act; and makes technical corrections.
SB 225 Payment of Tax or Bonding in Tax Cases
Enacts Utah Code §59-1-611; repeals Utah Code §59-1-505Effective Date May 1, 2006
This bill amends the procedures and requirements related to the judicial review of a Utah State Tax Commission redetermination of a tax deficiency; and makes technical changes.
HJR 23 Resolution Supporting Working Families Economic Development Initiative
Effective Date May 1, 2006
This joint resolution of the Legislature supports increasing the utilization of the Federal Earned Income Tax Credit and Volunteer Income Tax Assistance programs to strengthen family economic stability and improve standards of living for low-income working households.
The resolution encourages departments of Utah State Government to:
- identify and utilize existing and potential mechanisms to inform citizens about the availability of the Federal Earned Income Tax Credit (EITC) and Volunteer Income Tax Assistance (VITA) programs;
- identify and utilize existing resources to support access to Volunteer Income Tax Assistance; and
- utilize existing state infrastructure, where appropriate, to support EITC outreach and statewide availability of the VITA program.
Last Updated (April 25, 2011)



