R861. Tax Commission, Administration.
R861-1A. Administrative Procedures.
R861-1A-2. Rulemaking Power Pursuant to Utah Code Ann.
Section 59-1-210 and 63-46a-4.
A. Policy and Scope. In accordance with the responsibility placed upon it by law, the
Commission shall enact appropriate rules.
These rules shall prescribe practices and procedures for the Commission
and other state and county officials and agencies over which the Commission has
supervisory power and shall interpret laws the Commission is charged with
administering when such interpretation is deemed necessary and in the public
interest.
B. Preparation. In the preparation of rules the Commission may refer to
appropriate materials and consult such parties as it deems advisable, whether
or not such persons are employees of the Commission. Drafts of proposed rules may be submitted to the Office of the
Attorney General for examination as to legality and form.
C. Notice and Hearing. The Commission may publish, by means of
local communication, notice of its intent to exercise its rulemaking power in a
particular area. Notice therein will be
given of a scheduled hearing or hearings not sooner than 15 days after such
notice, at which hearing or hearings any party who would be substantially
affected by such exercise may present argument in support thereof or in
objection thereto. Such notice and
hearing or hearings will be instituted when the Commission deems them to be of
substantial value and in the public interest or in accordance with Utah Code
Ann. Section 63-46a-5. Such notice and
hearing or hearings shall not be a prerequisite to the validity of any rule.
D. Adoption.
Rules will be adopted by the Commission at formal meetings with a quorum
present. Adopted rules will be written
and entered into the official minutes of the Commission, which minutes are a
public record available for examination by interested members of the public at
the Commission offices. This proceeding
and no other will be necessary for validity, unless otherwise required by the
rulemaking procedures.
E. Effective Date. In accordance with Utah Code Ann. Section 63-46a-4.
F. Publication. Copies of adopted rules will be prepared and made available to
interested parties requesting the same.
Such rules may also be published periodically in booklets and
bulletins. It shall be the policy of
the Commission to provide for publication of all new rules at the time of each
compilation of rules in the particular area.
No rule, however, shall be deemed invalid by failure to prepare copies
for distribution or to provide for publication in the manner herein described.
G. Petitions for Exercise of Rulemaking
Power. The Commission may be petitioned
to exercise its power to adopt a rule of general application. Such petition shall be submitted in writing
by any party who would be substantially and directly affected by such
rule. The Commission will have wide
discretion in this area and will exercise this rulemaking power upon petition
only when it deems that such exercise would be of substantial value to the
citizens of Utah. If the Commission
accepts such a petition, it may adopt such rule as it deems appropriate;
however, the petitioning party may submit a proposed rule for the consideration
of the Commission. If the Commission
acts favorably upon such a petition, it will adopt and publish the rule in the
manner hereinabove described, and in addition notify the petitioner of such
adoption by mail at his last known address.
If the Commission declines to act on such petition, it will so notify
the petitioning party in the same manner.
H. Repeal and Amendment. The procedure above described for the
enactment of rules shall also be followed for the amendment or repeal of
existing rules.
Effective: 12/1/1987