R861. Tax Commission, Administration.

R861-1A. Administrative Procedures.

[R861-1A-19. Definition of Bond Pursuant to Utah Code Ann. Section 59-1-505.

A. The bond that a taxpayer may deposit with the Tax Commission pursuant to Section 59-1-505 shall consist of one of the following:

1. a surety bond;

2. an assignment of savings account; or

3. an assignment of certificate of deposit.]

KEY: developmentally disabled, grievance procedures, taxation, disclosure requirements

Effective: 2/12/2007