R861. Tax Commission, Administration.
R861-1A. Administrative Procedures.
[{R861-1A-21. Rulings by the Commission Pursuant to Utah
Code Ann. Section 59-1-205.]
[A. A quorum of the commission must participate
in any order which constitutes final agency action on an adjudicative matter.]
[B. The party charged with the burden of proof
or the burden of overcoming a statutory presumption shall prevail only if a
majority of the participating commissioners rules in that party's favor.]
KEY: developmentally disabled, grievance procedures, taxation, disclosure requirements
59-1-205