59-12-209. Participation of counties, cities, and towns in administration and
enforcement of certain local sales and use taxes -- Petition for reconsideration relating to
the redistribution of certain sales and use tax revenues.
(1) Notwithstanding Title 63G, Chapter 4, Administrative Procedures Act, a county, city,
or town does not have the right to any of the following, except as specifically allowed by
Subsection (2) and Section 59-12-210:
(a) to inspect, review, or have access to any taxpayer sales and use tax records; or
(b) to be informed of, participate in, intervene in, or appeal from any adjudicative
proceeding commenced pursuant to Section 63G-4-201 to determine the liability of any taxpayer
for sales and use taxes imposed pursuant to this chapter.
(2) (a) Counties, cities, and towns shall have access to records and information on file
with the commission, and shall have the right to notice of, and rights to intervene in or to appeal
from, a proposed final agency action of the commission as provided in this Subsection (2).
(b) If the commission, following a formal adjudicative proceeding commenced pursuant
to Title 63G, Chapter 4, Administrative Procedures Act, proposes to take final agency action that
would reduce the amount of sales and use tax liability alleged in the notice of deficiency, the
commission shall provide notice of a proposed agency action to each qualified county, city, and
town.
(c) For purposes of this Subsection (2), a county, city, or town is a qualified county, city,
or town if a proposed final agency action reduces a tax under this chapter distributable to that
county, city, or town by more than $10,000 below the amount of the tax that would have been
distributable to that county, city, or town had a notice of deficiency, as described in Section
59-1-1405, not been reduced.
(d) A qualified county, city, or town may designate a representative who shall have the
right to review the record of the formal hearing and any other commission records relating to a
proposed final agency action subject to the confidentiality provisions of Section 59-1-403.
(e) No later than ten days after receiving the notice of the commission's proposed final
agency action, a qualified county, city, or town may file a notice of intervention with the
commission.
(f) No later than 20 days after filing a notice of intervention, if a qualified county, city, or
town objects to the proposed final agency action, that qualified county, city, or town may file a
petition for reconsideration with the commission and shall serve copies of the petition on the
taxpayer and the appropriate division in the commission.
(g) The taxpayer and appropriate division in the commission may each file a response to
the petition for reconsideration within 20 days of receipt of the petition for reconsideration.
(h) (i) After consideration of the petition for reconsideration and any response, and any
additional proceeding the commission considers appropriate, the commission may affirm,
modify, or amend its proposed final agency action.
(ii) A taxpayer and any qualified county, city, or town that has filed a petition for
reconsideration may appeal the final agency action.
(i) (i) Notwithstanding Subsections (2)(a) through (h) and subject to Subsection (2)(i)(ii),
the following may file a petition for reconsideration with the commission:
(A) an original recipient political subdivision as defined in Section 59-12-210.1 that
receives a notice from the commission in accordance with Subsection 59-12-210.1(2); or
(B) a secondary recipient political subdivision as defined in Section 59-12-210.1 that
receives a notice from the commission in accordance with Subsection 59-12-210.1(2).
(ii) An original recipient political subdivision or secondary recipient political subdivision
that files a petition for reconsideration with the commission under Subsection (2)(i)(i) shall file
the petition no later than 20 days after the later of:
(A) the date the original recipient political subdivision or secondary recipient political
subdivision receives the notice described in Subsection (2)(i)(i) from the commission; or
(B) the date the commission makes the redistribution as defined in Section 59-12-210.1
that is the subject of the notice described in Subsection (2)(i)(i).
Amended by Chapter 212, 2009 General Session
Amended by Chapter 240, 2009 General Session
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Last revised: Thursday, May 28, 2009