H.B. 182

1

TAX REVIEW COMMISSION AMENDMENTS
2 2002 GENERAL SESSION
3 STATE OF UTAH
4 Sponsor: Chad E. Bennion
5 This act amends the Revenue and Taxation Code to repeal obsolete language relating to the
6 duties of the Tax Review Commission and makes technical changes.
7 This act affects sections of Utah Code Annotated 1953 as follows:
8 AMENDS:
9 59-1-903, as last amended by Chapter 159, Laws of Utah 1995
10 Be it enacted by the Legislature of the state of Utah:
11 Section 1. Section 59-1-903 is amended to read:
12 59-1-903. Duties.
13 (1) The [purpose of the] review commission [is to] shall:
14 (a) establish an ongoing and comprehensive review of:
15 (i) the tax laws of this state and [its] the political subdivisions of this state; and [of]
16 (ii) all issues related to revenue and taxation; and [to]
17 (b) make recommendations to the governor and the Legislature [as to] on:
18 (i) specific tax issues; and
19 (ii) tax policy of the state and [its] the political subdivisions.
20 (2) The review commission[, upon request,] may advise the governor, the Legislature, and
21 political subdivisions on any proposed change of tax laws or tax policy.
22 [(2) The review commission shall study the taxation and regulation of the
23 telecommunications industry and make a preliminary report to the governor, the Revenue and
24 Taxation Interim Committee, and the Information Technology Commission on or before the 1995
25 November interim meeting.]

Legislative Review Note
as of 1-22-02 9:40 AM

A limited legal review of this legislation raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel