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S.B. 226





Sponsor: Howard A. Stephenson

             5      This act modifies the Revenue and Taxation Code to enact provisions modifying the
             6      procedures for voting on adjudicative matters by the State Tax Commission. The act
             7      applies to State Tax Commission decisions issued after May 5, 2003.
             8      This act affects sections of Utah Code Annotated 1953 as follows:
             9      AMENDS:
             10          59-1-205, as enacted by Chapter 4, Laws of Utah 1987
             11      Be it enacted by the Legislature of the state of Utah:
             12          Section 1. Section 59-1-205 is amended to read:
             13           59-1-205. Chairman -- Quorum -- Sessions.
             14          (1) The governor shall designate one of the members of the commission as chairperson.
             15          (2) (a) Three members of the commission constitute a quorum for the transaction of
             16      business.
             17          (b) A quorum of the commission must participate in any order that constitutes a final
             18      agency action on:
             19          (i) a formal adjudicative proceeding over which the commission has jurisdiction;
             20          (ii) an informal adjudicative proceeding over which the commission has jurisdiction; or
             21          (iii) an initial hearing conducted pursuant to Section 59-1-502.5 .
             22          (c) If a commission vote results in a tie vote on any matter described in Subsection
             23      (2)(b), the position of the taxpayer is considered to have prevailed.
             24          (3) The commission shall be in session and open for the transaction of business during
             25      ordinary business hours each day.
             26          (4) The commission may hold sessions or conduct investigations at any place in the
             27      state to facilitate the performance of its duties.

             28          Section 2. Effective date.
             29          This act applies only to a final agency action issued by the State Tax Commission after
             30      May 5, 2003.

Legislative Review Note
    as of 2-13-03 8:43 AM

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

Office of Legislative Research and General Counsel

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