H.B. 180

1

STUDY ON TAXPAYER ADVOCATE PROGRAM
2 2008 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: Keith Grover
5 Senate Sponsor: ____________
6
7 LONG TITLE
8 General Description:
9 This bill requires the Revenue and Taxation Interim Committee to study the
10 implementation of a taxpayer advocate program.
11 Highlighted Provisions:
12 This bill:
13 . requires the Revenue and Taxation Interim Committee to study the implementation
14 of a taxpayer advocate program within the Utah State Tax Commission during the
15 2008 interim;
16 . prescribes the scope of the study; and
17 . addresses legislation to implement a taxpayer advocate program.
18 Monies Appropriated in this Bill:
19 None
20 Other Special Clauses:
21 None
22 Uncodified Material Affected:
23 ENACTS UNCODIFIED MATERIAL
24
25 Be it enacted by the Legislature of the state of Utah:
26 Section 1. Study on taxpayer advocate program.
27 (1) During the 2008 interim, the Revenue and Taxation Interim Committee shall study

28 the implementation of a taxpayer advocate program within the Utah State Tax Commission.
29 (2) The study required by Subsection (1) shall include a review of:
30 (a) best practices in implementing a taxpayer advocate program, including examining:
31 (i) the National Taxpayer Advocate Service; and
32 (ii) other states' taxpayer advocate programs; and
33 (b) the cost to the state of implementing a taxpayer advocate program within the Utah
34 State Tax Commission.
35 (3) If the Revenue and Taxation Interim Committee determines to draft legislation to
36 implement a taxpayer advocate program within the Utah State Tax Commission, the draft
37 legislation shall:
38 (a) establish the functions and duties of the taxpayer advocate;
39 (b) specify the circumstances under which the taxpayer advocate may grant assistance
40 or relief to a taxpayer;
41 (c) specify the type of assistance or relief that the taxpayer advocate may grant to a
42 taxpayer; and
43 (d) address funding for the taxpayer advocate program.




Legislative Review Note
as of 1-30-08 4:38 PM

Office of Legislative Research and General Counsel