First Substitute S.B. 133

Senator J. Stuart Adams proposes the following substitute bill:

1 QUALIFICATIONS OF STATE TAX
2 COMMISSIONERS
3 2010 GENERAL SESSION
4 STATE OF UTAH
5 Chief Sponsor: J. Stuart Adams
6 House Sponsor: Todd E. Kiser
7
8 LONG TITLE
9 General Description:
10 This bill amends the State Tax Commission part to address qualifications of
11 commissioners of the State Tax Commission.
12 Highlighted Provisions:
13 This bill:
14 . addresses the tax knowledge and experience required of commissioners of the State
15 Tax Commission;
16 . repeals the qualification requirement for a commissioner of the State Tax
17 Commission to give a bond; and
18 . makes technical and conforming changes.
19 Monies Appropriated in this Bill:
20 None
21 Other Special Clauses:
22 None
23 Utah Code Sections Affected:
24 AMENDS:
25 59-1-202, as enacted by Laws of Utah 1987, Chapter 4

26 59-1-204, as enacted by Laws of Utah 1987, Chapter 4
27
28 Be it enacted by the Legislature of the state of Utah:
29 Section 1. Section 59-1-202 is amended to read:
30 59-1-202. Qualifications of members of commission.
31 (1) Members of the commission shall [possess knowledge of tax policy and] have:
32 (a) significant tax experience that is relevant to holding office as a commissioner;
33 (b) knowledge of tax administration [and have]; and
34 (c) executive and administrative experience.
35 (2) (a) At least one member of the commission shall have expertise in the theory and
36 practice of ad valorem taxation[, and at].
37 (b) At least one member of the commission shall have [basic] substantial knowledge in
38 the theory and practice of excise, income, sales, and corporate taxation.
39 (3) The membership of the commission shall represent composite skills in accounting,
40 auditing, property assessment, management, law, and finance.
41 Section 2. Section 59-1-204 is amended to read:
42 59-1-204. Oath of office.
43 (1) Before entering upon the duties of office, a member of the commission shall qualify
44 by taking the constitutional oath of office [and giving a bond to the state in an amount
45 prescribed by the director of the Division of Finance].
46 (2) The oath [and bond] described in Subsection (1) shall be recorded and filed. [Bond
47 premiums shall be paid by the state.]