1     
TAX COMMISSION AMENDMENTS

2     
2019 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Steve Eliason

5     
Senate Sponsor: Lincoln Fillmore

6     

7     LONG TITLE
8     General Description:
9          This bill modifies provisions relating to closed meetings held by the State Tax
10     Commission.
11     Highlighted Provisions:
12          This bill:
13          ▸     extends the authorization for the State Tax Commission to hold a meeting that is not
14     open to the public to provide guidance to its employees on the interpretation and
15     application of a law administered by the commission;
16          ▸     requires the State Tax Commission to provide certain reports to the Revenue and
17     Taxation Interim Committee containing information on all State Tax Commission
18     meetings that were held to provide guidance to commission employees that were not
19     open to the public; and
20          ▸     makes technical changes.
21     Money Appropriated in this Bill:
22          None
23     Other Special Clauses:
24          None
25     Utah Code Sections Affected:
26     AMENDS:
27          59-1-213.2, as enacted by Laws of Utah 2017, Chapter 201
28          63I-1-259, as last amended by Laws of Utah 2018, Chapter 281
29     


30     Be it enacted by the Legislature of the state of Utah:
31          Section 1. Section 59-1-213.2 is amended to read:
32          59-1-213.2. Annual report on provision of guidance by the commission.
33          (1) (a) Subject to Subsection (2), the commission shall provide an electronic report to
34     the Revenue and Taxation Interim Committee on or before September 30, [2017] 2020, and on
35     or before September 30, [2018] 2023.
36          (b) The electronic report described in Subsection (1)(a) shall contain the following:
37          (i) the number of meetings that the commission held under Subsection 59-1-405(1)(g)
38     during the 12-month period preceding the report;
39          (ii) the dates of any meetings described in Subsection (1)(b)(i);
40          (iii) a listing of the tax types discussed during the meetings described in Subsection
41     (1)(b)(i); and
42          (iv) a summary of the outcome of the meetings described in Subsection (1)(b)(i).
43          (2) In making the report required by Subsection (1), the commission shall protect the
44     name, address, social security number, or taxpayer identification number of a taxpayer.
45          Section 2. Section 63I-1-259 is amended to read:
46          63I-1-259. Repeal dates, Title 59.
47          (1) Section 59-1-213.1 is repealed on May 9, [2019] 2024.
48          (2) Section 59-1-213.2 is repealed on May 9, [2019] 2024.
49          (3) Subsection 59-1-405(1)(g) is repealed on May 9, [2019] 2024.
50          (4) Subsection 59-1-405(2)(b) is repealed on May 9, [2019] 2024.
51          (5) Section 59-7-618 is repealed July 1, 2020.
52          (6) Section 59-9-102.5 is repealed December 31, 2020.
53          (7) Section 59-10-1033 is repealed July 1, 2020.
54          (8) Subsection 59-12-2219(13) is repealed on June 30, 2020.
55          (9) Title 59, Chapter 28, State Transient Room Tax Act, is repealed on January 1,
56     2023.