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7 LONG TITLE
8 Committee Note:
9 The Revenue and Taxation Interim Committee recommended this bill.
10 General Description:
11 This bill modifies provisions relating to closed meetings held by the State Tax
12 Commission.
13 Highlighted Provisions:
14 This bill:
15 ▸ extends the authorization for the State Tax Commission to hold a meeting that is not
16 open to the public to provide guidance to its employees on the interpretation and
17 application of a law administered by the commission;
18 ▸ requires the State Tax Commission to provide certain reports to the Revenue and
19 Taxation Interim Committee containing information on all State Tax Commission
20 meetings that were held to provide guidance to commission employees that were not
21 open to the public; and
22 ▸ makes technical changes.
23 Money Appropriated in this Bill:
24 None
25 Other Special Clauses:
26 None
27 Utah Code Sections Affected:
28 AMENDS:
29 59-1-213.2, as enacted by Laws of Utah 2017, Chapter 201
30 63I-1-259, as last amended by Laws of Utah 2018, Chapter 281
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32 Be it enacted by the Legislature of the state of Utah:
33 Section 1. Section 59-1-213.2 is amended to read:
34 59-1-213.2. Annual report on provision of guidance by the commission.
35 (1) (a) Subject to Subsection (2), the commission shall provide an electronic report to
36 the Revenue and Taxation Interim Committee on or before September 30, [
37 or before September 30, [
38 (b) The electronic report described in Subsection (1)(a) shall contain the following:
39 (i) the number of meetings that the commission held under Subsection 59-1-405(1)(g)
40 during the 12-month period preceding the report;
41 (ii) the dates of any meetings described in Subsection (1)(b)(i);
42 (iii) a listing of the tax types discussed during the meetings described in Subsection
43 (1)(b)(i); and
44 (iv) a summary of the outcome of the meetings described in Subsection (1)(b)(i).
45 (2) In making the report required by Subsection (1), the commission shall protect the
46 name, address, social security number, or taxpayer identification number of a taxpayer.
47 Section 2. Section 63I-1-259 is amended to read:
48 63I-1-259. Repeal dates, Title 59.
49 (1) Section 59-1-213.1 is repealed on May 9, [
50 (2) Section 59-1-213.2 is repealed on May 9, [
51 (3) Subsection 59-1-405(1)(g) is repealed on May 9, [
52 (4) Subsection 59-1-405(2)(b) is repealed on May 9, [
53 (5) Section 59-7-618 is repealed July 1, 2020.
54 (6) Section 59-9-102.5 is repealed December 31, 2020.
55 (7) Section 59-10-1033 is repealed July 1, 2020.
56 (8) Subsection 59-12-2219(13) is repealed on June 30, 2020.
57 (9) Title 59, Chapter 28, State Transient Room Tax Act, is repealed on January 1,
58 2023.