Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 17 Second Substitute (2017GS)

Sponsor

Sen. Hemmert, D.

Final action

Governor Signed 3/21/2017

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• defines terms;
• provides the circumstances under which the State Tax Commission must hold a public meeting to revise an official numbered commission publication;
• authorizes the State Tax Commission to hold a meeting that is not open to the public to provide guidance to the commission's employees on the interpretation and application of a law administered by the commission;
• requires the State Tax Commission to provide two years of reports to the Revenue and Taxation Interim Committee containing information on all State Tax Commission meetings that were held to provide guidance to commission employees that were not open to the public; and
• repeals the provisions created by this bill on a date certain.

Every vote on this bill

Bill text

TAX COMMISSION AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Daniel Hemmert
House Sponsor: 
Jon E. Stanard
LONG TITLE
General Description:
This bill amends provisions relating to closed meetings held by the State Tax
Commission.
Highlighted Provisions:
This bill:
▸ defines terms;
▸ provides the circumstances under which the State Tax Commission must hold a
public meeting to revise an official numbered commission publication;
▸ authorizes the State Tax Commission to hold a meeting that is not open to the
public to provide guidance to the commission's employees on the interpretation and
application of a law administered by the commission;
▸ requires the State Tax Commission to provide two years of reports to the Revenue
and Taxation Interim Committee containing information on all State Tax
Commission meetings that were held to provide guidance to commission employees
that were not open to the public; and
▸ repeals the provisions created by this bill on a date certain.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
59-1-405
, as enacted by Laws of Utah 2011, Chapter 215
63I-1-259
, as last amended by Laws of Utah 2016, Chapters 350, 367, and 373
ENACTS:
59-1-213.1
, Utah Code Annotated 1953
59-1-213.2
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-1-213.1
 is enacted to read:
 59-1-213.1.
Public meeting on revision of commission publication.
(1) As used in this section, "nonsubstantive change" means a change that does not alter
the meaning of a publication.
(2) Except as provided in Subsection (3), if the commission revises an official
numbered commission publication providing instruction to taxpayers, the commission, in
accordance with Title 52, Chapter 4, Open and Public Meetings Act, shall place the publication
revision on a commission meeting agenda and allow public comment on the revision.
(3) The commission is not required to hold a public meeting on a nonsubstantive
change to an official numbered commission publication.
Section 2. Section 
59-1-213.2
 is enacted to read:
 59-1-213.2.
Annual report on provision of guidance by the commission.
(1) (a) Subject to Subsection (2), the commission shall provide an electronic report to
the Revenue and Taxation Interim Committee on or before September 30, 2017, and on or
before September 30, 2018.
(b) The electronic report described in Subsection (1)(a) shall contain the following:
(i) the number of meetings that the commission held under Subsection 
59-1-405
(1)(g)
during the 12-month period preceding the report;
(ii) the dates of any meetings described in Subsection (1)(b)(i);
(iii) a listing of the tax types discussed during the meetings described in Subsection
(1)(b)(i); and
(iv) a summary of the outcome of the meetings described in Subsection (1)(b)(i).
(2) In making the report required by Subsection (1), the commission shall protect the
name, address, social security number, or taxpayer identification number of a taxpayer.
Section 3. Section 
59-1-405
 is amended to read:
59-1-405.
Commission consideration of confidential tax matters.
(1) As used in this section, "confidential tax matter" means:
(a) an offer in compromise;
(b) a private letter ruling;
(c) an appeal before the members of the commission;
(d) a tax matter if the disclosure of the tax matter is prohibited under:
(i) federal law;
(ii) Section 
59-1-403
; or
(iii) Section 
59-1-404
;
(e) a voluntary disclosure agreement; [
or
]
(f) a waiver request[
.
]
; or
(g) provision of guidance by the commission to an employee of the commission on the
interpretation and application of a law administered by the commission.
(2) 
(a)
 Notwithstanding Title 52, Chapter 4, Open and Public Meetings Act, the
commission may hold a meeting that is not open to the public to conduct a hearing on, discuss,
or take action on a confidential tax matter in accordance with the rules established as provided
under this section.
(b) When the commission holds a meeting described in Subsection (2)(a) on a
confidential tax matter described in Subsection (1)(g), the meeting:
(i) shall include:
(A) the commission's executive director; or
(B) the executive director's designee;
(ii) may include any other commission employee as determined by the commission;
and
(iii) may not include guidance that constitutes an ex parte communication on a
taxpayer specific matter.
(3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission shall make rules:
(a) to establish procedures for holding a meeting that is not open to the public to
conduct a hearing on, discuss, or take action on a confidential tax matter; and
(b) except as provided in Subsection (4), to establish procedures and requirements for
keeping confidential minutes and a confidential recording of a meeting that is not open to the
public.
(4) For purposes of Subsection (3)(b), the commission is not required to make rules to
establish procedures and requirements for keeping confidential minutes and a confidential
recording of:
(a) an initial hearing to the extent provided in Section 
59-1-502.5
; or
(b) private analysis, contemplation, and discussion by members of the commission:
(i) in performing the judicial aspects of their duties; and
(ii) consistent with state case law.
Section 4. Section 
63I-1-259
 is amended to read:
63I-1-259.
Repeal dates, Title 59.
[
(1) Subsection 
59-2-924
(7) is repealed on December 31, 2016.
]
(1) Section 
59-1-213.1
 is repealed on May 9, 2019.
(2) Section 
59-1-213.2
 is repealed on May 9, 2019.
(3) Subsection 
59-1-405
(1)(g) is repealed on May 9, 2019.
(4) Subsection 
59-1-405
(2)(b) is repealed on May 9, 2019.
[
(2)
] 
(5)
 Subsection 
59-2-924.2
(9) is repealed on December 31, 2017.
[
(3) Section 
59-2-924.3
 is repealed on December 31, 2016.
]
[
(4)
] 
(6)
 Section 
59-7-618
 is repealed July 1, 2020.
[
(5)
] 
(7)
 Section 
59-9-102.5
 is repealed December 31, 2020.
[
(6)
] 
(8)
 Section 
59-10-1033
 is repealed July 1, 2020.
[
(7)
] 
(9)
 Subsection 
59-12-2219
(13) is repealed on June 30, 2020.