Utah § 59-1-206 - Appointment of staff -- Executive director -- Compensation -- Administrative secretary -- Internal audit unit -- Appeals office staff -- Division directors -- Criminal tax investigators.

Full text of Utah Utah Code § 59-1-206 — Appointment of staff -- Executive director -- Compensation -- Administrative secretary -- Internal audit unit -- Appeals office staff -- Division directors -- Criminal tax investigators., with citation guidance and answers to common questions.

§ 59-1-206. Appointment of staff -- Executive director -- Compensation -- Administrative secretary -- Internal audit unit -- Appeals office staff -- Division directors -- Criminal tax investigators.

Effective 7/1/2021
59-1-206.  Appointment of staff -- Executive director -- Compensation -- Administrative secretary -- Internal audit unit -- Appeals office staff -- Division directors -- Criminal tax investigators.
(1) The commission shall appoint the following persons who are qualified, knowledgeable, and experienced in matters relating to their respective positions, exempt under Title 63A, Chapter 17, Utah State Personnel Management Act, to serve at the pleasure of, and who are directly accountable to, the commission:
(a) in consultation with the governor and with the advice and consent of the Senate, an executive director;
(b) an administrative secretary;
(c) an internal audit unit; and
(d) an appeals staff.
(2) The governor shall establish the executive director's salary within the salary range fixed by the Legislature in Title 67, Chapter 22, State Officer Compensation.
(3) Division directors shall be appointed by the executive director subject to the approval of the commission. The division directors are exempt employees under Title 63A, Chapter 17, Utah State Personnel Management Act.
(4)
(a) The executive director may with the approval of the commission employ additional staff necessary to perform the duties and responsibilities of the commission. These employees are subject to Title 63A, Chapter 17, Utah State Personnel Management Act.
(b)
(i) The executive director may under Subsection (4)(a) employ criminal tax investigators to help the commission carry out its duties and responsibilities regarding criminal provisions of the state tax laws. The executive director may not employ more than eight criminal tax investigators at one time.
(ii) The executive director may designate investigators hired under this Subsection (4)(b) as special function officers, as defined in Section 53-13-105, to enforce the criminal provisions of the state tax laws.
(iii) Notwithstanding Section 49-15-201, any special function officer designated under this Subsection (4)(b) may not become or be designated as a member of the Public Safety Retirement Systems.
(5) The internal audit unit shall provide the following:
(a) an examination to determine the honesty and integrity of fiscal affairs, the accuracy and reliability of financial statements and reports, and the adequacy and effectiveness of financial controls to properly record and safeguard the acquisition, custody, and use of public funds;
(b) an examination to determine whether commission administrators have faithfully adhered to commission policies and legislative intent;
(c) an examination to determine whether the operations of the divisions and other units of the commission have been conducted in an efficient and effective manner;
(d) an examination to determine whether the programs administered by the divisions and other units of the commission have been effective in accomplishing intended objectives; and
(e) an examination to determine whether management control and information systems are adequate and effective in assuring that commission programs are administered faithfully, efficiently, and effectively.
(6) The appeals office shall receive and hear appeals to the commission and shall conduct the hearings in compliance with formal written rules approved by the commission. The commission has final review authority over the appeals.


Amended by Chapter 345, 2021 General Session

Source: official Utah text · Last verified 2026-08-27

Frequently Asked Questions About Utah § 59-1-206

What does Utah Code § 59-1-206 cover?

Section 59-1-206 ("Appointment of staff -- Executive director -- Compensation -- Administrative secretary -- Internal audit unit -- Appeals office staff -- Division directors -- Criminal tax investigators.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

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Is this the official text of Utah law?

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How does Utah § 59-1-206 apply to my situation?

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