Utah § 59-1-405 - Commission consideration of confidential tax matters.
Full text of Utah Utah Code § 59-1-405 — Commission consideration of confidential tax matters., with citation guidance and answers to common questions.
§ 59-1-405. Commission consideration of confidential tax matters.
Effective 5/9/2017 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:
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.
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
Section 59-1-405 ("Commission consideration of confidential tax matters.") 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.
How do I cite Utah § 59-1-405?
A common citation format is "Utah Code § 59-1-405" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 59-1-405 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
