reglab/housing_qa huggingface dataset:
UT Code § 59-1-208 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 2 - State Tax Commission|Section 208 - Offices.

59-1-208. Offices.  The main office of the commission shall be located in Salt Lake City. The commission may establish branch offices necessary for the convenience of the public and the efficient performance of its duties.  Enacted by Chapter 4, 1987 General Session
UT Code § 59-1-209 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 2 - State Tax Commission|Section 209 - Official seal -- Authenticated copies of records as evidence.

59-1-209. Official seal -- Authenticated copies of records as evidence.  The commission shall adopt an official seal, and shall file an impression and description of the seal with the Division of Archives. Copies of any records in the possession of the commission may be authenticated with the seal of the commission attested by the signature of the commission's administrative secretary, and when so authenticated shall be received in evidence to the same extent and with the same effect as the originals.  Enacted by Chapter 4, 1987 General Session
UT Code § 59-1-211 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 2 - State Tax Commission|Section 211 - Uniform system of accounts.

59-1-211. Uniform system of accounts.    (1) The commission shall establish a uniform system of accounts and when established it shall be followed by all taxing entities within the state.     (2) The commission may make rules directly relating to the administration of a uniform system of accounts and shall periodically publish these rules and distribute them to all taxing entities.     (3) The commission shall certify a list of all taxing entities that do not comply with the laws and rules pertaining to uniform accounts to the county attorney of the county in which the entity is located. The county attorney shall immediately notify the official or officials charged by law with complying with them. If the official or officials fail to so comply within 60 days after receipt of the notice, the county attorney shall commence proceedings in district court in mandamus to require performance.    Amended by Chapter 3, 1988 General Session
UT Code § 59-1-213 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 2 - State Tax Commission|Section 213 - Annual report on Internal Revenue Code changes.

 Effective 5/10/2016  59-1-213. Annual report on Internal Revenue Code changes.  The commission shall annually provide an electronic report to the Revenue and Taxation Interim Committee on or before the October interim meeting concerning the impacts of the reliance of this title on the Internal Revenue Code, including:  (1) any modification to the Internal Revenue Code that is likely to have a fiscal impact on state revenues:   (a) that became effective:   (i) if the commission is preparing its initial report in accordance with this section, during the previous calendar year; or     (ii) if the commission has prepared a previous report in accordance with this section, after the most recent report prepared in accordance with this section; or       (b) that have been enacted and will become effective prior to the end of the calendar year that begins January 1 following the current report prepared in accordance with this section;       (2) the fiscal impacts a modification described in Subsection (1) may have on state revenues; and     (3) statutory or administrative options to:   (a) implement the effects on this title of a modification described in Subsection (1); or     (b) change this title to prevent this title from implementing a modification described in Subsection (1).      Amended by Chapter 135, 2016 General Session
UT Code § 59-1-213.1 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 2 - State Tax Commission|Section 213.1 - Public meeting on revision of commission publication.

 Affected by 63I-1-259 on 5/9/2024  Effective 5/9/2017  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.    Enacted by Chapter 201, 2017 General Session
UT Code § 59-1-213.2 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 2 - State Tax Commission|Section 213.2 - Annual report on provision of guidance by the commission.

 Affected by 63I-1-259 on 5/9/2024  Effective 5/14/2019  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, 2020, and on or before September 30, 2023.     (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.    Amended by Chapter 29, 2019 General Session
UT Code § 59-1-301 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 3 - Miscellaneous Provisions|Section 301 - Payment under protest -- Action to recover.

59-1-301. Payment under protest -- Action to recover.  In all cases of levy of taxes, licenses, or other demands for public revenue which is deemed unlawful by the party whose property is taxed, or from whom the tax or license is demanded or enforced, that party may pay under protest the tax or license, or any part deemed unlawful, to the officers designated and authorized by law to collect the tax or license; and then the party so paying or a legal representative may bring an action in the tax division of the appropriate district court against the officer to whom the tax or license was paid, or against the state, county, municipality, or other taxing entity on whose behalf it was collected, to recover the tax or license or any portion of the tax or license paid under protest.  Enacted by Chapter 3, 1988 General Session
UT Code § 59-1-303 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 3 - Miscellaneous Provisions|Section 303 - Authorization for commission to apply overpayment of any tax or fee against taxpayer's liability for any tax or fee.

59-1-303. Authorization for commission to apply overpayment of any tax or fee against taxpayer's liability for any tax or fee.    (1) For purposes of this section:   (a) "Overpayment" means an amount equal to the sum of:   (i) the amount by which a tax or fee a taxpayer paid exceeds the taxpayer's liability for the tax or fee; and     (ii) interest accruing to the amount described in Subsection (1)(a)(i).       (b) "Tax or fee" means any tax or fee administered by the commission.       (2) The commission may apply an overpayment of any tax or fee against a taxpayer's liability for any tax or fee.     (3) If the commission applies an overpayment of a tax or fee against a taxpayer's liability for a tax or fee, the commission shall notify the taxpayer in writing.    Enacted by Chapter 183, 1999 General Session
UT Code § 59-1-305 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 3 - Miscellaneous Provisions|Section 305 - Convenience fee to cover the costs of electronic payments.

59-1-305. Convenience fee to cover the costs of electronic payments.    (1) As used in this section:   (a) "Electronic payment" has the same meaning as defined in Section 41-1a-1221.     (b) "Electronic payment fee" has the same meaning as defined in Section 41-1a-1221.       (2) The commission may collect a convenience electronic payment fee established in accordance with the procedures and requirements of Section 63J-1-504 to cover the costs of electronic payments of taxes and fees administered by the commission.     (3) Notwithstanding any other provisions of this title, the commission shall use a fee imposed under this section as a dedicated credit to cover the costs of electronic payments.    Amended by Chapter 183, 2009 General Session
UT Code § 59-1-306 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 3 - Miscellaneous Provisions|Section 306 - Definition -- State Tax Commission Administrative Charge Account -- Amount of administrative charge -- Deposit of revenues into the restricted account -- Interest deposited into General Fund -- Expenditure of money deposited into the restricted account.

 Effective 1/1/2021  59-1-306. Definition -- State Tax Commission Administrative Charge Account -- Amount of administrative charge -- Deposit of revenues into the restricted account -- Interest deposited into General Fund -- Expenditure of money deposited into the restricted account.    (1) As used in this section, "qualifying tax, fee, or charge" means a tax, fee, or charge the commission administers under:   (a)Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;     (b)Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;     (c) Section 19-6-714;     (d) Section 19-6-805;     (e)Chapter 12, Sales and Use Tax Act, other than a tax under Chapter 12, Part 1, Tax Collection, or Chapter 12, Part 18, Additional State Sales and Use Tax Act;     (f) Section 59-27-105;     (g) Section 63H-1-205; or     (h)Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges.       (2) There is created a restricted account within the General Fund known as the "State Tax Commission Administrative Charge Account."     (3) Subject to the other provisions of this section, the restricted account shall consist of administrative charges the commission retains and deposits in accordance with this section.     (4) For purposes of this section, the administrative charge is a percentage of revenues the commission collects from each qualifying tax, fee, or charge of not to exceed the lesser of:   (a) 1.5%; or     (b) an equal percentage of revenues the commission collects from each qualifying tax, fee, or charge sufficient to cover the cost to the commission of administering the qualifying taxes, fees, or charges.       (5) The commission shall deposit an administrative charge into the restricted account.     (6) Interest earned on the restricted account shall be deposited into the General Fund.     (7) The commission shall expend money appropriated by the Legislature to the commission from the restricted account to administer qualifying taxes, fees, or charges.    Amended by Chapter 294, 2020 General Session
UT Code § 59-1-403.1 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 4 - Penalties, Interest, and Confidentiality of Information|Section 403.1 - Disclosure of return information.

 Effective 7/1/2021  59-1-403.1. Disclosure of return information.    (1) As used in this section:   (a) "Office" means:   (i) the Office of the Legislative Fiscal Analyst, established in Section 36-12-13;     (ii) the Office of Legislative Research and General Counsel, established in Section 36-12-12; or     (iii) the Governor's Office of Planning and Budget, created in Section 63J-4-201.       (b)   (i) "Return information" means information gained by the commission that is required to be attached to or included in a return filed with the commission.     (ii) "Return information" does not include information that the commission is prohibited from disclosing by federal law, federal regulation, or federal publication.         (2)   (a) Notwithstanding Subsection 59-1-403(2), the commission, at the request of an office, shall provide to the office all return information with the items described in Subsection (2)(b) removed.     (b) For purposes of a request for return information made under Subsection (2)(a), the commission shall redact or remove any name, address, social security number, or taxpayer identification number.       (3)   (a) An office may disclose return information received from the commission in accordance with this section only:   (i)   (A) as a fiscal estimate, fiscal note information, or statistical information; and     (B) in a manner that reasonably protects the identification of a particular taxpayer; or       (ii) to another office.       (b) A person may not request return information, other than the return information that the office discloses in accordance with Subsection (3)(a), from an office under Title 63G, Chapter 2, Government Records Access and Management Act, or this section, if that office received the return information from the commission in accordance with this section.     (c) An office may not disclose to a person that requests return information any return information other than the return information that the office discloses in accordance with Subsection (3)(a).       (4) Any individual who violates Subsection (3)(a):   (a) is guilty of a class A misdemeanor; and     (b) shall be:   (i) dismissed from office; and     (ii) disqualified from holding public office in this state for a period of five years after dismissal.         (5)   (a) An office and the commission may enter into an agreement specifying the procedures for accessing, storing, and destroying return information requested in accordance with this section.     (b) An office's access to return information is governed by this section, and except as provided in Subsection (5)(a), may not be limited by any agreement.      Amended by Chapter 367, 2021 General SessionAmended by Chapter 382, 2021 General Session
UT Code § 59-1-405 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 4 - Penalties, Interest, and Confidentiality of Information|Section 405 - Commission consideration of confidential tax matters.

 Affected by 63I-1-259 on 5/9/2024  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:   (i) federal law;     (ii) Section 59-1-403; or     (iii) Section 59-1-404;       (e) a voluntary disclosure agreement;     (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.        Amended by Chapter 201, 2017 General Session
UT Code § 59-1-501 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 5 - Petitions for Redetermination of Deficiencies|Section 501 - Procedure for obtaining redetermination of a deficiency -- Claim for refund.

59-1-501. Procedure for obtaining redetermination of a deficiency -- Claim for refund.    (1) As used in this section:   (a) "Legal holiday" is as defined in Section 59-10-518.     (b) "Tax, fee, or charge" is as defined in Section 59-1-1402.       (2) A person may file a request for agency action, petitioning the commission for redetermination of a deficiency.     (3) Subject to Subsections (4) through (6), a person shall file the request for agency action described in Subsection (2):   (a) within a 30-day period after the date the commission mails a notice of deficiency to the person in accordance with Section 59-1-1405; or     (b) within a 90-day period after the date the commission mails a notice of deficiency to the person in accordance with Section 59-1-1405 if the notice of deficiency is addressed to a person outside the United States or the District of Columbia.       (4) If the last day of a time period described in Subsection (3) is a Saturday, Sunday, or legal holiday, the last day for a person to file a request for agency action is the next day that is not a Saturday, Sunday, or legal holiday.     (5) A person that mails a request for agency action shall mail the request for agency action in accordance with Section 59-1-1404.     (6) For purposes of Subsection (3), a person is considered to have filed a request for agency action:   (a) if the person mails the request for agency action, on the date the person is considered to have mailed the request for agency action in accordance with Section 59-1-1404; or     (b) if the person delivers the request for agency action to the commission by a method other than mail, on the date the commission receives the request for agency action.       (7) A person who has not previously filed a timely request for agency action in accordance with Subsection (3) may object to a final assessment issued by the commission by:   (a) paying the tax, fee, or charge; and     (b) filing a claim for a refund as provided in Section 59-1-1410.      Amended by Chapter 212, 2009 General Session
UT Code § 59-1-502.5 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 5 - Petitions for Redetermination of Deficiencies|Section 502.5 - Initial hearing -- Formal hearing to exhaust administrative remedies.

 Effective 5/14/2019  59-1-502.5. Initial hearing -- Formal hearing to exhaust administrative remedies.    (1) At least 30 days before any formal hearing is held in response to a party's request for agency action, one or more tax commissioners or an administrative law judge designated by the commission shall hold an initial hearing at which proffers of evidence, including testimony, documents, and other exhibits may be made and oral or written argument on legal issues may be received.     (2) Any party participating in an initial hearing shall have the right to informal discovery under any rules established by the commission.     (3) A party may appear at the initial hearing in person or through an agent, an employee, or another representative, but any person appearing on behalf of another party or entity shall have full settlement authority on behalf of the party the person is representing.     (4) A record may not be kept of the initial hearing and all initial hearing proceedings are privileged and do not constitute admissions against interest of any party participating in the hearing.     (5) At the initial hearing, or as soon thereafter as reasonably practicable, the commission may take any action the commission deems appropriate to settle, compromise, or reduce the deficiency, or adjust the assessed valuation of any property.     (6) Nothing in this section may limit a party's right to a formal hearing under Title 63G, Chapter 4, Administrative Procedures Act.     (7) A party has not exhausted the party's administrative remedies in accordance with Section 63G-4-401 unless:   (a) the party requests a formal hearing within the time period provided by law; and     (b) the commission has issued a final unappealable administrative order.      Amended by Chapter 351, 2019 General Session
UT Code § 59-1-503 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 5 - Petitions for Redetermination of Deficiencies|Section 503 - Assessment and payment of deficiency.

59-1-503. Assessment and payment of deficiency.    (1) Following a redetermination of a deficiency by the commission, the entire amount redetermined as the deficiency by the decision of the commission, which has become final, shall be assessed and shall be paid within 30 days from the date the notice and demand is sent from the commission.     (2) If the taxpayer does not file a petition with the commission within the time prescribed for filing the petition, the deficiency, notice of which has been sent to the taxpayer, shall be assessed, and shall be paid within 30 days from the date the notice and demand is sent from the commission.    Amended by Chapter 9, 2001 General Session
UT Code § 59-1-504 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 5 - Petitions for Redetermination of Deficiencies|Section 504 - Time determination final.

59-1-504. Time determination final.  The action of the commission on the taxpayer's petition for redetermination of deficiency shall be final 30 days after the date the commission's notice of agency action is sent. All tax, interest, and penalties are due 30 days from the date the commission's decision or order is sent, unless the taxpayer seeks judicial review.  Amended by Chapter 86, 2000 General Session
UT Code § 59-1-601 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 6 - Judicial Review|Section 601 - District court jurisdiction.

59-1-601. District court jurisdiction.    (1) In addition to the jurisdiction granted in Section 63G-4-402, beginning July 1, 1994, the district court shall have jurisdiction to review by trial de novo all decisions issued by the commission after that date resulting from formal adjudicative proceedings.     (2) As used in this section, "trial de novo" means an original, independent proceeding, and does not mean a trial de novo on the record.     (3)   (a) In any appeal to the district court pursuant to this section taken after January 1, 1997, the commission shall certify a record of its proceedings to the district court.     (b) This Subsection (3) supercedes Section 63G-4-403 pertaining to judicial review of formal adjudicative proceedings.      Amended by Chapter 382, 2008 General Session