Rule R861-1A – Administrative Procedures
PDF R861-1A-1. Administrative Procedures Pursuant to Utah Code Ann. Section 59-1-210 (Repealed 8/18/08)
PDF R861-1A-2. Rulemaking Power Pursuant to Utah Code Ann. Section 59-1-210 and 63-46a-4
PDF R861-1A-3. Division and Prehearing Conferences Pursuant to Utah Code Ann. Section 59-1-210 and 63-46b-1
PDF R861-1A-9. Tax Commission as Board of Equalization Pursuant to Utah Code Ann. Sections 59-2- 212, 59-2-1004, and 59-2-1006
PDF R861-1A-10. Miscellaneous Provisions Pursuant to Utah Code Ann. Section 59-1-210
PDF R861-1A-11. Appeal of Corrective Action Order Pursuant to Utah Code Ann. Section 59-2- 704
PDF R861-1A-12. Policies and Procedures Regarding Public Disclosure Pursuant to Utah Code Ann. Section 59-1-210
PDF R861-1A-13. Requests for Accommodation and Grievance Procedures Pursuant to Utah Code Ann. Section 63-46a-3(2), 28 CFR 35.107 1992 edition, and 42 USC 12201
PDF R861-1A-15. Requirement of Social Security and Federal Identification Numbers Pursuant to Utah Code Ann. Section 59-1-210
PDF R861-1A-16. Utah State Tax Commission Management Plan Pursuant to Utah Code Ann. Section 59- 1-207
PDF R861-1A-18. Allocations of Remittances Pursuant to Utah Code Ann. Sections 59-1-210 and 59-1- 705
PDF R861-1A-19. Definition of Bond Pursuant to Utah Code Ann. Section 59-1-505 (Repealed 2/29/07)
PDF R861-1A-20. Time of Appeal Pursuant to Utah Code Ann. Sections 59-1-301, 59-1-401, 59-1-501, 59-2-1007, 59-7-517, 59-10-533, 59-12-114, 59-13-210, and 63-46b-3
PDF R861-1A-21. Rulings by the Commission Pursuant to Utah Code Ann. Section 59-1-205 (Repealed 9/25/03)
PDF R861-1A-22. Petitions for Commencement of Adjudicative Proceedings Pursuant to Utah Code Ann. Sections 59-1-501, and 63-46b-3
PDF R861-1A-23. Designation of Adjudicative Proceedings Pursuant to Utah Code Ann. Section 63- 46b-4
PDF R861-1A-24. Formal Adjudicative Proceedings Pursuant to Utah Code Ann. Sections 59-1- 502.5, 63G-4-206, and 63G-4-208
PDF R861-1A-26. Procedures for Formal Adjudicative Proceedings Pursuant to Utah Code Ann. Sections 59-1-501 and 63-46b-6 through 63-46b-11
PDF R861-1A-27. Discovery Pursuant to Utah Code Ann. Section 63-46b-7
PDF R861-1A-28. Evidence in Adjudicative Proceedings Pursuant to Utah Code Ann. Sections 59-1- 210, 76-8-502, 76-8-503, 63-46b-8
PDF R861-1A-29. Agency Review and Reconsideration Pursuant to Utah Code Ann. Section 63-46b- 13
PDF R861-1A-30. Ex Parte Communications Pursuant to Utah Code Ann. Sections 63-46b-5 and 63-46b- 8
PDF R861-1A-31. Declaratory Orders Pursuant to Utah Code Ann. Section 63-46b-21
PDF R861-1A-32. Mediation Process Pursuant to Utah Code Section 63- 46b-1
PDF R861-1A-33. Settlement Agreements Pursuant to Utah Code Sections 59-1-210 and 59-1- 502.5
PDF R861-1A-34. Advisory Opinions Pursuant to Utah Code Ann. Section 59-1-210
PDF R861-1A-35. Manner of Retaining Records Pursuant to Utah Code Ann. Sections 59-1-210, 59-5- 104, 59-5-204, 59-6-104, 59-7-506, 59-8-105, 59-8a-105, 59-10-501, 59-12-111, 59-13-211, 59-13-312, 59-13-403, 59-14-303, and 59-15-105
PDF R861-1A-36. Signatures Defined Pursuant to Utah Code Ann. Sections 41-1a-209, 59-10-512, 59- 12-107, 59-13-206, and 59-13-307
PDF R861-1A-37. Provisions Relating to Disclosure of Commercial Information Pursuant to Utah Code Ann. Section 59-1-404.
PDF R861-1A-38. Class Actions Pursuant to Utah Code Ann. Section 59-1-304.
PDF R861-1A-39. Penalty for Failure to File a Return Pursuant to Utah Code Ann. Sections 10-1-405, 59-1-401, 59-12-118, and 69-2-5.
PDF R861-1A-40. Waiver of Requirement to Post Security Prior to Judicial Review Pursuant to Utah Code Ann. Section 59-1-611.
PDF R861-1A-41. Date of Assessment Pursuant to Utah Code Ann. Sections 59-1-302.1 and 59-1-706.
PDF R861-1A-42. Waiver of Penalty and Interest for Reasonable Cause Pursuant to Utah Code Ann. Section 59-1-401.
PDF R861-1A-43. Electronic Meetings Pursuant to Utah Code Ann. Section 52-4-207.
PDF R861-1A-44. Definition of Delivery Service Pursuant to Utah Code Ann. Section 59-1-1404.
PDF R861-1A-45. Procedures for Commission Meetings Not Open to the Public Pursuant to Utah Code Ann. Section 59-1-405.
PDF R861-1A-46. Procedures for Purchaser Refund Requests Pursuant to Utah Code Ann. Sections 59-1-1410 and 59-12-110.
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