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Utah Administrative Code

Rule 1A

Utah Admin. Code R861-1A

Administrative Procedures

Effective Nov 13, 2025Tax Commission

3Division Conferences Pursuant to Utah Code Ann. Sections 59-1-210 and 63G-4-102 9State Board of Equalization Procedures Pursuant to Utah Code Ann. Sections 59-2-1008, 59-2-1004, and 59-2-1006 10Miscellaneous Provisions Pursuant to Utah Code Ann. Section 59-1-210 11Appeal of Corrective Action Order Pursuant to Utah Code Ann. Section 59-2-704 12Policies and Procedures Regarding Public Disclosure Pursuant to Utah Code Ann. Sections 41-3-209, 59-1-210, 59-1-403, and 59-1-405 13Requests for Accommodation and Grievance Procedures Pursuant to Utah Code Ann. Section 63G-3-201, 28 CFR 35.107 1992 edition, and 42 USC 12201 15Requirement of Social Security and Federal Identification Numbers Pursuant to Utah Code Ann. Section 59-1-210 16Utah State Tax Commission Management Plan Pursuant to Utah Code Ann. Section 59-1-207 18Allocations of Remittances Pursuant to Utah Code Ann. Sections 59-1-210 and 59-1-705 20Time of Appeal Pursuant to Utah Code Ann. Sections 63G-4-201 and 68-3-8.5 22Petitions for Commencement of Adjudicative Proceedings Pursuant to Utah Code Ann. Sections 59-1-501, and 63G-4-201 23Designation of Adjudicative Proceedings Pursuant to Utah Code Ann. Section 63G-4-202 24Formal Adjudicative Proceedings Pursuant to Utah Code Ann. Sections 59-1-502.5, 63G-4-206, and 63G-4-208 26Procedures for Formal Adjudicative Proceedings Pursuant to Utah Code Ann. Sections 59-1-501 and 63G-4-204 through 63G-4-209 27Discovery Pursuant to Utah Code Ann. Section 63G-4-205 28Evidence in Adjudicative Proceedings Pursuant to Utah Code Ann. Sections 59-1-210, 63G-4-206, 76-8-502, and 76-8-503 29Decisions, Orders, and Reconsideration Pursuant to Utah Code Ann. Sections 59-1-205 and 63G-4-302 30Ex Parte Communications Pursuant to Utah Code Ann. Sections 63G-4-203 and 63G-4-206 31Declaratory Orders Pursuant to Utah Code Ann. Section 63G-4-503 32Mediation Process Pursuant to Utah Code Section 63G-4-102 33Settlement Agreements Pursuant to Utah Code Sections 59-1-210 and 59-1- 502.5 34Private Letter Rulings Pursuant to Utah Code Ann. Section 59-1-210 35Manner 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 36Signatures Defined Pursuant to Utah Code Ann. Sections 41-1a-209, 59-7-505, 59-10-512, 59-12-107, 59-13-206, and 59-13-307 37Provisions Relating to Disclosure of Commercial Information Pursuant to Utah Code Ann. Section 59-1-404 38Class Actions Pursuant to Utah Code Ann. Section 59-1-304 39Penalty 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 40Waiver of Requirement to Post Security Prior to Judicial Review Pursuant to Utah Code Ann. Section 59-1-611 42Waiver of Penalty and Interest for Reasonable Cause Pursuant to Utah Code Ann. Section 59-1-401 43Electronic Meetings Pursuant to Utah Code Ann. Section 52-4-207 44Definition of Delivery Service Pursuant to Utah Code Ann. Section 59-1-1404 45Procedures for Commission Meetings Not Open to the Public Pursuant to Utah Code Ann. Section 59-1-405 46Procedures for Purchaser Refund Requests Pursuant to Utah Code Ann. Sections 59-1-1410 and 59-12-110