(1) As used in this section, "confidential tax matter" means:

1. (a) an offer in compromise;
2. (b) a private letter ruling;
3. (c) an appeal before the members of the commission;

4. (d) a tax matter if the disclosure of the tax matter is prohibited under:

   1. (i) federal law;
   2. (ii) Section 59-1-403; or
   3. (iii) Section 59-1-404;
5. (e) a voluntary disclosure agreement; or
6. (f) a waiver request.

(3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules:

1. (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
2. (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:

1. (a) an initial hearing to the extent provided in Section 59-1-502.5; or

2. (b) private analysis, contemplation, and discussion by members of the commission:

   1. (i) in performing the judicial aspects of their duties; and
   2. (ii) consistent with state case law.