Utah Administrative Code Topic - Tax Commission
The Utah Administrative Code, under the general Topic - Tax Commission, comprises a significant portion of the state's regulatory framework, detailing how taxes are administered, collected, and enforced in Utah. The Utah State Tax Commission is the primary agency responsible for collecting revenue for the state and local governments, and for administering tax and assigned motor vehicle laws.
The rules are organized into various titles, each addressing a specific aspect of the Tax Commission's responsibilities:
I. General Administration and Procedures:
Title R861 - Administration (Rule R861-1A): This is a foundational title that sets forth the administrative procedures for the Utah State Tax Commission. Key areas include:
Formal Adjudicative Proceedings: Rules for conducting formal hearings when taxpayers appeal tax decisions made by Commission employees or county boards of equalization. This covers procedures for initiating appeals, discovery, evidence, ex parte communications, mediation, and settlement agreements.
General Powers and Duties: Outlines the overall authority of the Tax Commission in administering and supervising tax laws, adopting consistent rules, and acting as the Board of Equalization.
Confidentiality: Rules regarding the confidentiality of taxpayer information.
Agency Review and Reconsideration: Procedures for review and reconsideration of decisions.
II. Specific Tax Types and Auditing:
Title R865 - Auditing: This extensive title covers the rules related to the auditing and administration of various tax types. It includes, but is not limited to:
Sales and Use Tax (R865-19S, R865-21U): Regulations concerning the imposition, collection, and remittance of sales and use taxes, including rules for specific transactions, exemptions, and reporting.
Corporation Income Tax (R865-3C): Rules for corporate income tax, including allocation and apportionment of net income for businesses operating across multiple jurisdictions (Uniform Division of Income for Tax Purposes Act).
Individual Income Tax (R865-9I): Regulations pertaining to personal income tax.
Franchise Tax (R865-6F): Rules for the state's franchise tax on businesses.
Motor Fuel Tax (R865-13G) and Special Fuel Tax (R865-4D): Regulations for taxes on motor fuels.
Tobacco Tax (R865-20T): Rules for taxes on tobacco products.
Mineral Producers' Withholding Tax (R865-14W) and Oil and Gas Severance Tax (R865-15O): Regulations for taxes on natural resource extraction.
Local Sales and Use Tax (R865-12L): Rules for the administration of local option sales and use taxes.
III. Collections and Enforcement:
Title R867 - Collections (Rule R867-2B): This title focuses on the procedures and rules for the collection of delinquent taxes.
IV. Motor Vehicle Administration and Enforcement:
Title R873 - Motor Vehicle (Rule R873-22M): Rules related to motor vehicle registration, titling, and other related services often handled by the Tax Commission or its divisions.
Title R877 - Motor Vehicle Enforcement (Rule R877-23V): Regulations concerning the enforcement aspects of motor vehicle laws.
V. Property Tax Administration:
Title R884 - Property Tax (Rule R884-24P): This title covers regulations for the administration of property taxes, including valuation, assessment, exemptions, and the role of the Tax Commission as the state's Board of Equalization.
In essence, the Utah Administrative Code related to the Tax Commission provides the detailed legal framework for the state's entire taxation system, ensuring consistency, fairness, and accountability in tax assessment, collection, and dispute resolution. It's crucial for taxpayers, businesses, and local governments to understand these rules to comply with Utah's tax laws.
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