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Tax Commission repeals rule requiring leased/rented heavy-equipment reports
Summary
The Commission adopted a repeal of R884-24P-28 after staff review concluded Utah Code Ann. §59-2-306 does not provide sufficient statutory authority for the report on leased or rented heavy equipment.
Commissioner Rebecca L. Rockwell presented the rulemaking file on R884-24P-28, which would repeal the reporting requirement for leased or rented personal property (heavy equipment). She told the Commission that internal research and consultation with the Property and Miscellaneous Tax functional area found insufficient support in Utah Code Ann. §59-2-306 to require the submission of the report; Rockwell moved to adopt the proposed amendment to repeal the rule.
The motion to repeal R884-24P-28 was put to a roll call vote and passed unanimously, as recorded in the meeting minutes. The rule had been published in the Utah State Bulletin on Sept. 15, 2024, and the public-comment period closed Oct. 15, 2024 with no comments received.
