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Commission adopts administrative rule changes including aircraft registration repeal and dealer permit adjustments

Utah State Tax Commission · September 11, 2025
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Summary

The Commission adopted three administrative rule amendments: repeal of aircraft registration rule (transferring authority to the Department of Transportation), changes to dealer temporary permit rules including increasing dealer extension allowances to 6% and lengthening stub-filing deadlines to 45 days, and a rule allowing up to a 60-day extension for certain late-filed appeals under the Urban Farming Assessment Act.

Commissioners adopted three administrative rule changes by unanimous roll call votes. The Commission repealed R873-22M-20 on aircraft registration (moving registration responsibility to the Utah Department of Transportation); adopted amendments to R877-23V-5 that increase dealer extension allowances from 2% to 6% and extend the time to file the temporary permit stub from 10 days to 45 days; and adopted R884-24P-66 to establish circumstances under which a late-filed appeal under the Urban Farming Assessment Act may be allowed an additional extension of up to 60 days.

Commissioner Rebecca L. Rockwell moved to adopt the amendments after noting they had been published previously and the public comment periods had closed without comment. Each motion was approved unanimously by roll call vote.