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Tax Commission tightens rules on private letter rulings and challenges
Summary
The commission adopted amendments to R861-1A-34 removing the right to resubmit the same private letter ruling request and clarifying that other challenges must go through a petition for a declaratory order within 30 days; the change was adopted unanimously.
The Utah State Tax Commission adopted amendments to R861-1A-34 clarifying the process for private letter rulings. Commissioner Rebecca L. Rockwell told the commission the amendment removes the ability of a party to resubmit the same private letter ruling request after a ruling and directs other challenges to be brought via a petition for declaratory order within 30 days; she moved to adopt the amendment and the commission approved it unanimously.
As explained in the minutes, the amended rule requires such a declaratory order petition to be heard by at least one commissioner, with any applicable division appearing as an interested party. The minutes record the motion to adopt the amendment and a unanimous roll call vote; the transcript does not list individual votes by commissioner.
