59-12-209 — Participation of counties, cities, and towns in administration and enforcement of local option sales and use tax.
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59-12-209. Participation of counties, cities, and towns in administration and
enforcement of local option sales and use tax.
(1) Notwithstanding the provisions of Title 63, Chapter 46b, Administrative Procedures Act, a county, city, or town shall not have the right to any of the following, except as specifically allowed by Subsection (2) and Section 59-12-210:
(a) to inspect, review, or have access to any taxpayer sales and use tax records; or
(b) to be informed of, participate in, intervene in, or appeal from any adjudicative proceeding commenced pursuant to Section 63-46b-3 to determine the liability of any taxpayer for sales and use tax imposed pursuant to Title 59, Chapter 12, Sales and Use Tax Act.
(2) Counties, cities, and towns shall have access to records and information on file with the commission, and shall have the right to notice of, and such rights to intervene in or to appeal from, a proposed final agency action of the commission as follows:
(a) If the commission, following a formal adjudicative proceeding commenced pursuant to Title 63, Chapter 46b, Administrative Procedures Act, proposes to take final agency action that would reduce the amount of sales and use tax liability alleged in the notice of deficiency, the commission shall provide notice of a proposed agency action to each qualified county, city, and town.
(b) For purposes of this section, a county, city, or town is a qualified county, city, or town if a proposed final agency action reduces the local option sales and use tax distributable to that county, city, or town by more than $10,000 below the amount of the tax that would have been distributable to that county, city, or town had a notice of deficiency, as described in Section 59-12-110, not been reduced.
(c) A qualified county, city, or town may designate a representative who shall have the right to review the record of the formal hearing and any other commission records relating to a proposed final agency action subject to the confidentiality provisions of Section 59-1-403.
(d) No later than ten days after receiving the notice of the commission's proposed final agency action, a qualified county, city, or town may file a notice of intervention with the commission.
(e) No later than 20 days after filing a notice of intervention, if a qualified county, city, or town objects to the proposed final agency action, that qualified county, city, or town may file a petition for reconsideration with the commission and shall serve copies of the petition on the taxpayer and the appropriate division in the commission.
(f) The taxpayer and appropriate division in the commission may each file a response to the petition for reconsideration within 20 days of receipt of the petition for reconsideration.
(g) After consideration of the petition for reconsideration and any response, and any additional proceeding the commission considers appropriate, the commission may affirm, modify, or amend its proposed final agency action. The taxpayer and any qualified county, city, or town that has filed a petition for reconsideration may appeal the final agency action.
(1) Notwithstanding the provisions of Title 63, Chapter 46b, Administrative Procedures Act, a county, city, or town shall not have the right to any of the following, except as specifically allowed by Subsection (2) and Section 59-12-210:
(a) to inspect, review, or have access to any taxpayer sales and use tax records; or
(b) to be informed of, participate in, intervene in, or appeal from any adjudicative proceeding commenced pursuant to Section 63-46b-3 to determine the liability of any taxpayer for sales and use tax imposed pursuant to Title 59, Chapter 12, Sales and Use Tax Act.
(2) Counties, cities, and towns shall have access to records and information on file with the commission, and shall have the right to notice of, and such rights to intervene in or to appeal from, a proposed final agency action of the commission as follows:
(a) If the commission, following a formal adjudicative proceeding commenced pursuant to Title 63, Chapter 46b, Administrative Procedures Act, proposes to take final agency action that would reduce the amount of sales and use tax liability alleged in the notice of deficiency, the commission shall provide notice of a proposed agency action to each qualified county, city, and town.
(b) For purposes of this section, a county, city, or town is a qualified county, city, or town if a proposed final agency action reduces the local option sales and use tax distributable to that county, city, or town by more than $10,000 below the amount of the tax that would have been distributable to that county, city, or town had a notice of deficiency, as described in Section 59-12-110, not been reduced.
(c) A qualified county, city, or town may designate a representative who shall have the right to review the record of the formal hearing and any other commission records relating to a proposed final agency action subject to the confidentiality provisions of Section 59-1-403.
(d) No later than ten days after receiving the notice of the commission's proposed final agency action, a qualified county, city, or town may file a notice of intervention with the commission.
(e) No later than 20 days after filing a notice of intervention, if a qualified county, city, or town objects to the proposed final agency action, that qualified county, city, or town may file a petition for reconsideration with the commission and shall serve copies of the petition on the taxpayer and the appropriate division in the commission.
(f) The taxpayer and appropriate division in the commission may each file a response to the petition for reconsideration within 20 days of receipt of the petition for reconsideration.
(g) After consideration of the petition for reconsideration and any response, and any additional proceeding the commission considers appropriate, the commission may affirm, modify, or amend its proposed final agency action. The taxpayer and any qualified county, city, or town that has filed a petition for reconsideration may appeal the final agency action.
Enacted by Chapter 259, 1994 General Session