Utah Statutes
§ 59-1-202 — Qualifications of members of commission.
Utah·Title 59 Revenue and Taxation·Ch. 59-1 General Taxation Policies·Part 59-1-2 State Tax Commission
(1)Each member of the commission:
(1)(a) shall have significant tax experience that is relevant to holding office as a commissioner;
(1)(b) shall have knowledge of tax administration or tax compliance;
(1)(c) shall have executive and administrative experience; and
(1)(d) except for one member who has substantial knowledge and expertise in the theory and practice of ad valorem taxation as described in Subsection (2)(a), shall have substantial knowledge and experience in one or more of the following:
(1)(d)(i) the theory and practice of excise taxation;
(1)(d)(ii) the theory and practice of income taxation;
(1)(d)(iii) the theory and practice of sales and use taxation; and
(1)(d)(iv) the theory and practice of corporate taxation.
(2)(2)(a) At least one member of the commission shall have
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Legislative History
Amended by Chapter 370, 2014 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.