Utah Statutes
§ 59-1-205 — Chairman -- Quorum -- Voting -- Sessions.
Utah·Title 59 Revenue and Taxation·Ch. 59-1 General Taxation Policies·Part 59-1-2 State Tax Commission
(1)The governor shall designate one of the members of the commission as chairperson.
(2)(2)(a) Three members of the commission constitute a quorum for the transaction of business.
(2)(b) A quorum of the commission must participate in any order that constitutes a final agency action, as described in Section 63G-4-403, on:
(2)(b)(i) a formal adjudicative proceeding over which the commission has jurisdiction;
(2)(b)(ii) an informal adjudicative proceeding over which the commission has jurisdiction; or
(2)(b)(iii) an initial hearing conducted pursuant to Section 59-1-502.5.
(2)(c) If a commission vote results in a tie vote on any matter described in Subsection (2)(b), the position of the taxpayer is considered to have prevailed.
(3)The commission shall be in session and open for the transac
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Related
Exxonmobil Corp. v. Utah State Tax Commission
2003 UT 53 (Utah Supreme Court, 2003)
Legislative History
Amended by Chapter 190, 2025 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.