Utah Statutes
§ 59-1-213.1 — Public meeting on revision of commission publication.
Utah § 59-1-213.1
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-1General Taxation Policies
Part 59-1-2State Tax Commission
This text of Utah § 59-1-213.1 (Public meeting on revision of commission publication.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Utah Code Ann. § 59-1-213.1 (2026).
Text
(1)As used in this section, "nonsubstantive change" means a change that does not alter the meaning of a publication.
(2)Except as provided in Subsection (3), if the commission revises an official numbered commission publication providing instruction to taxpayers, the commission, in accordance with Title 52, Chapter 4, Open and Public Meetings Act, shall place the publication revision on a commission meeting agenda and allow public comment on the revision.
(3)The commission is not required to hold a public meeting on a nonsubstantive change to an official numbered commission publication.
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Legislative History
Enacted by Chapter 201, 2017 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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-1-213.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-1-213.1.