Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-1-201
Composition of commission -- Terms -- Removal from office -- Appointment
# (1)
The commission shall be composed of four members appointed by the governor with the advice and consent of the Senate in accordance with Title 63G, Chapter 24, Part 2, Vacancies.
# (2)
Subject to Subsection (3), the term of office of each commissioner shall be for four years and expire on June 30 of the year the term ends.
# (3)
The governor shall stagger a term described in Subsection (2) so that the term of one commissioner expires each year.
# (4)
A commissioner shall hold office until a successor is appointed and qualified.
# (5)
# (a)
The governor may remove a commissioner from office for neglect of duty, inefficiency, or malfeasance, after notice and a hearing.
# (b)
If the governor removes a commissioner from office and appoints another person to replace the commissioner, the person the governor appoints to replace the commissioner:
(i) shall serve for the remainder of the unexpired term; and
(ii) may be reappointed as the governor determines.
# (6)
The individual the governor appoints or reappoints under Subsection (5) shall be made with the advice and consent of the Senate in accordance with Title 63G, Chapter 24, Part 2, Vacancies.
# (7)
# (a)
Before appointing a commissioner, the governor shall request a list of names of potential appointees from:
(i) the Utah State Bar;
(ii) one or more organizations that represent certified public accountants who are licensed to practice in the state;
(iii) one or more organizations that represent persons who assess or appraise property in the state; and
(iv) one or more national organizations that:
(A) offer a professional certification in the areas of property tax, sales and use tax, and state income tax;
(B) require experience, education, and testing to obtain the certification; and
(C) require additional education to maintain the certification.
# (b)
In appointing a commissioner, the governor shall consider:
(i) to the extent names of potential appointees are submitted, the names of potential appointees submitted in accordance with Subsection (7)(a); and
(ii) any other potential appointee of the governor's own choosing.
Source: view the official text
In this chapter (40 sections)
- 59-1-101 · Definitions
- 59-1-201 · Composition of commission -- Terms -- Removal from office --…
- 59-1-202 · Qualifications of members of commission
- 59-1-203 · Conflicts of interest -- Salaries -- Ethics
- 59-1-204 · Oath of office
- 59-1-205 · Chairman -- Quorum -- Voting -- Sessions
- 59-1-206 · Appointment of staff -- Executive director -- Compensation…
- 59-1-206.1 · Definitions -- Background checks for employees
- 59-1-207 · Administration plan -- Executive director's functions
- 59-1-208 · Offices
- 59-1-209 · Official seal -- Authenticated copies of records as evidence
- 59-1-210 · General powers and duties
- 59-1-211 · Uniform system of accounts
- 59-1-213 · Annual report on Internal Revenue Code changes
- 59-1-213.1 · Public meeting on revision of commission publication
- 59-1-301 · Payment under protest -- Action to recover
- 59-1-302 · Penalty for nonpayment of certain taxes -- Jeopardy…
- 59-1-303 · Authorization for commission to apply overpayment of any tax…
- 59-1-304 · Definition -- Limitations on maintaining a class action that…
- 59-1-305 · Convenience fee to cover the costs of electronic payments
- 59-1-306 · Definition -- State Tax Commission Administrative Charge…
- 59-1-401 · Definitions -- Offenses and penalties -- Rulemaking…
- 59-1-402 · Definitions -- Interest
- 59-1-403 · Confidentiality -- Exceptions -- Penalty -- Application to…
- 59-1-403.1 · Disclosure of return information
- 59-1-404 · Definitions -- Confidentiality of commercial information…
- 59-1-405 · Commission consideration of confidential tax matters
- 59-1-501 · Procedure for obtaining redetermination of a deficiency --…
- 59-1-502.5 · Initial hearing -- Formal hearing to exhaust…
- 59-1-503 · Assessment and payment of deficiency
- 59-1-504 · Time determination final
- 59-1-601 · District court jurisdiction
- 59-1-602 · Right to appeal -- Venue -- County as party in interest
- 59-1-604 · Burden of proof -- Decision of court
- 59-1-607 · Decision of district court as final determination
- 59-1-608 · Appeal
- 59-1-610 · Standard of review of appellate court
- 59-1-611 · Requirement to post security -- Waiver -- Payment of tax,…
- 59-1-612 · Formal hearing to exhaust administrative remedies
- 59-1-613 · Judicial review -- Mandatory stay of certain commission cases