Definition -- Limitations on maintaining a class action that relates to a tax or fee -- Requirements for a person to be included as a member of a class in a class action -- Rulemaking authority -- Limitations on recovery by members of a class -- Severability

# (1)

As used in this section, "tax or fee" means a tax or fee administered by the commission.

# (2)

A class action that relates to a tax or fee may not be maintained in any court if a claim sought by a representative party seeking to maintain the class action arises as a result of:

# (a)

a person collecting a tax or fee from the representative party if the representative party is not required by law to pay the tax or fee; or

# (b)

any of the following that requires a change in the manner in which a tax or fee is required to be collected or paid:

(i) an administrative rule made by the commission;

(ii) a private letter ruling issued by the commission; or

(iii) a decision issued by:

(A) the commission; or

(B) a court of competent jurisdiction.

# (3)

# (a)

A person may be included as a member of a class in a class action relating to a tax or fee only if the person:

(i) exhausts all administrative remedies with the commission; and

(ii) requests in writing to be included as a member of the class.

# (b)

(i)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules to simplify and expedite the administrative remedies a person shall exhaust as required by Subsection (3)(a).

(ii)
The rules required by Subsection (3)(b)(i) may include rules providing for:

(A) expedited filing procedures and forms;

(B) consolidation of hearings procedures as may be reasonably needed to accommodate potential inclusion of similarly situated persons; and

(C) the designation of test or sample cases to avoid multiple hearings.

# (4)

Subject to Subsection (5), in a class action brought under this section against the state or its political subdivisions in which members of the class are awarded a refund or credit of a tax or fee by a court of competent jurisdiction, the total amount that may be recovered by members of the class may not exceed the difference between:

# (a)

the sum of:

(i) the amount of the refund or credit awarded to members of the class; and

(ii) interest as provided in Section 59-1-402; and

# (b)

if awarded in accordance with Subsection (5), the sum of:

(i) reasonable costs; and

(ii) reasonable attorney fees.

# (5)

# (a)

For purposes of Subsection (4), at the discretion of the court, the court may award:

(i) reasonable costs as determined by the court; and

(ii) reasonable attorney fees determined under Subsection (5)(b).

# (b)

Reasonable attorney fees awarded in a class action may not exceed a reasonable hourly rate for work actually performed:

(i) as determined by the court; and

(ii) taking into account all facts and circumstances that the court considers reasonable.

# (6)

If any provision of this section, or the application of any provision of this section to any person or circumstance is held unconstitutional or invalid by a court of competent jurisdiction, the remainder of the section shall be given effect without the invalid provision or application.