Commission consideration of confidential tax matters

# (1)

As used in this section, "confidential tax matter" means:

# (a)

an offer in compromise;

# (b)

a private letter ruling;

# (c)

an appeal before the members of the commission;

# (d)

a tax matter if the disclosure of the tax matter is prohibited under:

(i) federal law;

(ii)
Section 59-1-403; or

(iii)
Section 59-1-404;

# (e)

a voluntary disclosure agreement;

# (f)

a waiver request; or

# (g)

provision of guidance by the commission to an employee of the commission on the interpretation and application of a law administered by the commission.

# (2)

# (a)

Notwithstanding Title 52, Chapter 4, Open and Public Meetings Act, the commission may hold a meeting that is not open to the public to conduct a hearing on, discuss, or take action on a confidential tax matter in accordance with the rules established as provided under this section.

# (b)

When the commission holds a meeting described in Subsection (2)(a) on a confidential tax matter described in Subsection (1)(g), the meeting:

(i) shall include:

(A) the commission's executive director; or

(B) the executive director's designee;

(ii) may include any other commission employee as determined by the commission; and

(iii) may not include guidance that constitutes an ex parte communication on a taxpayer specific matter.

# (3)

In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules:

# (a)

to establish procedures for holding a meeting that is not open to the public to conduct a hearing on, discuss, or take action on a confidential tax matter; and

# (b)

except as provided in Subsection (4), to establish procedures and requirements for keeping confidential minutes and a confidential recording of a meeting that is not open to the public.

# (4)

For purposes of Subsection (3)(b), the commission is not required to make rules to establish procedures and requirements for keeping confidential minutes and a confidential recording of:

# (a)

an initial hearing to the extent provided in Section 59-1-502.5; or

# (b)

private analysis, contemplation, and discussion by members of the commission:

(i) in performing the judicial aspects of their duties; and

(ii) consistent with state case law.