Utah ~ Multiple Taxes: Confidential Matters May Be Considered in Nonpublic Meetings

For taxes that it administers, the Utah State Tax Commission may hold meetings that are not open to the public to conduct a hearing on, discuss, or take action on confidential tax matters. For purposes of this provision, “confidential tax matter” means

— an offer in compromise;

— a private letter ruling;

— an appeal before the members of the commission;

— a tax matter if the disclosure of the it is prohibited by federal law or certain Utah tax law provisions;

— a voluntary disclosure agreement; or

— a waiver request.

S.B. 188, Laws 2011, effective May 10, 2011


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