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