Bill
Number: S.B. 1347
Ugenti-Rita
Floor Amendment
Reference
to: printed bill
Amendment
drafted by: Leg Council
FLOOR
AMENDMENT EXPLANATION
1. Allows
ADOR to issue draft rulings, procedures and other administrative announcements
that apply to tax laws and regulations, rather than that apply to and
substantively interpret tax laws and regulations, and that do not change the
substance and meaning of a statute or rule.
2. Includes
notices in the decisions that ADOR may issue that apply to tax laws and
regulations and applies all requirements for draft rulings, procedures and
administrative announcements to notices.
3. Requires
a court, in any action for judicial review of an ADOR action that is authorized
by law, to decide all questions of law without deference to any determination
that is made by ADOR.
4. States
that ADOR actions relating to issuing draft rulings, procedures, notices or
other administrative announcements are appealable actions.
5. Makes
technical changes.
Page
1, line 4, after "procedures"
insert ", notices"
Line
7, after "procedures" insert ", notices"
Line
8, strike "and substantively interpret"
Line
9, after "facts" insert ",
and otherwise do not change the substance and meaning of a statute or rule"
Lines
12, 13, 14, 16 and 17, after "procedure" insert
", notice"
Line
21, after "procedures" insert ", notices"
Line
25, after "procedure" insert ", notice"
Line
26, strike "and interprets"
Lines
27, 29, 32, 35, 37, 39 and 42, after "procedure"
insert ", notice"
Page
2, lines 1, 4 and 6 after "procedure" insert
", notice"
Line
13, strike "chapter" insert "chapters"; after "6"
insert "and 6.1"
Between
lines 17 and 18, insert:
"G. The court shall decide all questions of law without
deference to any determination that is made by the department pursuant to
section 12‑910, subsection E. Notwithstanding section 41‑1092,
agency actions taken PURSUANT to this section are an appealable agency action
under title 41, chapter 6, article 10."
Amend title to conform