Utah State Tax Commission

Purpose: "The four-member Utah State Tax Commission administers the tax laws of the state and collects tax revenue for the state of Utah and its local governments. It collects and distributes revenue from some 40 taxes, surcharges and fees; registers automobiles; and regulates the automobile industry.?"Under the Utah Constitution, the governor appoints two commissioners from each political party to serve four-year terms. The commissioners administer and supervise the state's tax laws, set policy, promulgate rules, and sit as the State Board of Equalization. Their Economic and Statistical Unit forecasts state revenues and provides economic and statistical analysis from Tax Commission data. The Appeals Section coordinates all appeals brought before the Commission and most are heard by administrative law judges. "The Tax Commission hires an executive director to administer the day-to-day functions of the agency's eight divisions." (From "Capitol Connections" newsletter, vol. 2, issue 4, August 1994, page 4.)?See also "State and Local Government in Utah," 1992 ed., pp. 108-109.

The Tax Commission is under the general supervision of an executive director who is appointed by the commission after consultation with the governor and confirmation by the legislature.

The Tax Commission comprises a number of operating divisions related to major taxes or activities, such as collections, auditing, data processing, etc. In addition to these operating divisions under the appointed executive director, several other divisions (economic and statistical, community relations, internal auditing, and appeals) report directly to the commission.