7. Regulatory Impact Analysis Approval
The Commissioner of the Tax Commission, Rebecca L. Rockwell, has reviewed and approved this regulatory impact analysis.
8. Family Impact Information
A. The agency has considered this rule's impact on family health, stability, and formation:
9. Citation Information
Provide citations to the statutory authority for the rule. If there is also a federal requirement for the rule, provide a citation to that requirement:
11. Public Notice Information
The public may submit written or oral comments to the agency identified in box 1.
A. Comments will be accepted until:
12. Effective Date Information
This rule change MAY become effective on:
(NOTE: This is the date the agency anticipates making the filing effective. It is NOT the effective date)
13. Agency Authorization Information
Agency head or
designee and title:
Rebecca Rockwell, Commissioner
R861. Tax Commission, Administration.
R861-1A. Administrative Procedures.
R861-1A-32. Mediation Process Pursuant to Utah Code Section 63G-4-102.
(1) Except as otherwise precluded by law, a resolution to any matter of dispute may be pursued through mediation.
(a) The parties may agree to pursue mediation any time before the formal hearing on the record.
(b) The choice of mediator and the apportionment of costs shall be determined by agreement of the parties.
(c) If a party participates in mediation, the person attending the mediation shall: (i) have authority to settle the appeal; and (ii) participate in good faith. (2) If mediation produces a settlement agreement, the agreement shall be submitted to the presiding officer pursuant to Section R861-1A-33. (a) The settlement agreement shall be prepared by the parties or by the mediator, and promptly filed with the presiding officer.
(b) The settlement agreement shall be adopted by the commission if it is not contrary to law.
(c) If the mediation does not resolve [all of the issues]the dispute, the parties shall prepare a stipulation that identifies the issues resolved and the issues that remain in dispute. (d) If any issues remain unresolved, the appeal will be scheduled for a formal hearing pursuant to Section R861-1A-23. KEY: developmental disabilities, grievance procedures, taxation, disclosure requirements
Date of Last Change: 2026[November 13, 2025] Notice of Continuation: November 9, 2021
Authorizing, and Implemented or Interpreted Law: 10-1-405; 41-1a-209; 52-4-207; 59-1-205; 59-1-207; 59-1-210; 59-1-301; 59-1-302.1; 59-1-304; 59-1-401; 59-1-403; 59-1-404; 59-1-405; 59-1-501; 59-1-502.5; 59-1-602; 59-1-611; 59-1-705; 59-1-706; 59-1-1004; 59-1-1404; 59-7-505; 59-10-512; 59-10-532; 59-10-533; 59-10-535; 59-12-107; 59-12-114; 59-12-118; 59-13-206; 59-13-210; 59-13-307; 59-10-544; 59-14-404; 59-2-212; 59-2-701; 59-2-705; 59-2-1003; 59-2-1004; 59-2-1006; 59-2-1007; 59-2-704; 59-2-924; 59-7-517; 63G-3-301; 63G-4-102; 76-8-502; 76-8-503; 59-2-701; 63G-4-201; 63G-4-202; 63G-4-203; 63G-4-204; 63G-4-205 through 63G-4-209; 63G-4-302; 63G-4-401; 63G-4-503; 63G-3-201(2); 68-3-7; 68-3-8.5; 69-2-5; 42 USC 12201; 28 CFR 25.107 1992 Edition
