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Show MONDAY, OCTOBER 14, 1974 Office of the Attorney General State of Utah i.n;i!. ULah citizen has Codo Annotated, Section right to inspect a a 711-26- pi.ovi.ilo.- -. Lhat -2, New Corporations , every public writimj of tliir. State "ex- cept as otherwise oxprossly provided by statute." This provides a general rifjht of inspection unless the Legislature specifically provides for nondisclosure, recognizing a rule of construction that specific takes precedent over the general. In addition to Utah Code Annotated, Section regarding "confidentiality of personal income tax returns," other State statutes pertaining to taxes provide substantially the same restrictions: (1) Also with regard to income taxes in Utah Code Annotated, Section (2) corporate fran- chise tax returns, Utah Code Annotated, Section (3) sales tax returns., Utah Code Annotated, Section (4) use tax returns, Utah Code Annotated, Section (5) personal property audits, Utah Code Annotated, Section Other State' confidentiality statutes provide that it is the statutory policy of the State of Utah to encourage confidence and preserve privilege communications and a public officer cannot be examined as to communications made to him in his official confidence, when' the public interest would suffer by the disclosure. (Utah Code Annotated, Section (5)) Also, the Public O59-14A- -96, 50-14-- . 72; 59-13-- 64; 59-15- -7; 59-16-- 22; 59-5-1- 78-24- fficers' Ethics' and Employees' 10. -8 Act. of provides that confi- Utah dential information, acquired by reason of an official position, shall not be disclosed for private gain or benefit. (Utah Code Annotated, Section 67-16- -4 (2)) Federal law also prohibits the unauthorized disclosure of information contained on income tax returns. 26 U.S.C.A., Section 7213 (a)(2), provides that any State officer, employee or agent of the State or political subdivision who divulges or makes known to any person in any manner whatever not provided by law any information acquired by him through the inspection of an income tax return or any other information shall be guilty of a misdemeanor and r.hall bo fined not more than $1,000, or imprisoned for not more than one year, or both, together with the cost of prosecution. Additional federal restrictions are found in 26 U. S.C.A., Section 6103 (b) . The Federal statute appears to be broader than the State statutes pertaining to any information contained on a Federal income tax return and would prohibit the disclosure of transcripts, exhibits, Findings of Fact and Conclusions of Law pertaining to the 'Federal income tax return. ' Taxpayers of the State of Utah have a statutory right Lo appeal the assessment and the collection of any taxes directly to the Utah State Tax Commission which proceeds formally or informally to consider the imposition of taxes on a uniform and equal basis. (Utah Code Annotated, Sections 59-5-- 59-14-- 31, 59-7-- 59-7-- 10, 12, 59-15-- 59-16-- 12, 59-13-- 46, instances,' thereafter to the the taxpayer has a right Utah Supremo Court. (Utah Code Annotated, Sections A taxpayer does not and waive his right to confidentiality by seeking a further resolution of his actual tax liability. If such were the case, the taxpayer would effectively be denied a remedy under the law. There is a strong, State policy in seeking adequate and accurate financial to information pertaining to the affairs of any taxpayer. In order actual filing of the facilitate the full disclosure as well as thewere enacted to guarantee return itself, the confidentiality statutes a and right against criminal proseall taxpayers a right of privacy cution pertaining to their personal affairs. The tax statutes impose taxes on income "from whatever source derived." Oftentimes, individuals to oimaifc in illegal activities generating income, which is subject In the in to rent of collecting revenues, Lax under Utah and Federal law. State confidentiality statutes have been enacted. It should be in noted at this point, however, that the Utah State Legislature, n 1973, elected to disclose certain limited income tax rnlorma-tiofrom a State return to thi Public Welfare Assistance Office. (See, Utah Code Annotated, Section 59-13-- 12, 59-14A- -76 59-15-- 14, 59-14-- 46, 40) manage, i. si acquire or otherwise deal in all business relating to the establishment of 1786 E. 10980 cent 7th W., W. Bountiful, UT 84010; 1107 N. facilities. - 644- RECJREQNIX, 1364 Gilmer Diane B. Davis, 1107 INC., 7th W.,W. Bountiful, UT 84010. To carry on and conduc N. Dr., SLC, Directors: 84105. JackC. Grover, 1364 Gilmer Dr., SLC, UT 84105; Lawrence R. Webber, 3901 S. 2475 W., Granger, UT 84119; UT for its UT 84117. contracting and subcontracting business for the installation, attach- SLC, ment and inn.lacement o:: i.i als of any sort " in the business of recreation in all its ramifications. whatever including but not limited to sheet metal. - - 645- THE CORNER STORE, ' Park City, UT 84060. 648- DUANE HALL Directors: Duaie Hall, 418 E. 1st Doilney, Apt. Bldg. 1, Park West Village, Snyderville, . 84060; S. Michael Doilney, 7 Payday Dr., ParkCity, UT 84060; Diane M. Doilney, Apt. 6 Bldg. .1, Park West Village, Snyderville, UT 84060; Toni L. Doilney, 7 Payday Dr., Park City, UT 84060. To UT I 84117. water and frac fluids to and from oil wells and 4505'S., SLC, Betty 3029 E. UT Medina, 636 S. 3rd E., SLC, UT 84111; Pamela R. Taggart, 12 Exchange Place, SLC, UT 84111; Beth Young, manufacture, refine sell, and distribute all types 959 E. 3rd UT of petroleum products of every kind. S.; E. 3220 647 -- UTE SHEET !IZr-AINC., 1107 LI. 7th VI., V;. 30H.lt Ul, S., business as if 2818 SLC,UT To do 84109. L, a restaurant, with related activities and services. Brand new symbol . . . It nd proceedings, be disclosed. rights of the taxpayers with a recognition to It isInterest of the government in receiving voluntary well as an the tax laws of the State of Utah compliance by taxpayers with that this conclusion is reached. Same great service! For years, Fred in extra service A. in Moreton insurance. & Company has specialized And people have remembered the extra "E" in Moreton as symbolic of the extra services they get. Things like Efficiency, for example -- no wasted time or motion getting the coverage you need. Or Economy -- getting the very most for your insurance dollar. Or Experience we've been in business since 1911. So the next time you're looking for business insurance-- or bonding -r- emember us. We've it stands for the same great But new symbol. Moreton General Agency Moreton Insurance : 645 East Smith Tvmph. SjI Lake City. Utah 84 W I I or personal got a brand service. Credit Plan HO .537-723- Respectfully submitted, VERNON 13. U0MN13Y Attorney General State of Utah SLC, 84102; Lynn Christensen, -10) should also be noted that 3riefs prepared by the for the taxpayer on cases before the Utah Supreme attorneys hard-bouand published, available to public scruCourt are that the Utah Supreme Court tiny, as well as all information would choose to disclose in its actual opinion. It is, therehearings before fore, my conclusion that all proceedings and tax liability the to Commission pertaining the Utah State Tax or other busiof any individual, association or corporation, ness entity, is, and shall remain, confidential. Only those individuals having a pecuniary interest in the outcome, to- Tax the par Lies and the gether with the attorneys representing Tax Utah Commission) may be Commission (and the staff of the proceeding, without the conpresent during an informal or formalFact and Conclusions of Law sent of the taxpayer. Findings, of without the writshall not be disclosed to the general public ten consent of the .taxpayer; nor shall the transcripts of the exhibits, and other information pertaining thereto ' , 649 - CAS A DE MEDINA, 12 Exchange Place, SLC.UT 84111. Directors: Ben purchase, . and all other trucking operations relating thereto." 84117; Dennis G. Gregson, 3029 E. 4505 S., SLC, UT 84117. To oil fields, any and Directors: J. Gregson, and hauling re-sa- le, Gordon S. Gregson, 3029 E. 4505 S., SLC, UT 84117; N. , transporting, distributing, holding for UT SLC, 1st general business of purchasing, storing INVEST- S., 84078; Vernal, Merlene II. Hall, 418 Vernal, UT Leland 84078; McNeill, 395 S. Vernal Ave., Vernal, UT 84078. To engage in the Utah. 4505 N. , UT E. operate retail businesses in the State of INC., 3029 E. TRUCKING, INC., 418 E. 1st N. , Vernal, UT 84078. Jamas A. MENT for others, a To engage Directors: account own as well as Charles Webber, 1041 PerryWill Ave., S., Sandy, 'UT 34070; Douglas D. Davis, medical and convales- 59-14A- -73, 44, sell, buy, In most 11) to an immediate appeal, 59-16-- PAGE THIRTEEN INTERMOUNTAIN COMMERCIAL RECORD MORETON INSURANCE FRED A. MORETON & COMPANY 4 |