R861-1A-34. Private Letter Rulings Pursuant to Utah Code Ann. Section 59-1-210

(1) A private letter ruling is a written, informational statement of the commission's interpretation of statutes or administrative rules, or an informational statement concerning the application of statutes and rules to specific facts and circumstances. (a) A private letter ruling addresses questions that have not otherwise been addressed in statutes, rules, or decisions issued by the commission. (b) The commission may not knowingly issue a private letter ruling on a matter pending before the commission in an audit assessment, refund request, or other agency action, or regarding matters that are pending before the court on judicial review of a commission decision. Any private letter ruling inadvertently issued on a matter pending agency or judicial action shall be set aside until the conclusion of that action. (c) A request for a private letter ruling shall be addressed to the commission in writing. (2) The weight afforded a private letter ruling in a subsequent audit or administrative appeal depends upon the degree to which the underlying facts addressed in the ruling were adequate to allow thorough consideration of the issues and interests involved. (3) A person shall use the appeals process to address a justiciable controversy arising from the issuance of a private letter ruling. (4) If a person seeks to challenge a private letter ruling other than a private letter ruling described in Subsection (3), the person may submit a petition for a declaratory order to the commission, outside of the appeals process, as follows: (a) the person shall submit a petition within 30 days after the day on which the commission issued the private letter ruling; (b) the commission shall assign at least one commissioner to hear the petition; and (c) during the hearing on the petition, each applicable division shall appear as an interested party. (5) A private letter ruling does not constitute a final agency action.