(1) The governor shall designate one of the members of the commission as chairperson.

(2) (a) Three members of the commission constitute a quorum for the transaction of business. (b) A quorum of the commission must participate in any order that constitutes a final agency action on: (i) a formal adjudicative proceeding over which the commission has jurisdiction; (ii) an informal adjudicative proceeding over which the commission has jurisdiction; or (iii) an initial hearing conducted pursuant to Section 59-1-502.5. (c) If a commission vote results in a tie vote on any matter described in Subsection (2)(b), the position of the taxpayer is considered to have prevailed.

(a) Three members of the commission constitute a quorum for the transaction of business.

(b) A quorum of the commission must participate in any order that constitutes a final agency action on: (i) a formal adjudicative proceeding over which the commission has jurisdiction; (ii) an informal adjudicative proceeding over which the commission has jurisdiction; or (iii) an initial hearing conducted pursuant to Section 59-1-502.5.

(i) a formal adjudicative proceeding over which the commission has jurisdiction;

(ii) an informal adjudicative proceeding over which the commission has jurisdiction; or

(iii) an initial hearing conducted pursuant to Section 59-1-502.5.

(c) If a commission vote results in a tie vote on any matter described in Subsection (2)(b), the position of the taxpayer is considered to have prevailed.

(3) The commission shall be in session and open for the transaction of business during ordinary business hours each day.

(4) The commission may hold sessions or conduct investigations at any place in the state to facilitate the performance of its duties.