(1) As used in this section, "nonsubstantive change" means a change that does not alter the meaning of a publication.
(2) Except as provided in Subsection (3), if the commission revises an official numbered commission publication providing instruction to taxpayers, the commission, in accordance with Title 52, Chapter 4, Open and Public Meetings Act, shall place the publication revision on a commission meeting agenda and allow public comment on the revision.
(3) The commission is not required to hold a public meeting on a nonsubstantive change to an official numbered commission publication.