Effective 1/1/2021 59-1-1402. Definitions. As used in this part: (1) “Administrative cost” means a fee imposed to cover: (a) the cost of filing; (b) the cost of administering a garnishment; (c) the amount the commission pays to a depository institution in accordance with Part 17, Depository Institution Data Match System and Levy Act; or (d) […]
59-1-1402.1. Exceptions to applicability of this part. This part does not apply to: (1)Chapter 2, Property Tax Act; (2)Chapter 3, Tax Equivalent Property Act; or (3)Chapter 4, Privilege Tax. Enacted by Chapter 52, 2011 General Session
59-1-1403. Commission to collect a tax, fee, or charge — Receipt for tax, fee, or charge paid — Additional remedies — Collection agents and counsel — Action by attorney general or county attorney — Commission rulemaking authority. (1) Except as otherwise provided in this title, the commission shall collect a tax, fee, or charge. (2) […]
59-1-1404. Definition — Mailing procedures — Rulemaking authority — Commission mailing requirements. (1) As used in this section, “Section 7502, Internal Revenue Code” means: (a) Section 7502, Internal Revenue Code, in effect for the taxable year; or (b) a corresponding or comparable provision to Section 7502, Internal Revenue Code, as amended, redesignated, or reenacted. (2) […]
59-1-1405. Notice of deficiency — Notice of assessment — Amended return — Exception. (1) Except as provided in Subsection (3) or (5), the commission shall mail a notice of deficiency to a person in accordance with Section 59-1-1404 if the commission finds there is: (a) a deficiency in a tax, fee, or charge imposed; or […]
59-1-1406. Record retention — Commission estimates tax if person fails to file a return. (1) A person subject to a tax, fee, or charge shall: (a) keep in a form prescribed by the commission books and records that are necessary to determine the amount of a tax, fee, or charge the person owes; (b) keep […]
59-1-1407. Mathematical errors. (1) The commission shall correct a mathematical error. (2) The commission shall provide notice to a person if: (a) because of a mathematical error appearing on a return, an amount of tax, fee, or charge in excess of that shown upon the return is due; and (b) an assessment of the amount […]
59-1-1408. Assessments. (1) Except as provided in Subsections (2) through (4), an assessment is made on the date a liability is posted to the records of the commission. (2) Except as provided in Subsection (4), for purposes of a liability for which the commission mails a notice of deficiency to a person in accordance with […]
Effective 5/14/2019 59-1-1409. Definition — Recomputation of amounts due — Refunds allowed. (1) As used in this section, “overpayment” means the amount by which a tax, fee, or charge a person pays exceeds the amount of tax, fee, or charge the person owes. (2) If the commission determines that the correct amount of a tax, […]
Effective 5/13/2014 59-1-1410. Action for collection of tax, fee, or charge — Action for refund or credit of tax, fee, or charge — Denial of refund claim under appeal — Appeal of denied refund claim. (1) (a) Except as provided in Subsections (3) through (7) and Sections 59-5-114, 59-7-519, 59-10-536, and 59-11-113, the commission shall […]
59-1-1411. Notice and demand. (1) The commission shall as soon as practicable mail notice and demand to a person who owes a liability that has been assessed but remains unpaid. (2) (a) The notice and demand required by Subsection (1) shall: (i) except as provided in Subsection (2)(b), state the amount of the liability; (ii) […]
59-1-1412. Applicability of section — Delinquent payment — Notice to third parties. (1) (a) Except as provided in Subsection (1)(b), this section applies to a delinquency in the payment of a liability. (b) This section does not apply to a garnishment. (2) If a person is delinquent in the payment of a liability, the commission […]
59-1-1413. Lien for a liability. (1) In addition to Section 40-6-14, 59-5-108, 59-5-208, 59-11-110, 59-12-112, 59-13-302, or 59-13-311, if a person that owes a liability fails to pay that liability after the commission mails notice and demand under Section 59-1-1411, the amount of liability, plus any administrative cost, is a lien in favor of the […]
59-1-1414. Warrant procedures — Judgment — Notice requirements after filing warrant. (1) Except as provided in Subsections (3) and (4), if a person who owes a liability fails to pay that liability within 30 days after the day on which the commission mails notice and demand under Section 59-1-1411, the commission may: (a) file a […]
59-1-1415. Release of lien. The commission may release property from a lien placed under this part: (1) if the commission determines that the interests of the state will not be jeopardized by the release; and (2) under conditions the commission may require. Enacted by Chapter 212, 2009 General Session
59-1-1416. Transferees. (1) (a) If a transferee is obligated at law or equity for an amount of a liability of a person that originally owes a liability, the transferee is subject to this part for the assessment, payment, and collection of the amount of the liability for which the transferee has an obligation. (b) The […]
59-1-1417. Burden of proof — Statutory construction. (1) In a proceeding before the commission, the burden of proof is on the petitioner except for determining the following, in which the burden of proof is on the commission: (a) whether the petitioner committed fraud with intent to evade a tax, fee, or charge; (b) whether the […]
59-1-1418. Suspension of running of statute of limitations. (1) The time period allowed for making an assessment or commencing a proceeding under Section 59-1-1410 shall be extended by the time period during which the commission is prohibited by law from making an assessment or commencing a proceeding for collection, plus 60 days. (2) The time […]
59-1-1419. Venue — Section does not affect right to seek judicial review. (1) If the commission commences a proceeding relating to the following, the venue is the Third District Court in Salt Lake City: (a) failure to pay a liability; (b) failure to file a return; or (c) failure to supply information. (2) Nothing in […]
Effective 5/4/2022 59-1-1420. Administrative garnishment order for liability. (1) As used in this section: (a) “Administrative garnishment order” includes a continuing administrative garnishment order issued under this section. (b) “Disposable earnings” means the same as that term is defined in Section 70C-7-103. (c) “Garnishee” means a person to whom the commission issues an administrative garnishment […]
