Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-1-1001
Statement of taxpayer rights
# (1)
The commission shall prepare written information in clear, nontechnical language of the taxpayer's rights and obligations and of the commission's procedures for appeal, refund claims, and collections.
# (2)
When the commission contacts a taxpayer in writing about the determination or collection of any tax, the commission shall notify the taxpayer of the availability of a written statement of the taxpayer's rights and obligations and of the commission's procedures for appeal, refund claims, and collections. If a taxpayer requests this information, the commission shall provide it to the taxpayer free of charge.
# (3)
In notices to taxpayers of taxes and penalties due, the commission shall notify the taxpayer of the procedure to follow in order to request detailed information concerning the additional taxes, tax penalties, or interest.
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In this chapter (40 sections)
- 59-1-503 · Assessment and payment of deficiency
- 59-1-504 · Time determination final
- 59-1-601 · District court jurisdiction
- 59-1-602 · Right to appeal -- Venue -- County as party in interest
- 59-1-604 · Burden of proof -- Decision of court
- 59-1-607 · Decision of district court as final determination
- 59-1-608 · Appeal
- 59-1-610 · Standard of review of appellate court
- 59-1-611 · Requirement to post security -- Waiver -- Payment of tax,…
- 59-1-612 · Formal hearing to exhaust administrative remedies
- 59-1-613 · Judicial review -- Mandatory stay of certain commission cases
- 59-1-701 · Grounds for termination and jeopardy assessment -- Notice --…
- 59-1-702 · Jeopardy assessment -- Notice -- Amount
- 59-1-703 · Collection procedure -- Review -- Bond for stay -- Sale of…
- 59-1-704 · Restraint of collection restricted
- 59-1-705 · Payment and collection of penalties, interest, and other…
- 59-1-707 · Writ of mandate requiring taxpayer to file return
- 59-1-801.5 · Purpose of compact -- Definitions -- Elements of sales and…
- 59-1-808 · Interaudit provisions to apply
- 59-1-809 · Commission authority related to the Multistate Tax…
- 59-1-1001 · Statement of taxpayer rights
- 59-1-1002 · Audit interviews
- 59-1-1003 · Penalty waiver
- 59-1-1004 · Installment payments
- 59-1-1005 · Suits against commission and its employees
- 59-1-1006 · Application to jeopardy assessments and property tax
- 59-1-1101 · Private collection of tax -- Fee
- 59-1-1102 · Disclosure of tax information -- Confidentiality
- 59-1-1302 · Definitions
- 59-1-1303 · Taxpayer disclosure of reportable transactions
- 59-1-1304 · Penalty for taxpayer failure to disclose a reportable…
- 59-1-1305 · Penalty for taxpayer underpayment of tax attributable to a…
- 59-1-1306 · Material advisor disclosure of reportable transactions
- 59-1-1307 · Material advisor maintenance of list
- 59-1-1308 · Material advisor penalties
- 59-1-1309 · Penalty may be waived, reduced, or compromised for…
- 59-1-1402 · Definitions
- 59-1-1402.1 · Exceptions to applicability of this part
- 59-1-1403 · Commission to collect a tax, fee, or charge -- Receipt for…
- 59-1-1404 · Definition -- Mailing procedures -- Rulemaking authority --…