Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-1-101
Definitions
Official textle.utah.gov
As used in this title:
(1)
"Commission" and "tax commission" mean the State Tax Commission.
(2)
"Deficiency" is as defined in Section 59-1-1402.
Source: view the official text
In this chapter (40 sections)
- 59-1-101 · Definitions
- 59-1-201 · Composition of commission -- Terms -- Removal from office --…
- 59-1-202 · Qualifications of members of commission
- 59-1-203 · Conflicts of interest -- Salaries -- Ethics
- 59-1-204 · Oath of office
- 59-1-205 · Chairman -- Quorum -- Voting -- Sessions
- 59-1-206 · Appointment of staff -- Executive director -- Compensation…
- 59-1-206.1 · Definitions -- Background checks for employees
- 59-1-207 · Administration plan -- Executive director's functions
- 59-1-208 · Offices
- 59-1-209 · Official seal -- Authenticated copies of records as evidence
- 59-1-210 · General powers and duties
- 59-1-211 · Uniform system of accounts
- 59-1-213 · Annual report on Internal Revenue Code changes
- 59-1-213.1 · Public meeting on revision of commission publication
- 59-1-301 · Payment under protest -- Action to recover
- 59-1-302 · Penalty for nonpayment of certain taxes -- Jeopardy…
- 59-1-303 · Authorization for commission to apply overpayment of any tax…
- 59-1-304 · Definition -- Limitations on maintaining a class action that…
- 59-1-305 · Convenience fee to cover the costs of electronic payments
- 59-1-306 · Definition -- State Tax Commission Administrative Charge…
- 59-1-401 · Definitions -- Offenses and penalties -- Rulemaking…
- 59-1-402 · Definitions -- Interest
- 59-1-403 · Confidentiality -- Exceptions -- Penalty -- Application to…
- 59-1-403.1 · Disclosure of return information
- 59-1-404 · Definitions -- Confidentiality of commercial information…
- 59-1-405 · Commission consideration of confidential tax matters
- 59-1-501 · Procedure for obtaining redetermination of a deficiency --…
- 59-1-502.5 · Initial hearing -- Formal hearing to exhaust…
- 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