Definitions

# (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)

a cost similar to Subsections (1)(a) through (c) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.

# (2)

"Books and records" means the following made available in printed or electronic format:

# (a)

an account;

# (b)

a book;

# (c)

an invoice;

# (d)

a memorandum;

# (e)

a paper;

# (f)

a record; or

# (g)

an item similar to Subsections (2)(a) through (f) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.

# (3)

"Deficiency" means:

# (a)

the amount by which a tax, fee, or charge exceeds the difference between:

(i) the sum of:

(A) the amount shown as the tax, fee, or charge by a person on the person's return; and

(B) any amount previously assessed, or collected without assessment, as a deficiency; and

(ii) any amount previously abated, credited, refunded, or otherwise repaid with respect to that tax, fee, or charge; or

# (b)

if a person does not show an amount as a tax, fee, or charge on the person's return, or if a person does not make a return, the amount by which the tax, fee, or charge exceeds:

(i) the amount previously assessed, or collected without assessment, as a deficiency; and

(ii) any amount previously abated, credited, refunded, or otherwise repaid with respect to that tax, fee, or charge.

# (4)

"Garnishment" means any legal or equitable procedure through which one or more of the following are required to be withheld for payment of an amount a person owes:

# (a)

an asset of the person held by another person; or

# (b)

the earnings of the person.

# (5)

"Liability" means the following that a person is required to remit to the commission:

# (a)

a tax, fee, or charge;

# (b)

an addition to a tax, fee, or charge;

# (c)

an administrative cost;

# (d)

interest that accrues in accordance with Section 59-1-402; or

# (e)

a penalty that accrues in accordance with Section 59-1-401.

# (6)

# (a)

Subject to Subsection (6)(b), "mathematical error" is as defined in Section 6213(g)(2), Internal Revenue Code.

# (b)

The reference to Section 6213(g)(2), Internal Revenue Code, in Subsection (6)(a) means:

(i) the reference to Section 6213(g)(2), Internal Revenue Code, in effect for the taxable year; or

(ii) a corresponding or comparable provision of the Internal Revenue Code as amended, redesignated, or reenacted.

# (7)

# (a)

Except as provided in Subsection (7)(b), "tax, fee, or charge" means:

(i) a tax, fee, or charge the commission administers under:

(A) this title;

(B) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;

(C) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;

(D)
Section 19-6-410.5;

(E)
Section 19-6-714;

(F)
Section 19-6-805;

(G)
Section 34A-2-202;

(H)
Section 40-6-14; or

(I) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges; or

(ii) another amount that by statute is administered by the commission.

# (b)

"Tax, fee, or charge" does not include a tax, fee, or charge imposed under:

(i) Title 41, Chapter 1a, Motor Vehicle Act, except for Section 41-1a-301;

(ii) Title 41, Chapter 3, Motor Vehicle Business Regulation Act;

(iii) Chapter 2, Property Tax Act;

(iv) Chapter 3, Tax Equivalent Property Act;

(v) Chapter 4, Privilege Tax; or

(vi) Chapter 13, Part 5, Interstate Agreements.

# (8)

"Transferee" means:

# (a)

a devisee;

# (b)

a distributee;

# (c)

a donee;

# (d)

an heir;

# (e)

a legatee; or

# (f)

a person similar to Subsections (8)(a) through (e) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.