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

# (b)

an increase or decrease in a deficiency.

# (2)

A notice of deficiency described in Subsection (1) shall contain:

(a) the details of the deficiency; and

(b) the manner of computing the tax.

# (3)

If the commission estimates an amount of tax, fee, or charge due under Subsection 59-1-1406(2), the commission:

# (a)

shall mail a notice of deficiency:

(i) to the person for which the commission estimates the amount of tax, fee, or charge due; and

(ii) in accordance with Section 59-1-1404; or

# (b)

shall:

(i) mail a notice to the person for which the commission estimates the amount of tax, fee, or charge due:

(A) that the amount the commission estimates as a tax, fee, or charge is an assessment; and

(B) in accordance with Section 59-1-1404; and

(ii) provide in the notice described in Subsection (3)(b)(i) that if the person files an amended return within the time period provided in Section 59-1-1410, the commission shall replace the assessment with the amount shown on the person's amended return.

# (4)

If the commission mails notice to a person under Subsection (3)(b), the person may file an amended return within the period provided in Section 59-1-1410 to replace the assessment of tax.

# (5)

If the commission makes a jeopardy assessment under Part 7, Termination and Jeopardy Assessments Procedure:

# (a)

the commission is not required to mail a notice of deficiency described in Subsection (1) to the person against which the commission makes the jeopardy assessment; and

# (b)

the jeopardy assessment is subject to the procedures and requirements of Part 7, Termination and Jeopardy Assessments Procedure.