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 Section 59-1-1405, an assessment is made:

# (a)

if a person has not filed a petition for redetermination of a deficiency under Section 59-1-501, on the date:

(i)

(A)
30 days after the day on which the commission mails the notice of deficiency to the person; or

(B)
90 days after the day on which the commission mails the notice of deficiency to the person if the notice is addressed to a person outside the United States or the District of Columbia; or

(ii) the person in writing:

(A) agrees with the commission on the existence and amount of the liability; and

(B) consents to the assessment of the liability; or

# (b)

if a person files a petition for redetermination of a deficiency under Section 59-1-501, on the date the liability resulting from a final commission decision is posted to the records of the commission.

# (3)

Except as provided in Subsection (4), for purposes of a notice of proposed penalty under Section 59-1-302 or Subsection 59-1-401(7), an assessment is made:

# (a)

if a person has not filed a petition for redetermination of a deficiency under Section 59-1-501, on the date:

(i)

(A)
30 days after the day on which the commission mails the notice of proposed penalty to the person; or

(B)
90 days after the day on which the commission mails the notice of proposed penalty to the person if the notice is addressed to a person outside the United States or the District of Columbia; or

(ii) the person in writing:

(A) agrees with the commission on the existence and amount of the liability; and

(B) consents to the assessment of the liability; or

# (b)

if a person files a petition for redetermination of a deficiency under Section 59-1-501, on the date the liability resulting from a final commission decision is posted to the records of the commission.

# (4)

In the case of interest under Section 59-1-402 that accrues to a tax, fee, or charge, an assessment is considered to have been made on the date the tax, fee, or charge is assessed.

# (5)

The commission may at any time within the time period prescribed for assessment under Section 59-1-1410, increase or decrease an assessment if the commission ascertains that the assessment is imperfect or incomplete in a material respect.