Utah Code § 59-1-1411 — Notice and demand

(1)
The commission shall as soon as practicable mail notice and demand to a person who owes a liability that has been assessed but remains unpaid.
(2)
(a)
The notice and demand required by Subsection (1) shall:
(i)
except as provided in Subsection (2)(b), state the amount of the liability;
(ii)
demand payment of the liability; and
(iii)
be mailed in accordance with Section 59-1-1404.
(b)
For purposes of Subsection (2)(a)(i), the notice and demand shall:
(i)
state the amount of interest and penalties that have accrued as of the date of the notice and demand; and
(ii)
include a statement that interest and penalties may continue to accrue in accordance with Sections 59-1-401 and 59-1-402.
(3)
Payment for a liability may not be demanded before the last day prescribed for payment of the liability, including an extension, unless the commission determines under Section 59-1-701 that collection of the liability would be jeopardized by delay.
(4)
Upon issuance of the notice and demand described in this section, a person that owes a liability shall pay the liability at the place and time stated in the notice and demand.