Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-1-501
Procedure for obtaining redetermination of a deficiency -- Claim for refund
# (1)
As used in this section:
(a) "Legal holiday" means the same as that term is defined in Section 59-10-518.
(b) "Tax, fee, or charge" means the same as that term is defined in Section 59-1-1402.
# (2)
A person may file a request for agency action, petitioning the commission for redetermination of a deficiency.
# (3)
Subject to Subsections (4) through (6), a person shall file the request for agency action described in Subsection (2):
# (a)
within a 30-day period after the date the commission mails a notice of deficiency to the person in accordance with Section 59-1-1405; or
# (b)
within a 90-day period after the date the commission mails a notice of deficiency to the person in accordance with Section 59-1-1405 if the notice of deficiency is addressed to a person outside the United States or the District of Columbia.
# (4)
If the last day of a time period described in Subsection (3) is a Saturday, Sunday, or legal holiday, the last day for a person to file a request for agency action is the next day that is not a Saturday, Sunday, or legal holiday.
# (5)
A person that mails a request for agency action shall mail the request for agency action in accordance with Section 59-1-1404.
# (6)
For purposes of Subsection (3), a person is considered to have filed a request for agency action:
# (a)
if the person mails the request for agency action, on the date the person is considered to have mailed the request for agency action in accordance with Section 59-1-1404; or
# (b)
if the person delivers the request for agency action to the commission by a method other than mail, on the date the commission receives the request for agency action.
# (7)
A person that has not previously filed a timely request for agency action in accordance with Subsection (3) may object to a final assessment issued by the commission by:
# (a)
paying the tax, fee, or charge, penalty accrued in accordance with Section 59-1-401, or interest accrued in accordance with Section 59-1-402; and
# (b)
filing a claim for a refund as provided in Section 59-1-1410.
Source: view the official text
In this chapter (40 sections)
- 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
- 59-1-701 · Grounds for termination and jeopardy assessment -- Notice --…
- 59-1-702 · Jeopardy assessment -- Notice -- Amount
- 59-1-703 · Collection procedure -- Review -- Bond for stay -- Sale of…
- 59-1-704 · Restraint of collection restricted
- 59-1-705 · Payment and collection of penalties, interest, and other…
- 59-1-707 · Writ of mandate requiring taxpayer to file return
- 59-1-801.5 · Purpose of compact -- Definitions -- Elements of sales and…