Assessment and payment of deficiency

# (1)

Following a redetermination of a deficiency by the commission, the entire amount redetermined as the deficiency by the decision of the commission, which has become final, shall be assessed and shall be paid within 30 days from the date the notice and demand is sent from the commission.

# (2)

If the taxpayer does not file a petition with the commission within the time prescribed for filing the petition, the deficiency, notice of which has been sent to the taxpayer, shall be assessed, and shall be paid within 30 days from the date the notice and demand is sent from the commission.

Last amended: Amended by Chapter 9, 2001 General Session

Source: view the official text

In this chapter (40 sections)

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…
59-1-808 · Interaudit provisions to apply
59-1-809 · Commission authority related to the Multistate Tax…

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