Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-2-110 — Designation of person to receive notice
(1)
(a)
Except as provided in Subsection (1)(b), if a governmental entity is required under this chapter to send information or notice to a person, the governmental entity shall send the information or notice to:
(i)
the person required under the applicable provision of this chapter; and
(ii)
each person designated in accordance with Subsection (2) by the person described in Subsection (1)(a)(i).
(b)
If a governmental entity is required under Section 59-2-919, 59-2-919.1, or 59-2-1317 to send information or notice to a person, the governmental entity shall send the information or notice to:
(i)
the person required under the applicable section; or
(ii)
one person designated in accordance with Subsection (2) by the person described in Subsection (1)(b)(i).
(2)
(a)
A person to whom a governmental entity is required under this chapter to send information or notice may designate a person to receive the information or notice in accordance with Subsection (1).
(b)
To make a designation described in Subsection (2)(a), the person shall submit a written request to the governmental entity on a form prescribed by the commission.
(3)
A person who makes a designation described in Subsection (2) may revoke the designation by submitting a written request to the governmental entity on a form prescribed by the commission.
Source: official text