Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-5-210
Decisions of commission
Official textle.utah.gov
Every decision of the commission shall be in writing and notice of the decision shall be mailed to the taxpayer within 10 days. All decisions become final upon the expiration of 30 days after notice has been mailed to the taxpayer, unless proceedings are taken within such time for a review in accordance with Title 63G, Chapter 4, Administrative Procedures Act, in which case it becomes final as specified in the Administrative Procedures Act.
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In this chapter (32 sections)
- 59-5-101 · Definitions
- 59-5-102 · Definitions -- Severance tax -- Computation -- Rate --…
- 59-5-103.1 · Valuation of oil or gas -- Deductions
- 59-5-104 · Statements filed -- Contents -- Falsification as perjury.…
- 59-5-106 · Interest and penalty -- Overpayments
- 59-5-107 · Date tax due -- Extensions -- Installment payments --…
- 59-5-108 · Tax as lien on property or oil and gas production interests
- 59-5-109 · Adjudicative proceedings for correction of amount of tax
- 59-5-110 · Decisions of commission
- 59-5-111 · Condition precedent to judicial review
- 59-5-114 · Limitation of actions
- 59-5-115 · Disposition of taxes collected -- Credit to General Fund
- 59-5-116 · Disposition of certain taxes collected on Ute Indian land.…
- 59-5-119 · Disposition of certain taxes collected on Navajo Nation land…
- 59-5-120 · Exemption
- 59-5-121 · Severance tax revenue for aviation fuel incentive account
- 59-5-201 · Definitions
- 59-5-202 · Severance tax -- Rate -- Computation -- Annual exemption
- 59-5-203 · Determining taxable value
- 59-5-204 · Statements filed -- Contents -- Verification --…
- 59-5-206 · Interest and penalty -- Overpayments
- 59-5-207 · Date tax due -- Extensions -- Installment payments --…
- 59-5-208 · Tax as lien
- 59-5-209 · Adjudicative proceedings for correction of amount of tax
- 59-5-210 · Decisions of commission
- 59-5-211 · Condition precedent to judicial review
- 59-5-215 · Disposition of taxes collected -- Credit to General Fund --…
- 59-5-301 · Definitions
- 59-5-302 · Tax credit for recompletion or workover
- 59-5-303 · Tax credit for natural gas converted to hydrogen fuel
- 59-5-304 · Tax credit for mining exploration
- 59-5-305 · High cost infrastructure tax credit