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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-7-508

Audit of returns

Official textle.utah.gov

As soon as practicable after the return is filed the commission shall examine it and shall determine the correct amount of the tax.
Renumbered and

Last amended: Amended by Chapter 169, 1993 General Session

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In this chapter (40 sections)
  1. 59-7-314 · Averaging property values for inclusion in property factors
  2. 59-7-315 · Payroll factor for apportionment of business income --…
  3. 59-7-316 · Determination of compensation for inclusion in payroll factor
  4. 59-7-317 · Sales factor for apportionment of business income --…
  5. 59-7-318 · Sales of tangible personal property
  6. 59-7-319 · Circumstances under which a receipt, rent, royalty, or sale…
  7. 59-7-320 · Equitable adjustment of standard allocation or apportionment
  8. 59-7-321 · Construction
  9. 59-7-401 · Determining threshold level of business activity for…
  10. 59-7-402 · Water's edge combined report
  11. 59-7-403 · Worldwide combined report
  12. 59-7-404 · Calculation of unadjusted income for combined reporting
  13. 59-7-404.5 · Adjustment to apportionment factors for corporations in a…
  14. 59-7-405 · Commission empowered to make rules
  15. 59-7-501 · Accounting periods -- Methods of accounting
  16. 59-7-502 · Change of taxable year or accounting period
  17. 59-7-503 · Return where period changed
  18. 59-7-504 · Estimated tax payments -- Penalty -- Waiver
  19. 59-7-505 · Returns required -- When due -- Extension of time --…
  20. 59-7-507 · Payment of tax
  21. 59-7-508 · Audit of returns
  22. 59-7-509 · Failure to file return -- Penalty
  23. 59-7-510 · Deficiency -- Interest
  24. 59-7-511 · Penalty added to underpayments
  25. 59-7-512 · Addition to tax in case of nonpayment
  26. 59-7-513 · Interest when time for payment extended
  27. 59-7-514 · Extension of time to pay deficiency
  28. 59-7-515 · Interest when deficiency extended
  29. 59-7-519 · Period of limitation for making assessments -- Change,…
  30. 59-7-522 · Overpayments
  31. 59-7-528 · Failure to make return or supply information -- Penalty
  32. 59-7-529 · General violations and penalties
  33. 59-7-530 · Power to waive penalties or interest
  34. 59-7-531 · Venue of offenses -- Evidence
  35. 59-7-532 · Revenue received by commission -- Deposit with state…
  36. 59-7-533 · Interest on overpayments
  37. 59-7-534 · Failure to pay tax -- Suspension or forfeiture of corporate…
  38. 59-7-535 · Doing business after suspension or forfeiture of certain…
  39. 59-7-536 · Relief in case of suspension or forfeiture
  40. 59-7-537 · Confidentiality of information
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