Venue of offenses -- Evidence

# (1)

The failure to do any act required by the provisions of this chapter shall be considered an act committed in part at the office of the commission.

# (2)

The certificate of the commission that a tax has not been paid, that a return has not been filed, or that information has not been supplied, as required by or under the provisions of this chapter, shall be prima facie evidence that such tax has not been paid, that such return has not been filed, or that such information has not been supplied.
Renumbered and

Last amended: Amended by Chapter 169, 1993 General Session

Source: view the official text

In this chapter (40 sections)

59-7-405 · Commission empowered to make rules
59-7-501 · Accounting periods -- Methods of accounting
59-7-502 · Change of taxable year or accounting period
59-7-503 · Return where period changed
59-7-504 · Estimated tax payments -- Penalty -- Waiver
59-7-505 · Returns required -- When due -- Extension of time --…
59-7-507 · Payment of tax
59-7-508 · Audit of returns
59-7-509 · Failure to file return -- Penalty
59-7-510 · Deficiency -- Interest
59-7-511 · Penalty added to underpayments
59-7-512 · Addition to tax in case of nonpayment
59-7-513 · Interest when time for payment extended
59-7-514 · Extension of time to pay deficiency
59-7-515 · Interest when deficiency extended
59-7-519 · Period of limitation for making assessments -- Change,…
59-7-522 · Overpayments
59-7-528 · Failure to make return or supply information -- Penalty
59-7-529 · General violations and penalties
59-7-530 · Power to waive penalties or interest
59-7-531 · Venue of offenses -- Evidence
59-7-532 · Revenue received by commission -- Deposit with state…
59-7-533 · Interest on overpayments
59-7-534 · Failure to pay tax -- Suspension or forfeiture of corporate…
59-7-535 · Doing business after suspension or forfeiture of certain…
59-7-536 · Relief in case of suspension or forfeiture
59-7-537 · Confidentiality of information
59-7-538 · Carry forward of expired or repealed tax credit
59-7-601 · Credit of interest income from state and federal securities
59-7-607 · Utah low-income housing tax credit
59-7-609 · Historic preservation credit
59-7-610 · Recycling market development zones tax credits
59-7-612 · Tax credits for research activities conducted in the state…
59-7-614 · Clean energy systems tax credits -- Definitions --…
59-7-614.1 · Refundable tax credit for hand tools used in farming…
59-7-614.2 · Refundable economic development tax credit
59-7-614.4 · Tax credit for pass-through entity taxpayer
59-7-614.5 · Refundable motion picture tax credit
59-7-614.10 · Nonrefundable enterprise zone tax credit
59-7-618.1 · Tax credit related to alternative fuel heavy duty vehicles

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