Utah Chapter 01 — General Taxation Policies
- 59-1-101 — Definitions.
- 59-1-201 — Composition of commission -- Terms.
- 59-1-202 — Qualifications of members of commission.
- 59-1-203 — Conflicts of interest -- Salaries -- Ethics.
- 59-1-204 — Oath and bond.
- 59-1-205 — Chairman -- Quorum -- Voting -- Sessions.
- 59-1-206 — Appointment of staff -- Executive director -- Compensation -- Administrative secretary -- Internal audit unit -- Appeals office staff -- Division directors -- Criminal tax investigators.
- 59-1-207 — Administration plan -- Executive director's functions.
- 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.
- 59-1-301 — Payment under protest -- Action to recover.
- 59-1-302 — Penalty for nonpayment of certain taxes -- Jeopardy proceedings.
- 59-1-302.1 — Lien for taxes.
- 59-1-303 — Authorization for commission to apply overpayment of any tax or fee against taxpayer's liability for any tax or fee.
- 59-1-304 — Definition -- Limitations on maintaining a class action that relates to a tax or fee -- Requirements for a person to be included as a member of a class in a class action -- Rulemaking authority -- Commission report to Revenue and Taxation Interim Committee -- Limitations on recovery by members of a class -- Severability.
- 59-1-401 — Offenses and penalties -- Rulemaking authority -- Statute of limitations -- Commission authority to waive, reduce, or compromise penalty or interest.
- 59-1-402 — Interest.
- 59-1-403 — Confidentiality -- Exceptions -- Penalty -- Application to property tax.
- 59-1-404 — Definitions -- Confidentiality of commercial information obtained from a property taxpayer or derived from the commercial information -- Rulemaking authority -- Exceptions -- Written explanation -- Signature requirements -- Retention of signed explanation by employer -- Penalty.
- 59-1-501 — Procedure for obtaining redetermination of a deficiency.
- 59-1-502.5 — Initial hearing.
- 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 — Payment of tax on appeal -- Interest.
- 59-1-701 — Grounds for termination and jeopardy assessment -- Notice -- Collection -- Reopening period -- Bond.
- 59-1-702 — Jeopardy assessment -- Notice -- Amount.
- 59-1-703 — Collection procedure -- Review -- Bond for stay -- Sale of seized property.
- 59-1-704 — Restraint of collection restricted.
- 59-1-705 — Payment and collection of penalties, interest, and other liabilities.
- 59-1-706 — Rules prescribing method and time for assessments and collections.
- 59-1-707 — Writ of mandate requiring taxpayer to file return.
- 59-1-801 — Purpose of compact -- Definitions -- Elements of income tax laws -- Division of income -- Elements of sales and use tax laws -- The commission -- Uniform regulations and forms -- Interstate audits -- Arbitration -- Entry into force and withdrawal -- Effect on other laws and jurisdiction -- Construction and severability.
- 59-1-808 — Interaudit provisions to apply.
- 59-1-809 — Tax information provided other governmental units.
- 59-1-901 — Creation -- Members -- Terms.
- 59-1-902 — Organization -- Vacancies.
- 59-1-903 — Duties.
- 59-1-904 — Public hearings.
- 59-1-905 — Compensation of members -- Expenses -- Recommendations.
- 59-1-907 — Staff.
- 59-1-908 — Reports.
- 59-1-1001 — Statement of taxpayer rights.
- 59-1-1002 — Audit interviews.
- 59-1-1003 — Penalty waiver.
- 59-1-1004 — Installment payments.
- 59-1-1005 — Suits against commission and its employees.
- 59-1-1006 — Application to jeopardy assessments and property tax.
- 59-1-1101 — Private collection of tax -- Fee.
- 59-1-1102 — Disclosure of tax information -- Confidentiality.