There is a newer version of the Utah Code
2006 Utah Code - 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.
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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