2006 Utah Code - 59-1-703 — Collection procedure -- Review -- Bond for stay -- Sale of seized property.

     59-1-703.   Collection procedure -- Review -- Bond for stay -- Sale of seized property.
     (1) If any liability which is due and payable under Sections 59-1-701 and 59-1-702 is not paid, the collection shall be made in the same manner as is provided for the collection of delinquent taxes in Sections 59-7-526 and 59-7-527. In addition, the commission may issue a warrant of like terms, force, and effect directed to any legally authorized representative of the commission. In the execution of the warrant the authorized representative shall have all the powers conferred by law upon sheriffs, but is entitled to no fee or compensation in excess of actual expenses paid in the performance of such duty.
     (2) The appropriateness of any termination or jeopardy assessment shall be reviewable under the procedures prescribed by the commission by rule. The amount of any termination or jeopardy assessment is reviewable only in the manner prescribed in Title 59, Chapter 1, Parts 5 and 6.
     (3) In any proceeding brought to enforce payment of any liability made due and payable by virtue of this section or Section 59-1-701 or 59-1-702, the finding of the commission, whether made after notice to the taxpayer or not, shall be for all purposes presumptive evidence of jeopardy.
     (4) After a petition has been filed with the commission and when the amount which the commission has determined to be assessable has become final, any unpaid portion which has been stayed by bond shall be collected as part of the tax upon notice and demand from the commission, and any remaining portion of the assessment shall be abated. If the amount already collected exceeds the amount which should have been assessed, the excess shall be credited or refunded to the taxpayer without the filing of claim. If the amount the commission has determined to be assessable is greater than the amount actually assessed, the difference shall be assessed, and collected as part of the tax, upon notice and demand by the commission.
     (5) The commission may abate the jeopardy assessment if it finds that jeopardy does not exist. The abatement may not be made after a decision of the commission in respect of the deficiency has been rendered or, if no petition is filed with the commission, after the expiration of the period for filing petition. The period of limitation on making assessments and levies or a proceeding for collection, in respect of any deficiency, shall be determined as if the jeopardy assessment so abated had not been made. The running of the period of limitation shall be suspended from the date of such jeopardy assessments until the expiration of the 10th day after the assessment is abated.
     (6) The collection of all or any part of any jeopardy assessment may be stayed by filing with the commission a bond in the amount and under conditions established by the commission. The taxpayer has the right to waive the stay at any time in respect of all or part of the amount covered by the bond. If, as a result of the waiver, any part of the amount covered by the bond is paid, then the bond shall, at the request of the taxpayer, be proportionately reduced. If any portion of the jeopardy assessment is abated, or if a notice of deficiency is mailed to the taxpayer in a lesser amount, the bond shall, at the request of the taxpayer, be proportionately reduced.
     (7) If a bond is given before the taxpayer has filed his petition pursuant to Chapter 1, Part 5, the bond shall contain a condition that the amount of the deficiency assessment, the collection of which is stayed by the bond, will be paid on notice and demand at any time after the expiration of such period, together with interest thereon from the date of the jeopardy notice and demand until the date of notice and demand under this subsection. The bond shall be conditioned upon the

payment of that part of the assessment (collection of which is stayed by the bond) which is not abated by a decision of the commission and has become final. If the commission determines that the amount assessed is greater than the amount which should have been assessed, then the bond shall, at the request of the taxpayer, be proportionately reduced when the decision of the commission is rendered.
     (8) When a jeopardy assessment is made, the property seized for the collection of the tax may not be sold until a notice of deficiency is issued and the time for filing a petition for redetermination has expired. If a petition for redetermination is filed (whether before or after the making of the jeopardy assessment) the property may not be sold until the commission's decision on the petition becomes final unless the taxpayer consents to the sale, the commission determines that the expenses of conservation and maintenance would greatly reduce the net proceeds, or the property is perishable.

Amended by Chapter 9, 2001 General Session