2006 Utah Code - 59-1-706 — Rules prescribing method and time for assessments and collections.

     59-1-706.   Rules prescribing method and time for assessments and collections.
     (1) If the mode or time for assessing or collecting any tax, penalty, or interest is not provided for within Title 59, the commission may establish the same by rule.
     (2) In addition to the methods of collecting any tax, penalty, or interest provided in Title 59, the commission may by rule establish collection procedures using returns, warrants, or such other reasonable devices or methods as may be necessary in collecting all taxes, penalties, and interest due under Title 59.

Renumbered and Amended by Chapter 3, 1987 General Session