2006 Utah Code - 59-5-105 — Failure to file statement -- Ascertaining correct tax due.

     59-5-105.   Failure to file statement -- Ascertaining correct tax due.
     If any person required to file the statement or report with the commission refuses or neglects to make or deliver to the commission the statement under Section 59-5-104, the commission shall determine the amount of the severance tax from the best information or knowledge it can obtain. The commission, for the purpose of ascertaining the correctness of any return or for the purpose of ascertaining the amount of severance tax when a return has not been filed, may:
     (1) examine or cause to be examined by any agent or representative designated by it for that purpose any books, papers, records, or memoranda bearing upon the matter required to be included in the return;
     (2) require the attendance of any officer or employee of any corporation or person required by this chapter to make a return or the attendance of any other person having knowledge of any pertinent fact; and
     (3) take testimony and require any other necessary information.

Amended by Chapter 4, 1988 General Session