2006 Utah Code - 59-7-517 — Notice of deficiency -- Petition for redetermination.

     59-7-517.   Notice of deficiency -- Petition for redetermination.
     (1) (a) If the commission determines that there is a deficiency in any tax imposed by this chapter, the commission may send notice of the deficiency to the taxpayer by registered mail, postage prepaid.
     (b) The notice shall set forth the details of the deficiency and the manner of computing the tax.
     (c) Within 30 days after the notice is mailed, the taxpayer may file a petition with the commission for a redetermination of the deficiency.
     (2) Except with the consent of the taxpayer, no assessment of a tax deficiency, and no levy or proceeding in court for its collection, shall be made, begun, or prosecuted until:
     (a) notice has been mailed to the taxpayer; and
     (b) the 30-day period has expired or, if a petition has been filed with the commission, the decision of the commission has become final.

Renumbered and Amended by Chapter 169, 1993 General Session