2006 Utah Code - 59-7-520 — Limitation for enforcing collection.

     59-7-520.   Limitation for enforcing collection.
     (1) In the case of a false or fraudulent return with intent to evade tax or of a failure to file a return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time.
     (2) Where the assessment of any tax imposed by this chapter has been made within the period of limitation provided in Section 59-7-519, such tax may be collected by warrant and levy as provided in Sections 59-7-526 and 59-7-527, or by a proceeding in court, but only if begun within three years after the assessment of the tax.

Renumbered and Amended by Chapter 169, 1993 General Session