2006 Utah Code - 59-7-525 — Further powers of commission.

     59-7-525.   Further powers of commission.
     (1) If any taxpayer fails to make return as required, the commission is authorized to make an estimate of the taxes due from such taxpayer from any information in its possession.
     (2) The commission, for the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of Utah taxable income of any corporation where information has been obtained, shall have power to examine or to cause to have examined, by any agent or representative designated by it for that purpose, any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of any officer or employee of the corporation rendering such return or the attendance of any other person having knowledge in the premises, and may take testimony and require proof material for its information.

Renumbered and Amended by Chapter 169, 1993 General Session