2006 Utah Code - 59-10-506 — Returns prepared for or executed by commission.

     59-10-506.   Returns prepared for or executed by commission.
     (1) If any person fails to make a return required by this chapter or by rules prescribed hereunder, but consents to disclose all information necessary for the preparation thereof, then, and in that case, the commission may prepare such return, which, being signed by such person, may be received by the commission as the return of such person.
     (2) (a) If any person fails to make and file any return required by this chapter at the time prescribed therefor, or makes, willfully or otherwise, a false or fraudulent return, the commission shall make such return from its own knowledge and from such information as it can obtain through testimony or otherwise.
     (b) Any return so made and subscribed by the commission shall be prima facie good and sufficient for all legal purposes.

Renumbered and Amended by Chapter 2, 1987 General Session