2006 Utah Code - 59-10-524 — Notice of deficiency.

     59-10-524.   Notice of deficiency.
     (1) If the commission determines that there is a deficiency in respect of the tax imposed by this chapter, it shall send notice of the deficiency to the taxpayer at the taxpayer's last-known address.
     (2) The notice of deficiency shall set forth the details of the deficiency and the manner of its computation.
     (3) In the case of a joint return filed by husband and wife, the notice of deficiency may be a single joint notice, except that in any case where the commission has been notified in writing by either spouse that separate residences have been established, then in lieu of the single joint notice, a duplicate of the joint notice shall be sent to each spouse at last-known address.

Amended by Chapter 86, 2000 General Session