2006 Utah Code - 59-10-525 — Date notice of deficiency is final.

     59-10-525.   Date notice of deficiency is final.
     (1) Except in any case where the taxpayer has earlier filed with the commission a petition for redetermination of the deficiency as provided in Title 59, Chapter 1, Part 5, the notice of deficiency shall constitute a final assessment of the deficiency in tax, including interest thereon and any penalties or other additions to tax:
     (a) upon the expiration of 30 days, or 90 days if the notice is addressed to a person outside of the states of the union and the District of Columbia, after the date of mailing of the notice of deficiency to the taxpayer; or
     (b) upon the date, when in writing, the taxpayer agrees with the commission that a deficiency exists in a specified amount and consents to the assessment of such deficiency.
     (2) For purposes of this section and any other relevant provision of this chapter, a Saturday, Sunday, or a legal holiday in Utah is not counted as the last day of the time for filing petition for redetermination of a deficiency in tax.

Renumbered and Amended by Chapter 2, 1987 General Session