2006 Utah Code - 59-10-526 — Mathematical errors.

     59-10-526.   Mathematical errors.
     If the commission notifies the taxpayer that, on account of a mathematical error appearing upon the return, an amount of tax in excess of that shown upon the return is due, and that an assessment of the tax has been or will be made on the basis of what would have been the correct amount of tax but for the mathematical error, such notice shall not be considered a notice of deficiency for any of the purposes of this chapter. There shall be no restriction upon assessment and collection of the tax and the taxpayer shall have no right to file a petition to the commission based on such notice, or to apply for review by the tax division of the appropriate district court or the Utah Supreme Court of the determination of mathematical error by the commission.

Renumbered and Amended by Chapter 2, 1987 General Session