2006 Utah Code - 59-11-113 — Administration by commission -- Action for collection of tax -- Limitation of action -- Limit for refund or credit of tax -- Appeal.

     59-11-113.   Administration by commission -- Action for collection of tax -- Limitation of action -- Limit for refund or credit of tax -- Appeal.
     (1) The commission is charged with the administration and enforcement of this chapter and may promulgate rules under Title 63, Chapter 46a, Utah Administrative Rulemaking Act, to effectuate the purposes of this chapter.
     (2) The commission shall collect the tax provided for under this chapter, including applicable interest and penalties, and shall represent this state in all matters pertaining to collection, either before courts or otherwise. The commission may institute proceedings for the collection of this tax, and any interest and penalties on the tax, in the district court of any county in which any portion of the property is situated. For this purpose the commission may call to its assistance the attorney general and the various county attorneys throughout the state.
     (3) (a) Except as provided in Subsections (4) through (7), the commission shall assess a tax under this chapter within three years after a taxpayer files a return.
     (b) Except as provided in Subsections (4) through (7), if the commission does not assess a tax under this chapter within the three-year period provided in Subsection (3)(a), the commission may not file an action to collect the tax.
     (4) Notwithstanding Subsection (3), the commission may assess a tax at any time if a taxpayer:
     (a) files a false or fraudulent return with intent to evade; or
     (b) does not file a return.
     (5) Notwithstanding Subsection (3), beginning on July 1, 1998, the commission may extend the period to make an assessment or to commence a proceeding to collect the tax under this chapter if:
     (a) the three-year period under Subsection (3) has not expired; and
     (b) the commission and the taxpayer sign a written agreement:
     (i) authorizing the extension; and
     (ii) providing for the length of the extension.
     (6) If the commission delays an audit at the request of a taxpayer, the commission may make an assessment as provided in Subsection (7) if:
     (a) the taxpayer subsequently refuses to agree to an extension request by the commission; and
     (b) the three-year period under Subsection (3) expires before the commission completes the audit.
     (7) An assessment under Subsection (6) shall be:
     (a) for the time period for which the commission could not make an assessment because of the expiration of the three-year period; and
     (b) in an amount equal to the difference between:
     (i) the commission's estimate of the amount of taxes the taxpayer would have been assessed for the time period described in Subsection (7)(a); and
     (ii) the amount of taxes the taxpayer actually paid for the time period described in Subsection (7)(a).
     (8) A taxpayer shall:
     (a) notify the commission within 90 days after a final determination of a change made in a taxpayer's net income on the taxpayer's federal estate tax return if:
     (i) the change is made because:

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     (A) the taxpayer filed an amended federal return; or
     (B) of an action by the federal government; and
     (ii) the change affects the taxpayer's state tax liability; and
     (b) if the taxpayer is required to notify the commission of a change as provided in Subsection (8)(a)(i), file a copy of:
     (i) the amended federal return; and
     (ii) an amended state return which conforms to the changes on the federal return.
     (9) (a) The commission may assess a deficiency in state estate taxes as a result of a change in a taxpayer's net income under Subsection (8):
     (i) within three years after a taxpayer files an amended return under Subsection (8)(b) if the taxpayer files an amended return; or
     (ii) within six years after the change if a taxpayer does not file an amended return under Subsection (8)(b).
     (b) The amount of a deficiency assessed under Subsection (9)(a) may not exceed the amount of the increase in Utah tax attributable to the change in the taxpayer's net income under Subsection (8)(a).
     (10) (a) Except as provided in Subsection (10)(b), the commission may not make a credit or refund unless the taxpayer files a claim with the commission within three years of the date of overpayment.
     (b) Notwithstanding Subsection (10)(a), beginning on July 1, 1998, the commission shall extend the period for a taxpayer to file a claim under Subsection (10)(a) if:
     (i) the three-year period under Subsection (10)(a) has not expired; and
     (ii) the commission and the taxpayer sign a written agreement:
     (A) authorizing the extension; and
     (B) providing for the length of the extension.
     (11) Any party to a proceeding before the district court concerning the tax imposed by this chapter, including the commission, may appeal from the order, judgment, or decree entered by the district court.

Amended by Chapter 299, 1998 General Session