2006 Utah Code - 59-12-114 — Taxpayer objections -- Available remedies.

     59-12-114.   Taxpayer objections -- Available remedies.
     (1) A taxpayer may object to a notice of deficiency or notice of assessment issued by the commission by applying to the commission as provided in Title 63, Chapter 46b, Administrative Procedures Act.
     (2) A taxpayer who has not previously adjudicated a tax deficiency as provided in Subsection (1) may object to a final assessment issued by the commission by:
     (a) paying the tax; and
     (b) filing a claim for a refund as provided in Section 59-12-110.

Amended by Chapter 328, 1997 General Session