2006 Utah Code - 59-13-210 — Rules to be adopted by commission -- Examination of monthly reports -- Estimations of amount due -- Judicial review -- Overpayments -- Interest -- Assessment and refund procedures.

     59-13-210.   Rules to be adopted by commission -- Examination of monthly reports -- Estimations of amount due -- Judicial review -- Overpayments -- Interest -- Assessment and refund procedures.
     (1) The commission may promulgate rules to administer and enforce this part.
     (2) The commission may examine the monthly reports of sales, recompute the tax due on them, or, if no monthly report is filed, estimate the amount of tax due. The estimate may be based upon information either in its possession or that comes into its possession, and is prima facie correct for purposes of this part.
     (3) If the amount determined due is greater than the amount paid, the difference, together with penalty and interest, as provided under Sections 59-1-401 and 59-1-402, shall be due and payable 30 days after notice by the commission. Any distributor aggrieved by the tax adjustment may petition for redetermination, hearing, and review by the commission. A taxpayer who is dissatisfied with a final decision received from the commission may seek judicial review.
     (4) If the commission finds an overpayment has been made, the amount of overpayment shall be credited or refunded to the person who made the overpayment, or the person's successors, administrators, executors, or assigns.
     (5) Interest at the rate and in the manner prescribed in Section 59-1-402 shall be added to any delinquency or refund determined by the commission.
     (6) (a) Except as provided in Subsections (6)(c) through (f), the commission shall assess the amount of taxes imposed under this part, and any penalties and interest, within three years after a taxpayer files a return.
     (b) Except as provided in Subsections (6)(c) through (f), if the commission does not make an assessment under Subsection (6)(a) within three years, the commission may not commence a proceeding for the collection of the taxes after the expiration of the three-year period.
     (c) Notwithstanding Subsections (6)(a) and (b), the commission may make an assessment or commence a proceeding to collect a tax at any time if a deficiency is due to:
     (i) fraud; or
     (ii) failure to file a return.
     (d) Notwithstanding Subsections (6)(a) and (b), 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 part if:
     (i) the three-year period under this Subsection (6) 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.
     (e) If the commission delays an audit at the request of a taxpayer, the commission may make an assessment as provided in Subsection (6)(f) if:
     (i) the taxpayer subsequently refuses to agree to an extension request by the commission; and
     (ii) the three-year period under this Subsection (6) expires before the commission completes the audit.
     (f) An assessment under Subsection (6)(e) shall be:
     (i) for the time period for which the commission could not make an assessment because of the expiration of the three-year period; and
     (ii) in an amount equal to the difference between:

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     (A) the commission's estimate of the amount of taxes the taxpayer would have been assessed for the time period described in Subsection (6)(f)(i); and
     (B) the amount of taxes the taxpayer actually paid for the time period described in Subsection (6)(f)(i).
     (7) (a) Except as provided in Subsection (7)(b), a refund may not be made unless a claim has been filed within three years of the date of overpayment.
     (b) Notwithstanding Subsection (7)(a), beginning on July 1, 1998, the commission shall extend the period for a taxpayer to file a claim under Subsection (7)(a) if:
     (i) the three-year period under Subsection (7)(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.

Amended by Chapter 299, 1998 General Session