2006 Utah Code - 59-13-313 — Commission to enforce the laws -- Estimations of tax -- Penalties -- Notice of determinations -- Information sharing with other states -- Assessment procedures.

     59-13-313.   Commission to enforce the laws -- Estimations of tax -- Penalties -- Notice of determinations -- Information sharing with other states -- Assessment procedures.
     (1) (a) The commission is charged with the enforcement of this part and may prescribe rules relating to administration and enforcement of this part.
     (b) The commission may coordinate with state and federal agencies in the enforcement of this part.
     (c) Enforcement procedures may include checking diesel fuel dye compliance of storage facilities and tanks of vehicles, in a manner consistent with state and federal law.
     (2) (a) If the commission has reason to question the report filed or the amount of special fuel tax paid to the state by any user or supplier, it may compute and determine the amount to be paid based upon the best information available to it.
     (b) Any added amount of special fuel tax determined to be due under this section shall have added to it a penalty as provided under Section 59-1-401, and shall bear interest at the rate and in the manner prescribed in Section 59-1-402.
     (c) The commission shall give to the user or supplier written notice of its determination. The notice may be served personally or sent to the user or supplier at the user or supplier's last-known address as it appears in the records of the commission.
     (3) The commission may, upon the duly received request of the officials to whom the enforcement of the special fuel laws of any other state are entrusted, forward to those officials any information which the commission may have in its possession relative to the delivery, removal, production, manufacture, refining, compounding, receipt, sale, use, transportation, or shipment of special fuel by any person.
     (4) (a) Except as provided in Subsections (4)(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 (4)(c) through (f), if the commission does not make an assessment under Subsection (4)(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 (4)(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 (4)(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 (4) 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 (4)(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 (4) expires before the commission

completes the audit.
     (f) An assessment under Subsection (4)(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:
     (A) the commission's estimate of the amount of taxes the taxpayer would have been assessed for the time period described in Subsection (4)(f)(i); and
     (B) the amount of taxes the taxpayer actually paid for the time period described in Subsection (4)(f)(i).

Amended by Chapter 86, 2000 General Session