2006 Utah Code - 59-26-107 — Action for collection of tax -- Action for refund or credit of tax.

     59-26-107.   Action for collection of tax -- Action for refund or credit of tax.
     (1) Except as provided in Subsections (2) through (5):
     (a) the commission shall assess a tax under this chapter within three years after a multi-channel video or audio service provider files a return; and
     (b) if the commission does not assess a tax under this chapter within the three-year period provided in Subsection (1)(a), the commission may not commence a proceeding to collect the tax.
     (2) The commission may assess a tax at any time if a multi-channel video or audio service provider:
     (a) files a false or fraudulent return with intent to evade; or
     (b) does not file a return.
     (3) 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 (1) has not expired; and
     (b) the commission and the multi-channel video or audio service provider sign a written agreement:
     (i) authorizing the extension; and
     (ii) providing for the length of the extension.
     (4) If the commission delays an audit at the request of a multi-channel video or audio service provider, the commission may make an assessment as provided in Subsection (5) if:
     (a) the multi-channel video or audio service provider subsequently refuses to agree to an extension request by the commission; and
     (b) the three-year period under Subsection (1) expires before the commission completes the audit.
     (5) An assessment under Subsection (3) 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 tax the multi-channel video or audio service provider would have been assessed for the time period described in Subsection (5)(a); and
     (ii) the amount of tax the multi-channel video or audio service provider actually paid for the time period described in Subsection (5)(a).
     (6) (a) Except as provided in Subsection (6)(b), the commission may not make a credit or refund unless the multi-channel video or audio service provider files a claim with the commission within three years of the date of overpayment.
     (b) The commission shall extend the period for a multi-channel video or audio service provider to file a claim under Subsection (6)(a) if:
     (i) the three-year period under Subsection (6)(a) has not expired; and
     (ii) the commission and the multi-channel video or audio service provider sign a written agreement:
     (A) authorizing the extension; and
     (B) providing for the length of the extension.

Enacted by Chapter 300, 2004 General Session