Utah Title 59 — Revenue And Taxation :: 59-1-504 — Time Determination Final.

59-1-504. Time determination final.
The action of the commission on the taxpayer's petition for redetermination of deficiency shall be final 30 days after the date the commission's notice of agency action is sent. All tax, interest, and penalties are due 30 days from the date the commission's decision or order is sent, unless the taxpayer seeks judicial review.

Amended by Chapter 86, 2000 General Session