There is a newer version of the Utah Code
Utah Chapter 01 — General Taxation Policies
- 59-1-101 — Definitions.
- 59-1-201 — Composition Of Commission -- Terms.
- 59-1-202 — Qualifications Of Members Of Commission.
- 59-1-203 — Conflicts Of Interest -- Salaries -- Ethics.
- 59-1-204 — Oath Of Office.
- 59-1-205 — Chairman -- Quorum -- Voting -- Sessions.
- 59-1-206 — Appointment Of Staff -- Executive Director -- Compensation -- Administrative Secretary -- Internal Audit Unit -- Appeals Office Staff -- Division Directors -- Criminal Tax Investigators.
- 59-1-207 — Administration Plan -- Executive Director's Functions.
- 59-1-208 — Offices.
- 59-1-209 — Official Seal -- Authenticated Copies Of Records As Evidence.
- 59-1-210 — General Powers And Duties.
- 59-1-211 — Uniform System Of Accounts.
- 59-1-213 — Annual Report On Internal Revenue Code Changes.
- 59-1-301 — Payment Under Protest -- Action To Recover.
- 59-1-302 — Penalty For Nonpayment Of Certain Taxes -- Jeopardy Proceedings.
- 59-1-303 — Authorization For Commission To Apply Overpayment Of Any Tax Or Fee Against Taxpayer's Liability For Any Tax Or Fee.
- 59-1-304 — Definition -- Limitations On Maintaining A Class Action That Relates To A Tax Or Fee -- Requirements For A Person To Be Included As A Member Of A Class In A Class Action -- Rulemaking Authority -- Commission Report To Revenue And Taxation Interim Committee -- Limitations On Recovery By Members Of A Class -- Severability.
- 59-1-305 — Convenience Fee To Cover The Costs Of Electronic Payments.
- 59-1-401 — Definitions -- Offenses And Penalties -- Rulemaking Authority -- Statute Of Limitations -- Commission Authority To Waive, Reduce, Or Compromise Penalty Or Interest.
- 59-1-402 — Definitions -- Interest.
- 59-1-403 — Confidentiality -- Exceptions -- Penalty -- Application To Property Tax.
- 59-1-404 — Definitions -- Confidentiality Of Commercial Information Obtained From A Property Taxpayer Or Derived From The Commercial Information -- Rulemaking Authority -- Exceptions -- Written Explanation -- Signature Requirements -- Retention Of Signed Explanation By Employer -- Penalty.
- 59-1-501 — Procedure For Obtaining Redetermination Of A Deficiency -- Claim For Refund.
- 59-1-502.5 — Initial Hearing.
- 59-1-503 — Assessment And Payment Of Deficiency.
- 59-1-504 — Time Determination Final.
- 59-1-601 — District Court Jurisdiction.
- 59-1-602 — Right To Appeal -- Venue -- County As Party In Interest.
- 59-1-604 — Burden Of Proof -- Decision Of Court.
- 59-1-607 — Decision Of District Court As Final Determination.
- 59-1-608 — Appeal.
- 59-1-610 — Standard Of Review Of Appellate Court.
- 59-1-611 — Payment Of Tax On Appeal -- Interest.
- 59-1-701 — Grounds For Termination And Jeopardy Assessment -- Notice -- Collection -- Reopening Period -- Bond.
- 59-1-702 — Jeopardy Assessment -- Notice -- Amount.
- 59-1-703 — Collection Procedure -- Review -- Bond For Stay -- Sale Of Seized Property.
- 59-1-704 — Restraint Of Collection Restricted.
- 59-1-705 — Payment And Collection Of Penalties, Interest, And Other Liabilities.
- 59-1-707 — Writ Of Mandate Requiring Taxpayer To File Return.
- 59-1-801 — Purpose Of Compact -- Definitions -- Elements Of Income Tax Laws -- Allocation And Apportionment Of Income -- Elements Of Sales And Use Tax Laws -- The Commission -- Uniform Regulations And Forms -- Interstate Audits -- Arbitration -- Entry Into Force And Withdrawal -- Effect On Other Laws And Jurisdiction -- Construction And Severability.
- 59-1-808 — Interaudit Provisions To Apply.
- 59-1-809 — Tax Information Provided Other Governmental Units.
- 59-1-901 — Creation -- Members -- Terms.
- 59-1-902 — Organization -- Vacancies.
- 59-1-903 — Duties.
- 59-1-904 — Public Hearings.
- 59-1-905 — Per Diem And Travel Expenses -- Recommendations.
- 59-1-907 — Staff.
- 59-1-908 — Reports.
- 59-1-1001 — Statement Of Taxpayer Rights.
- 59-1-1002 — Audit Interviews.
- 59-1-1003 — Penalty Waiver.
- 59-1-1004 — Installment Payments.
- 59-1-1005 — Suits Against Commission And Its Employees.
- 59-1-1006 — Application To Jeopardy Assessments And Property Tax.
- 59-1-1101 — Private Collection Of Tax -- Fee.
- 59-1-1102 — Disclosure Of Tax Information -- Confidentiality.
- 59-1-1301 — Title.
- 59-1-1302 — Definitions.
- 59-1-1303 — Taxpayer Disclosure Of Reportable Transactions.
- 59-1-1304 — Penalty For Taxpayer Failure To Disclose A Reportable Transaction.
- 59-1-1305 — Penalty For Taxpayer Underpayment Of Tax Attributable To A Reportable Transaction.
- 59-1-1306 — Material Advisor Disclosure Of Reportable Transactions.
- 59-1-1307 — Material Advisor Maintenance Of List.
- 59-1-1308 — Material Advisor Penalties.
- 59-1-1309 — Penalty May Be Waived, Reduced, Or Compromised For Reasonable Cause.
- 59-1-1401 — Title.
- 59-1-1402 — Definitions.
- 59-1-1403 — Commission To Collect A Tax, Fee, Or Charge -- Receipt For Tax, Fee, Or Charge Paid -- Additional Remedies -- Collection Agents And Counsel -- Action By Attorney General Or County Attorney -- Commission Rulemaking Authority.
- 59-1-1404 — Definition -- Mailing Procedures -- Rulemaking Authority -- Commission Mailing Requirements.
- 59-1-1405 — Notice Of Deficiency -- Notice Of Assessment -- Amended Return -- Exception.
- 59-1-1406 — Record Retention -- Commission Estimates Tax If Person Fails To File A Return.
- 59-1-1407 — Mathematical Errors.
- 59-1-1408 — Assessments.
- 59-1-1409 — Definition -- Recomputation Of Amounts Due -- Refunds Allowed.
- 59-1-1410 — Action For Collection Of Tax, Fee, Or Charge -- Action For Refund Or Credit Of Tax, Fee, Or Charge -- Denial Of Refund Claim Under Appeal -- Appeal Of Denied Refund Claim.
- 59-1-1411 — Notice And Demand.
- 59-1-1412 — Applicability Of Section -- Delinquent Payment -- Notice To Third Parties.
- 59-1-1413 — Lien For A Liability.
- 59-1-1414 — Warrant Procedures -- Judgment -- Notice Requirements After Filing Warrant.
- 59-1-1415 — Release Of Lien.
- 59-1-1416 — Transferees.
- 59-1-1417 — Burden Of Proof.
- 59-1-1418 — Suspension Of Running Of Statute Of Limitations.
- 59-1-1419 — Venue -- Section Does Not Affect Right To Seek Judicial Review.
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