There is a newer version of the Utah Code
2011 Utah Code
Title 59 Revenue and Taxation
Chapter 1 General Taxation Policies
- Section 101 Definitions.
- Section 201 Composition of commission -- Terms.
- Section 202 Qualifications of members of commission.
- Section 203 Conflicts of interest -- Salaries -- Ethics.
- Section 204 Oath of office.
- Section 205 Chairman -- Quorum -- Voting -- Sessions.
- Section 206 Appointment of staff -- Executive director -- Compensation -- Administrative secretary -- Internal audit unit -- Appeals office staff -- Division directors -- Criminal tax investigators.
- Section 207 Administration plan -- Executive director's functions.
- Section 208 Offices.
- Section 209 Official seal -- Authenticated copies of records as evidence.
- Section 210 General powers and duties.
- Section 211 Uniform system of accounts.
- Section 213 Annual report on Internal Revenue Code changes.
- Section 301 Payment under protest -- Action to recover.
- Section 302 Penalty for nonpayment of certain taxes -- Jeopardy proceedings.
- Section 303 Authorization for commission to apply overpayment of any tax or fee against taxpayer's liability for any tax or fee.
- Section 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.
- Section 305 Convenience fee to cover the costs of electronic payments.
- Section 306 Definition -- State Tax Commission Administrative Charge Account -- Amount of administrative charge -- Deposit of revenues into the restricted account -- Interest deposited into General Fund -- Expenditure of money deposited into the restricted account.
- Section 401 Definitions -- Offenses and penalties -- Rulemaking authority -- Statute of limitations -- Commission authority to waive, reduce, or compromise penalty or interest.
- Section 402 Definitions -- Interest.
- Section 403 (Superseded 01/01/12) Confidentiality -- Exceptions -- Penalty -- Application to property tax.
- Section 403 (Effective 01/01/12) Confidentiality -- Exceptions -- Penalty -- Application to property tax.
- Section 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.
- Section 405 Commission consideration of confidential tax matters.
- Section 501 Procedure for obtaining redetermination of a deficiency -- Claim for refund.
- Section 502.5 Initial hearing.
- Section 503 Assessment and payment of deficiency.
- Section 504 Time determination final.
- Section 601 District court jurisdiction.
- Section 602 Right to appeal -- Venue -- County as party in interest.
- Section 604 Burden of proof -- Decision of court.
- Section 607 Decision of district court as final determination.
- Section 608 Appeal.
- Section 610 Standard of review of appellate court.
- Section 611 Payment of tax on appeal -- Interest.
- Section 701 Grounds for termination and jeopardy assessment -- Notice -- Collection -- Reopening period -- Bond.
- Section 702 Jeopardy assessment -- Notice -- Amount.
- Section 703 Collection procedure -- Review -- Bond for stay -- Sale of seized property.
- Section 704 Restraint of collection restricted.
- Section 705 Payment and collection of penalties, interest, and other liabilities.
- Section 707 Writ of mandate requiring taxpayer to file return.
- Section 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.
- Section 808 Interaudit provisions to apply.
- Section 809 Tax information provided other governmental units.
- Section 901 Creation -- Members -- Terms.
- Section 902 Organization -- Vacancies.
- Section 903 Duties.
- Section 904 Public hearings.
- Section 905 Per diem and travel expenses.
- Section 907 Staff.
- Section 908 Reports.
- Section 1001 Statement of taxpayer rights.
- Section 1002 Audit interviews.
- Section 1003 Penalty waiver.
- Section 1004 Installment payments.
- Section 1005 Suits against commission and its employees.
- Section 1006 Application to jeopardy assessments and property tax.
- Section 1101 Private collection of tax -- Fee.
- Section 1102 Disclosure of tax information -- Confidentiality.
- Section 1301 Title.
- Section 1302 Definitions.
- Section 1303 Taxpayer disclosure of reportable transactions.
- Section 1304 Penalty for taxpayer failure to disclose a reportable transaction.
- Section 1305 Penalty for taxpayer underpayment of tax attributable to a reportable transaction.
- Section 1306 Material advisor disclosure of reportable transactions.
- Section 1307 Material advisor maintenance of list.
- Section 1308 Material advisor penalties.
- Section 1309 Penalty may be waived, reduced, or compromised for reasonable cause.
- Section 1401 Title.
- Section 1402 Definitions.
- Section 1402.1 Exceptions to applicability of this part.
- Section 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.
- Section 1404 Definition -- Mailing procedures -- Rulemaking authority -- Commission mailing requirements.
- Section 1405 Notice of deficiency -- Notice of assessment -- Amended return -- Exception.
- Section 1406 Record retention -- Commission estimates tax if person fails to file a return.
- Section 1407 Mathematical errors.
- Section 1408 Assessments.
- Section 1409 Definition -- Recomputation of amounts due -- Refunds allowed.
- Section 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.
- Section 1411 Notice and demand.
- Section 1412 Applicability of section -- Delinquent payment -- Notice to third parties.
- Section 1413 Lien for a liability.
- Section 1414 Warrant procedures -- Judgment -- Notice requirements after filing warrant.
- Section 1415 Release of lien.
- Section 1416 Transferees.
- Section 1417 Burden of proof.
- Section 1418 Suspension of running of statute of limitations.
- Section 1419 Venue -- Section does not affect right to seek judicial review.
- Section 1501 Title.
- Section 1502 Gold and silver coin.
- Section 1503 Nonrefundable credit -- Sales tax exemption.
- Section 1504 Revenue and Taxation Interim Committee study.
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.