There Is a Newer Version of the Utah Code
2012 Utah Code
Title 59 - Revenue and Taxation
Article 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 - 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 - Requirement to post security -- Waiver -- Payment of tax, interest, or penalties after judicial decision -- 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 801.5 - Purpose of compact -- Definitions -- Elements of sales and use tax laws -- The Multistate Tax Commission -- Uniform regulations and forms -- Interstate audits -- Entry into force and withdrawal -- Effect on other laws and jurisdiction -- Construction and severability.
- Section 808 - Interaudit provisions to apply.
- Section 809 (Superseded 07/01/14) - Tax information provided other governmental units.
- Section 809 (Effective 07/01/14) - Commission authority related to the Multistate Tax Commission and governmental entities.
- 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 -- Statutory construction.
- 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 1501.1 - Definitions.
- Section 1502 - Specie legal tender is legal tender in the state -- Person may not compel another person to tender or accept specie legal tender -- Court or congressional action to authorize gold or silver coin or bullion as legal tender.
- Section 1503 - Nonrefundable credit -- Sales and use tax exemption -- Sales and use tax remittance.
- Section 1505 - Attorney general to enforce part.
- Section 1506 - Severability clause.
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