State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-01

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 autho
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 explan
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
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
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.

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-01

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 autho
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 explan
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
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
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.

State Codes and Statutes

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-01

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 autho
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 explan
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
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
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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