59-1-1411 - Notice and demand.
59-1-1411. Notice and demand.
(1) The commission shall as soon as practicable mail notice and demand to a person who owesa liability that has been assessed but remains unpaid.
(2) (a) The notice and demand required by Subsection (1) shall:
(i) except as provided in Subsection (2)(b), state the amount of the liability;
(ii) demand payment of the liability; and
(iii) be mailed in accordance with Section 59-1-1404.
(b) For purposes of Subsection (2)(a)(i), the notice and demand shall:
(i) state the amount of interest and penalties that have accrued as of the date of the notice anddemand; and
(ii) include a statement that interest and penalties may continue to accrue in accordance withSections 59-1-401 and 59-1-402.
(3) Payment for a liability may not be demanded before the last day prescribed for payment ofthe liability, including an extension, unless the commission determines under Section 59-1-701 thatcollection of the liability would be jeopardized by delay.
(4) Upon issuance of the notice and demand described in this section, a person that owes aliability shall pay the liability at the place and time stated in the notice and demand.
(1) The commission shall as soon as practicable mail notice and demand to a person who owesa liability that has been assessed but remains unpaid.
(2) (a) The notice and demand required by Subsection (1) shall:
(i) except as provided in Subsection (2)(b), state the amount of the liability;
(ii) demand payment of the liability; and
(iii) be mailed in accordance with Section 59-1-1404.
(b) For purposes of Subsection (2)(a)(i), the notice and demand shall:
(i) state the amount of interest and penalties that have accrued as of the date of the notice anddemand; and
(ii) include a statement that interest and penalties may continue to accrue in accordance withSections 59-1-401 and 59-1-402.
(3) Payment for a liability may not be demanded before the last day prescribed for payment ofthe liability, including an extension, unless the commission determines under Section 59-1-701 thatcollection of the liability would be jeopardized by delay.
(4) Upon issuance of the notice and demand described in this section, a person that owes aliability shall pay the liability at the place and time stated in the notice and demand.
Enacted by Chapter 212, 2009 General Session