Part
Assessment, Collections, and Refunds Act
Title 59 — Revenue and Taxation §§ 59-1-1402–59-1-1420
- Utah Code § 59-1-1402— Definitions
- Utah Code § 59-1-1402.1— Exceptions to applicability of this part
- Utah Code § 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
- Utah Code § 59-1-1404— Definition -- Mailing procedures -- Rulemaking authority -- Commission mailing requirements
- Utah Code § 59-1-1405— Notice of deficiency -- Notice of assessment -- Amended return -- Exception
- Utah Code § 59-1-1406— Record retention -- Commission estimates tax if person fails to file a return
- Utah Code § 59-1-1407— Mathematical errors
- Utah Code § 59-1-1408— Assessments
- Utah Code § 59-1-1409— Definition -- Recomputation of amounts due -- Refunds allowed
- Utah Code § 59-1-1410— Action for collection of tax, fee, or charge -- Action for refund or credit of liability -- Denial of refund claim under appeal -- Appeal of denied refund claim
- Utah Code § 59-1-1411— Notice and demand
- Utah Code § 59-1-1412— Applicability of section -- Delinquent payment -- Notice to third parties
- Utah Code § 59-1-1413— Lien for a liability
- Utah Code § 59-1-1414— Warrant procedures -- Judgment -- Notice requirements after filing warrant
- Utah Code § 59-1-1415— Release of lien
- Utah Code § 59-1-1416— Transferees
- Utah Code § 59-1-1417— Burden of proof -- Statutory construction
- Utah Code § 59-1-1418— Suspension of running of statute of limitations
- Utah Code § 59-1-1419— Venue -- Section does not affect right to seek judicial review
- Utah Code § 59-1-1420— Administrative garnishment order for liability