Part
Petitions for Redetermination of Deficiencies
Title 59 — Revenue and Taxation §§ 59-1-501–59-1-504
- Utah Code § 59-1-501— Procedure for obtaining redetermination of a deficiency -- Claim for refund
- Utah Code § 59-1-502.5— Initial hearing -- Formal hearing to exhaust administrative remedies
- Utah Code § 59-1-503— Assessment and payment of deficiency
- Utah Code § 59-1-504— Time determination final