Utah Code Ann. tit. 59, ch. 1, pt. 14 – Assessment, Collections, and Refunds Act | Midpage

Collections
Utah Code

Part 14

Utah Code Ann. tit. 59, ch. 1, pt. 14

Assessment, Collections, and Refunds Act

59-1-1402Definitions.59-1-1402.1Exceptions to applicability of this part.59-1-1403Commission 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.59-1-1404Definition -- Mailing procedures -- Rulemaking authority -- Commission mailing requirements.59-1-1405Notice of deficiency -- Notice of assessment -- Amended return -- Exception.59-1-1406Record retention -- Commission estimates tax if person fails to file a return.59-1-1407Mathematical errors.59-1-1408Assessments.59-1-1409Definition -- Recomputation of amounts due -- Refunds allowed.59-1-1410Action 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.59-1-1411Notice and demand.59-1-1412Applicability of section -- Delinquent payment -- Notice to third parties.59-1-1413Lien for a liability.59-1-1414Warrant procedures -- Judgment -- Notice requirements after filing warrant.59-1-1415Release of lien.59-1-1416Transferees.59-1-1417Burden of proof -- Statutory construction.59-1-1418Suspension of running of statute of limitations.59-1-1419Venue -- Section does not affect right to seek judicial review.59-1-1420Administrative garnishment order for liability.