(1)  The commission and officers of the division designated by the commission may summon witnesses to give testimony under oath or to give written deposition upon any matter under the jurisdiction of the division.

Attorney's Note

Under the Utah Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
class C misdemeanorup to 90 daysup to $750
For details, see Utah Code § 76-3-204

Terms Used In Utah Code 41-1a-113

  • Commission: means the State Tax Commission. See Utah Code 41-1a-102
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Division: means the Motor Vehicle Division of the commission, created in Section 41-1a-106. See Utah Code 41-1a-102
  • Person: means :Utah Code 68-3-12.5
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
(2)  The summons may require the production of relevant books, papers, or records.

(3)  Every summons shall be served at least five days before the return date, either by personal service made by any person over 18 years of age or by registered mail, but return acknowledgment is required to prove the latter service.

(4)  The fees for the attendance and travel of witnesses are the same as for witnesses before the district court.

(5)  Failure to obey a summons served is a class C misdemeanor.

Renumbered and Amended by Chapter 1, 1992 General Session