| (1) |
“Administrative cost” means a fee imposed to cover:
Terms Used In Utah Code 59-1-1402- Administrative cost: means a fee imposed to cover:
| (b) | the cost of administering a garnishment; |
| (c) | the amount the commission pays to a depository institution in accordance with 17; or |
| (d) | a cost similar to Subsections (1)(a) through (c) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 59-1-1402- Deficiency: means :
| (a) | the amount by which a tax, fee, or charge exceeds the difference between:| (i) | the sum of:| (A) | the amount shown as the tax, fee, or charge by a person on the person's return; and |
| (B) | any amount previously assessed, or collected without assessment, as a deficiency; and |
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| (ii) | any amount previously abated, credited, refunded, or otherwise repaid with respect to that tax, fee, or charge; or |
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| (b) | if a person does not show an amount as a tax, fee, or charge on the person's return, or if a person does not make a return, the amount by which the tax, fee, or charge exceeds:| (i) | the amount previously assessed, or collected without assessment, as a deficiency; and |
| (ii) | any amount previously abated, credited, refunded, or otherwise repaid with respect to that tax, fee, or charge. See Utah Code 59-1-1402- Donee: The recipient of a gift.
- Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
- Legatee: A beneficiary of a decedent
- Person: means :Utah Code 68-3-12.5
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- Statute: A law passed by a legislature.
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| (a) |
the cost of filing; |
| (b) |
the cost of administering a garnishment; |
| (c) |
the amount the commission pays to a depository institution in accordance with 17; or |
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| (2) |
“Books and records” means the following made available in printed or electronic format:
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| (3) |
“Deficiency” means:
| (a) |
the amount by which a tax, fee, or charge exceeds the difference between:
| (i) |
the sum of:
| (A) |
the amount shown as the tax, fee, or charge by a person on the person’s return; and |
| (B) |
any amount previously assessed, or collected without assessment, as a deficiency; and |
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| (ii) |
any amount previously abated, credited, refunded, or otherwise repaid with respect to that tax, fee, or charge; or |
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| (b) |
if a person does not show an amount as a tax, fee, or charge on the person’s return, or if a person does not make a return, the amount by which the tax, fee, or charge exceeds:
| (i) |
the amount previously assessed, or collected without assessment, as a deficiency; and |
| (ii) |
any amount previously abated, credited, refunded, or otherwise repaid with respect to that tax, fee, or charge. |
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| (4) |
“Garnishment” means any legal or equitable procedure through which one or more of the following are required to be withheld for payment of an amount a person owes:
| (a) |
an asset of the person held by another person; or |
| (b) |
the earnings of the person. |
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| (5) |
“Liability” means the following that a person is required to remit to the commission:
| (a) |
a tax, fee, or charge; |
| (b) |
an addition to a tax, fee, or charge; |
| (c) |
an administrative cost; |
| (d) |
interest that accrues in accordance with Section 59-1-402; or |
| (e) |
a penalty that accrues in accordance with Section 59-1-401. |
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| (6) |
| (a) |
Subject to Subsection (6)(b), “mathematical error” is as defined in Section 6213(g)(2), Internal Revenue Code. |
| (b) |
The reference to Section 6213(g)(2), Internal Revenue Code, in Subsection (6)(a) means:
| (i) |
the reference to Section 6213(g)(2), Internal Revenue Code, in effect for the taxable year; or |
| (ii) |
a corresponding or comparable provision of the Internal Revenue Code as amended, redesignated, or reenacted. |
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| (7) |
| (a) |
Except as provided in Subsection (7)(b), “tax, fee, or charge” means:
| (i) |
a tax, fee, or charge the commission administers under:
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| (ii) |
another amount that by statute is administered by the commission. |
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| (b) |
“Tax, fee, or charge” does not include a tax, fee, or charge imposed under:
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Amended by Chapter 294, 2020 General Session
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