(1) |
Terms Used In Utah Code 59-1-1410- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- 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. See Utah Code 59-1-1402- Person: means :Utah Code 68-3-12.5
- Statute: A law passed by a legislature.
- United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
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(a) |
Except as provided in Subsections (3) through (7) and Sections 59-5-114, 59-7-519, 59-10-536, and 59-11-113, the commission shall assess a tax, fee, or charge within three years after the day on which a person files a return. |
(b) |
Except as provided in Subsections (3) through (7), if the commission does not assess a tax, fee, or charge within the three-year period provided in Subsection (1)(a), the commission may not commence a proceeding to collect the tax, fee, or charge. |
(2) |
(a) |
Except as provided in Subsection (2)(b), for purposes of this part, a return filed before the last day prescribed by statute or rule for filing the return is considered to be filed on the last day for filing the return. |
(b) |
A return of withholding tax under 4, is considered to be filed on April 15 of the succeeding calendar year if the return:
(i) |
is for a period ending with or within a calendar year; and |
(ii) |
is filed before April 15 of the succeeding calendar year. |
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(3) |
The commission may assess a tax, fee, or charge or commence a proceeding for the collection of a tax, fee, or charge at any time if:
(a) |
a person:
(i) |
files a:
(A) |
false return with intent to evade; or |
(B) |
fraudulent return with intent to evade; or |
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(ii) |
fails to file a return; or |
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(b) |
the commission estimates the amount of tax, fee, or charge due in accordance with Subsection 59-1-1406(2). |
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(4) |
The commission may extend the period to make an assessment or to commence a proceeding to collect a tax, fee, or charge if:
(a) |
the three-year period under Subsection (1) has not expired; and |
(b) |
the commission and the person sign a written agreement:
(i) |
authorizing the extension; and |
(ii) |
providing for the length of the extension. |
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(5) |
The commission may make an assessment as provided in Subsection (6) if:
(a) |
the commission delays an audit at the request of a person; |
(b) |
the person subsequently refuses to agree to an extension request by the commission; and |
(c) |
the three-year period under Subsection (1) expires before the commission completes the audit. |
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(6) |
An assessment under Subsection (5) shall be:
(a) |
for the time period for which the commission could not make the assessment because of the expiration of the three-year period; and |
(b) |
in an amount equal to the difference between:
(i) |
the commission’s estimate of the amount of tax, fee, or charge the person would have been assessed for the time period described in Subsection (6)(a); and |
(ii) |
the amount of tax, fee, or charge the person actually paid for the time period described in Subsection (6)(a). |
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(7) |
If a person erroneously pays a liability, overpays a liability, pays a liability more than once, or the commission erroneously receives, collects, or computes a liability, the commission shall:
(a) |
credit the liability against any amount of liability the person owes; and |
(b) |
refund any balance to:
(ii) |
(B) |
the person’s personal representative; |
(C) |
the person’s successor; or |
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(8) |
(a) |
Except as provided in Subsection (8)(b) or Section 19-12-203, 59-7-522, 59-10-529, or 59-12-110, the commission may not make a credit or refund unless a person files a claim with the commission within the later of:
(i) |
three years from the due date of the return, including the period of any extension of time provided in statute for filing the return; or |
(ii) |
two years from the date the tax was paid. |
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(b) |
The commission shall extend the time period for a person to file a claim under Subsection (8)(a) if:
(i) |
the time period described in Subsection (8)(a) has not expired; and |
(ii) |
the commission and the person sign a written agreement:
(A) |
authorizing the extension; and |
(B) |
providing for the length of the extension. |
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(9) |
If the commission denies a claim for a credit or refund, a person may request a redetermination of the denial by filing a petition or request for agency action with the commission:
(a) |
(i) |
within a 30-day period after the day on which the commission mails a notice of denial for the claim for credit or refund; or |
(ii) |
within a 90-day period after the day on which the commission mails a notice of denial for the claim for credit or refund, if the notice is addressed to a person outside the United States or the District of Columbia; and |
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(10) |
The action of the commission on a person’s petition for redetermination of a denial of a claim for credit or refund is final 30 days after the day on which the commission sends the commission’s decision or order, unless the person seeks judicial review. |
Amended by Chapter 24, 2014 General Session
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