Utah Code 59-1-1417. Burden of proof — Statutory construction
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(1) In a proceeding before the commission, the burden of proof is on the petitioner except for determining the following, in which the burden of proof is on the commission:
Terms Used In Utah Code 59-1-1417
- Deficiency: means :(3)(a) the amount by which a tax, fee, or charge exceeds the difference between:(3)(a)(i) the sum of:(3)(a)(i)(A) the amount shown as the tax, fee, or charge by a person on the person's return; and(3)(a)(i)(B) any amount previously assessed, or collected without assessment, as a deficiency; and(3)(a)(ii) any amount previously abated, credited, refunded, or otherwise repaid with respect to that tax, fee, or charge; or(3)(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:(3)(b)(i) the amount previously assessed, or collected without assessment, as a deficiency; and(3)(b)(ii) any amount previously abated, credited, refunded, or otherwise repaid with respect to that tax, fee, or charge. See Utah Code 59-1-1402
- Fraud: Intentional deception resulting in injury to another.
- Liability: means the following that a person is required to remit to the commission:
(5)(a) a tax, fee, or charge;(5)(b) an addition to a tax, fee, or charge;(5)(c) an administrative cost;(5)(d) interest that accrues in accordance with Section 59-1-402; or(5)(e) a penalty that accrues in accordance with Section 59-1-401. See Utah Code 59-1-1402- Person: means :
(24)(a) an individual;(24)(b) an association;(24)(c) an institution;(24)(d) a corporation;(24)(e) a company;(24)(f) a trust;(24)(g) a limited liability company;(24)(h) a partnership;(24)(i) a political subdivision;(24)(j) a government office, department, division, bureau, or other body of government; and(24)(k) any other organization or entity. See 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.
- Transferee: means :
(8)(a) a devisee;(8)(b) a distributee;(8)(c) a donee;(8)(d) an heir;(8)(e) a legatee; or(8)(f) a person similar to Subsections (8)(a) through (e) 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(1)(a) whether the petitioner committed fraud with intent to evade a tax, fee, or charge;(1)(b) whether the petitioner is obligated as the transferee of property of the person that originally owes a liability or a preceding transferee, but not to show that the person that originally owes a liability is obligated for the liability; and(1)(c) whether the petitioner is liable for an increase in a deficiency if the increase is asserted initially after a notice of deficiency is mailed in accordance with Section59-1-1405 and a petition underPart 5, Petitions for Redetermination of Deficiencies , is filed, unless the increase in the deficiency is the result of a change or correction of federal taxable income:(1)(c)(i) required to be reported; and(1)(c)(ii) of which the commission has no notice at the time the commission mails the notice of deficiency.(2) Regardless of whether a taxpayer has paid or remitted a tax, fee, or charge, the commission or a court considering a case involving the tax, fee, or charge shall:(2)(a) construe a statute imposing the tax, fee, or charge strictly in favor of the taxpayer; and(2)(b) construe a statute providing an exemption from or credit against the tax, fee, or charge strictly against the taxpayer.