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Terms Used In Utah Code 59-11-113
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.
State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(2)
A taxpayer shall:
(a)
notify the commission within 90 days after a final determination of a change on the taxpayer’s federal estate tax return if:
(i)
the change is made because:
(A)
the taxpayer filed an amended federal return; or
(B)
of an action by the federal government; and
(ii)
the change increases the taxpayer’s state tax liability; and
(b)
if the taxpayer is required to notify the commission of a change as provided in Subsection (2)(a)(i), file a copy of:
(i)
the amended federal return; and
(ii)
an amended state return that conforms to the changes on the federal return.
(3)
(a)
The commission may assess a deficiency in state estate taxes as a result of a change in a taxpayer’s net income under Subsection (2):
(i)
within three years after a taxpayer files an amended return under Subsection (2)(b) if the taxpayer files an amended return; or
(ii)
within six years after the change if a taxpayer does not file an amended return under Subsection (2)(b).
(b)
The amount of a deficiency assessed under Subsection (3)(a) may not exceed the amount of the increase in Utah tax attributable to the change under Subsection (2)(a).
(4)
A party to a proceeding before the district court concerning a tax imposed by this chapter, including the commission, may appeal from the order, judgment, or decree entered by the district court.
