GroundRules
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- Utah Code § 59-1-501 · Procedure for obtaining redetermination of a deficiency -- Claim for refund.
- Utah Code § 59-1-502.5 · Initial hearing -- Formal hearing to exhaust administrative remedies.
- Utah Code § 59-1-503 · Assessment and payment of deficiency.
- Utah Code § 59-1-504 · Time determination final.
- Utah Code § 59-1-601 · District court jurisdiction.
- Utah Code § 59-1-602 · Right to appeal -- Venue -- County as party in interest.
- Utah Code § 59-1-604 · Burden of proof -- Decision of court.
- Utah Code § 59-1-607 · Decision of district court as final determination.
- Utah Code § 59-1-608 · Appeal.
- Utah Code § 59-1-610 · Standard of review of appellate court.
- Utah Code § 59-1-611 · Requirement to post security -- Waiver -- Payment of tax, interest, or penalties after judicial decision -- Interest.
- Utah Code § 59-1-612 · Formal hearing to exhaust administrative remedies.
- Utah Code § 59-1-613 · Judicial review -- Mandatory stay of certain commission cases.
- Utah Code § 59-1-701 · Grounds for termination and jeopardy assessment -- Notice -- Collection -- Reopening period -- Bond.
- Utah Code § 59-1-702 · Jeopardy assessment -- Notice -- Amount.
- Utah Code § 59-1-703 · Collection procedure -- Review -- Bond for stay -- Sale of seized property.
- Utah Code § 59-1-704 · Restraint of collection restricted.
- Utah Code § 59-1-705 · Payment and collection of penalties, interest, and other liabilities.
- Utah Code § 59-1-707 · Writ of mandate requiring taxpayer to file return.
- Utah Code § 59-1-801.5 · Purpose of compact -- Definitions -- Elements of sales and use tax laws -- The Multistate Tax Commission -- Uniform regulations and forms -- Interstate audits -- Entry into force and withdrawal -- Effect on other laws and jurisdiction -- Construction and severability.
- Utah Code § 59-1-808 · Interaudit provisions to apply.
- Utah Code § 59-1-809 · Commission authority related to the Multistate Tax Commission and governmental entities.
- Utah Code § 59-1-1001 · Statement of taxpayer rights.
- Utah Code § 59-1-1002 · Audit interviews.
- Utah Code § 59-1-1003 · Penalty waiver.
- Utah Code § 59-1-1004 · Installment payments.
- Utah Code § 59-1-1005 · Suits against commission and its employees.
- Utah Code § 59-1-1006 · Application to jeopardy assessments and property tax.
- Utah Code § 59-1-1101 · Private collection of tax -- Fee.
- Utah Code § 59-1-1102 · Disclosure of tax information -- Confidentiality.
- Utah Code § 59-1-1302 · Definitions.
- Utah Code § 59-1-1303 · Taxpayer disclosure of reportable transactions.
- Utah Code § 59-1-1304 · Penalty for taxpayer failure to disclose a reportable transaction.
- Utah Code § 59-1-1305 · Penalty for taxpayer underpayment of tax attributable to a reportable transaction.
- Utah Code § 59-1-1306 · Material advisor disclosure of reportable transactions.
- Utah Code § 59-1-1307 · Material advisor maintenance of list.
- Utah Code § 59-1-1308 · Material advisor penalties.
- Utah Code § 59-1-1309 · Penalty may be waived, reduced, or compromised for reasonable cause.
- Utah Code § 59-1-1402 · Definitions.
- Utah Code § 59-1-1402.1 · Exceptions to applicability of this part.
- Utah Code § 59-1-1403 · Commission to collect a tax, fee, or charge -- Receipt for tax, fee, or charge paid -- Additional remedies -- Collection agents and counsel -- Action by attorney general or county attorney -- Commission rulemaking authority.
- Utah Code § 59-1-1404 · Definition -- Mailing procedures -- Rulemaking authority -- Commission mailing requirements.
- Utah Code § 59-1-1405 · Notice of deficiency -- Notice of assessment -- Amended return -- Exception.
- Utah Code § 59-1-1406 · Record retention -- Commission estimates tax if person fails to file a return.
- Utah Code § 59-1-1407 · Mathematical errors.
- Utah Code § 59-1-1408 · Assessments.
- Utah Code § 59-1-1409 · Definition -- Recomputation of amounts due -- Refunds allowed.
- Utah Code § 59-1-1410 · Action for collection of tax, fee, or charge -- Action for refund or credit of liability -- Denial of refund claim under appeal -- Appeal of denied refund claim.
- Utah Code § 59-1-1411 · Notice and demand.
- Utah Code § 59-1-1412 · Applicability of section -- Delinquent payment -- Notice to third parties.
- Utah Code § 59-1-1413 · Lien for a liability.
- Utah Code § 59-1-1414 · Warrant procedures -- Judgment -- Notice requirements after filing warrant.
- Utah Code § 59-1-1415 · Release of lien.
- Utah Code § 59-1-1416 · Transferees.
- Utah Code § 59-1-1417 · Burden of proof -- Statutory construction.
- Utah Code § 59-1-1418 · Suspension of running of statute of limitations.
- Utah Code § 59-1-1419 · Venue -- Section does not affect right to seek judicial review.
- Utah Code § 59-1-1420 · Administrative garnishment order for liability.
- Utah Code § 59-1-1501.1 · Definitions.
- Utah Code § 59-1-1502 · Specie legal tender is legal tender in the state -- Person may not compel another person to tender or accept specie legal tender -- Court or congressional action to authorize gold or silver coin or bullion as legal tender.
- Utah Code § 59-1-1503 · Nonrefundable credit -- Sales and use tax exemption -- Sales and use tax remittance.
- Utah Code § 59-1-1505 · Attorney general to enforce part.
- Utah Code § 59-1-1506 · Severability clause.
- Utah Code § 59-1-1602 · Definitions.
- Utah Code § 59-1-1603 · Applicability of part.
- Utah Code § 59-1-1604 · Arguments for and against a ballot proposition -- Rebuttal arguments -- Posting arguments.
- Utah Code § 59-1-1605 · Public meeting requirements.
- Utah Code § 59-1-1702 · Definitions.
- Utah Code § 59-1-1703 · Depository institution data match system.
- Utah Code § 59-1-1704 · Election to enter into an agreement.
- Utah Code § 59-1-1705 · Requirement to access depository institution data match system.
- Utah Code § 59-1-1706 · Requirement for a depository institution to provide information to the commission.
- Utah Code § 59-1-1707 · Commission requirement to provide notice of levy to depository institution -- Duration of levy.
- Utah Code § 59-1-1708 · Depository institution requirement to secure amount subject to levy in account holder's account.
- Utah Code § 59-1-1709 · Commission to send notice to delinquent taxpayer.
- Utah Code § 59-1-1710 · Commission to determine portion of an amount subject to levy -- Process for resolution of dispute -- Extension of certain time periods -- District court action -- Rulemaking authority.
- Utah Code § 59-1-1711 · Depository institution to release portion of amount subject to levy.
- Utah Code § 59-1-1712 · Limitations on commission authority to levy.
- Utah Code § 59-1-1713 · Commission payment to depository institution to secure amount subject to levy.
- Utah Code § 59-1-1714 · Amount levied or released in error -- Rulemaking authority.
- Utah Code § 59-1-1715 · Limits on a depository institution's authority to disclose or provide notice -- Depository institution authority to provide information.
- Utah Code § 59-1-1716 · Limits on depository institution liability.
- Utah Code § 59-1-1717 · Confidentiality of information.
- Utah Code § 59-1-1801 · Definitions.
- Utah Code § 59-1-1802 · Reporting by payment settlement entity.
- Utah Code § 59-1-1901 · Definitions.
- Utah Code § 59-1-1902 · Statewide Tax Administration and Technology Solutions -- Duties of program manager.
- Utah Code § 59-2-102 · Definitions.
- Utah Code § 59-2-103 · Rate of assessment of property -- Residential property.
- Utah Code § 59-2-103.5 · Procedures to obtain an exemption for residential property -- Procedure if property owner or property no longer qualifies to receive a residential exemption.
- Utah Code § 59-2-104 · Situs of property for tax purposes.
- Utah Code § 59-2-105 · Situs of public utilities, bridges, ferries, and canals.
- Utah Code § 59-2-107 · Classes of personal property -- Rulemaking authority.
- Utah Code § 59-2-109 · Burden of proof.
- Utah Code § 59-2-109.1 · Burden of proof for an appeal involving property eligible for deferral for 2023.
- Utah Code § 59-2-110 · Designation of person to receive notice.
- Utah Code § 59-2-201 · Assessment by commission -- Determination of value of mining property -- Determination of value of aircraft -- Notification of assessment -- Local assessment of property assessed by the unitary method -- Commission may consult with county.
- Utah Code § 59-2-202 · Statement of taxpayer -- Extension of time for filing -- Assessment without statement -- Penalty for failure to file statement or information -- Waiver, reduction, or compromise of penalty -- Appeals.
- Utah Code § 59-2-203 · Record of assessment of railroads and other companies -- Review by county assessor.
- Utah Code § 59-2-204 · Record of assessment of public utility and air travel companies -- Review by county assessor.