GroundRules
Utah Code § 59-1-1418: Suspension of running of statute of limitations.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-1 General Taxation Policies
- Part 59-1-14 Assessment, Collections, and Refunds Act
(1) The time period allowed for making an assessment or commencing a proceeding under Section 59-1-1410 shall be extended by the time period during which the commission is prohibited by law from making an assessment or commencing a proceeding for collection, plus 60 days.
(2) The time period allowed for commencing a proceeding under Section 59-1-1410 shall be extended by the time period during which the commencement of the proceeding is stayed by injunction or statutory prohibition.
Collected 2026-09-03T11:34:33Z. Source file · JSON