GroundRules
Utah Code § 59-1-503: Assessment and payment of deficiency.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-1 General Taxation Policies
- Part 59-1-5 Petitions for Redetermination of Deficiencies
(1) Following a redetermination of a deficiency by the commission, the entire amount redetermined as the deficiency by the decision of the commission, which has become final, shall be assessed and shall be paid within 30 days from the date the notice and demand is sent from the commission.
(2) If the taxpayer does not file a petition with the commission within the time prescribed for filing the petition, the deficiency, notice of which has been sent to the taxpayer, shall be assessed, and shall be paid within 30 days from the date the notice and demand is sent from the commission.
Collected 2026-09-03T11:34:33Z. Source file · JSON