{"data":{"id":"us-ut/utah-code-59-1-1405","jurisdiction":"us-ut","citation":"Utah Code § 59-1-1405","heading":"Notice of deficiency -- Notice of assessment -- Amended return -- Exception.","body":"(1) Except as provided in Subsection (3) or (5), the commission shall mail a notice of deficiency to a person in accordance with Section 59-1-1404 if the commission finds there is:\n(a) a deficiency in a tax, fee, or charge imposed; or\n(b) an increase or decrease in a deficiency.\n(2) A notice of deficiency described in Subsection (1) shall contain:\n(a) the details of the deficiency; and\n(b) the manner of computing the tax.\n(3) If the commission estimates an amount of tax, fee, or charge due under Subsection 59-1-1406(2), the commission:\n(a) shall mail a notice of deficiency:\n(i) to the person for which the commission estimates the amount of tax, fee, or charge due; and\n(ii) in accordance with Section 59-1-1404; or\n(b) shall:\n(i) mail a notice to the person for which the commission estimates the amount of tax, fee, or charge due:\n(A) that the amount the commission estimates as a tax, fee, or charge is an assessment; and\n(B) in accordance with Section 59-1-1404; and\n(ii) provide in the notice described in Subsection (3)(b)(i) that if the person files an amended return within the time period provided in Section 59-1-1410, the commission shall replace the assessment with the amount shown on the person's amended return.\n(4) If the commission mails notice to a person under Subsection (3)(b), the person may file an amended return within the period provided in Section 59-1-1410 to replace the assessment of tax.\n(5) If the commission makes a jeopardy assessment under Part 7, Termination and Jeopardy Assessments Procedure:\n(a) the commission is not required to mail a notice of deficiency described in Subsection (1) to the person against which the commission makes the jeopardy assessment; and\n(b) the jeopardy assessment is subject to the procedures and requirements of Part 7, Termination and Jeopardy Assessments Procedure.","path":["Title 59 Revenue and Taxation","Chapter 59-1 General Taxation Policies","Part 59-1-14 Assessment, Collections, and Refunds Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter1/59-1-S1405.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"bc498dac07832995c69200d2a06694a5968cac3859701cd63ea43bef221a2c20","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-1404","next":"us-ut/utah-code-59-1-1406"},"notice":"GroundRules: Original legal text. Not legal advice."}