{"data":{"id":"us-ut/utah-code-59-1-1411","jurisdiction":"us-ut","citation":"Utah Code § 59-1-1411","heading":"Notice and demand.","body":"(1) The commission shall as soon as practicable mail notice and demand to a person who owes a liability that has been assessed but remains unpaid.\n(2)\n(a) The notice and demand required by Subsection (1) shall:\n(i) except as provided in Subsection (2)(b), state the amount of the liability;\n(ii) demand payment of the liability; and\n(iii) be mailed in accordance with Section 59-1-1404.\n(b) For purposes of Subsection (2)(a)(i), the notice and demand shall:\n(i) state the amount of interest and penalties that have accrued as of the date of the notice and demand; and\n(ii) include a statement that interest and penalties may continue to accrue in accordance with Sections 59-1-401 and 59-1-402.\n(3) Payment for a liability may not be demanded before the last day prescribed for payment of the liability, including an extension, unless the commission determines under Section 59-1-701 that collection of the liability would be jeopardized by delay.\n(4) Upon issuance of the notice and demand described in this section, a person that owes a liability shall pay the liability at the place and time stated in the notice and demand.","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-S1411.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"d6af9640bfa200df7be639af41e3156c8e6be804aa57632a984a76f9db8f9586","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-1410","next":"us-ut/utah-code-59-1-1412"},"notice":"GroundRules: Original legal text. Not legal advice."}