{"data":{"id":"us-ut/utah-code-59-1-1417","jurisdiction":"us-ut","citation":"Utah Code § 59-1-1417","heading":"Burden of proof -- Statutory construction.","body":"(1) In a proceeding before the commission, the burden of proof is on the petitioner except for determining the following, in which the burden of proof is on the commission:\n(a) whether the petitioner committed fraud with intent to evade a tax, fee, or charge;\n(b) whether the petitioner is obligated as the transferee of property of the person that originally owes a liability or a preceding transferee, but not to show that the person that originally owes a liability is obligated for the liability; and\n(c) whether the petitioner is liable for an increase in a deficiency if the increase is asserted initially after a notice of deficiency is mailed in accordance with Section 59-1-1405 and a petition under Part 5, Petitions for Redetermination of Deficiencies, is filed, unless the increase in the deficiency is the result of a change or correction of federal taxable income:\n(i) required to be reported; and\n(ii) of which the commission has no notice at the time the commission mails the notice of deficiency.\n(2) Regardless of whether a taxpayer has paid or remitted a tax, fee, or charge, the commission or a court considering a case involving the tax, fee, or charge shall:\n(a) construe a statute imposing the tax, fee, or charge strictly in favor of the taxpayer; and\n(b) construe a statute providing an exemption from or credit against the tax, fee, or charge strictly against the taxpayer.","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-S1417.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"5d313824ab84cb8648cf610345afae38458511096d00f91c96abf29549bed856","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-1416","next":"us-ut/utah-code-59-1-1418"},"notice":"GroundRules: Original legal text. Not legal advice."}