{"data":{"id":"us-ut/utah-code-59-1-1418","jurisdiction":"us-ut","citation":"Utah Code § 59-1-1418","heading":"Suspension of running of statute of limitations.","body":"(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.\n(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.","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-S1418.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"d56a87362e713959f71b89e36572939b393d834ee3a06a928a058884c3758e04","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-1417","next":"us-ut/utah-code-59-1-1419"},"notice":"GroundRules: Original legal text. Not legal advice."}