{"data":{"id":"us-ut/utah-code-59-1-504","jurisdiction":"us-ut","citation":"Utah Code § 59-1-504","heading":"Time determination final.","body":"The action of the commission on the taxpayer's petition for redetermination of deficiency shall be final 30 days after the date the commission's notice of agency action is sent. All tax, interest, and penalties are due 30 days from the date the commission's decision or order is sent, unless the taxpayer seeks judicial review.","path":["Title 59 Revenue and Taxation","Chapter 59-1 General Taxation Policies","Part 59-1-5 Petitions for Redetermination of Deficiencies"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter1/59-1-S504.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"fde530d1856b810bbe457a2e7a9c7b3a4cce1b88e92945f0b932caf0963892ab","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-503","next":"us-ut/utah-code-59-1-601"},"notice":"GroundRules: Original legal text. Not legal advice."}