{"data":{"id":"us-ut/utah-code-59-14-410","jurisdiction":"us-ut","citation":"Utah Code § 59-14-410","heading":"Action for collection of tax -- Action for refund or credit of tax.","body":"(1)\n(a) Except as provided in Subsections (2) through (5), the commission shall assess a tax under this chapter within three years after a taxpayer files a return.\n(b) Except as provided in Subsections (2) through (5), if the commission does not assess a tax under this chapter within the three-year period provided in Subsection (1)(a), the commission may not commence a proceeding to collect the tax.\n(2) The commission may assess a tax at any time if a taxpayer:\n(a) files a false or fraudulent return with intent to evade; or\n(b) does not file a return.\n(3) The commission may extend the period to make an assessment or to commence a proceeding to collect the tax under this chapter if:\n(a) the three-year period under Subsection (1) has not expired; and\n(b) the commission and the taxpayer sign a written agreement:\n(i) authorizing the extension; and\n(ii) providing for the length of the extension.\n(4) If the commission delays an audit at the request of a taxpayer, the commission may make an assessment as provided in Subsection (5) if:\n(a) the taxpayer subsequently refuses to agree to an extension request by the commission; and\n(b) the three-year period under Subsection (1) expires before the commission completes the audit.\n(5) An assessment under Subsection (4) shall be:\n(a) for the time period for which the commission could not make an assessment because of the expiration of the three-year period; and\n(b) in an amount equal to the difference between:\n(i) the commission's estimate of the amount of tax the taxpayer would have been assessed for the time period described in Subsection (5)(a); and\n(ii) the amount of tax the taxpayer actually paid for the time period described in Subsection (5)(a).\n(6)\n(a) Except as provided in Subsection (6)(b), the commission may not make a credit or refund unless the taxpayer files a claim with the commission within three years of the date of overpayment.\n(b) The commission shall extend the period for a taxpayer to file a claim under Subsection (6)(a) if:\n(i) the three-year period under Subsection (6)(a) has not expired; and\n(ii) the commission and the taxpayer sign a written agreement:\n(A) authorizing the extension; and\n(B) providing for the length of the extension.","path":["Title 59 Revenue and Taxation","Chapter 59-14 Cigarette and Tobacco Tax and Licensing Act","Part 59-14-4 Cigarettes and Tobacco Products"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter14/59-14-S410.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"538379c11f7fe451b0451c608a17b8e78e1cfbd7db6c4e27e18b679986ca0cd7","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-14-409","next":"us-ut/utah-code-59-14-501"},"notice":"GroundRules: Original legal text. Not legal advice."}