{"data":{"id":"us-ut/utah-code-59-5-114","jurisdiction":"us-ut","citation":"Utah Code § 59-5-114","heading":"Limitation of actions.","body":"(1)\n(a) Except as provided in Subsections (1)(c) through (f), the commission shall assess the amount of taxes imposed under this part, and any penalties and interest, within six years after a taxpayer files a return.\n(b) Except as provided in Subsections (1)(c) through (f), if the commission does not make an assessment under Subsection (1)(a) within six years, the commission may not commence a proceeding for the collection of the taxes after the expiration of the six-year period.\n(c) Notwithstanding Subsections (1)(a) and (b), the commission may make an assessment or commence a proceeding to collect a tax at any time if a deficiency is due to:\n(i) fraud; or\n(ii) failure to file a return.\n(d) Notwithstanding Subsections (1)(a) and (b), beginning on July 1, 1998, the commission may extend the period to make an assessment or to commence a proceeding to collect the tax under this part if:\n(i) the six-year period under this Subsection (1) 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.\n(e) If the commission delays an audit at the request of a taxpayer, the commission may make an assessment as provided in Subsection (1)(f) if:\n(i) the taxpayer subsequently refuses to agree to an extension request by the commission; and\n(ii) the six-year period under this Subsection (1) expires before the commission completes the audit.\n(f) An assessment under Subsection (1)(e) shall be:\n(i) for the time period for which the commission could not make an assessment because of the expiration of the six-year period; and\n(ii) in an amount equal to the difference between:\n(A) the commission's estimate of the amount of taxes the taxpayer would have been assessed for the time period described in Subsection (1)(f)(i); and\n(B) the amount of taxes the taxpayer actually paid for the time period described in Subsection (1)(f)(i).\n(2)\n(a) Except as provided in Subsection (2)(b), the commission may not make a credit or refund unless the taxpayer files a claim with the commission within six years of the date of overpayment.\n(b) Notwithstanding Subsection (2)(a), beginning on July 1, 1998, the commission shall extend the period for a taxpayer to file a claim under Subsection (2)(a) if:\n(i) the six-year period under Subsection (2)(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 59-5 Severance Tax on Oil, Gas, and Mining","Part 59-5-1 Oil and Gas Severance Tax"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter5/59-5-S114.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"723df4815b1374612861402afeddee0c1fc7ea6fd2495ea1dc5934c7aed7f02e","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-5-111","next":"us-ut/utah-code-59-5-115"},"notice":"GroundRules: Original legal text. Not legal advice."}