{"data":{"id":"us-ut/utah-code-59-7-508","jurisdiction":"us-ut","citation":"Utah Code § 59-7-508","heading":"Audit of returns.","body":"As soon as practicable after the return is filed the commission shall examine it and shall determine the correct amount of the tax.","path":["Title 59 Revenue and Taxation","Chapter 59-7 Corporate Franchise and Income Taxes","Part 59-7-5 Procedures and Administration"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter7/59-7-S508.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"d7c371039b17afe4a10a1c6446f321502498e7ac432f10b02a7163f187bc810d","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-507","next":"us-ut/utah-code-59-7-509"},"notice":"GroundRules: Original legal text. Not legal advice."}