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us-ut/statute/title-59/chapter-59-1/part-59-1-14 — Assessment, Collections, and Refunds Act · Axiom
Axiom
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Utah
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Statutes
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Title 59
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§ chapter-59-1
Assessment, Collections, and Refunds Act
20 sections
59-1-1402
Definitions.
59-1-1402.1
Exceptions to applicability of this part.
59-1-1403
Commission to collect a tax, fee, or charge -- Receipt for tax, fee, or charge paid -- Additional remedies -- Collection agents and counsel -- Action by attorney general or county attorney -- Commission rulemaking authority.
59-1-1404
Definition -- Mailing procedures -- Rulemaking authority -- Commission mailing requirements.
59-1-1405
Notice of deficiency -- Notice of assessment -- Amended return -- Exception.
59-1-1406
Record retention -- Commission estimates tax if person fails to file a return.
59-1-1407
Mathematical errors.
59-1-1408
Assessments.
59-1-1409
Definition -- Recomputation of amounts due -- Refunds allowed.
59-1-1410
Action for collection of tax, fee, or charge -- Action for refund or credit of liability -- Denial of refund claim under appeal -- Appeal of denied refund claim.
59-1-1411
Notice and demand.
59-1-1412
Applicability of section -- Delinquent payment -- Notice to third parties.
59-1-1413
Lien for a liability.
59-1-1414
Warrant procedures -- Judgment -- Notice requirements after filing warrant.
59-1-1415
Release of lien.
59-1-1416
Transferees.
59-1-1417
Burden of proof -- Statutory construction.
59-1-1418
Suspension of running of statute of limitations.
59-1-1419
Venue -- Section does not affect right to seek judicial review.
59-1-1420
Administrative garnishment order for liability.
