Utah · Statutes

Chapter 59-1 — General Taxation Policies

116 sections

Utah Code § 59-1-101§ 59-1-101. Definitions.
Utah Code § 59-1-103§ 59-1-103. Income Tax Surplus Restricted Account.
Utah Code § 59-1-201§ 59-1-201. Composition of commission -- Terms -- Removal from office -- Appointment.
Utah Code § 59-1-202§ 59-1-202. Qualifications of members of commission.
Utah Code § 59-1-203§ 59-1-203. Conflicts of interest -- Salaries -- Ethics.
Utah Code § 59-1-204§ 59-1-204. Oath of office.
Utah Code § 59-1-205§ 59-1-205. Chairman -- Quorum -- Voting -- Sessions.
Utah Code § 59-1-206§ 59-1-206. Appointment of staff -- Executive director -- Compensation -- Administrative secretary -- Internal audit unit -- Appeals office staff -- Division directors -- Criminal tax investigators.
Utah Code § 59-1-206.1§ 59-1-206.1. Definitions -- Background checks for employees.
Utah Code § 59-1-207§ 59-1-207. Administration plan -- Executive director's functions.
Utah Code § 59-1-208§ 59-1-208. Offices.
Utah Code § 59-1-209§ 59-1-209. Official seal -- Authenticated copies of records as evidence.
Utah Code § 59-1-210§ 59-1-210. General powers and duties.
Utah Code § 59-1-211§ 59-1-211. Uniform system of accounts.
Utah Code § 59-1-213§ 59-1-213. Annual report on Internal Revenue Code changes.
Utah Code § 59-1-213.1§ 59-1-213.1. Public meeting on revision of commission publication.
Utah Code § 59-1-214§ 59-1-214. Reporting on federal tax law changes expected to result in a material increase in state income tax revenue.
Utah Code § 59-1-301§ 59-1-301. Payment under protest -- Action to recover.
Utah Code § 59-1-302§ 59-1-302. Penalty for nonpayment of certain taxes -- Jeopardy proceedings.
Utah Code § 59-1-303§ 59-1-303. Authorization for commission to apply overpayment of any tax or fee against taxpayer's liability for any tax or fee.
Utah Code § 59-1-304§ 59-1-304. Definition -- Limitations on maintaining a class action that relates to a tax or fee -- Requirements for a person to be included as a member of a class in a class action -- Rulemaking authority -- Limitations on recovery by members of a class -- Severability.
Utah Code § 59-1-305§ 59-1-305. Convenience fee to cover the costs of electronic payments.
Utah Code § 59-1-306§ 59-1-306. Definition -- State Tax Commission Administrative Charge Account -- Amount of administrative charge -- Deposit of revenue into the restricted account -- Interest deposited into General Fund -- Expenditure of money deposited into the restricted account.
Utah Code § 59-1-401§ 59-1-401. Definitions -- Offenses and penalties -- Rulemaking authority -- Statute of limitations -- Commission authority to waive, reduce, or compromise penalty or interest.
Utah Code § 59-1-402§ 59-1-402. Definitions -- Interest.
Utah Code § 59-1-403§ 59-1-403. Confidentiality -- Exceptions -- Penalty -- Application to property tax.
Utah Code § 59-1-403.1§ 59-1-403.1. Disclosure of return information.
Utah Code § 59-1-404§ 59-1-404. Definitions -- Confidentiality of commercial information obtained from a property taxpayer or derived from the commercial information -- Rulemaking authority -- Exceptions -- Written explanation -- Signature requirements -- Retention of signed explanation by employer -- Penalty.
Utah Code § 59-1-405§ 59-1-405. Commission consideration of confidential tax matters.
Utah Code § 59-1-501§ 59-1-501. Procedure for obtaining redetermination of a deficiency -- Claim for refund.
Utah Code § 59-1-502.5§ 59-1-502.5. Initial hearing -- Formal hearing to exhaust administrative remedies.
Utah Code § 59-1-503§ 59-1-503. Assessment and payment of deficiency.
Utah Code § 59-1-504§ 59-1-504. Time determination final.
Utah Code § 59-1-601§ 59-1-601. District court jurisdiction.
Utah Code § 59-1-602§ 59-1-602. Right to appeal -- Venue -- County as party in interest.
Utah Code § 59-1-604§ 59-1-604. Burden of proof -- Decision of court.
Utah Code § 59-1-607§ 59-1-607. Decision of district court as final determination.
Utah Code § 59-1-608§ 59-1-608. Appeal.
Utah Code § 59-1-610§ 59-1-610. Standard of review of appellate court.
Utah Code § 59-1-611§ 59-1-611. Requirement to post security -- Waiver -- Payment of tax, interest, or penalties after judicial decision -- Interest.
Utah Code § 59-1-612§ 59-1-612. Formal hearing to exhaust administrative remedies.
Utah Code § 59-1-613§ 59-1-613. Judicial review -- Mandatory stay of certain commission cases.
Utah Code § 59-1-701§ 59-1-701. Grounds for termination and jeopardy assessment -- Notice -- Collection -- Reopening period -- Bond.
Utah Code § 59-1-702§ 59-1-702. Jeopardy assessment -- Notice -- Amount.
Utah Code § 59-1-703§ 59-1-703. Collection procedure -- Review -- Bond for stay -- Sale of seized property.
Utah Code § 59-1-704§ 59-1-704. Restraint of collection restricted.
Utah Code § 59-1-705§ 59-1-705. Payment and collection of penalties, interest, and other liabilities.
Utah Code § 59-1-707§ 59-1-707. Writ of mandate requiring taxpayer to file return.
Utah Code § 59-1-801.5§ 59-1-801.5. Purpose of compact -- Definitions -- Elements of sales and use tax laws -- The Multistate Tax Commission -- Uniform regulations and forms -- Interstate audits -- Entry into force and withdrawal -- Effect on other laws and jurisdiction -- Construction and severability.
Utah Code § 59-1-808§ 59-1-808. Interaudit provisions to apply.
Utah Code § 59-1-809§ 59-1-809. Commission authority related to the Multistate Tax Commission and governmental entities.
Utah Code § 59-1-1001§ 59-1-1001. Statement of taxpayer rights.
Utah Code § 59-1-1002§ 59-1-1002. Audit interviews.
Utah Code § 59-1-1003§ 59-1-1003. Penalty waiver.
Utah Code § 59-1-1004§ 59-1-1004. Installment payments.
Utah Code § 59-1-1005§ 59-1-1005. Suits against commission and its employees.
Utah Code § 59-1-1006§ 59-1-1006. Application to jeopardy assessments and property tax.
Utah Code § 59-1-1101§ 59-1-1101. Private collection of tax -- Fee.
Utah Code § 59-1-1102§ 59-1-1102. Disclosure of tax information -- Confidentiality.
Utah Code § 59-1-1302§ 59-1-1302. Definitions.
Utah Code § 59-1-1303§ 59-1-1303. Taxpayer disclosure of reportable transactions.
Utah Code § 59-1-1304§ 59-1-1304. Penalty for taxpayer failure to disclose a reportable transaction.
Utah Code § 59-1-1305§ 59-1-1305. Penalty for taxpayer underpayment of tax attributable to a reportable transaction.
Utah Code § 59-1-1306§ 59-1-1306. Material advisor disclosure of reportable transactions.
Utah Code § 59-1-1307§ 59-1-1307. Material advisor maintenance of list.
Utah Code § 59-1-1308§ 59-1-1308. Material advisor penalties.
Utah Code § 59-1-1309§ 59-1-1309. Penalty may be waived, reduced, or compromised for reasonable cause.
Utah Code § 59-1-1402§ 59-1-1402. Definitions.
Utah Code § 59-1-1402.1§ 59-1-1402.1. Exceptions to applicability of this part.
Utah Code § 59-1-1403§ 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.
Utah Code § 59-1-1404§ 59-1-1404. Definition -- Mailing procedures -- Rulemaking authority -- Commission mailing requirements.
Utah Code § 59-1-1405§ 59-1-1405. Notice of deficiency -- Notice of assessment -- Amended return -- Exception.
Utah Code § 59-1-1406§ 59-1-1406. Record retention -- Commission estimates tax if person fails to file a return.
Utah Code § 59-1-1407§ 59-1-1407. Mathematical errors.
Utah Code § 59-1-1408§ 59-1-1408. Assessments.
Utah Code § 59-1-1409§ 59-1-1409. Definition -- Recomputation of amounts due -- Refunds allowed.
Utah Code § 59-1-1410§ 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.
Utah Code § 59-1-1411§ 59-1-1411. Notice and demand.
Utah Code § 59-1-1412§ 59-1-1412. Applicability of section -- Delinquent payment -- Notice to third parties.
Utah Code § 59-1-1413§ 59-1-1413. Lien for a liability.
Utah Code § 59-1-1414§ 59-1-1414. Warrant procedures -- Judgment -- Notice requirements after filing warrant.
Utah Code § 59-1-1415§ 59-1-1415. Release of lien.
Utah Code § 59-1-1416§ 59-1-1416. Transferees.
Utah Code § 59-1-1417§ 59-1-1417. Burden of proof -- Statutory construction.
Utah Code § 59-1-1418§ 59-1-1418. Suspension of running of statute of limitations.
Utah Code § 59-1-1419§ 59-1-1419. Venue -- Section does not affect right to seek judicial review.
Utah Code § 59-1-1420§ 59-1-1420. Administrative garnishment order for liability.
Utah Code § 59-1-1501.1§ 59-1-1501.1. Definitions.
Utah Code § 59-1-1502§ 59-1-1502. Specie legal tender is legal tender in the state -- Person may not compel another person to tender or accept specie legal tender -- Court or congressional action to authorize gold or silver coin or bullion as legal tender.
Utah Code § 59-1-1503§ 59-1-1503. Nonrefundable credit -- Sales and use tax exemption -- Sales and use tax remittance.
Utah Code § 59-1-1505§ 59-1-1505. Attorney general to enforce part.
Utah Code § 59-1-1506§ 59-1-1506. Severability clause.
Utah Code § 59-1-1602§ 59-1-1602. Definitions.
Utah Code § 59-1-1603§ 59-1-1603. Applicability of part.
Utah Code § 59-1-1604§ 59-1-1604. Arguments for and against a ballot proposition -- Rebuttal arguments -- Posting arguments.
Utah Code § 59-1-1605§ 59-1-1605. Public meeting requirements.
Utah Code § 59-1-1702§ 59-1-1702. Definitions.
Utah Code § 59-1-1703§ 59-1-1703. Depository institution data match system.
Utah Code § 59-1-1704§ 59-1-1704. Election to enter into an agreement.
Utah Code § 59-1-1705§ 59-1-1705. Requirement to access depository institution data match system.