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