Utah § 59-1-1001 - Statement of taxpayer rights.
Full text of Utah Utah Code § 59-1-1001 — Statement of taxpayer rights., with citation guidance and answers to common questions.
§ 59-1-1001. Statement of taxpayer rights.
| (1) | The commission shall prepare written information in clear, nontechnical language of the taxpayer's rights and obligations and of the commission's procedures for appeal, refund claims, and collections. |
| (2) | When the commission contacts a taxpayer in writing about the determination or collection of any tax, the commission shall notify the taxpayer of the availability of a written statement of the taxpayer's rights and obligations and of the commission's procedures for appeal, refund claims, and collections. If a taxpayer requests this information, the commission shall provide it to the taxpayer free of charge. |
| (3) | In notices to taxpayers of taxes and penalties due, the commission shall notify the taxpayer of the procedure to follow in order to request detailed information concerning the additional taxes, tax penalties, or interest. |
Enacted by Chapter 35, 1991 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-1-1001
What does Utah Code § 59-1-1001 cover?
Section 59-1-1001 ("Statement of taxpayer rights.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 59-1-1001?
A common citation format is "Utah Code § 59-1-1001" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 59-1-1001 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Utah.