Utah § 59-1-1406 - Record retention -- Commission estimates tax if person fails to file a return.
Full text of Utah Utah Code § 59-1-1406 — Record retention -- Commission estimates tax if person fails to file a return., with citation guidance and answers to common questions.
§ 59-1-1406. Record retention -- Commission estimates tax if person fails to file a return.
59-1-1406.
Record retention -- Commission estimates tax if person fails to file a return.
(1)
A person subject to a tax, fee, or charge shall:
(a)
keep in a form prescribed by the commission books and records that are necessary to determine the amount of a tax, fee, or charge the person owes;
(b)
keep books and records described in Subsection (1)(a) for the time period during which an assessment may be made under Section 59-1-1408; and
(c)
open the person's books and records for examination at any time by:
(i)
the commission; or
(ii)
an agent or representative the commission designates.
(2)
(a)
If a person required to file a return with the commission fails to file the return with the commission, the commission may estimate the tax, fee, or charge due from the best information or knowledge the commission can obtain.
(b)
An estimate the commission makes under Subsection (2)(a) is considered to be a return filed on the date the commission makes the estimate.
(3)
For the purpose of ascertaining the correctness of a return or for estimating a tax, fee, or charge due in accordance with Subsection (2)(a), the commission may:
(a)
examine the books and records bearing upon the matter required to be included in a return;
(b)
authorize an agent or representative designated by the commission to examine the books and records bearing upon the matter required to be included in a return;
(c)
require the attendance of:
(i)
an officer or employee of a person required to make a return; or
Section 59-1-1406 ("Record retention -- Commission estimates tax if person fails to file a return.") 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 § 59-1-1406?
A common citation format is "Utah Code § 59-1-1406" (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 § 59-1-1406 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.
