Utah § 59-1-1407 - Mathematical errors.

Full text of Utah Utah Code § 59-1-1407 — Mathematical errors., with citation guidance and answers to common questions.

§ 59-1-1407. Mathematical errors.

59-1-1407.  Mathematical errors.
(1) The commission shall correct a mathematical error.
(2) The commission shall provide notice to a person if:
(a) because of a mathematical error appearing on a return, an amount of tax, fee, or charge in excess of that shown upon the return is due; and
(b) an assessment of the amount of tax, fee, or charge is or will be made on the basis of what would have been the correct amount of tax, fee, or charge but for the mathematical error.
(3) The notice required by Subsection (2):
(a) shall describe the mathematical error; and
(b) is not considered to be a notice of deficiency.
(4) For purposes of Subsection (2):
(a) there is no restriction upon the assessment and collection of an amount of tax, fee, or charge described in Subsection (2); and
(b) the person described in Subsection (2) does not have a right to:
(i) file a petition to the commission on the basis of a notice provided under Subsection (2); or
(ii) apply for review by a district court or the Utah Supreme Court of the determination of a mathematical error by the commission.


Enacted by Chapter 212, 2009 General Session

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Frequently Asked Questions About Utah § 59-1-1407

What does Utah Code § 59-1-1407 cover?

Section 59-1-1407 ("Mathematical errors.") 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 § 59-1-1407?

A common citation format is "Utah Code § 59-1-1407" (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 § 59-1-1407 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.