Full text of Utah Utah Code § 59-1-1408 — Assessments., with citation guidance and answers to common questions.
§ 59-1-1408. Assessments.
59-1-1408.
Assessments.
(1)
Except as provided in Subsections (2) through (4), an assessment is made on the date a liability is posted to the records of the commission.
(2)
Except as provided in Subsection (4), for purposes of a liability for which the commission mails a notice of deficiency to a person in accordance with Section 59-1-1405, an assessment is made:
(a)
if a person has not filed a petition for redetermination of a deficiency under Section 59-1-501, on the date:
(i)
(A)
30 days after the day on which the commission mails the notice of deficiency to the person; or
(B)
90 days after the day on which the commission mails the notice of deficiency to the person if the notice is addressed to a person outside the United States or the District of Columbia; or
(ii)
the person in writing:
(A)
agrees with the commission on the existence and amount of the liability; and
(B)
consents to the assessment of the liability; or
(b)
if a person files a petition for redetermination of a deficiency under Section 59-1-501, on the date the liability resulting from a final commission decision is posted to the records of the commission.
(3)
Except as provided in Subsection (4), for purposes of a notice of proposed penalty under Section 59-1-302 or Subsection 59-1-401(7), an assessment is made:
(a)
if a person has not filed a petition for redetermination of a deficiency under Section 59-1-501, on the date:
(i)
(A)
30 days after the day on which the commission mails the notice of proposed penalty to the person; or
(B)
90 days after the day on which the commission mails the notice of proposed penalty to the person if the notice is addressed to a person outside the United States or the District of Columbia; or
(ii)
the person in writing:
(A)
agrees with the commission on the existence and amount of the liability; and
(B)
consents to the assessment of the liability; or
(b)
if a person files a petition for redetermination of a deficiency under Section 59-1-501, on the date the liability resulting from a final commission decision is posted to the records of the commission.
(4)
In the case of interest under Section 59-1-402 that accrues to a tax, fee, or charge, an assessment is considered to have been made on the date the tax, fee, or charge is assessed.
(5)
The commission may at any time within the time period prescribed for assessment under Section 59-1-1410, increase or decrease an assessment if the commission ascertains that the assessment is imperfect or incomplete in a material respect.
Section 59-1-1408 ("Assessments.") 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 § 59-1-1408?
A common citation format is "Utah Code § 59-1-1408" (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 § 59-1-1408 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.
