Utah § 59-1-501 - Procedure for obtaining redetermination of a deficiency -- Claim for refund.
Full text of Utah Utah Code § 59-1-501 — Procedure for obtaining redetermination of a deficiency -- Claim for refund., with citation guidance and answers to common questions.
§ 59-1-501. Procedure for obtaining redetermination of a deficiency -- Claim for refund.
Effective 1/1/2024 59-1-501.
Procedure for obtaining redetermination of a deficiency -- Claim for refund.
(1)
As used in this section:
(a)
"Legal holiday" means the same as that term is defined in Section 59-10-518.
(b)
"Tax, fee, or charge" means the same as that term is defined in Section 59-1-1402.
(2)
A person may file a request for agency action, petitioning the commission for redetermination of a deficiency.
(3)
Subject to Subsections (4) through (6), a person shall file the request for agency action described in Subsection (2):
(a)
within a 30-day period after the date the commission mails a notice of deficiency to the person in accordance with Section 59-1-1405; or
(b)
within a 90-day period after the date the commission mails a notice of deficiency to the person in accordance with Section 59-1-1405 if the notice of deficiency is addressed to a person outside the United States or the District of Columbia.
(4)
If the last day of a time period described in Subsection (3) is a Saturday, Sunday, or legal holiday, the last day for a person to file a request for agency action is the next day that is not a Saturday, Sunday, or legal holiday.
(5)
A person that mails a request for agency action shall mail the request for agency action in accordance with Section 59-1-1404.
(6)
For purposes of Subsection (3), a person is considered to have filed a request for agency action:
(a)
if the person mails the request for agency action, on the date the person is considered to have mailed the request for agency action in accordance with Section 59-1-1404; or
(b)
if the person delivers the request for agency action to the commission by a method other than mail, on the date the commission receives the request for agency action.
(7)
A person that has not previously filed a timely request for agency action in accordance with Subsection (3) may object to a final assessment issued by the commission by:
(a)
paying the tax, fee, or charge, penalty accrued in accordance with Section 59-1-401, or interest accrued in accordance with Section 59-1-402; and
(b)
filing a claim for a refund as provided in Section 59-1-1410.
Section 59-1-501 ("Procedure for obtaining redetermination of a deficiency -- Claim for refund.") 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 § 59-1-501?
A common citation format is "Utah Code § 59-1-501" (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 § 59-1-501 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.
