Utah § 59-1-1405 Notice of deficiency -- Notice of assessment -- Amended return -- Exception.

Utah Statutes

§ 59-1-1405 — Notice of deficiency -- Notice of assessment -- Amended return -- Exception.

Utah·Title 59 Revenue and Taxation·Ch. 59-1 General Taxation Policies·Part 59-1-14 Assessment, Collections, and Refunds Act

(1)Except as provided in Subsection (3) or (5), the commission shall mail a notice of deficiency to a person in accordance with Section 59-1-1404 if the commission finds there is:

(1)(a) a deficiency in a tax, fee, or charge imposed; or

(1)(b) an increase or decrease in a deficiency.

(2)A notice of deficiency described in Subsection (1) shall contain:

(2)(a) the details of the deficiency; and

(2)(b) the manner of computing the tax.

(3)If the commission estimates an amount of tax, fee, or charge due under Subsection 59-1-1406(2), the commission:

(3)(a) shall mail a notice of deficiency:

(3)(a)(i) to the person for which the commission estimates the amount of tax, fee, or charge due; and

(3)(a)(ii) in accordance with Section 59-1-1404; or

(3)(b) shall:

(3)(b)(i) mail a notice to the pe

Free access — add to your briefcase to read the full text and ask questions with AI

(1) Except as provided in Subsection (3) or (5), the commission shall mail a notice of deficiency to a person in accordance with Section 59-1-1404 if the commission finds there is:

(1)(a) a deficiency in a tax, fee, or charge imposed; or
(1)(b) an increase or decrease in a deficiency.
(2) A notice of deficiency described in Subsection (1) shall contain:

(2)(a) the details of the deficiency; and
(2)(b) the manner of computing the tax.
(3) If the commission estimates an amount of tax, fee, or charge due under Subsection 59-1-1406(2), the commission:

(3)(a) shall mail a notice of deficiency:
(3)(a)(i) to the person for which the commission estimates the amount of tax, fee, or charge due; and
(3)(a)(ii) in accordance with Section 59-1-1404; or
(3)(b) shall:
(3)(b)(i) mail a notice to the person for which the commission estimates the amount of tax, fee, or charge due:

(3)(b)(i)(A) that the amount the commission estimates as a tax, fee, or charge is an assessment; and
(3)(b)(i)(B) in accordance with Section 59-1-1404; and
(3)(b)(ii) provide in the notice described in Subsection (3)(b)(i) that if the person files an amended return within the time period provided in Section 59-1-1410, the commission shall replace the assessment with the amount shown on the person's amended return.
(4) If the commission mails notice to a person under Subsection (3)(b), the person may file an amended return within the period provided in Section 59-1-1410 to replace the assessment of tax.
(5) If the commission makes a jeopardy assessment under Part 7, Termination and Jeopardy Assessments Procedure:

(5)(a) the commission is not required to mail a notice of deficiency described in Subsection (1) to the person against which the commission makes the jeopardy assessment; and
(5)(b) the jeopardy assessment is subject to the procedures and requirements of Part 7, Termination and Jeopardy Assessments Procedure.

Utah § 59-1-1405 (Notice of deficiency -- Notice of assessment -- Amended return -- Exception.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.