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 § 59-1-1405

Title 59Revenue and Taxation

Ch. 59-1General Taxation Policies

Part 59-1-14Assessment, Collections, and Refunds Act

This text of Utah § 59-1-1405 (Notice of deficiency -- Notice of assessment -- Amended return -- Exception.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-1-1405 (2026).

Text

(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

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(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.