Utah Statutes
§ 59-1-1407 — Mathematical errors.
Utah·Title 59 Revenue and Taxation·Ch. 59-1 General Taxation Policies·Part 59-1-14 Assessment, Collections, and Refunds Act
(1)The commission shall correct a mathematical error.
(2)The commission shall provide notice to a person if:
(2)(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
(2)(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):
(3)(a) shall describe the mathematical error; and
(3)(b) is not considered to be a notice of deficiency.
(4)For purposes of Subsection (2):
(4)(a) there is no restriction upon the assessment and collection of an amount of tax, fee, or charge described in Subsection (2); and
(4)(b) the person described in S
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Legislative History
Enacted by Chapter 212, 2009 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.