Utah Statutes
§ 59-1-1411 — Notice and demand.
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 as soon as practicable mail notice and demand to a person who owes a liability that has been assessed but remains unpaid.
(2)(2)(a) The notice and demand required by Subsection (1) shall:
(2)(a)(i) except as provided in Subsection (2)(b), state the amount of the liability;
(2)(a)(ii) demand payment of the liability; and
(2)(a)(iii) be mailed in accordance with Section 59-1-1404.
(2)(b) For purposes of Subsection (2)(a)(i), the notice and demand shall:
(2)(b)(i) state the amount of interest and penalties that have accrued as of the date of the notice and demand; and
(2)(b)(ii) include a statement that interest and penalties may continue to accrue in accordance with Sections 59-1-401 and 59-1-402.
(3)Payment for a liability may not be demanded before the last day p
Free access — add to your briefcase to read the full text and ask questions with AI
Utah § 59-1-1411 (Notice and demand.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.