§ 59-1-1411 — Notice and demand.

Utah § 59-1-1411

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

Text

(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 prescribed for payment of the liability, including an extension, unless the commission determines under Section 59-1-701 that collection of the liability would be jeopardized by delay.
(4) Upon issuance of the notice and demand described in this section, a person that owes a liability shall pay the liability at the place and time stated in the notice and demand.

Legislative History

Enacted by Chapter 212, 2009 General Session