Utah § 59-1-1418 Suspension of running of statute of limitations.

Utah Statutes

§ 59-1-1418 — Suspension of running of statute of limitations.

Utah § 59-1-1418

Title 59Revenue and Taxation

Ch. 59-1General Taxation Policies

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

This text of Utah § 59-1-1418 (Suspension of running of statute of limitations.) 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. § 59-1-1418 (2026).

Text

(1)The time period allowed for making an assessment or commencing a proceeding under Section 59-1-1410 shall be extended by the time period during which the commission is prohibited by law from making an assessment or commencing a proceeding for collection, plus 60 days.

(2)The time period allowed for commencing a proceeding under Section 59-1-1410 shall be extended by the time period during which the commencement of the proceeding is stayed by injunction or statutory prohibition.

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(1) The time period allowed for making an assessment or commencing a proceeding under Section 59-1-1410 shall be extended by the time period during which the commission is prohibited by law from making an assessment or commencing a proceeding for collection, plus 60 days.
(2) The time period allowed for commencing a proceeding under Section 59-1-1410 shall be extended by the time period during which the commencement of the proceeding is stayed by injunction or statutory prohibition.