Utah § 59-1-501 Procedure for obtaining redetermination of a deficiency -- Claim for refund.

Utah Statutes

§ 59-1-501 — Procedure for obtaining redetermination of a deficiency -- Claim for refund.

Utah § 59-1-501

Title 59Revenue and Taxation

Ch. 59-1General Taxation Policies

Part 59-1-5Petitions for Redetermination of Deficiencies

This text of Utah § 59-1-501 (Procedure for obtaining redetermination of a deficiency -- Claim for refund.) 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. § 59-1-501 (2026).

Text

(1)As used in this section:

(1)(a) "Legal holiday" means the same as that term is defined in Section 59-10-518.

(1)(b) "Tax, fee, or charge" means the same as that term is defined in Section 59-1-1402.

(2)A person may file a request for agency action, petitioning the commission for redetermination of a deficiency.

(3)Subject to Subsections (4) through (6), a person shall file the request for agency action described in Subsection (2):

(3)(a) within a 30-day period after the date the commission mails a notice of deficiency to the person in accordance with Section 59-1-1405; or

(3)(b) within a 90-day period after the date the commission mails a notice of deficiency to the person in accordance with Section 59-1-1405 if the notice of deficiency is addressed to a person outside the United Sta

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(1) As used in this section:
(1)(a) "Legal holiday" means the same as that term is defined in Section 59-10-518.
(1)(b) "Tax, fee, or charge" means the same as that term is defined in Section 59-1-1402.
(2) A person may file a request for agency action, petitioning the commission for redetermination of a deficiency.
(3) Subject to Subsections (4) through (6), a person shall file the request for agency action described in Subsection (2):
(3)(a) within a 30-day period after the date the commission mails a notice of deficiency to the person in accordance with Section 59-1-1405; or
(3)(b) within a 90-day period after the date the commission mails a notice of deficiency to the person in accordance with Section 59-1-1405 if the notice of deficiency is addressed to a person outside the United States or the District of Columbia.
(4) If the last day of a time period described in Subsection (3) is a Saturday, Sunday, or legal holiday, the last day for a person to file a request for agency action is the next day that is not a Saturday, Sunday, or legal holiday.
(5) A person that mails a request for agency action shall mail the request for agency action in accordance with Section 59-1-1404.
(6) For purposes of Subsection (3), a person is considered to have filed a request for agency action:
(6)(a) if the person mails the request for agency action, on the date the person is considered to have mailed the request for agency action in accordance with Section 59-1-1404; or
(6)(b) if the person delivers the request for agency action to the commission by a method other than mail, on the date the commission receives the request for agency action.
(7) A person that has not previously filed a timely request for agency action in accordance with Subsection (3) may object to a final assessment issued by the commission by:
(7)(a) paying the tax, fee, or charge, penalty accrued in accordance with Section 59-1-401, or interest accrued in accordance with Section 59-1-402; and
(7)(b) filing a claim for a refund as provided in Section 59-1-1410.