Utah Statutes
§ 59-2-110 — Designation of person to receive notice.
(1)(1)(a) Except as provided in Subsection (1)(b), if a governmental entity is required under this chapter to send information or notice to a person, the governmental entity shall send the information or notice to:
(1)(a)(i) the person required under the applicable provision of this chapter; and
(1)(a)(ii) each person designated in accordance with Subsection (2) by the person described in Subsection (1)(a)(i).
(1)(b) If a governmental entity is required under Section 59-2-919, 59-2-919.1, or 59-2-1317 to send information or notice to a person, the governmental entity shall send the information or notice to:
(1)(b)(i) the person required under the applicable section; or
(1)(b)(ii) one person designated in accordance with Subsection (2) by the person described in Subsection (1)(b)(i).
(2)(
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Legislative History
Enacted by Chapter 105, 2020 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.