Utah Statutes
§ 59-2a-104 — Redetermination of claim by commission or county.
Utah·Title 59 Revenue and Taxation·Ch. 59-2a Tax Relief Through Property Tax·Part 59-2a-1 General Provisions
(1)If, on the audit of any claim filed under this chapter, the commission or the county determines the amount has been incorrectly determined, the commission or the county shall:
(1)(a) redetermine the claim; and
(1)(b) notify the individual filing the claim of the redetermination and the reason for the redetermination.
(2)The redetermination provided in Subsection (1)(a) is final unless appealed within 30 days after the day on which the commission or the county provides the notice required by Subsection (1)(b).
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Legislative History
Renumbered and Amended by Chapter 172, 2025 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.