Utah Statutes
§ 59-2a-104 — Redetermination of claim by commission or county.
Utah § 59-2a-104
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-2aTax Relief Through Property Tax
Part 59-2a-1General Provisions
This text of Utah § 59-2a-104 (Redetermination of claim by commission or county.) 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. § 59-2a-104 (2026).
Text
(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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-2a-104, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-2a-104.