Utah Statutes
§ 59-5-109 — Adjudicative proceedings for correction of amount of tax.
Utah·Title 59 Revenue and Taxation·Ch. 59-5 Severance Tax on Oil, Gas, and Mining·Part 59-5-1 Oil and Gas Severance Tax
If any person feels aggrieved because of the amount of the severance tax determined by the commission, the person may file a request for agency action with the commission within 30 days after notice is mailed to the person, requesting an adjudicative proceeding and the correction of the assessed tax.
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Utah § 59-5-109 (Adjudicative proceedings for correction of amount of tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Kennecott Corp. v. State Tax Commission of Utah
862 P.2d 1348 (Utah Supreme Court, 1993)
Union Pacific Railroad v. State Tax Commission
635 F. Supp. 1060 (D. Utah, 1986)
Legislative History
Repealed and Re-enacted by Chapter 4, 1988 General Session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.