Utah § 59-7-531 Venue of offenses -- Evidence.

Utah Statutes

§ 59-7-531 — Venue of offenses -- Evidence.

Utah § 59-7-531

Title 59Revenue and Taxation

Ch. 59-7Corporate Franchise and Income Taxes

Part 59-7-5Procedures and Administration

This text of Utah § 59-7-531 (Venue of offenses -- Evidence.) 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. § 59-7-531 (2026).

Text

(1)The failure to do any act required by the provisions of this chapter shall be considered an act committed in part at the office of the commission.

(2)The certificate of the commission that a tax has not been paid, that a return has not been filed, or that information has not been supplied, as required by or under the provisions of this chapter, shall be prima facie evidence that such tax has not been paid, that such return has not been filed, or that such information has not been supplied.

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(1) The failure to do any act required by the provisions of this chapter shall be considered an act committed in part at the office of the commission.
(2) The certificate of the commission that a tax has not been paid, that a return has not been filed, or that information has not been supplied, as required by or under the provisions of this chapter, shall be prima facie evidence that such tax has not been paid, that such return has not been filed, or that such information has not been supplied.