59-1-1001 - Statement of taxpayer rights. - Utah Statutes

59-1-1001. Statement of taxpayer rights.
(1) The commission shall prepare written information in clear, nontechnical language ofthe taxpayer's rights and obligations and of the commission's procedures for appeal, refundclaims, and collections.
(2) When the commission contacts a taxpayer in writing about the determination orcollection of any tax, the commission shall notify the taxpayer of the availability of a writtenstatement of the taxpayer's rights and obligations and of the commission's procedures for appeal,refund claims, and collections. If a taxpayer requests this information, the commission shallprovide it to the taxpayer free of charge.
(3) In notices to taxpayers of taxes and penalties due, the commission shall notify thetaxpayer of the procedure to follow in order to request detailed information concerning theadditional taxes, tax penalties, or interest.

Enacted by Chapter 35, 1991 General Session