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UTAH STATUTES AND CODES
59-1-1405 - Notice of deficiency -- Notice of assessment -- Amended return -- Exception.
59-1-1405. Notice of deficiency -- Notice of assessment -- Amended return --Exception.
(1) Except as provided in Subsection (3) or (5), the commission shall mail a notice ofdeficiency to a person in accordance with Section 59-1-1404 if the commission finds there is:
(a) a deficiency in a tax, fee, or charge imposed; or
(b) an increase or decrease in a deficiency.
(2) A notice of deficiency described in Subsection (1) shall contain:
(a) the details of the deficiency; and
(b) the manner of computing the tax.
(3) If the commission estimates an amount of tax, fee, or charge due under Subsection59-1-1406(2), the commission:
(a) shall mail a notice of deficiency:
(i) to the person for which the commission estimates the amount of tax, fee, or charge due; and
(ii) in accordance with Section 59-1-1404; or
(b) shall:
(i) mail a notice to the person for which the commission estimates the amount of tax, fee, orcharge due:
(A) that the amount the commission estimates as a tax, fee, or charge is an assessment; and
(B) in accordance with Section 59-1-1404; and
(ii) provide in the notice described in Subsection (3)(b)(i) that if the person files an amendedreturn within the time period provided in Section 59-1-1410, the commission shall replace theassessment with the amount shown on the person's amended return.
(4) If the commission mails notice to a person under Subsection (3)(b), the person may file anamended return within the period provided in Section 59-1-1410 to replace the assessment of tax.
(5) If the commission makes a jeopardy assessment under Part 7, Termination and JeopardyAssessments Procedure:
(a) the commission is not required to mail a notice of deficiency described in Subsection (1) tothe person against which the commission makes the jeopardy assessment; and
(b) the jeopardy assessment is subject to the procedures and requirements of Part 7,Termination and Jeopardy Assessments Procedure.
(1) Except as provided in Subsection (3) or (5), the commission shall mail a notice ofdeficiency to a person in accordance with Section 59-1-1404 if the commission finds there is:
(a) a deficiency in a tax, fee, or charge imposed; or
(b) an increase or decrease in a deficiency.
(2) A notice of deficiency described in Subsection (1) shall contain:
(a) the details of the deficiency; and
(b) the manner of computing the tax.
(3) If the commission estimates an amount of tax, fee, or charge due under Subsection59-1-1406(2), the commission:
(a) shall mail a notice of deficiency:
(i) to the person for which the commission estimates the amount of tax, fee, or charge due; and
(ii) in accordance with Section 59-1-1404; or
(b) shall:
(i) mail a notice to the person for which the commission estimates the amount of tax, fee, orcharge due:
(A) that the amount the commission estimates as a tax, fee, or charge is an assessment; and
(B) in accordance with Section 59-1-1404; and
(ii) provide in the notice described in Subsection (3)(b)(i) that if the person files an amendedreturn within the time period provided in Section 59-1-1410, the commission shall replace theassessment with the amount shown on the person's amended return.
(4) If the commission mails notice to a person under Subsection (3)(b), the person may file anamended return within the period provided in Section 59-1-1410 to replace the assessment of tax.
(5) If the commission makes a jeopardy assessment under Part 7, Termination and JeopardyAssessments Procedure:
(a) the commission is not required to mail a notice of deficiency described in Subsection (1) tothe person against which the commission makes the jeopardy assessment; and
(b) the jeopardy assessment is subject to the procedures and requirements of Part 7,Termination and Jeopardy Assessments Procedure.
Enacted by Chapter 212, 2009 General Session
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