Find Laws Find Lawyers Free Legal Forms USA State Laws

UTAH STATUTES AND CODES

59-1-1407 - Mathematical errors.

59-1-1407. Mathematical errors.
(1) The commission shall correct a mathematical error.
(2) The commission shall provide notice to a person if:
(a) because of a mathematical error appearing on a return, an amount of tax, fee, or charge inexcess of that shown upon the return is due; and
(b) an assessment of the amount of tax, fee, or charge is or will be made on the basis of whatwould have been the correct amount of tax, fee, or charge but for the mathematical error.
(3) The notice required by Subsection (2):
(a) shall describe the mathematical error; and
(b) is not considered to be a notice of deficiency.
(4) For purposes of Subsection (2):
(a) there is no restriction upon the assessment and collection of an amount of tax, fee, orcharge described in Subsection (2); and
(b) the person described in Subsection (2) does not have a right to:
(i) file a petition to the commission on the basis of a notice provided under Subsection (2); or
(ii) apply for review by a district court or the Utah Supreme Court of the determination of amathematical error by the commission.

Enacted by Chapter 212, 2009 General Session

Utah Forms by Issue

Utah Abortion Forms
Utah Administration/Filing Fees Forms
Utah Business Forms
Utah Court Forms
> Civil (District)
> Mediation
> Personal Protection
> Small Claims
> Subpoena
Utah Divorce Forms
Utah Expungement Forms
Utah Name Change Forms
Utah Parental Notification Forms
Utah Power of Attorney Forms
Utah Tax Forms

Utah Law

Utah State Laws
    > Utah Child Support
    > Utah Gun Laws
    > Utah Statutes
Utah Courts
Utah Tax
    > Utah State Tax
Utah Labor Laws
    > Utah Unemployment
Utah Agencies
    > Utah Department of Workforce Services
    > Utah DMV
    > Utah State Tax Commission

Utah Court Map

Tips