59-1-504 - Time determination final. - Utah Statutes

59-1-504. Time determination final.
The action of the commission on the taxpayer's petition for redetermination of deficiencyshall be final 30 days after the date the commission's notice of agency action is sent. All tax,interest, and penalties are due 30 days from the date the commission's decision or order is sent,unless the taxpayer seeks judicial review.

Amended by Chapter 86, 2000 General Session