59-10-527 - Assessment authority. - Utah Statutes

59-10-527. Assessment authority.
(1) The commission shall make the inquiries, determinations, and assessments of all taxes(including interest, additional amounts, additions to the tax, and assessable penalties) imposed bythis chapter or former chapters imposing income taxes.
(2) The assessment shall be made by recording the liability of the taxpayer in the office ofthe commission in accordance with rules prescribed by the commission. The commission may, atany time within the period prescribed for assessment, make a supplemental assessment if it isascertained that any assessment is imperfect or incomplete in any material respect.

Renumbered and Amended by Chapter 2, 1987 General Session