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U.S. State Codes
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Utah
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Title 59 - Revenue and Taxa...
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Chapter 1 - General Taxatio...
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Part 14 - Assessment, Collections, and Refunds Act
Part 14 - Assessment, Collections, and Refunds Act
Section 1401 - Title.
Section 1402 - Definitions.
Section 1402.1 - Exceptions to applicability of this part.
Section 1403 - Commission to collect a tax, fee, or charge -- Receipt for tax, fee, or charge paid -- Additional remedies -- Collection agents and counsel -- Action by attorney general or county attorney -- Commission rulemaking authority.
Section 1404 - Definition -- Mailing procedures -- Rulemaking authority -- Commission mailing requirements.
Section 1405 - Notice of deficiency -- Notice of assessment -- Amended return -- Exception.
Section 1406 - Record retention -- Commission estimates tax if person fails to file a return.
Section 1407 - Mathematical errors.
Section 1408 - Assessments.
Section 1409 - Definition -- Recomputation of amounts due -- Refunds allowed.
Section 1410 - Action for collection of tax, fee, or charge -- Action for refund or credit of tax, fee, or charge -- Denial of refund claim under appeal -- Appeal of denied refund claim.
Section 1411 - Notice and demand.
Section 1412 - Applicability of section -- Delinquent payment -- Notice to third parties.
Section 1413 - Lien for a liability.
Section 1414 - Warrant procedures -- Judgment -- Notice requirements after filing warrant.
Section 1415 - Release of lien.
Section 1416 - Transferees.
Section 1417 - Burden of proof -- Statutory construction.
Section 1418 - Suspension of running of statute of limitations.
Section 1419 - Venue -- Section does not affect right to seek judicial review.