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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 5 - Petitions for Redetermination of Defic...
Part 5 - Petitions for Redetermination of Deficiencies
Section 501 - Procedure for obtaining redetermination of a deficiency -- Claim for refund.
Section 502.5 - Initial hearing -- Formal hearing to exhaust administrative remedies.
Section 503 - Assessment and payment of deficiency.
Section 504 - Time determination final.