PocketLaw | Utah Code | Assessment, Collections, and Refunds Act

Assessment, Collections, and Refunds Act

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Title.

Definitions.

Exceptions to applicability of this part.

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.

Definition -- Mailing procedures -- Rulemaking authority -- Commission mailing requirements.

Notice of deficiency -- Notice of assessment -- Amended return -- Exception.

Record retention -- Commission estimates tax if person fails to file a return.

Mathematical errors.

Assessments.

Definition -- Recomputation of amounts due -- Refunds allowed.

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.

Notice and demand.

Applicability of section -- Delinquent payment -- Notice to third parties.

Lien for a liability.

Warrant procedures -- Judgment -- Notice requirements after filing warrant.

Release of lien.

Transferees.

Burden of proof -- Statutory construction.

Suspension of running of statute of limitations.

Venue -- Section does not affect right to seek judicial review.

Administrative garnishment order for liability.