Notice of deficiency -- Notice of assessment -- Amended return -- Exception.
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(1) Except as provided in Subsection (3) or (5), the commission shall mail a notice of deficiency to a person in accordance with Section 59-1-1404 if the commission finds there is:
(a) a deficiency in a tax, fee, or charge imposed; or
(b) an increase or decrease in a deficiency.
(2) A notice of deficiency described in Subsection (1) shall contain:
(a) the details of the deficiency; and
(b) the manner of computing the tax.
(3) If the commission estimates an amount of tax, fee, or charge due under Subsection 59-1-1406(2), the commission:
(a) shall mail a notice of deficiency:
(i) to the person for which the commission estimates the amount of tax, fee, or charge due; and
(ii) in accordance with Section 59-1-1404; or
(b) shall:
(i) mail a notice to the person for which the commission estimates the amount of tax, fee, or charge due:
(A) that the amount the commission estimates as a tax, fee, or charge is an assessment; and
(B) in accordance with Section 59-1-1404; and
(ii) provide in the notice described in Subsection (3)(b)(i) that if the person files an amended return within the time period provided in Section 59-1-1410, the commission shall replace the assessment with the amount shown on the person's amended return.
(4) If the commission mails notice to a person under Subsection (3)(b), the person may file an amended return within the period provided in Section 59-1-1410 to replace the assessment of tax.
(5) If the commission makes a jeopardy assessment under Part 7, Termination and Jeopardy Assessments Procedure:
(a) the commission is not required to mail a notice of deficiency described in Subsection (1) to the person against which the commission makes the jeopardy assessment; and
(b) the jeopardy assessment is subject to the procedures and requirements of Part 7, Termination and Jeopardy Assessments Procedure.