Utah Code 59-11-113. Administration by commission — Taxpayer notification of change on federal estate tax return — Assessment of deficiency — Appeal
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(1) The commission is charged with the administration and enforcement of this chapter and may make rules under Title 63G, Chapter 3, Utah Administrative Rulemaking Act , to effectuate the purposes of this chapter.
Terms Used In Utah Code 59-11-113
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Deficiency: is a s defined in Section
59-1-1402 . See Utah Code 59-1-101 - State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(2) A taxpayer shall:
(2)(a) notify the commission within 90 days after a final determination of a change on the taxpayer’s federal estate tax return if:
(2)(a)(i) the change is made because:
(2)(a)(i)(A) the taxpayer filed an amended federal return; or
(2)(a)(i)(B) of an action by the federal government; and
(2)(a)(ii) the change increases the taxpayer’s state tax liability; and
(2)(b) if the taxpayer is required to notify the commission of a change as provided in Subsection (2)(a)(i) , file a copy of:
(2)(b)(i) the amended federal return; and
(2)(b)(ii) an amended state return that conforms to the changes on the federal return.
(3)
(3)(a) The commission may assess a deficiency in state estate taxes as a result of a change in a taxpayer’s net income under Subsection (2) :
(3)(a)(i) within three years after a taxpayer files an amended return under Subsection (2)(b) if the taxpayer files an amended return; or
(3)(a)(ii) within six years after the change if a taxpayer does not file an amended return under Subsection (2)(b) .
(3)(b) The amount of a deficiency assessed under Subsection (3)(a) may not exceed the amount of the increase in Utah tax attributable to the change under Subsection (2)(a) .
(4) A party to a proceeding before the district court concerning a tax imposed by this chapter, including the commission, may appeal from the order, judgment, or decree entered by the district court.