Utah Code 59-1-501. Procedure for obtaining redetermination of a deficiency — Claim for refund
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(1) As used in this section:
Terms Used In Utah Code 59-1-501
- Deficiency: is a s defined in Section
59-1-1402 . See Utah Code 59-1-101 - Person: means :(24)(a) an individual;(24)(b) an association;(24)(c) an institution;(24)(d) a corporation;(24)(e) a company;(24)(f) a trust;(24)(g) a limited liability company;(24)(h) a partnership;(24)(i) a political subdivision;(24)(j) a government office, department, division, bureau, or other body of government; and(24)(k) any other organization or entity. See Utah Code 68-3-12.5
- United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
(1)(a) “Legal holiday” means the same as that term is defined in Section59-10-518 .(1)(b) “Tax, fee, or charge” means the same as that term is defined in Section59-1-1402 .
(2) A person may file a request for agency action, petitioning the commission for redetermination of a deficiency.
(3) Subject to Subsections (4) through (6), a person shall file the request for agency action described in Subsection (2):
(3)(a) within a 30-day period after the date the commission mails a notice of deficiency to the person in accordance with Section 59-1-1405 ; or
(3)(b) within a 90-day period after the date the commission mails a notice of deficiency to the person in accordance with Section 59-1-1405 if the notice of deficiency is addressed to a person outside the United States or the District of Columbia.
(4) If the last day of a time period described in Subsection (3) is a Saturday, Sunday, or legal holiday, the last day for a person to file a request for agency action is the next day that is not a Saturday, Sunday, or legal holiday.
(5) A person that mails a request for agency action shall mail the request for agency action in accordance with Section 59-1-1404 .
(6) For purposes of Subsection (3), a person is considered to have filed a request for agency action:
(6)(a) if the person mails the request for agency action, on the date the person is considered to have mailed the request for agency action in accordance with Section 59-1-1404 ; or
(6)(b) if the person delivers the request for agency action to the commission by a method other than mail, on the date the commission receives the request for agency action.
(7) A person that has not previously filed a timely request for agency action in accordance with Subsection (3) may object to a final assessment issued by the commission by:
(7)(a) paying the tax, fee, or charge, penalty accrued in accordance with Section 59-1-401 , or interest accrued in accordance with Section 59-1-402 ; and
(7)(b) filing a claim for a refund as provided in Section 59-1-1410 .