(1) Except as provided in Subsections (2) through (4), an assessment is made on the date a liability is posted to the records of the commission.

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Terms Used In Utah Code 59-1-1408

  • Deficiency: means :
         (3)(a) the amount by which a tax, fee, or charge exceeds the difference between:
              (3)(a)(i) the sum of:
                   (3)(a)(i)(A) the amount shown as the tax, fee, or charge by a person on the person's return; and
                   (3)(a)(i)(B) any amount previously assessed, or collected without assessment, as a deficiency; and
              (3)(a)(ii) any amount previously abated, credited, refunded, or otherwise repaid with respect to that tax, fee, or charge; or
         (3)(b) if a person does not show an amount as a tax, fee, or charge on the person's return, or if a person does not make a return, the amount by which the tax, fee, or charge exceeds:
              (3)(b)(i) the amount previously assessed, or collected without assessment, as a deficiency; and
              (3)(b)(ii) any amount previously abated, credited, refunded, or otherwise repaid with respect to that tax, fee, or charge. See Utah Code 59-1-1402
  • Liability: means the following that a person is required to remit to the commission:
         (5)(a) a tax, fee, or charge;
         (5)(b) an addition to a tax, fee, or charge;
         (5)(c) an administrative cost;
         (5)(d) interest that accrues in accordance with Section 59-1-402; or
         (5)(e) a penalty that accrues in accordance with Section 59-1-401. See Utah Code 59-1-1402
  • 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
  • Writing: includes :
         (48)(a) printing;
         (48)(b) handwriting; and
         (48)(c) information stored in an electronic or other medium if the information is retrievable in a perceivable format. See Utah Code 68-3-12.5
(2) Except as provided in Subsection (4), for purposes of a liability for which the commission mails a notice of deficiency to a person in accordance with Section 59-1-1405, an assessment is made:

     (2)(a) if a person has not filed a petition for redetermination of a deficiency under Section 59-1-501, on the date:

          (2)(a)(i)

               (2)(a)(i)(A) 30 days after the day on which the commission mails the notice of deficiency to the person; or
               (2)(a)(i)(B) 90 days after the day on which the commission mails the notice of deficiency to the person if the notice is addressed to a person outside the United States or the District of Columbia; or
          (2)(a)(ii) the person in writing:

               (2)(a)(ii)(A) agrees with the commission on the existence and amount of the liability; and
               (2)(a)(ii)(B) consents to the assessment of the liability; or
     (2)(b) if a person files a petition for redetermination of a deficiency under Section 59-1-501, on the date the liability resulting from a final commission decision is posted to the records of the commission.
(3) Except as provided in Subsection (4), for purposes of a notice of proposed penalty under Section 59-1-302 or Subsection 59-1-401(7), an assessment is made:

     (3)(a) if a person has not filed a petition for redetermination of a deficiency under Section 59-1-501, on the date:

          (3)(a)(i)

               (3)(a)(i)(A) 30 days after the day on which the commission mails the notice of proposed penalty to the person; or
               (3)(a)(i)(B) 90 days after the day on which the commission mails the notice of proposed penalty to the person if the notice is addressed to a person outside the United States or the District of Columbia; or
          (3)(a)(ii) the person in writing:

               (3)(a)(ii)(A) agrees with the commission on the existence and amount of the liability; and
               (3)(a)(ii)(B) consents to the assessment of the liability; or
     (3)(b) if a person files a petition for redetermination of a deficiency under Section 59-1-501, on the date the liability resulting from a final commission decision is posted to the records of the commission.
(4) In the case of interest under Section 59-1-402 that accrues to a tax, fee, or charge, an assessment is considered to have been made on the date the tax, fee, or charge is assessed.
(5) The commission may at any time within the time period prescribed for assessment under Section 59-1-1410, increase or decrease an assessment if the commission ascertains that the assessment is imperfect or incomplete in a material respect.