Utah Code 59-1-1405. 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:
Terms Used In Utah Code 59-1-1405
- 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
- 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
(1)(a) a deficiency in a tax, fee, or charge imposed; or
(1)(b) an increase or decrease in a deficiency.
(2) A notice of deficiency described in Subsection (1) shall contain:
(2)(a) the details of the deficiency; and
(2)(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:
(3)(a) shall mail a notice of deficiency:
(3)(a)(i) to the person for which the commission estimates the amount of tax, fee, or charge due; and
(3)(a)(ii) in accordance with Section 59-1-1404 ; or
(3)(b) shall:
(3)(b)(i) mail a notice to the person for which the commission estimates the amount of tax, fee, or charge due:
(3)(b)(i)(A) that the amount the commission estimates as a tax, fee, or charge is an assessment; and
(3)(b)(i)(B) in accordance with Section 59-1-1404 ; and
(3)(b)(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 :
(5)(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
(5)(b) the jeopardy assessment is subject to the procedures and requirements of Part 7, Termination and Jeopardy Assessments Procedure .