Terms Used In Utah Code 59-1-1407

• 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
• mathematical error: is a s defined in Section 6213(g)(2), Internal Revenue Code. 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