Utah Code 59-1-1411. Notice and demand
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(1) The commission shall as soon as practicable mail notice and demand to a person who owes a liability that has been assessed but remains unpaid.
Terms Used In Utah Code 59-1-1411
- 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- 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)(2)(a) The notice and demand required by Subsection(1) shall:(2)(a)(i) except as provided in Subsection(2)(b) , state the amount of the liability;(2)(a)(ii) demand payment of the liability; and(2)(a)(iii) be mailed in accordance with Section59-1-1404 .(2)(b) For purposes of Subsection(2)(a)(i) , the notice and demand shall:(2)(b)(i) state the amount of interest and penalties that have accrued as of the date of the notice and demand; and(2)(b)(ii) include a statement that interest and penalties may continue to accrue in accordance with Sections59-1-401 and59-1-402 .(3) Payment for a liability may not be demanded before the last day prescribed for payment of the liability, including an extension, unless the commission determines under Section59-1-701 that collection of the liability would be jeopardized by delay.(4) Upon issuance of the notice and demand described in this section, a person that owes a liability shall pay the liability at the place and time stated in the notice and demand. - Person: means :