Utah Code 59-5-114. Limitation of actions
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(1)
Terms Used In Utah Code 59-5-114
- Deficiency: is a s defined in Section
59-1-1402 . See Utah Code 59-1-101 - Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
- Fraud: Intentional deception resulting in injury to another.
(1)(a) Except as provided in Subsections (1)(c) through (f) , the commission shall assess the amount of taxes imposed under this part, and any penalties and interest, within six years after a taxpayer files a return.
(1)(b) Except as provided in Subsections (1)(c) through (f) , if the commission does not make an assessment under Subsection (1)(a) within six years, the commission may not commence a proceeding for the collection of the taxes after the expiration of the six-year period.
(1)(c) Notwithstanding Subsections (1)(a) and (b) , the commission may make an assessment or commence a proceeding to collect a tax at any time if a deficiency is due to:
(1)(c)(i) fraud; or
(1)(c)(ii) failure to file a return.
(1)(d) Notwithstanding Subsections (1)(a) and (b) , beginning on July 1, 1998, the commission may extend the period to make an assessment or to commence a proceeding to collect the tax under this part if:
(1)(d)(i) the six-year period under this Subsection (1) has not expired; and
(1)(d)(ii) the commission and the taxpayer sign a written agreement:
(1)(d)(ii)(A) authorizing the extension; and
(1)(d)(ii)(B) providing for the length of the extension.
(1)(e) If the commission delays an audit at the request of a taxpayer, the commission may make an assessment as provided in Subsection (1)(f) if:
(1)(e)(i) the taxpayer subsequently refuses to agree to an extension request by the commission; and
(1)(e)(ii) the six-year period under this Subsection (1) expires before the commission completes the audit.
(1)(f) An assessment under Subsection (1)(e) shall be:
(1)(f)(i) for the time period for which the commission could not make an assessment because of the expiration of the six-year period; and
(1)(f)(ii) in an amount equal to the difference between:
(1)(f)(ii)(A) the commission’s estimate of the amount of taxes the taxpayer would have been assessed for the time period described in Subsection (1)(f)(i) ; and
(1)(f)(ii)(B) the amount of taxes the taxpayer actually paid for the time period described in Subsection (1)(f)(i) .
(2)
(2)(a) Except as provided in Subsection (2)(b) , the commission may not make a credit or refund unless the taxpayer files a claim with the commission within six years of the date of overpayment.
(2)(b) Notwithstanding Subsection (2)(a) , beginning on July 1, 1998, the commission shall extend the period for a taxpayer to file a claim under Subsection (2)(a) if:
(2)(b)(i) the six-year period under Subsection (2)(a) has not expired; and
(2)(b)(ii) the commission and the taxpayer sign a written agreement:
(2)(b)(ii)(A) authorizing the extension; and
(2)(b)(ii)(B) providing for the length of the extension.