Utah Code 59-7-531. Venue of offenses — Evidence
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(1) The failure to do any act required by the provisions of this chapter shall be considered an act committed in part at the office of the commission.
Terms Used In Utah Code 59-7-531
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- return: includes a combined report. See Utah Code 59-7-101
(2) The certificate of the commission that a tax has not been paid, that a return has not been filed, or that information has not been supplied, as required by or under the provisions of this chapter, shall be prima facie evidence that such tax has not been paid, that such return has not been filed, or that such information has not been supplied.