§ 59-1-701 Grounds for termination and jeopardy assessment — Notice — Collection — Reopening period — Bond
§ 59-1-702 Jeopardy assessment — Notice — Amount
§ 59-1-703 Collection procedure — Review — Bond for stay — Sale of seized property
§ 59-1-704 Restraint of collection restricted
§ 59-1-705 Payment and collection of penalties, interest, and other liabilities
§ 59-1-707 Writ of mandate requiring taxpayer to file return
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Terms Used In Utah Code > Title 59 > Chapter 1 > Part 7 - Termination and Jeopardy Assessments Procedure

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Deficiency: is a s defined in Section 59-1-1402. See Utah Code 59-1-101
  • 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.
  • Fiduciary: A trustee, executor, or administrator.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • 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
  • Property: includes both real and personal property. 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
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • Writ: means an order or precept in writing, issued in the name of:
         (47)(a) the state;
         (47)(b) a court; or
         (47)(c) a judicial officer. See Utah Code 68-3-12.5