reglab/housing_qa huggingface dataset:
UT Code § 59-1-1409 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 14 - Assessment, Collections, and Refunds Act|Section 1409 - Definition -- Recomputation of amounts due -- Refunds allowed.

 Effective 5/14/2019  59-1-1409. Definition -- Recomputation of amounts due -- Refunds allowed.    (1) As used in this section, "overpayment" means the amount by which a tax, fee, or charge a person pays exceeds the amount of tax, fee, or charge the person owes.     (2) If the commission determines that the correct amount of a tax, fee, or charge a person is required to remit is greater or less than the amount shown to be due on a return, the commission shall:   (a) recompute the tax, fee, or charge; and     (b) mail notice to the person:   (i) that the commission recomputed the tax, fee, or charge; and     (ii) in accordance with Section 59-1-1404.         (3) If the amount of a tax, fee, or charge a person pays exceeds the amount of tax, fee, or charge the person owes, the commission shall:   (a) credit the overpayment against any liability the person owes; and     (b) refund any balance to:   (i) the person; or     (ii)   (A) the person's assignee;     (B) the person's personal representative;     (C) the person's successor; or     (D) a person similar to Subsections (3)(b)(ii)(A) through (C) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.           (4) The commission may not credit or refund interest on an overpayment to a person if the commission determines that the overpayment was made for the purpose of investment.     (5) If the commission erroneously determines an amount of tax, fee, or charge to be due from a person, the commission shall:   (a) authorize the amount to be cancelled upon the commission's records; and     (b) mail notice to the person:   (i) that the commission cancelled the amount upon the commission's records; and     (ii) in accordance with Section 59-1-1404.        Amended by Chapter 136, 2019 General Session
UT Code § 59-1-1411 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 14 - Assessment, Collections, and Refunds Act|Section 1411 - Notice and demand.

59-1-1411. Notice and demand.    (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.     (2)   (a) The notice and demand required by Subsection (1) shall:   (i) except as provided in Subsection (2)(b), state the amount of the liability;     (ii) demand payment of the liability; and     (iii) be mailed in accordance with Section 59-1-1404.       (b) For purposes of Subsection (2)(a)(i), the notice and demand shall:   (i) state the amount of interest and penalties that have accrued as of the date of the notice and demand; and     (ii) include a statement that interest and penalties may continue to accrue in accordance with Sections 59-1-401 and 59-1-402.         (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 Section 59-1-701 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.    Enacted by Chapter 212, 2009 General Session
UT Code § 59-1-1412 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 14 - Assessment, Collections, and Refunds Act|Section 1412 - Applicability of section -- Delinquent payment -- Notice to third parties.

59-1-1412. Applicability of section -- Delinquent payment -- Notice to third parties.    (1)   (a) Except as provided in Subsection (1)(b), this section applies to a delinquency in the payment of a liability.     (b) This section does not apply to a garnishment.       (2) If a person is delinquent in the payment of a liability, the commission may mail notice of the amount of the delinquency:   (a) to a person that at the time of the receipt of the notice has in that person's possession, under that person's control, or owing to that person:   (i) a credit of the person owing the liability;     (ii) personal property of the person owing the liability; or     (iii) a debt of the person owing the liability; and       (b) in accordance with Section 59-1-1404.       (3) A person to which the commission mails notice in accordance with this section shall, within 10 days after the date the commission mails the notice, advise the commission of the following in the person's possession, under the person's control, or owing to the person:   (a) a credit of the person owing the liability;     (b) personal property of the person owing the liability; or     (c) a debt of the person owing the liability.       (4) A person to which the commission mails notice in accordance with this section may not transfer or make any other disposition of a credit, personal property, or debt described in Subsection (3) until the sooner of:   (a) the commission consents to the transfer or disposition; or     (b) 20 days elapse after the day on which the person provides the commission the information required by Subsection (3).      Enacted by Chapter 212, 2009 General Session
UT Code § 59-1-1413 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 14 - Assessment, Collections, and Refunds Act|Section 1413 - Lien for a liability.

59-1-1413. Lien for a liability.    (1) In addition to Section 40-6-14, 59-5-108, 59-5-208, 59-11-110, 59-12-112, 59-13-302, or 59-13-311, if a person that owes a liability fails to pay that liability after the commission mails notice and demand under Section 59-1-1411, the amount of liability, plus any administrative cost, is a lien in favor of the state upon all property and rights to property, whether real or personal, belonging to that person.     (2) Unless another date is specifically established by law, the lien imposed by this section:   (a) arises at the time the commission makes the assessment of the tax, fee, or charge that is part of the liability; and     (b) continues until the liability and administrative costs described in Subsection (1), or a judgment against the person arising from that liability and administrative costs:   (i) is satisfied; or     (ii) is unenforceable because the time period described in Subsection 59-1-1414(8) has elapsed.        Enacted by Chapter 212, 2009 General Session
UT Code § 59-1-1415 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 14 - Assessment, Collections, and Refunds Act|Section 1415 - Release of lien.

59-1-1415. Release of lien.  The commission may release property from a lien placed under this part:  (1) if the commission determines that the interests of the state will not be jeopardized by the release; and     (2) under conditions the commission may require.    Enacted by Chapter 212, 2009 General Session
UT Code § 59-1-1417 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 14 - Assessment, Collections, and Refunds Act|Section 1417 - Burden of proof -- Statutory construction.

59-1-1417. Burden of proof -- Statutory construction.    (1) In a proceeding before the commission, the burden of proof is on the petitioner except for determining the following, in which the burden of proof is on the commission:   (a) whether the petitioner committed fraud with intent to evade a tax, fee, or charge;     (b) whether the petitioner is obligated as the transferee of property of the person that originally owes a liability or a preceding transferee, but not to show that the person that originally owes a liability is obligated for the liability; and     (c) whether the petitioner is liable for an increase in a deficiency if the increase is asserted initially after a notice of deficiency is mailed in accordance with Section 59-1-1405 and a petition under Part 5, Petitions for Redetermination of Deficiencies, is filed, unless the increase in the deficiency is the result of a change or correction of federal taxable income:   (i) required to be reported; and     (ii) of which the commission has no notice at the time the commission mails the notice of deficiency.         (2) Regardless of whether a taxpayer has paid or remitted a tax, fee, or charge, the commission or a court considering a case involving the tax, fee, or charge shall:   (a) construe a statute imposing the tax, fee, or charge strictly in favor of the taxpayer; and     (b) construe a statute providing an exemption from or credit against the tax, fee, or charge strictly against the taxpayer.      Amended by Chapter 424, 2012 General Session
UT Code § 59-1-1418 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 14 - Assessment, Collections, and Refunds Act|Section 1418 - Suspension of running of statute of limitations.

59-1-1418. Suspension of running of statute of limitations.    (1) The time period allowed for making an assessment or commencing a proceeding under Section 59-1-1410 shall be extended by the time period during which the commission is prohibited by law from making an assessment or commencing a proceeding for collection, plus 60 days.     (2) The time period allowed for commencing a proceeding under Section 59-1-1410 shall be extended by the time period during which the commencement of the proceeding is stayed by injunction or statutory prohibition.    Enacted by Chapter 212, 2009 General Session
UT Code § 59-1-1419 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 14 - Assessment, Collections, and Refunds Act|Section 1419 - Venue -- Section does not affect right to seek judicial review.

59-1-1419. Venue -- Section does not affect right to seek judicial review.    (1) If the commission commences a proceeding relating to the following, the venue is the Third District Court in Salt Lake City:   (a) failure to pay a liability;     (b) failure to file a return; or     (c) failure to supply information.       (2) Nothing in this section affects a right to seek judicial review in accordance with Part 6, Judicial Review.    Enacted by Chapter 212, 2009 General Session
UT Code § 59-1-1501 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 15 - Specie Legal Tender Act|Section 1501 - Title.

59-1-1501. Title.  This part is known as the "Specie Legal Tender Act."  Amended by Chapter 399, 2012 General Session
UT Code § 59-1-1501.1 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 15 - Specie Legal Tender Act|Section 1501.1 - Definitions.

59-1-1501.1. Definitions.  Subject to Subsection 59-1-1502(3), as used in this part, "specie legal tender" means gold or silver coin that is issued by the United States.  Enacted by Chapter 399, 2012 General Session
UT Code § 59-1-1502 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 15 - Specie Legal Tender Act|Section 1502 - Specie legal tender is legal tender in the state -- Person may not compel another person to tender or accept specie legal tender -- Court or congressional action to authorize gold or silver coin or bullion as legal tender.

59-1-1502. Specie legal tender is legal tender in the state -- Person may not compel another person to tender or accept specie legal tender -- Court or congressional action to authorize gold or silver coin or bullion as legal tender.    (1) Specie legal tender is legal tender in the state.     (2) Except as expressly provided by contract, a person may not compel any other person to tender or accept specie legal tender.     (3) Gold or silver coin or bullion, other than gold or silver coin that is issued by the United States, is considered to be specie legal tender and is legal tender in the state if:   (a) a court of competent jurisdiction issues a final, unappealable judgment or order determining that the state may recognize the gold or silver coin or bullion, other than gold or silver coin that is issued by the United States, as legal tender in the state; or     (b) Congress enacts legislation that:   (i) expressly provides that the gold or silver coin or bullion, other than gold or silver coin that is issued by the United States, is legal tender in the state; or     (ii) expressly allows the state to recognize the gold or silver coin or bullion, other than gold or silver coin that is issued by the United States, as legal tender in the state.        Amended by Chapter 399, 2012 General Session
UT Code § 59-1-1503 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 15 - Specie Legal Tender Act|Section 1503 - Nonrefundable credit -- Sales and use tax exemption -- Sales and use tax remittance.

59-1-1503. Nonrefundable credit -- Sales and use tax exemption -- Sales and use tax remittance.    (1) A nonrefundable individual income tax credit is allowed as provided in Section 59-10-1028 related to a capital gain on a transaction involving the exchange of one form of legal tender for another form of legal tender.     (2) Sales of currency or coin are exempt from sales and use taxes as provided in Subsection 59-12-104(50).     (3) The remittance of a sales and use tax on a transaction involving specie legal tender is as provided in Section 59-12-107.    Amended by Chapter 399, 2012 General Session
UT Code § 59-1-1505 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 15 - Specie Legal Tender Act|Section 1505 - Attorney general to enforce part.

59-1-1505. Attorney general to enforce part.  The attorney general shall enforce this part.  Enacted by Chapter 399, 2012 General Session
UT Code § 59-1-1506 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 15 - Specie Legal Tender Act|Section 1506 - Severability clause.

59-1-1506. Severability clause.  If any provision of this part or the application of any provision to any person or circumstance is held invalid by a final decision of a court of competent jurisdiction, the remainder of this part shall be given effect without the invalid provision or application. The provisions of this part are severable.  Enacted by Chapter 399, 2012 General Session
UT Code § 59-1-1601 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 16 - Transparency of Ballot Propositions Act|Section 1601 - Title.

 Effective 5/13/2014  59-1-1601. Title.  This part is known as the "Transparency of Ballot Propositions Act." Enacted by Chapter 356, 2014 General Session
UT Code § 59-1-1602 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 16 - Transparency of Ballot Propositions Act|Section 1602 - Definitions.

 Effective 5/13/2014  59-1-1602. Definitions.  As used in this part:  (1)   (a) "Ballot proposition" means:   (i) an opinion question or other question concerning a tax increase submitted to voters for their approval or rejection; or     (ii) a question submitted to voters concerning the issuance of bonds under Section 11-14-103.       (b) "Ballot proposition" does not include an initiative or referendum authorized under Title 20A, Chapter 7, Issues Submitted to the Voters.       (2) "Determination date" means the date of an election at which a ballot proposition is considered by voters.     (3) "Election officer" is as defined in Section 20A-1-102.     (4) "Eligible voter" means a person who:   (a) has registered to vote in accordance with Title 20A, Chapter 2, Voter Registration; and     (b) is a resident of a voting district or precinct within the taxing entity that is holding an election to consider a ballot proposition.       (5) "Governing body" is as defined in Section 59-2-102.     (6) "Tax increase" means:   (a) for a property tax, the imposition of a property tax rate or increase in a property tax rate if the imposition or increase is required to be submitted to voters for their approval or rejection; or     (b) for a sales and use tax imposed under Chapter 12, Sales and Use Tax Act, a sales and use tax rate that:   (i) is not currently imposed; or     (ii) exceeds the sales and use tax rate that is currently imposed.         (7) "Taxing entity" means:   (a) a taxing entity as defined in Section 59-2-102; or     (b) a county, city, or town authorized to impose a sales and use tax under Chapter 12, Sales and Use Tax Act.      Enacted by Chapter 356, 2014 General Session
UT Code § 59-1-1603 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 16 - Transparency of Ballot Propositions Act|Section 1603 - Applicability of part.

 Effective 5/13/2014  59-1-1603. Applicability of part.  A taxing entity may not submit a ballot proposition unless the taxing entity complies with this part. Enacted by Chapter 356, 2014 General Session
UT Code § 59-1-1605 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 16 - Transparency of Ballot Propositions Act|Section 1605 - Public meeting requirements.

 Effective 5/10/2016  59-1-1605. Public meeting requirements.    (1) The governing body of a taxing entity shall conduct a public meeting in accordance with this section no more than 45, but at least four, days before the determination date.     (2) The governing body of the taxing entity shall allow equal time, within a reasonable limit, for a presentation of the arguments:   (a) in favor of the ballot proposition; and     (b) against the ballot proposition.       (3)   (a) A governing body of a taxing entity conducting a public meeting described in Subsection (1) shall provide an interested party desiring to be heard an opportunity to present oral testimony within reasonable time limits.     (b) A taxing entity shall hold a public meeting described in this section beginning at or after 6 p.m.       (4)   (a) A taxing entity shall provide a digital audio recording of a public meeting described in Subsection (1) no later than three days after the date of the public meeting.     (b) For purposes of providing the digital audio recording described in Subsection (4)(a), a governing body of a taxing entity shall:   (i) if a taxing entity has a public website, provide access to the digital audio recording described in Subsection (4)(a) on the taxing entity's public website; or     (ii) provide a digital copy of the recording described in Subsection (4)(a) to members of the public at the taxing entity's primary government office building.        Amended by Chapter 53, 2016 General Session
UT Code § 59-1-1701 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 17 - Depository Institution Data Match System and Levy Act|Section 1701 - Title.

 Effective 1/1/2017  59-1-1701. Title.  This part is known as the "Depository Institution Data Match System and Levy Act." Enacted by Chapter 326, 2016 General Session
UT Code § 59-1-1702 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 17 - Depository Institution Data Match System and Levy Act|Section 1702 - Definitions.

 Effective 1/1/2017  59-1-1702. Definitions.  As used in this part:  (1) "Agreement" means an agreement described in Section 59-1-1704 between a depository institution and the commission.     (2) "Delinquent taxpayer" means a person against whom the commission is considered to have obtained a judgment for a liability under Section 59-1-1414.     (3) "Depository institution" is a depository institution described in Section 7-1-103 that holds or receives deposits, savings, or share accounts.     (4) "Depository institution data match system" means the database that the commission develops, maintains, and operates in accordance with Section 59-1-1703.     (5) "Identifying information" means:   (a) the name of the account holder;     (b) the social security number of the account holder; or     (c) other identifying information.       (6) "Liability" means the same as that term is defined in Section 59-1-1402.     (7) "Satisfy a liability" means to pay in full a liability that is the subject of a levy under this part.    Enacted by Chapter 326, 2016 General Session
UT Code § 59-1-1703 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 17 - Depository Institution Data Match System and Levy Act|Section 1703 - Depository institution data match system.

 Effective 1/1/2017  59-1-1703. Depository institution data match system.    (1) The commission shall develop, maintain, and operate a database as provided in this section.     (2) The database described in Subsection (1):   (a) shall use automated data exchanges;     (b) shall identify a delinquent taxpayer by identifying information;     (c) may be accessed only by the commission or a depository institution;     (d) shall be used to determine whether a delinquent taxpayer identified in the database has the same identifying information as that of an account holder at a depository institution; and     (e) shall be updated by the commission on at least a quarterly basis.      Enacted by Chapter 326, 2016 General Session
UT Code § 59-1-1704 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 17 - Depository Institution Data Match System and Levy Act|Section 1704 - Election to enter into an agreement.

 Effective 1/1/2017  59-1-1704. Election to enter into an agreement.    (1) A depository institution that does business in this state may elect to use the depository institution data match system to respond to judicial process against a delinquent taxpayer.     (2) A depository institution may not make an election under Subsection (1) unless the commission approves the election.     (3) A depository institution that elects to use the depository institution data match system shall enter into an agreement with the commission.     (4) An agreement under this section shall:   (a) address the operation of the depository institution data match system;     (b) require the depository institution to comply with this part;     (c) address reimbursement to the depository institution for complying with this part; and     (d) provide for the security and confidentiality of data contained in the depository institution data match system.       (5) An election under this section does not preclude the commission from requiring a depository institution to respond to judicial process against a delinquent taxpayer:   (a) by means other than the depository institution data match system; and     (b) as provided by law.      Enacted by Chapter 326, 2016 General Session
UT Code § 59-1-1705 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 17 - Depository Institution Data Match System and Levy Act|Section 1705 - Requirement to access depository institution data match system.

 Effective 1/1/2017  59-1-1705. Requirement to access depository institution data match system.    (1) A depository institution that enters into an agreement with the commission in accordance with Section 59-1-1704 shall access the depository institution data match system on or before the 15th day of each calendar quarter.     (2) A depository institution that accesses the depository institution data match system shall determine whether a delinquent taxpayer identified in the depository institution data match system has the same identifying information as that of an account holder at the depository institution.    Enacted by Chapter 326, 2016 General Session