reglab/statecodes huggingface dataset:
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 13 - Reportable Transactions Act › Section 1306 - Material advisor disclosure of reportable transactions.

59-1-1306.
Material advisor disclosure of reportable transactions.
(1)
(a) A material advisor shall disclose a reportable transaction to the commission on a form provided by the commission.
(b) The disclosure described in Subsection (1)(a):
(i) shall include information:
(A) identifying and describing the transaction; and
(B) describing any potential tax benefits expected to result from the transaction; and
(ii) may include information other than the information described in Subsection (1)(b)(i) as required by the commission.
(2) If a material advisor described in Subsection (1) is required to file a return disclosing a reportable transaction under Section 6111, Internal Revenue Code, the material advisor shall provide the commission a copy of that return.
(3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules prescribing:
(a) the date a:
(i) disclosure required by Subsection (1) shall be filed with the commission; and
(ii) copy of a return required by Subsection (2) shall be filed with the commission;
(b) that only one person may be required to meet the requirements of Subsection (1) or (2) if two or more persons would otherwise be required to meet the requirements of Subsection (1) or (2); and
(c) exemptions from Subsection (1) or (2).
Amended by Chapter 382, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 13 - Reportable Transactions Act › Section 1307 - Material advisor maintenance of list.

59-1-1307.
Material advisor maintenance of list.
(1) For each reportable transaction, a material advisor shall maintain a list of the persons to which the material advisor provides material aid, assistance, or advice with respect to organizing, managing, promoting, selling, implementing, insuring, or carrying out a reportable transaction.
(2) The list described in Subsection (1) shall include:
(a) the name of each person described in Subsection (1) that is:
(i) a taxpayer;
(ii)
(A) a taxpayer; and
(B) a member of a unitary group; or
(iii)
(A) a taxpayer; and
(B) included in a federal consolidated return under Sections 1501 and 1504(b), Internal Revenue Code;
(b) the same information required to be contained in the list described in 26 C.F.R. Sec. 301.6112-1; and
(c) any additional information required by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
(3) The list described in Subsection (1) shall be maintained in the same form and manner as the list described in 26 C.F.R. Sec. 301.6112-1.
(4) A material advisor required to maintain a list under Subsection (1) shall:
(a) make the list available to the commission upon written request by the commission; and
(b) retain the information that is required to be included on the list for seven years.
(5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules prescribing that only one person may be required to meet the requirements of this section if two or more persons would otherwise be required to meet the requirements of this section.
Amended by Chapter 382, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 13 - Reportable Transactions Act › Section 1308 - Material advisor penalties.

59-1-1308.
Material advisor penalties.
(1) The penalty for failure of a material advisor to disclose a reportable transaction as required by Section 59-1-1306 is $20,000.
(2) If a material advisor that is required to disclose a reportable transaction in accordance with Section 59-1-1306 provides false or incomplete information to the commission, the penalty is $20,000.
(3) If a material advisor that is required to maintain a list under Section 59-1-1307 fails to make that list available to the commission within a 20-day period after the day on which the commission mails a written request for that list, the material advisor is subject to a penalty of $10,000 for each day that the material advisor fails to make that list available to the commission after the expiration of the 20-day period.
(4) A penalty imposed by this section is in addition to any other penalty imposed by this title.
Enacted by Chapter 237, 2006 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 13 - Reportable Transactions Act › Section 1309 - Penalty may be waived, reduced, or compromised for reasonable cause.

59-1-1309.
Penalty may be waived, reduced, or compromised for reasonable cause.
Upon making a record of its actions, and upon reasonable cause shown, the commission may waive, reduce, or compromise a penalty imposed by this part.
Enacted by Chapter 237, 2006 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 14 - Assessment, Collections, and Refunds Act › Section 1402.1 - Exceptions to applicability of this part.

59-1-1402.1.
Exceptions to applicability of this part.
This part does not apply to:
(1)Chapter 2, Property Tax Act;
(2)Chapter 3, Tax Equivalent Property Act; or
(3)Chapter 4, Privilege Tax.
Enacted by Chapter 52, 2011 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 14 - Assessment, Collections, and Refunds Act › Section 1403 - Commission to collect a tax, fee, or charge -- Receipt for tax, fee, or charge paid -- Additional remedies -- Collection agents and counsel -- Action by attorney general or county attorney -- Commission rulemaking authority.

59-1-1403.
Commission to collect a tax, fee, or charge -- Receipt for tax, fee, or charge paid -- Additional remedies -- Collection agents and counsel -- Action by attorney general or county attorney -- Commission rulemaking authority.
(1) Except as otherwise provided in this title, the commission shall collect a tax, fee, or charge.
(2) The commission may designate an agent to collect a tax, fee, or charge.
(3) The commission shall, upon request, give a receipt for a tax, fee, or charge the commission collects.
(4)
(a) A remedy provided in this part is in addition to other existing remedies.
(b) An action taken by the commission may not be construed to be an election on the part of the state or an officer of the state to pursue a remedy under this part to the exclusion of another remedy.
(5) The commission may:
(a) retain counsel for the purpose of collecting an amount the commission assesses against a person who is not a resident of this state;
(b) establish the compensation of an agent described in Subsection (2) or counsel described in Subsection (5)(a) to be paid out of money appropriated or otherwise lawfully available for payment to the agent or counsel; and
(c) require a bond or other security for an agent described in Subsection (2) or counsel described in Subsection (5)(a) in a form and amount the commission considers appropriate.
(6)
(a) The commission shall represent the state in a matter pertaining to the collection of a tax, fee, or charge.
(b) The commission may institute a proceeding to enforce a judgment allowing for the collection of a liability in the district court of a county in which is located a portion of property against which collection is sought.
(c) For purposes of Subsection (6)(b), the commission may request that the following assist the commission:
(i) the attorney general; or
(ii) a county attorney.
(7) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule establish a collection procedure:
(a) in addition to the methods of collecting a liability provided in this title;
(b) that is consistent with this part;
(c) that uses a return, warrant, or other reasonable document or method; and
(d) that is necessary in collecting a liability.
Enacted by Chapter 212, 2009 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 14 - Assessment, Collections, and Refunds Act › Section 1404 - Definition -- Mailing procedures -- Rulemaking authority -- Commission mailing requirements.

59-1-1404.
Definition -- Mailing procedures -- Rulemaking authority -- Commission mailing requirements.
(1) As used in this section, "Section 7502, Internal Revenue Code" means:
(a) Section 7502, Internal Revenue Code, in effect for the taxable year; or
(b) a corresponding or comparable provision to Section 7502, Internal Revenue Code, as amended, redesignated, or reenacted.
(2) If the commission or a person is required to mail a document under this part:
(a) the commission or the person shall mail the document using:
(i) the United States Postal Service; or
(ii) a delivery service the commission describes or designates in accordance with any rules the commission makes as authorized by Subsection (3); and
(b) the document is considered to be mailed:
(i) for a document that is mailed using the method described in Subsection (2)(a)(i), on the date the document is postmarked; or
(ii) for a document that is mailed using the method described in Subsection (2)(a)(ii), on the date the delivery service records or marks the document as having been received by the delivery service for delivery in accordance with any rules the commission makes as authorized by Subsection (3).
(3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules:
(a) describing or designating one or more delivery services the commission or a person may use to mail a document under this part if a delivery service the commission describes or specifies is consistent with the definition of "designated delivery service" in Section 7502, Internal Revenue Code; or
(b) providing procedures or requirements for determining the date a delivery service records or marks a document as having been received by the delivery service for delivery if those rules are consistent with Section 7502, Internal Revenue Code.
(4) Subject to Subsection (5), if the commission is required to mail a notice to a person under this part, the commission shall mail the notice to the person at the person's last-known address as shown on the records of the commission.
(5) In the case of a joint return filed by a husband and wife under Chapter 10, Individual Income Tax Act, if the commission is notified in writing by either spouse that separate residences have been established, the commission shall mail a duplicate of the joint notice to each spouse at each spouse's last-known address.
Enacted by Chapter 212, 2009 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 14 - Assessment, Collections, and Refunds Act › Section 1405 - Notice of deficiency -- Notice of assessment -- Amended return -- Exception.

59-1-1405.
Notice of deficiency -- Notice of assessment -- Amended return -- Exception.
(1) Except as provided in Subsection (3) or (5), the commission shall mail a notice of deficiency to a person in accordance with Section 59-1-1404 if the commission finds there is:
(a) a deficiency in a tax, fee, or charge imposed; or
(b) an increase or decrease in a deficiency.
(2) A notice of deficiency described in Subsection (1) shall contain:
(a) the details of the deficiency; and
(b) the manner of computing the tax.
(3) If the commission estimates an amount of tax, fee, or charge due under Subsection 59-1-1406(2), the commission:
(a) shall mail a notice of deficiency:
(i) to the person for which the commission estimates the amount of tax, fee, or charge due; and
(ii) in accordance with Section 59-1-1404; or
(b) shall:
(i) mail a notice to the person for which the commission estimates the amount of tax, fee, or charge due:
(A) that the amount the commission estimates as a tax, fee, or charge is an assessment; and
(B) in accordance with Section 59-1-1404; and
(ii) provide in the notice described in Subsection (3)(b)(i) that if the person files an amended return within the time period provided in Section 59-1-1410, the commission shall replace the assessment with the amount shown on the person's amended return.
(4) If the commission mails notice to a person under Subsection (3)(b), the person may file an amended return within the period provided in Section 59-1-1410 to replace the assessment of tax.
(5) If the commission makes a jeopardy assessment under Part 7, Termination and Jeopardy Assessments Procedure:
(a) the commission is not required to mail a notice of deficiency described in Subsection (1) to the person against which the commission makes the jeopardy assessment; and
(b) the jeopardy assessment is subject to the procedures and requirements of Part 7, Termination and Jeopardy Assessments Procedure.
Enacted by Chapter 212, 2009 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 14 - Assessment, Collections, and Refunds Act › Section 1406 - Record retention -- Commission estimates tax if person fails to file a return.

59-1-1406.
Record retention -- Commission estimates tax if person fails to file a return.
(1) A person subject to a tax, fee, or charge shall:
(a) keep in a form prescribed by the commission books and records that are necessary to determine the amount of a tax, fee, or charge the person owes;
(b) keep books and records described in Subsection (1)(a) for the time period during which an assessment may be made under Section 59-1-1408; and
(c) open the person's books and records for examination at any time by:
(i) the commission; or
(ii) an agent or representative the commission designates.
(2)
(a) If a person required to file a return with the commission fails to file the return with the commission, the commission may estimate the tax, fee, or charge due from the best information or knowledge the commission can obtain.
(b) An estimate the commission makes under Subsection (2)(a) is considered to be a return filed on the date the commission makes the estimate.
(3) For the purpose of ascertaining the correctness of a return or for estimating a tax, fee, or charge due in accordance with Subsection (2)(a), the commission may:
(a) examine the books and records bearing upon the matter required to be included in a return;
(b) authorize an agent or representative designated by the commission to examine the books and records bearing upon the matter required to be included in a return;
(c) require the attendance of:
(i) an officer or employee of a person required to make a return; or
(ii) a person having knowledge of a pertinent fact;
(d) take testimony; or
(e) require any other necessary information.
Enacted by Chapter 212, 2009 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 14 - Assessment, Collections, and Refunds Act › Section 1407 - Mathematical errors.

59-1-1407.
Mathematical errors.
(1) The commission shall correct a mathematical error.
(2) The commission shall provide notice to a person if:
(a) because of a mathematical error appearing on a return, an amount of tax, fee, or charge in excess of that shown upon the return is due; and
(b) an assessment of the amount of tax, fee, or charge is or will be made on the basis of what would have been the correct amount of tax, fee, or charge but for the mathematical error.
(3) The notice required by Subsection (2):
(a) shall describe the mathematical error; and
(b) is not considered to be a notice of deficiency.
(4) For purposes of Subsection (2):
(a) there is no restriction upon the assessment and collection of an amount of tax, fee, or charge described in Subsection (2); and
(b) the person described in Subsection (2) does not have a right to:
(i) file a petition to the commission on the basis of a notice provided under Subsection (2); or
(ii) apply for review by a district court or the Utah Supreme Court of the determination of a mathematical error by the commission.
Enacted by Chapter 212, 2009 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 14 - Assessment, Collections, and Refunds Act › Section 1408 - Assessments.

59-1-1408.
Assessments.
(1) Except as provided in Subsections (2) through (4), an assessment is made on the date a liability is posted to the records of the commission.
(2) Except as provided in Subsection (4), for purposes of a liability for which the commission mails a notice of deficiency to a person in accordance with Section 59-1-1405, an assessment is made:
(a) if a person has not filed a petition for redetermination of a deficiency under Section 59-1-501, on the date:
(i)
(A) 30 days after the day on which the commission mails the notice of deficiency to the person; or
(B) 90 days after the day on which the commission mails the notice of deficiency to the person if the notice is addressed to a person outside the United States or the District of Columbia; or
(ii) the person in writing:
(A) agrees with the commission on the existence and amount of the liability; and
(B) consents to the assessment of the liability; or
(b) if a person files a petition for redetermination of a deficiency under Section 59-1-501, on the date the liability resulting from a final commission decision is posted to the records of the commission.
(3) Except as provided in Subsection (4), for purposes of a notice of proposed penalty under Section 59-1-302 or Subsection 59-1-401(7), an assessment is made:
(a) if a person has not filed a petition for redetermination of a deficiency under Section 59-1-501, on the date:
(i)
(A) 30 days after the day on which the commission mails the notice of proposed penalty to the person; or
(B) 90 days after the day on which the commission mails the notice of proposed penalty to the person if the notice is addressed to a person outside the United States or the District of Columbia; or
(ii) the person in writing:
(A) agrees with the commission on the existence and amount of the liability; and
(B) consents to the assessment of the liability; or
(b) if a person files a petition for redetermination of a deficiency under Section 59-1-501, on the date the liability resulting from a final commission decision is posted to the records of the commission.
(4) In the case of interest under Section 59-1-402 that accrues to a tax, fee, or charge, an assessment is considered to have been made on the date the tax, fee, or charge is assessed.
(5) The commission may at any time within the time period prescribed for assessment under Section 59-1-1410, increase or decrease an assessment if the commission ascertains that the assessment is imperfect or incomplete in a material respect.
Enacted by Chapter 212, 2009 General Session
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 17 - Depository Institution Data Match System and Levy Act › Section 1706 - Requirement for a depository institution to provide information to the commission.

Effective 1/1/2017
59-1-1706.
Requirement for a depository institution to provide information to the commission.
A depository institution that determines under Section 59-1-1705 that 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 shall provide the commission, within five days after the day on which the depository institution accesses the depository institution data match system:
(1) the name of the account holder;
(2) the address of the account holder;
(3) the account number of the account holder;
(4) the account balance of the account holder on the day that the depository institution provides the commission the information required by this section;
(5) the type of account of the account holder;
(6) the social security number of the account holder;
(7) other information that identifies the account holder; and
(8) the name of, and contact information for, other account holders that have access to the account.
Enacted by Chapter 326, 2016 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 17 - Depository Institution Data Match System and Levy Act › Section 1707 - Commission requirement to provide notice of levy to depository institution -- Duration of levy.

Effective 1/1/2017
59-1-1707.
Commission requirement to provide notice of levy to depository institution -- Duration of levy.
(1) The commission shall provide, within three business days after a depository institution provides the commission information described in Section 59-1-1706, a notice of levy to the depository institution by electronic means:
(a) stating that the commission levies an amount equal to the liability of a delinquent taxpayer that is an account holder at the depository institution; and
(b) identifying the account subject to levy.
(2) A levy described in Subsection (1) is valid until the earlier of:
(a) the day on which the commission releases the levy;
(b) the day on which the delinquent taxpayer satisfies the liability; or
(c) the day on which the depository institution releases, in accordance with Section 59-1-1711, the amounts deposited into the account of the delinquent taxpayer.
(3) The commission shall provide notice to a depository institution by electronic means:
(a) if the commission releases a levy, no later than one business day after the day on which the commission releases the levy; or
(b) if a delinquent taxpayer satisfies the liability, no later than one business day after the day on which the delinquent taxpayer satisfies the liability.
Enacted by Chapter 326, 2016 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 17 - Depository Institution Data Match System and Levy Act › Section 1708 - Depository institution requirement to secure amount subject to levy in account holder's account.

Effective 1/1/2017
59-1-1708.
Depository institution requirement to secure amount subject to levy in account holder's account.
(1) Subject to Subsection (2), before the later of two business days after the day on which, or 48 hours after the time at which, a depository institution receives a notice of levy described in Section 59-1-1707 from the commission, the depository institution shall secure the amount subject to levy in a delinquent taxpayer's account by prohibiting:
(a) any person that has access to the delinquent taxpayer's account from accessing the amount; or
(b) the transfer or other disposition of the amount.
(2) For purposes of Subsection (1), a depository institution shall secure an amount subject to levy regardless of whether a person other than the delinquent taxpayer has access to the account or is an account holder.
Enacted by Chapter 326, 2016 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 17 - Depository Institution Data Match System and Levy Act › Section 1709 - Commission to send notice to delinquent taxpayer.

Effective 1/1/2017
59-1-1709.
Commission to send notice to delinquent taxpayer.
(1) The commission shall, within three business days after the day on which the commission provides a notice of levy described in Section 59-1-1707 to a depository institution, notify a delinquent taxpayer that the commission has issued the notice of levy to the depository institution.
(2) The notice described in Subsection (1) shall:
(a) state the amount subject to levy as stated in the notice of levy described in Section 59-1-1707;
(b) notify the delinquent taxpayer that the depository institution is required to secure the amount subject to levy in accordance with Section 59-1-1708;
(c) identify each account subject to levy at the depository institution; and
(d) describe the actions a delinquent taxpayer may take to:
(i) satisfy the liability; or
(ii) resolve an issue as to whether the commission has the authority to receive from a depository institution the amount subject to levy at the depository institution.
Enacted by Chapter 326, 2016 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 17 - Depository Institution Data Match System and Levy Act › Section 1711 - Depository institution to release portion of amount subject to levy.

Effective 1/1/2017
59-1-1711.
Depository institution to release portion of amount subject to levy.
(1) Subject to the other provisions of this section, a depository institution shall release the portion of the amount subject to a levy under this part that the commission may receive in accordance with Section 59-1-1710 from the depository institution.
(2) On the first business day after the day on which the commission provides the notice described in Subsection 59-1-1710(3) to the depository institution, the depository institution shall release the lesser of the following:
(a) the portion of the amount the commission may receive in accordance with Section 59-1-1710 from the depository institution; or
(b) the balance of the delinquent taxpayer's account on the first business day after the day on which the commission provides the notice described in Subsection 59-1-1710(3) to the depository institution minus:
(i) the $10 reimbursement to the depository institution described in Section 59-1-1713; and
(ii) the fees that an account holder agreed to pay the depository institution to process a writ of garnishment in a deposit agreement.
Enacted by Chapter 326, 2016 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 17 - Depository Institution Data Match System and Levy Act › Section 1712 - Limitations on commission authority to levy.

Effective 1/1/2017
59-1-1712.
Limitations on commission authority to levy.
(1) During the time period that a levy the commission imposes on the account of a delinquent taxpayer is valid, the commission may not impose another levy on that account.
(2) The commission may impose a levy in accordance with the procedures and requirements of this part on an account subject to a previous levy under this part if that previous levy is no longer valid.
Enacted by Chapter 326, 2016 General Session