reglab/statecodes huggingface dataset:
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 2 - State Tax Commission › Section 209 - Official seal -- Authenticated copies of records as evidence.

59-1-209.
Official seal -- Authenticated copies of records as evidence.
The commission shall adopt an official seal, and shall file an impression and description of the seal with the Division of Archives. Copies of any records in the possession of the commission may be authenticated with the seal of the commission attested by the signature of the commission's administrative secretary, and when so authenticated shall be received in evidence to the same extent and with the same effect as the originals.
Enacted by Chapter 4, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 2 - State Tax Commission › Section 211 - Uniform system of accounts.

59-1-211.
Uniform system of accounts.
(1) The commission shall establish a uniform system of accounts and when established it shall be followed by all taxing entities within the state.
(2) The commission may make rules directly relating to the administration of a uniform system of accounts and shall periodically publish these rules and distribute them to all taxing entities.
(3) The commission shall certify a list of all taxing entities that do not comply with the laws and rules pertaining to uniform accounts to the county attorney of the county in which the entity is located. The county attorney shall immediately notify the official or officials charged by law with complying with them. If the official or officials fail to so comply within 60 days after receipt of the notice, the county attorney shall commence proceedings in district court in mandamus to require performance.
Amended by Chapter 3, 1988 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 2 - State Tax Commission › Section 213 - Annual report on Internal Revenue Code changes.

Effective 5/10/2016
59-1-213.
Annual report on Internal Revenue Code changes.
The commission shall annually provide an electronic report to the Revenue and Taxation Interim Committee on or before the October interim meeting concerning the impacts of the reliance of this title on the Internal Revenue Code, including:
(1) any modification to the Internal Revenue Code that is likely to have a fiscal impact on state revenues:
(a) that became effective:
(i) if the commission is preparing its initial report in accordance with this section, during the previous calendar year; or
(ii) if the commission has prepared a previous report in accordance with this section, after the most recent report prepared in accordance with this section; or
(b) that have been enacted and will become effective prior to the end of the calendar year that begins January 1 following the current report prepared in accordance with this section;
(2) the fiscal impacts a modification described in Subsection (1) may have on state revenues; and
(3) statutory or administrative options to:
(a) implement the effects on this title of a modification described in Subsection (1); or
(b) change this title to prevent this title from implementing a modification described in Subsection (1).
Amended by Chapter 135, 2016 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 2 - State Tax Commission › Section 213.1 - Public meeting on revision of commission publication.

Affected by 63I-1-259 on 5/9/2024
Effective 5/9/2017
59-1-213.1.
Public meeting on revision of commission publication.
(1) As used in this section, "nonsubstantive change" means a change that does not alter the meaning of a publication.
(2) Except as provided in Subsection (3), if the commission revises an official numbered commission publication providing instruction to taxpayers, the commission, in accordance with Title 52, Chapter 4, Open and Public Meetings Act, shall place the publication revision on a commission meeting agenda and allow public comment on the revision.
(3) The commission is not required to hold a public meeting on a nonsubstantive change to an official numbered commission publication.
Enacted by Chapter 201, 2017 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 2 - State Tax Commission › Section 213.2 - Annual report on provision of guidance by the commission.

Affected by 63I-1-259 on 5/9/2024
Effective 5/14/2019
59-1-213.2.
Annual report on provision of guidance by the commission.
(1)
(a) Subject to Subsection (2), the commission shall provide an electronic report to the Revenue and Taxation Interim Committee on or before September 30, 2020, and on or before September 30, 2023.
(b) The electronic report described in Subsection (1)(a) shall contain the following:
(i) the number of meetings that the commission held under Subsection 59-1-405(1)(g) during the 12-month period preceding the report;
(ii) the dates of any meetings described in Subsection (1)(b)(i);
(iii) a listing of the tax types discussed during the meetings described in Subsection (1)(b)(i); and
(iv) a summary of the outcome of the meetings described in Subsection (1)(b)(i).
(2) In making the report required by Subsection (1), the commission shall protect the name, address, social security number, or taxpayer identification number of a taxpayer.
Amended by Chapter 29, 2019 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 3 - Miscellaneous Provisions › Section 301 - Payment under protest -- Action to recover.

59-1-301.
Payment under protest -- Action to recover.
In all cases of levy of taxes, licenses, or other demands for public revenue which is deemed unlawful by the party whose property is taxed, or from whom the tax or license is demanded or enforced, that party may pay under protest the tax or license, or any part deemed unlawful, to the officers designated and authorized by law to collect the tax or license; and then the party so paying or a legal representative may bring an action in the tax division of the appropriate district court against the officer to whom the tax or license was paid, or against the state, county, municipality, or other taxing entity on whose behalf it was collected, to recover the tax or license or any portion of the tax or license paid under protest.
Enacted by Chapter 3, 1988 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 3 - Miscellaneous Provisions › Section 303 - Authorization for commission to apply overpayment of any tax or fee against taxpayer's liability for any tax or fee.

59-1-303.
Authorization for commission to apply overpayment of any tax or fee against taxpayer's liability for any tax or fee.
(1) For purposes of this section:
(a) "Overpayment" means an amount equal to the sum of:
(i) the amount by which a tax or fee a taxpayer paid exceeds the taxpayer's liability for the tax or fee; and
(ii) interest accruing to the amount described in Subsection (1)(a)(i).
(b) "Tax or fee" means any tax or fee administered by the commission.
(2) The commission may apply an overpayment of any tax or fee against a taxpayer's liability for any tax or fee.
(3) If the commission applies an overpayment of a tax or fee against a taxpayer's liability for a tax or fee, the commission shall notify the taxpayer in writing.
Enacted by Chapter 183, 1999 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 3 - Miscellaneous Provisions › Section 305 - Convenience fee to cover the costs of electronic payments.

59-1-305.
Convenience fee to cover the costs of electronic payments.
(1) As used in this section:
(a) "Electronic payment" has the same meaning as defined in Section 41-1a-1221.
(b) "Electronic payment fee" has the same meaning as defined in Section 41-1a-1221.
(2) The commission may collect a convenience electronic payment fee established in accordance with the procedures and requirements of Section 63J-1-504 to cover the costs of electronic payments of taxes and fees administered by the commission.
(3) Notwithstanding any other provisions of this title, the commission shall use a fee imposed under this section as a dedicated credit to cover the costs of electronic payments.
Amended by Chapter 183, 2009 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 3 - Miscellaneous Provisions › Section 306 - Definition -- State Tax Commission Administrative Charge Account -- Amount of administrative charge -- Deposit of revenues into the restricted account -- Interest deposited into General Fund -- Expenditure of money deposited into the restricted account.

Effective 1/1/2021
59-1-306.
Definition -- State Tax Commission Administrative Charge Account -- Amount of administrative charge -- Deposit of revenues into the restricted account -- Interest deposited into General Fund -- Expenditure of money deposited into the restricted account.
(1) As used in this section, "qualifying tax, fee, or charge" means a tax, fee, or charge the commission administers under:
(a)Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
(b)Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
(c) Section 19-6-714;
(d) Section 19-6-805;
(e)Chapter 12, Sales and Use Tax Act, other than a tax under Chapter 12, Part 1, Tax Collection, or Chapter 12, Part 18, Additional State Sales and Use Tax Act;
(f) Section 59-27-105;
(g) Section 63H-1-205; or
(h)Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges.
(2) There is created a restricted account within the General Fund known as the "State Tax Commission Administrative Charge Account."
(3) Subject to the other provisions of this section, the restricted account shall consist of administrative charges the commission retains and deposits in accordance with this section.
(4) For purposes of this section, the administrative charge is a percentage of revenues the commission collects from each qualifying tax, fee, or charge of not to exceed the lesser of:
(a) 1.5%; or
(b) an equal percentage of revenues the commission collects from each qualifying tax, fee, or charge sufficient to cover the cost to the commission of administering the qualifying taxes, fees, or charges.
(5) The commission shall deposit an administrative charge into the restricted account.
(6) Interest earned on the restricted account shall be deposited into the General Fund.
(7) The commission shall expend money appropriated by the Legislature to the commission from the restricted account to administer qualifying taxes, fees, or charges.
Amended by Chapter 294, 2020 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 4 - Penalties, Interest, and Confidentiality of Information › Section 403.1 - Disclosure of return information.

Effective 7/1/2021
59-1-403.1.
Disclosure of return information.
(1) As used in this section:
(a) "Office" means:
(i) the Office of the Legislative Fiscal Analyst, established in Section 36-12-13;
(ii) the Office of Legislative Research and General Counsel, established in Section 36-12-12; or
(iii) the Governor's Office of Planning and Budget, created in Section 63J-4-201.
(b)
(i) "Return information" means information gained by the commission that is required to be attached to or included in a return filed with the commission.
(ii) "Return information" does not include information that the commission is prohibited from disclosing by federal law, federal regulation, or federal publication.
(2)
(a) Notwithstanding Subsection 59-1-403(2), the commission, at the request of an office, shall provide to the office all return information with the items described in Subsection (2)(b) removed.
(b) For purposes of a request for return information made under Subsection (2)(a), the commission shall redact or remove any name, address, social security number, or taxpayer identification number.
(3)
(a) An office may disclose return information received from the commission in accordance with this section only:
(i)
(A) as a fiscal estimate, fiscal note information, or statistical information; and
(B) in a manner that reasonably protects the identification of a particular taxpayer; or
(ii) to another office.
(b) A person may not request return information, other than the return information that the office discloses in accordance with Subsection (3)(a), from an office under Title 63G, Chapter 2, Government Records Access and Management Act, or this section, if that office received the return information from the commission in accordance with this section.
(c) An office may not disclose to a person that requests return information any return information other than the return information that the office discloses in accordance with Subsection (3)(a).
(4) Any individual who violates Subsection (3)(a):
(a) is guilty of a class A misdemeanor; and
(b) shall be:
(i) dismissed from office; and
(ii) disqualified from holding public office in this state for a period of five years after dismissal.
(5)
(a) An office and the commission may enter into an agreement specifying the procedures for accessing, storing, and destroying return information requested in accordance with this section.
(b) An office's access to return information is governed by this section, and except as provided in Subsection (5)(a), may not be limited by any agreement.
Amended by Chapter 367, 2021 General Session
Amended by Chapter 382, 2021 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 4 - Penalties, Interest, and Confidentiality of Information › Section 405 - Commission consideration of confidential tax matters.

Affected by 63I-1-259 on 5/9/2024
Effective 5/9/2017
59-1-405.
Commission consideration of confidential tax matters.
(1) As used in this section, "confidential tax matter" means:
(a) an offer in compromise;
(b) a private letter ruling;
(c) an appeal before the members of the commission;
(d) a tax matter if the disclosure of the tax matter is prohibited under:
(i) federal law;
(ii) Section 59-1-403; or
(iii) Section 59-1-404;
(e) a voluntary disclosure agreement;
(f) a waiver request; or
(g) provision of guidance by the commission to an employee of the commission on the interpretation and application of a law administered by the commission.
(2)
(a) Notwithstanding Title 52, Chapter 4, Open and Public Meetings Act, the commission may hold a meeting that is not open to the public to conduct a hearing on, discuss, or take action on a confidential tax matter in accordance with the rules established as provided under this section.
(b) When the commission holds a meeting described in Subsection (2)(a) on a confidential tax matter described in Subsection (1)(g), the meeting:
(i) shall include:
(A) the commission's executive director; or
(B) the executive director's designee;
(ii) may include any other commission employee as determined by the commission; and
(iii) may not include guidance that constitutes an ex parte communication on a taxpayer specific matter.
(3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules:
(a) to establish procedures for holding a meeting that is not open to the public to conduct a hearing on, discuss, or take action on a confidential tax matter; and
(b) except as provided in Subsection (4), to establish procedures and requirements for keeping confidential minutes and a confidential recording of a meeting that is not open to the public.
(4) For purposes of Subsection (3)(b), the commission is not required to make rules to establish procedures and requirements for keeping confidential minutes and a confidential recording of:
(a) an initial hearing to the extent provided in Section 59-1-502.5; or
(b) private analysis, contemplation, and discussion by members of the commission:
(i) in performing the judicial aspects of their duties; and
(ii) consistent with state case law.
Amended by Chapter 201, 2017 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 5 - Petitions for Redetermination of Deficiencies › Section 501 - Procedure for obtaining redetermination of a deficiency -- Claim for refund.

59-1-501.
Procedure for obtaining redetermination of a deficiency -- Claim for refund.
(1) As used in this section:
(a) "Legal holiday" is as defined in Section 59-10-518.
(b) "Tax, fee, or charge" is as defined in Section 59-1-1402.
(2) A person may file a request for agency action, petitioning the commission for redetermination of a deficiency.
(3) Subject to Subsections (4) through (6), a person shall file the request for agency action described in Subsection (2):
(a) within a 30-day period after the date the commission mails a notice of deficiency to the person in accordance with Section 59-1-1405; or
(b) within a 90-day period after the date the commission mails a notice of deficiency to the person in accordance with Section 59-1-1405 if the notice of deficiency is addressed to a person outside the United States or the District of Columbia.
(4) If the last day of a time period described in Subsection (3) is a Saturday, Sunday, or legal holiday, the last day for a person to file a request for agency action is the next day that is not a Saturday, Sunday, or legal holiday.
(5) A person that mails a request for agency action shall mail the request for agency action in accordance with Section 59-1-1404.
(6) For purposes of Subsection (3), a person is considered to have filed a request for agency action:
(a) if the person mails the request for agency action, on the date the person is considered to have mailed the request for agency action in accordance with Section 59-1-1404; or
(b) if the person delivers the request for agency action to the commission by a method other than mail, on the date the commission receives the request for agency action.
(7) A person who has not previously filed a timely request for agency action in accordance with Subsection (3) may object to a final assessment issued by the commission by:
(a) paying the tax, fee, or charge; and
(b) filing a claim for a refund as provided in Section 59-1-1410.
Amended by Chapter 212, 2009 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 5 - Petitions for Redetermination of Deficiencies › Section 502.5 - Initial hearing -- Formal hearing to exhaust administrative remedies.

Effective 5/14/2019
59-1-502.5.
Initial hearing -- Formal hearing to exhaust administrative remedies.
(1) At least 30 days before any formal hearing is held in response to a party's request for agency action, one or more tax commissioners or an administrative law judge designated by the commission shall hold an initial hearing at which proffers of evidence, including testimony, documents, and other exhibits may be made and oral or written argument on legal issues may be received.
(2) Any party participating in an initial hearing shall have the right to informal discovery under any rules established by the commission.
(3) A party may appear at the initial hearing in person or through an agent, an employee, or another representative, but any person appearing on behalf of another party or entity shall have full settlement authority on behalf of the party the person is representing.
(4) A record may not be kept of the initial hearing and all initial hearing proceedings are privileged and do not constitute admissions against interest of any party participating in the hearing.
(5) At the initial hearing, or as soon thereafter as reasonably practicable, the commission may take any action the commission deems appropriate to settle, compromise, or reduce the deficiency, or adjust the assessed valuation of any property.
(6) Nothing in this section may limit a party's right to a formal hearing under Title 63G, Chapter 4, Administrative Procedures Act.
(7) A party has not exhausted the party's administrative remedies in accordance with Section 63G-4-401 unless:
(a) the party requests a formal hearing within the time period provided by law; and
(b) the commission has issued a final unappealable administrative order.
Amended by Chapter 351, 2019 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 5 - Petitions for Redetermination of Deficiencies › Section 503 - Assessment and payment of deficiency.

59-1-503.
Assessment and payment of deficiency.
(1) Following a redetermination of a deficiency by the commission, the entire amount redetermined as the deficiency by the decision of the commission, which has become final, shall be assessed and shall be paid within 30 days from the date the notice and demand is sent from the commission.
(2) If the taxpayer does not file a petition with the commission within the time prescribed for filing the petition, the deficiency, notice of which has been sent to the taxpayer, shall be assessed, and shall be paid within 30 days from the date the notice and demand is sent from the commission.
Amended by Chapter 9, 2001 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 5 - Petitions for Redetermination of Deficiencies › Section 504 - Time determination final.

59-1-504.
Time determination final.
The action of the commission on the taxpayer's petition for redetermination of deficiency shall be final 30 days after the date the commission's notice of agency action is sent. All tax, interest, and penalties are due 30 days from the date the commission's decision or order is sent, unless the taxpayer seeks judicial review.
Amended by Chapter 86, 2000 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 6 - Judicial Review › Section 601 - District court jurisdiction.

59-1-601.
District court jurisdiction.
(1) In addition to the jurisdiction granted in Section 63G-4-402, beginning July 1, 1994, the district court shall have jurisdiction to review by trial de novo all decisions issued by the commission after that date resulting from formal adjudicative proceedings.
(2) As used in this section, "trial de novo" means an original, independent proceeding, and does not mean a trial de novo on the record.
(3)
(a) In any appeal to the district court pursuant to this section taken after January 1, 1997, the commission shall certify a record of its proceedings to the district court.
(b) This Subsection (3) supercedes Section 63G-4-403 pertaining to judicial review of formal adjudicative proceedings.
Amended by Chapter 382, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 6 - Judicial Review › Section 602 - Right to appeal -- Venue -- County as party in interest.

59-1-602.
Right to appeal -- Venue -- County as party in interest.
(1)
(a) Any aggrieved party appearing before the commission or county whose tax revenues are affected by the decision may at that party's option petition for judicial review in the district court pursuant to this section, or in the Supreme Court or the Court of Appeals pursuant to Section 59-1-610.
(b) Judicial review of formal or informal adjudicative proceedings in the district is in the district court located in the county of residence or principal place of business of the affected taxpayer or, in the case of a taxpayer whose taxes are assessed on a statewide basis, to the Third Judicial District Court in and for Salt Lake County.
(c) Notwithstanding Section 63G-4-402, a petition for review made to the district court under this section shall conform to the Utah Rules of Appellate Procedure.
(2) A county whose tax revenues are affected by the decision being reviewed shall be allowed to be a party in interest in the proceeding before the court.
Amended by Chapter 382, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 6 - Judicial Review › Section 604 - Burden of proof -- Decision of court.

59-1-604.
Burden of proof -- Decision of court.
In proceedings of the district court under this part and on appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the parties seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation. The district court shall render its decision in writing, including therein a concise statement of the facts found by the court and the conclusions of law reached by the court. The court may affirm, reverse, modify, or remand any order of the commission, and shall grant other relief, invoke such other remedies, and issue such orders, in accordance with its decision, as appropriate.
Amended by Chapter 326, 1998 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 6 - Judicial Review › Section 607 - Decision of district court as final determination.

59-1-607.
Decision of district court as final determination.
Unless stayed, the decision of the district court shall be binding upon all parties until changed upon appeal. If no appeal is taken, the decision of the court shall constitute a final determination of the matter.
Amended by Chapter 127, 1992 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 6 - Judicial Review › Section 608 - Appeal.

59-1-608.
Appeal.
The exclusive remedy for review of a decision or order of the district court entered under this part shall be by appeal. Any party to the action has the right to an appeal.
Amended by Chapter 127, 1992 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 6 - Judicial Review › Section 610 - Standard of review of appellate court.

59-1-610.
Standard of review of appellate court.
(1) When reviewing formal adjudicative proceedings commenced before the commission, the Court of Appeals or Supreme Court shall:
(a) grant the commission deference concerning its written findings of fact, applying a substantial evidence standard on review; and
(b) grant the commission no deference concerning its conclusions of law, applying a correction of error standard, unless there is an explicit grant of discretion contained in a statute at issue before the appellate court.
(2) This section supercedes Section 63G-4-403 pertaining to judicial review of formal adjudicative proceedings.
Amended by Chapter 382, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 6 - Judicial Review › Section 611 - Requirement to post security -- Waiver -- Payment of tax, interest, or penalties after judicial decision -- Interest.

59-1-611.
Requirement to post security -- Waiver -- Payment of tax, interest, or penalties after judicial decision -- Interest.
(1) As used in this section, "post security" means:
(a) posting with the commission, for the full or a partial amount of the deficiency as determined by the commission:
(i) a letter of credit;
(ii) a bond; or
(iii) other similar financial instrument acceptable to the commission; or
(b) as determined by the commission, depositing with the commission:
(i) the full amount of the deficiency; or
(ii) a partial amount of the deficiency.
(2) Except as provided in Subsection (3), a taxpayer that seeks judicial review of a final commission redetermination of a deficiency shall post security with the commission.
(3) The commission shall waive the requirements of Subsection (2) if a taxpayer establishes:
(a) that the taxpayer has sufficient financial resources to pay the deficiency if the deficiency is upheld in a final unappealable judgment or order by a court of competent jurisdiction; or
(b) as determined by the commission, that collection of the deficiency that is the subject of the appeal is not jeopardized by waiving the requirements of Subsection (2).
(4)
(a) The commission may not unreasonably deny a waiver described in Subsection (3).
(b) A taxpayer may seek judicial review of the commission's decision to deny a waiver under Subsection (3) by the court reviewing the redetermination of the deficiency.
(5) If a taxpayer fails to comply with the requirements of Subsection (2), the reviewing court may, in its discretion, dismiss the taxpayer's appeal of the redetermination of the deficiency.
(6) If the commission grants a waiver under Subsection (3), the taxpayer shall pay any tax, interest, or penalties:
(a) ordered by a court of competent jurisdiction; and
(b) within a 30-day period beginning on the day on which the order described in Subsection (6)(a) becomes final.
(7) If a taxpayer posts security with the commission, or the commission grants a waiver in accordance with this section, interest shall accrue on the unpaid taxes that are the subject of the deficiency at the rate and in the manner provided in Section 59-1-402.
Amended by Chapter 224, 2013 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 6 - Judicial Review › Section 612 - Formal hearing to exhaust administrative remedies.

Effective 5/14/2019
59-1-612.
Formal hearing to exhaust administrative remedies.
A party has not exhausted the party's administrative remedies in accordance with Section 63G-4-401 unless:
(1) the party requests a formal hearing within the time period provided by law; and
(2) the commission has issued a final unappealable administrative order.
Enacted by Chapter 351, 2019 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 6 - Judicial Review › Section 613 - Judicial review -- Mandatory stay of certain commission cases.

Effective 5/5/2021
59-1-613.
Judicial review -- Mandatory stay of certain commission cases.
(1) Unless all parties otherwise agree, upon request, the commission shall stay an appeal of the valuation or equalization of real or personal property, if:
(a) a commission decision on the valuation or equalization of real or personal property is under judicial review; and
(b) the commission decision described in Subsection (1)(a) and the pending commission appeal involve the same:
(i) taxpayer;
(ii) legal issue or valuation principle; and
(iii) to a material degree, facts.
(2) An appeal stayed in accordance with Subsection (1) is stayed until the court issues a final decision after judicial review of the commission decision.
Enacted by Chapter 238, 2021 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 7 - Termination and Jeopardy Assessments Procedure › Section 702 - Jeopardy assessment -- Notice -- Amount.

59-1-702.
Jeopardy assessment -- Notice -- Amount.
(1) If the commission believes that the assessment or collection of any tax or penalty in lieu of tax will be jeopardized by delay, it shall, notwithstanding the assessment provisions of Title 59, Chapter 2, Property Tax Act, Chapter 7, Corporate Franchise and Income Taxes, Chapter 10, Individual Income Tax Act, or Chapter 12, Sales and Use Tax Act, immediately assess such tax or penalty in lieu of tax (together with all interest, penalties, and additions to tax provided for by law), and notice and demand shall be made by the commission for the payment thereof.
(2) If the jeopardy assessment is made before any notice of the tax deficiency to which the jeopardy assessment relates has been mailed under Title 59, Chapter 2, Property Tax Act, Chapter 7, Corporate Franchise and Income Taxes, Chapter 10, Individual Income Tax Act, or Chapter 12, Sales and Use Tax Act, then the commission shall mail a notice under this section within 60 days after the making of the assessment.
(3) The jeopardy assessment may be made of a deficiency greater or less than that set forth in the notice of deficiency, which has been mailed to the taxpayer, and whether or not the taxpayer has filed a petition with the commission. The commission may, at any time before rendering its decision, abate such assessment, or any unpaid portion thereof, to the extent that it believes the assessment to be excessive in amount. The commission has jurisdiction to redetermine the entire amount of the deficiency and of all amounts assessed.
(4) If the jeopardy assessment is made after the commission has rendered a decision on a taxpayer's petition for redetermination, the assessment may be made only in respect to the amount of the deficiency determined by the commission in its decision.
Renumbered and Amended by Chapter 3, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 7 - Termination and Jeopardy Assessments Procedure › Section 704 - Restraint of collection restricted.

59-1-704.
Restraint of collection restricted.
(1) Except as otherwise provided in Chapter 1, Part 5, Petitions for Redetermination of Deficiencies, Part 6, Judicial Review, and Part 7, Termination and Jeopardy Assessments Procedure and Chapter 2, Property Tax Act, Chapter 6, Mineral Production Tax Withholding, Chapter 7, Corporate Franchise and Income Taxes, Chapter 10, Individual Income Tax Act, and Chapter 12, Sales and Use Tax Act and the rules promulgated thereunder, no suit for the purpose of restraining the assessment or collection of any tax, penalty, or interest imposed under Chapter 1, General Taxation Policies, Chapter 2, Property Tax Act, Chapter 6, Mineral Production Tax Withholding, Chapter 7, Corporate Franchise and Income Taxes, Chapter 10, Individual Income Tax Act, or Chapter 12, Sales and Use Tax Act may be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed.
(2) No suit may be maintained in any court for the purpose of restraining the assessment or collection of the amount of the state tax liability of a transferee or of a fiduciary of property of a taxpayer.
Amended by Chapter 9, 2001 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 7 - Termination and Jeopardy Assessments Procedure › Section 705 - Payment and collection of penalties, interest, and other liabilities.

59-1-705.
Payment and collection of penalties, interest, and other liabilities.
The penalties, interest, and other liabilities imposed by the provisions of Title 59, Revenue and Taxation, shall be paid by the taxpayer upon notice and demand by the commission, and shall be assessed and collected in the same manner as taxes. Except as otherwise provided, any reference in Title 59, Revenue and Taxation, to "tax" includes penalties, interest, and other liabilities.
Renumbered and Amended by Chapter 3, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 7 - Termination and Jeopardy Assessments Procedure › Section 707 - Writ of mandate requiring taxpayer to file return.

59-1-707.
Writ of mandate requiring taxpayer to file return.
(1)
(a) If a taxpayer fails to file any return required pursuant to Title 59, Revenue and Taxation, within 60 days of the time prescribed, the commission may petition for a writ of mandate to compel the taxpayer to file the return. The petition may be filed, in the discretion of the commission, in the Tax Division of the Third Judicial District or in the district court for the county in which the taxpayer resides or has his principal place of business. In the case of a nonresident taxpayer the petition shall be filed in the Third District Court.
(b) The court shall grant a hearing on the petition for a writ of mandate within 20 days after the filing of the petition or as soon thereafter as the court may determine, having regard for the rights of the parties and the necessity of a speedy determination of the petition.
(c) Upon a finding of failure to file a return within 60 days of the time prescribed pursuant to Title 59, Revenue and Taxation, the court shall issue a writ of mandate requiring the taxpayer to file a return. The order of the court shall include an award of attorneys' fees, court costs, witness fees, and all other costs in favor of the prevailing party.
(2) Nothing in this section shall limit the remedies otherwise available to the commission under Title 59, Revenue and Taxation, or other laws of this state.
Renumbered and Amended by Chapter 3, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 8 - Multistate Tax Compact › Section 808 - Interaudit provisions to apply.

59-1-808.
Interaudit provisions to apply.
Article VIII of the Multistate Tax Compact relating to interaudits shall be in force in and with respect to this state.
Renumbered and Amended by Chapter 3, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 8 - Multistate Tax Compact › Section 809 - Commission authority related to the Multistate Tax Commission and governmental entities.

Effective 7/1/2014
59-1-809.
Commission authority related to the Multistate Tax Commission and governmental entities.
The commission may furnish to the Multistate Tax Commission, a taxing official of another state, the District of Columbia, or the United States or its territories, any information contained in:
(1) a tax return or report, a related schedule, or a document filed pursuant to the tax laws of this state; or
(2) the report of an audit or investigation made with respect to a tax return or report, a related schedule, or a document described in Subsection (1).
Amended by Chapter 54, 2014 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 10 - Taxpayer Bill of Rights › Section 1001 - Statement of taxpayer rights.

59-1-1001.
Statement of taxpayer rights.
(1) The commission shall prepare written information in clear, nontechnical language of the taxpayer's rights and obligations and of the commission's procedures for appeal, refund claims, and collections.
(2) When the commission contacts a taxpayer in writing about the determination or collection of any tax, the commission shall notify the taxpayer of the availability of a written statement of the taxpayer's rights and obligations and of the commission's procedures for appeal, refund claims, and collections. If a taxpayer requests this information, the commission shall provide it to the taxpayer free of charge.
(3) In notices to taxpayers of taxes and penalties due, the commission shall notify the taxpayer of the procedure to follow in order to request detailed information concerning the additional taxes, tax penalties, or interest.
Enacted by Chapter 35, 1991 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 10 - Taxpayer Bill of Rights › Section 1002 - Audit interviews.

59-1-1002.
Audit interviews.
(1) During any audit interview, the commission shall:
(a) require reasonable scheduling of its audit interviews;
(b) permit recording of audit interviews;
(c) explain its audit and collection process before the first interview; and
(d) allow a taxpayer to be represented at an interview by an attorney or other representative with power of attorney.
(2) The commission may not require a taxpayer to bring his attorney or other representative to interviews.
Enacted by Chapter 35, 1991 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 10 - Taxpayer Bill of Rights › Section 1003 - Penalty waiver.

59-1-1003.
Penalty waiver.
The commission shall waive penalties on taxpayer underpayments that are attributable to incorrect written advice obtained from the commission unless the taxpayer has given the commission inaccurate or insufficient information.
Enacted by Chapter 35, 1991 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 10 - Taxpayer Bill of Rights › Section 1004 - Installment payments.

59-1-1004.
Installment payments.
(1) The commission may enter into agreements with taxpayers on installment payments of taxes, penalties, and interest. The commission may revise, accelerate, or cancel the installment agreement if any of the following occurs:
(a) the commission determines that the financial condition of the taxpayer has substantially changed;
(b) the commission determines that the taxpayer provided inaccurate information concerning his financial condition; or
(c) the taxpayer fails to make timely payments pursuant to the terms of the installment agreement.
(2) The commission shall give the taxpayer reasonable notice of its intent to revise or cancel an installment agreement entered into under this section.
Enacted by Chapter 35, 1991 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 10 - Taxpayer Bill of Rights › Section 1005 - Suits against commission and its employees.

59-1-1005.
Suits against commission and its employees.
(1) A taxpayer may bring a civil suit against the commission for recovery of actual damages and costs incurred by the taxpayer if:
(a) the commission or one of its employees intentionally or recklessly takes possession of a taxpayer's property in disregard of its published procedures, laws, or rules; or
(b) otherwise intentionally or recklessly disregards published procedures, laws, or rules.
(2) An award of actual damages and court costs in a suit under this section may not exceed $100,000.
(3) If the court finds that the civil action brought by the taxpayer is frivolous, the court may impose a penalty of up to $10,000 against the taxpayer.
Amended by Chapter 9, 2001 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 10 - Taxpayer Bill of Rights › Section 1006 - Application to jeopardy assessments and property tax.

59-1-1006.
Application to jeopardy assessments and property tax.
The provisions of Section 59-1-1004 do not apply to jeopardy assessments authorized by Sections 59-1-701 through 59-1-707. The provisions of this part do not apply to Title 59, Chapter 2, Property Tax Act.
Amended by Chapter 30, 1992 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 11 - Private Collection › Section 1101 - Private collection of tax -- Fee.

Effective 7/1/2021
59-1-1101.
Private collection of tax -- Fee.
(1) The commission is authorized to employ private collectors for the collection of accounts that are unpaid over 12 months after the assessment date.
(2) Up to, but no more than, 33% of the money collected may be used to offset the payment to a private collector.
(3) The commission may authorize a private collector described in Subsection (1) to contract with a third party for services for the collection of accounts that the commission refers to the private collector.
Amended by Chapter 393, 2021 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 11 - Private Collection › Section 1102 - Disclosure of tax information -- Confidentiality.

Effective 7/1/2021
59-1-1102.
Disclosure of tax information -- Confidentiality.
(1)
(a) Notwithstanding Section 59-1-403, if the commission refers a debt related to a tax, fee, or charge as defined in Section 59-1-401 to a private collector under Section 59-1-1101, the commission may disclose to the private collector the following information related to the debt:
(i) the name of the taxpayer;
(ii) the taxpayer's contact information, including address and phone number;
(iii) the amount of the debt;
(iv) other information that identifies the taxpayer; or
(v) a combination of the information described in Subsections (1)(a)(i) through (iv).
(b) This disclosure may not be made if it would be in violation of Section 6103, Internal Revenue Code.
(2) Subject to Subsections (1)(b) and (3), if the commission authorizes a private collector to contract with a third party under Section 59-1-1101, the private collector may disclose to the third party the information described in Subsection (1)(a) that the commission discloses to the private collector and that relates to services the third party provides to the private collector.
(3) A private collector or a third party described in Subsection (2) is subject to the confidentiality requirements and penalty provisions provided in Section 59-1-403 with regard to information disclosed in accordance with this section.
Amended by Chapter 393, 2021 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 13 - Reportable Transactions Act › Section 1302 - Definitions.

59-1-1302.
Definitions.
(1) "Gross income" is as defined in Section 61, Internal Revenue Code.
(2) "Income tax" means a tax imposed under:
(a)Chapter 7, Corporate Franchise and Income Taxes; or
(b)Chapter 10, Individual Income Tax Act.
(3) "Income tax return" means a return filed under:
(a)Chapter 7, Corporate Franchise and Income Taxes; or
(b)Chapter 10, Individual Income Tax Act.
(4) "Listed transaction" means a reportable transaction that is the same as, or substantially similar to, a transaction or arrangement specifically identified as a listed transaction by the:
(a) United States Secretary of the Treasury in written materials interpreting the requirements of Section 6011, Internal Revenue Code; or
(b) commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
(5) "Material advisor" is as defined in Section 6111, Internal Revenue Code.
(6) "Reportable transaction" means a transaction or arrangement that:
(a) is carried out through or invested in by one or more entities that:
(i) are organized in this state;
(ii) do business in this state;
(iii) derive gross income from sources within this state;
(iv) are subject to income tax; or
(v) are otherwise subject to the jurisdiction of this state; and
(b) is:
(i) a transaction or arrangement described in 26 C.F.R. Sec. 1.6011-4(b)(2) through (7); or
(ii) a reportable transaction as described by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
(7) "Taxpayer" means a person that is required to file an income tax return.
(8) "Unitary group" is as defined in Section 59-7-101.
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 1304 - Penalty for taxpayer failure to disclose a reportable transaction.

59-1-1304.
Penalty for taxpayer failure to disclose a reportable transaction.
(1)
(a) Except as provided in Subsection (1)(b), a taxpayer that fails to disclose a reportable transaction as required by Section 59-1-1303 is subject to a penalty of $15,000.
(b) A taxpayer that fails to disclose a listed transaction as required by Section 59-1-1303 is subject to a penalty of $30,000.
(2) 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 1305 - Penalty for taxpayer underpayment of tax attributable to a reportable transaction.

59-1-1305.
Penalty for taxpayer underpayment of tax attributable to a reportable transaction.
(1) If the underpayment of a tax by a taxpayer is attributable to a reportable transaction, the taxpayer is subject to a penalty that is equal to the product of:
(a) 10%; and
(b) the amount of the tax underpayment attributable to the reportable transaction.
(2) If a taxpayer amends an income tax return to change the tax treatment of a reportable transaction after the day on which the commission contacts the taxpayer regarding the examination of the income tax return, that change in the tax treatment of the reportable transaction contained in the amended income tax return may not be considered in determining a tax underpayment under this section.
(3) A penalty imposed by this section is in addition to any other penalty imposed by this title.
Enacted by Chapter 237, 2006 General Session