59-1-1405. Notice of deficiency -- Notice of assessment -- Amended return -- Exception.
(1) Except as provided in Subsectionor, the commission shall mail a notice of deficiency to a person in accordance with Sectionif the commission finds there is: (3) (5) 59-1-1404 a deficiency in a tax, fee, or charge imposed; or an increase or decrease in a deficiency.
(2) A notice of deficiency described in Subsectionshall contain: (1) the details of the deficiency; and the manner of computing the tax.
(3) If the commission estimates an amount of tax, fee, or charge due under Subsection, the commission: 59-1-1406(2) shall mail a notice of deficiency: to the person for which the commission estimates the amount of tax, fee, or charge due; and in accordance with Section; or 59-1-1404 shall: mail a notice to the person for which the commission estimates the amount of tax, fee, or charge due: that the amount the commission estimates as a tax, fee, or charge is an assessment; and in accordance with Section; and 59-1-1404 provide in the notice described in Subsectionthat if the person files an amended return within the time period provided in Section, the commission shall replace the assessment with the amount shown on the person's amended return. (3)(b)(i) 59-1-1410
(4) If the commission mails notice to a person under Subsection, the person may file an amended return within the period provided in Sectionto replace the assessment of tax. (3)(b) 59-1-1410
(5) If the commission makes a jeopardy assessment under: Part 7, Termination and Jeopardy Assessments Procedure the commission is not required to mail a notice of deficiency described in Subsectionto the person against which the commission makes the jeopardy assessment; and (1) the jeopardy assessment is subject to the procedures and requirements of. Part 7, Termination and Jeopardy Assessments Procedure