59-1-1408. Assessments.
(1) Except as provided in Subsectionsthrough, an assessment is made on the date a liability is posted to the records of the commission. (2) (4)
(2) Except as provided in Subsection, for purposes of a liability for which the commission mails a notice of deficiency to a person in accordance with Section, an assessment is made: (4) 59-1-1405 if a person has not filed a petition for redetermination of a deficiency under Section, on the date: 59-1-501 30 days after the day on which the commission mails the notice of deficiency to the person; or 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 the person in writing: agrees with the commission on the existence and amount of the liability; and consents to the assessment of the liability; or if a person files a petition for redetermination of a deficiency under Section, on the date the liability resulting from a final commission decision is posted to the records of the commission. 59-1-501
(3) Except as provided in Subsection, for purposes of a notice of proposed penalty under Sectionor Subsection, an assessment is made: (4) 59-1-302 59-1-401(7) if a person has not filed a petition for redetermination of a deficiency under Section, on the date: 59-1-501 30 days after the day on which the commission mails the notice of proposed penalty to the person; or 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 the person in writing: agrees with the commission on the existence and amount of the liability; and consents to the assessment of the liability; or if a person files a petition for redetermination of a deficiency under Section, on the date the liability resulting from a final commission decision is posted to the records of the commission. 59-1-501
(4) In the case of interest under Sectionthat 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. 59-1-402
(5) The commission may at any time within the time period prescribed for assessment under Section, increase or decrease an assessment if the commission ascertains that the assessment is imperfect or incomplete in a material respect. 59-1-1410