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) The notice and demand required by Subsectionshall: (1) except as provided in Subsection, state the amount of the liability; (2)(b) demand payment of the liability; and be mailed in accordance with Section. 59-1-1404 For purposes of Subsection, the notice and demand shall: (2)(a)(i) state the amount of interest and penalties that have accrued as of the date of the notice and demand; and include a statement that interest and penalties may continue to accrue in accordance with Sectionsand. 59-1-401 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 Sectionthat collection of the liability would be jeopardized by delay. 59-1-701
(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.