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32 chapters · 1,123 sections in this title.
Utah Code § 59-1-1001 Statement of taxpayer rights.
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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…
Utah Code § 59-1-1002 Audit interviews.
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59-1-1002. Audit interviews. (1) During any audit interview, the commission shall: require reasonable scheduling of its audit interviews; permit recording of audit interviews; explain its audit and collection process before the first interview; and allow a taxpayer to be represen…
Utah Code § 59-1-1003 Penalty waiver.
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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.
Utah Code § 59-1-1004 Installment payments.
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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: the commission determ…