Title 59, Revenue and Taxation

59-1-1709. Commission to send notice to delinquent taxpayer. (1) The commission shall, within three business days after the day on which the commission provides a notice of levy described in Section 59-1-1707 to a depository institution, notify a delinquent taxpayer that the comm…

59-1-1710. Commission to determine portion of an amount subject to levy -- Process for resolution of dispute -- Extension of certain time periods -- District court action -- Rulemaking authority. (1) In accordance with this section, the commission, in consultation with the deposi…

59-1-1711. Depository institution to release portion of amount subject to levy. (1) Subject to the other provisions of this section, a depository institution shall release the portion of the amount subject to a levy under this part that the commission may receive in accordance wi…

59-1-1712. Limitations on commission authority to levy. (1) During the time period that a levy the commission imposes on the account of a delinquent taxpayer is valid, the commission may not impose another levy on that account. (2) The commission may impose a levy in accordance w…

59-1-1713. Commission payment to depository institution to secure amount subject to levy. In addition to any compensation that the commission pays to the depository institution in accordance with an agreement, the commission shall pay the depository institution $10 if the deposit…

59-1-1714. Amount levied or released in error -- Rulemaking authority. (1) If the commission levies an amount in error, the commission shall: (a) pay the cost of a depository institution charge incurred as a result of the levy; or (b) if a person other than the commission pays th…

59-1-1715. Limits on a depository institution's authority to disclose or provide notice -- Depository institution authority to provide information. (1) Before a depository institution secures an amount subject to levy in a delinquent taxpayer's account in accordance with Section …

59-1-1716. Limits on depository institution liability. A depository institution is not liable to a person for the following if the depository institution acts in good faith: (1) providing or failing to provide information; or (2) taking or failing to take an action.

59-1-1717. Confidentiality of information. Except for the exchange of information between the commission and a depository institution that is necessary to meet the requirements of this part, information the commission obtains from a depository institution is subject to Section 59…

59-1-1801. Definitions. As used in this part: (1) "Participating payee" means the same as that term is defined in 26 U.S.C. Sec. 6050W. (2) "Payment settlement entity" means the same as that term is defined in 26 U.S.C. Sec. 6050W.

59-1-1802. Reporting by payment settlement entity. A payment settlement entity that is required to file a return in accordance with 26 U.S.C. Sec. 6050W shall file a return containing the same information with the commission for each participating payee with an address in Utah: (…

59-1-1901. Definitions. (1) "Agency" means a community reinvestment agency, as defined in Section 17C-1-102. (2) "Database" means a collection of electronic data to track the information that each TIF entity is required to submit, or the program manager collects, in accordance wi…

59-1-1902. Statewide Tax Administration and Technology Solutions -- Duties of program manager. (1) There is created the "Statewide Tax Administration and Technology Solutions" program, administered by the program manager. (2) STATS services are: (a) subject to Subsection (3), the…

59-1-201. Composition of commission -- Terms -- Removal from office -- Appointment. (1) The commission shall be composed of four members appointed by the governor with the advice and consent of the Senate in accordance with Title 63G, Chapter 24, Part 2, Vacancies. (2) Subject to…

59-1-202. Qualifications of members of commission. (1) Each member of the commission: (a) shall have significant tax experience that is relevant to holding office as a commissioner; (b) shall have knowledge of tax administration or tax compliance; (c) shall have executive and adm…

59-1-203. Conflicts of interest -- Salaries -- Ethics. (1) No person appointed as a member of the commission may hold any other office under the laws of this state, the government of the United States, or any other state. Each member shall devote full time to the duties of the of…

59-1-204. Oath of office. (1) Before entering upon the duties of office, a member of the commission shall qualify by taking the constitutional oath of office. (2) The oath described in Subsection (1) shall be recorded and filed.

59-1-205. Chairman -- Quorum -- Voting -- Sessions. (1) The governor shall designate one of the members of the commission as chairperson. (2)(a) Three members of the commission constitute a quorum for the transaction of business. (b) A quorum of the commission must participate in…

59-1-206. Appointment of staff -- Executive director -- Compensation -- Administrative secretary -- Internal audit unit -- Appeals office staff -- Division directors -- Criminal tax investigators. (1) The commission shall appoint the following persons who are qualified, knowledge…

59-1-206.1. Definitions -- Background checks for employees. (1) As used in this section: (a) "Bureau" means the Bureau of Criminal Identification created in Section 53-10-201. (b) "Return information" means the same as that term is defined in 26 U.S.C. Sec. 6103. (2) The commissi…

59-1-207. Administration plan -- Executive director's functions. The commission shall prepare and implement a plan for the administration of the divisions and other offices of the commission which do not report directly to the commission. The plan shall, by rule, establish the du…

59-1-208. Offices. The main office of the commission shall be located in Salt Lake City. The commission may establish branch offices necessary for the convenience of the public and the efficient performance of its duties.

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 authentica…

59-1-210. General powers and duties. The powers and duties of the commission are as follows: (1) to sue and be sued in its own name; (2) to adopt rules and policies consistent with the Constitution and laws of this state to govern the commission, executive director, division dire…

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 o…

59-1-213. Annual report on Internal Revenue Code changes. (1) The commission shall annually provide an electronic report to the Revenue and Taxation Interim Committee on or before October 1 concerning the impacts of the reliance of this title on the Internal Revenue Code, includi…

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 commiss…

59-1-214. Reporting on federal tax law changes expected to result in a material increase in state income tax revenue. (1) As used in this section: (a) "Federal tax law change" means any modification to the Internal Revenue Code approved by Congress. (b) "Material increase in stat…

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 prot…

59-1-302. Penalty for nonpayment of certain taxes -- Jeopardy proceedings. (1) This section applies to the following: (a) a tax under Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; (b) a tax under Title 10, Chapter 1, Part 4, Municipal Telecommunications Lic…

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…

59-1-304. Definition -- Limitations on maintaining a class action that relates to a tax or fee -- Requirements for a person to be included as a member of a class in a class action -- Rulemaking authority -- Limitations on recovery by members of a class -- Severability. (1) As use…

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…

59-1-306. Definition -- State Tax Commission Administrative Charge Account -- Amount of administrative charge -- Deposit of revenue into the restricted account -- Interest deposited into General Fund -- Expenditure of money deposited into the restricted account. (1) As used in th…

59-1-306. Definition -- State Tax Commission Administrative Charge Account -- Amount of administrative charge -- Deposit of revenue into the restricted account -- Interest deposited into General Fund -- Expenditure of money deposited into the restricted account. (1) As used in th…

59-1-401. Definitions -- Offenses and penalties -- Rulemaking authority -- Statute of limitations -- Commission authority to waive, reduce, or compromise penalty or interest. (1) As used in this section: (a) "Tax, fee, or charge" means: (i) a tax, fee, or charge the commission ad…

59-1-402. Definitions -- Interest. (1) As used in this section: (a) "Final judicial decision" means a final ruling by a court of this state or the United States for which the time for any further review or proceeding has expired. (b) "Retroactive application of a judicial decisio…

59-1-403. Confidentiality -- Exceptions -- Penalty -- Application to property tax. (1) As used in this section: (a) "Distributed tax, fee, or charge" means a tax, fee, or charge: (i) the commission administers under: (A) this title, other than a tax under Chapter 12, Part 2, Loca…

59-1-403. Confidentiality -- Exceptions -- Penalty -- Application to property tax. (1) As used in this section: (a) "Distributed tax, fee, or charge" means a tax, fee, or charge: (i) the commission administers under: (A) this title, other than a tax under Chapter 12, Part 2, Loca…

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)…

59-1-404. Definitions -- Confidentiality of commercial information obtained from a property taxpayer or derived from the commercial information -- Rulemaking authority -- Exceptions -- Written explanation -- Signature requirements -- Retention of signed explanation by employer --…

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…

59-1-501. Procedure for obtaining redetermination of a deficiency -- Claim for refund. (1) As used in this section: (a) "Legal holiday" means the same as that term is defined in Section 59-10-518. (b) "Tax, fee, or charge" means the same as that term is defined in Section 59-1-14…

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 s…

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 t…

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…