(ii) provide in the notice described in Subsection (3)(b)(i) that if the person files
an amended return within the time period provided in Section 59-1-1410, the commission shall replace the assessment with the amount shown on the person's
(4) If the commission mails notice to a person under Subsection (3)(b), the person
may file an amended return within the period provided in Section 59-1-1410 to replace the assessment of tax.
(5) If the commission makes a jeopardy assessment under Part 7, Termination and Jeopardy
(a) the commission is not required to mail a notice of deficiency described in Subsection
(1) to the person against which the commission makes the jeopardy assessment; and
(b) the jeopardy assessment is subject to the procedures and requirements of Part
7, Termination and Jeopardy Assessments Procedure.
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