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Utah Code Title 59. Revenue and Taxation § 59-1-1411. Notice and demand

Current as of May 05, 2022 | Updated by FindLaw Staff

(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)(a) The notice and demand required by Subsection (1) shall:

(i) except as provided in Subsection (2)(b), state the amount of the liability;

(ii) demand payment of the liability;  and

(iii) be mailed in accordance with Section 59-1-1404.

(b) For purposes of Subsection (2)(a)(i), the notice and demand shall:

(i) state the amount of interest and penalties that have accrued as of the date of the notice and demand;  and

(ii) include a statement that interest and penalties may continue to accrue in accordance with Sections 59-1-401 and 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 Section 59-1-701 that collection of the liability would be jeopardized by delay.

(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.

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-1-1411. Notice and demand - last updated May 05, 2022 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-1-1411/

Read this complete Utah Code Title 59. Revenue and Taxation § 59-1-1411. Notice and demand on Westlaw

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

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