Utah Code Title 59. Revenue and Taxation § 59-1-501. Procedure for obtaining redetermination of a deficiency--Claim for refund

(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 59-1-1402.

(a) within a 30-day period after the date the commission mails a notice of deficiency to the person in accordance with Section 59-1-1405; or

(b) within a 90-day period after the date the commission mails a notice of deficiency to the person in accordance with Section 59-1-1405 if the notice of deficiency is addressed to a person outside the United States or the District of Columbia.

(a) if the person mails the request for agency action, on the date the person is considered to have mailed the request for agency action in accordance with Section 59-1-1404; or

(b) if the person delivers the request for agency action to the commission by a method other than mail, on the date the commission receives the request for agency action.

(a) paying the tax, fee, or charge, penalty accrued in accordance with Section 59-1-401, or interest accrued in accordance with Section 59-1-402; and

(b) filing a claim for a refund as provided in Section 59-1-1410.