Utah Code Title 67. State Officers and Employees § 67-4a-1003. Rules for conducting examination

(1)(a) The administrator may adopt rules governing procedures and standards for an examination under Section 67-4a-1002.

(b) The rules may reference any standards concerning unclaimed property examinations promulgated by the National Association of Unclaimed Property Administrators.

(a) the examination shall include a review of the person's records;

(b) the examination may not be based on an estimate unless the person expressly consents in a record to the use of an estimate; and

(c) the person conducting the examination shall consider the evidence presented in good faith by the person in preparing the findings of the examination under Section 67-4a-1007.