59-1-1411. Notice and demand.

204 words·~1 min read·/ut/title-59/chapter-1/59-1-1411

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(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.

(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.

Enacted by Chapter 212 , 2009 General Session