59-1-501. Procedure for obtaining redetermination of a deficiency -- Claim for refund.
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Effective 1/1/2024
59-1-501. Procedure for obtaining redetermination of a deficiency -- Claim for refund.
(1)As used in this section:
(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 .
(2)A person may file a request for agency action, petitioning the commission for redetermination of a deficiency.
(3)Subject to Subsections
(4)through (6), a person shall file the request for agency action described in Subsection (2):
(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.
(4)If the last day of a time period described in Subsection
(3)is a Saturday, Sunday, or legal holiday, the last day for a person to file a request for agency action is the next day that is not a Saturday, Sunday, or legal holiday.
(5)A person that mails a request for agency action shall mail the request for agency action in accordance with Section 59-1-1404 .
(6)For purposes of Subsection (3), a person is considered to have filed a request for agency action:
(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.
(7)A person that has not previously filed a timely request for agency action in accordance with Subsection
(3)may object to a final assessment issued by the commission by:
(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 .
Amended by Chapter 275 , 2024 General Session