59-14-410. Action for collection of tax -- Action for refund or credit of tax.

405 words·~2 min read·/ut/title-59/chapter-14/59-14-410

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(a)Except as provided in Subsections

(2)through

(5), the commission shall assess a tax under this chapter within three years after a taxpayer files a return.

(b)Except as provided in Subsections

(2)through

(5), if the commission does not assess a tax under this chapter within the three-year period provided in Subsection (1)(a) , the commission may not commence a proceeding to collect the tax.

(2)The commission may assess a tax at any time if a taxpayer:

(a)files a false or fraudulent return with intent to evade; or

(b)does not file a return.

(3)The commission may extend the period to make an assessment or to commence a proceeding to collect the tax under this chapter if:

(a)the three-year period under Subsection

(1)has not expired; and

(b)the commission and the taxpayer sign a written agreement:

(i)authorizing the extension; and

(ii)providing for the length of the extension.

(4)If the commission delays an audit at the request of a taxpayer, the commission may make an assessment as provided in Subsection

(5)if:

(a)the taxpayer subsequently refuses to agree to an extension request by the commission; and

(b)the three-year period under Subsection

(1)expires before the commission completes the audit.

(5)An assessment under Subsection

(4)shall be:

(a)for the time period for which the commission could not make an assessment because of the expiration of the three-year period; and

(b)in an amount equal to the difference between:

(i)the commission's estimate of the amount of tax the taxpayer would have been assessed for the time period described in Subsection (5)(a) ; and

(ii)the amount of tax the taxpayer actually paid for the time period described in Subsection (5)(a) .

(a)Except as provided in Subsection (6)(b) , the commission may not make a credit or refund unless the taxpayer files a claim with the commission within three years of the date of overpayment.

(b)The commission shall extend the period for a taxpayer to file a claim under Subsection (6)(a) if:

(i)the three-year period under Subsection (6)(a) has not expired; and

(ii)the commission and the taxpayer sign a written agreement:

(A)authorizing the extension; and

(B)providing for the length of the extension.

Enacted by Chapter 6 , 2007 General Session