59-5-114. Limitation of actions.

436 words·~2 min read·/ut/title-59/chapter-5/59-5-114

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(a)Except as provided in Subsections (1)(c) through

(f), the commission shall assess the amount of taxes imposed under this part, and any penalties and interest, within six years after a taxpayer files a return.

(b)Except as provided in Subsections (1)(c) through

(f), if the commission does not make an assessment under Subsection (1)(a) within six years, the commission may not commence a proceeding for the collection of the taxes after the expiration of the six-year period.

(c)Notwithstanding Subsections (1)(a) and

(b), the commission may make an assessment or commence a proceeding to collect a tax at any time if a deficiency is due to:

(i)fraud; or

(ii)failure to file a return.

(d)Notwithstanding Subsections (1)(a) and

(b), beginning on July 1, 1998, the commission may extend the period to make an assessment or to commence a proceeding to collect the tax under this part if:

(i)the six-year period under this Subsection

(1)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.

(e)If the commission delays an audit at the request of a taxpayer, the commission may make an assessment as provided in Subsection (1)(f) if:

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

(ii)the six-year period under this Subsection

(1)expires before the commission completes the audit.

(f)An assessment under Subsection (1)(e) shall be:

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

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

(A)the commission's estimate of the amount of taxes the taxpayer would have been assessed for the time period described in Subsection (1)(f)(i) ; and

(B)the amount of taxes the taxpayer actually paid for the time period described in Subsection (1)(f)(i) .

(a)Except as provided in Subsection (2)(b) , the commission may not make a credit or refund unless the taxpayer files a claim with the commission within six years of the date of overpayment.

(b)Notwithstanding Subsection (2)(a) , beginning on July 1, 1998, the commission shall extend the period for a taxpayer to file a claim under Subsection (2)(a) if:

(i)the six-year period under Subsection (2)(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.

Amended by Chapter 299 , 1998 General Session