Utah Code
Utah Code § 59-1-501 (2026)
Procedure for obtaining redetermination of a deficiency -- Claim for refund
✓ current as of May 2026
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As used in this section:
"Legal holiday" means the same as that term is defined in Section 59-10-518.
"Tax, fee, or charge" means the same as that term is defined in Section 59-1-1402.
A person may file a request for agency action, petitioning the commission for redetermination of a deficiency.
Subject to Subsections (4) through (6), a person shall file the request for agency action described in Subsection (2):
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
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.
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.
A person that mails a request for agency action shall mail the request for agency action in accordance with Section 59-1-1404.
For purposes of Subsection (3), a person is considered to have filed a request for agency action:
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
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.
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:
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
filing a claim for a refund as provided in Section 59-1-1410.
Notes of Decisions
Cited in 4
cases, 1992–2006 · leading case: Nebeker v. Utah State Tax Comm'n, 2001 UT 74 (Utah 2001).
Nebeker v. Utah State Tax Comm'n, 2001 UT 74 (Utah 2001). “See Utah Code Ann. § 59-1-501 ("Any taxpayer may file a request for agency action, petitioning the commission for redetermination of a deficiency.”
Chicago Bridge & Iron Co. v. State Tax Comm'n, 839 P.2d 303 (Utah 1992). “1985) (currently §§ 59-1-501 to -505 (1987 & Supp.1991)). The Commission cannot base a finding of “intentional disregard of law or rule” merely on a letter written to a taxpayer asserting the Commission’s position on an arguable question of law.”
Dusty's, Inc. v. Auditing Div. of the Utah State Tax Comm'n, 842 P.2d 868 (Utah 1992). “§ 59-1-501. Once the Commission has determined a deficiency, the assessed amount becomes payable within thirty days from the date of mailing of the notice of demand from the Commission.”
Lister v. Utah State Tax Comm'n, 167 F. App'x 34 (10th Cir. 2006). “Lister received; de novo review of the Commission’s decision in the state district court, which Mr. Lister did not pursue; and appellate review by the Utah Court of Appeals and the Utah Supreme Court.”
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