UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 1. General Taxation Policies |
Part 14. Assessment, Collections, and Refunds Act |
§ 59-1-1417. Burden of proof -- Statutory construction.
Latest version.
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(1) In a proceeding before the commission, the burden of proof is on the petitioner except for determining the following, in which the burden of proof is on the commission: (a) whether the petitioner committed fraud with intent to evade a tax, fee, or charge; (b) whether the petitioner is obligated as the transferee of property of the person that originally owes a liability or a preceding transferee, but not to show that the person that originally owes a liability is obligated for the liability; and (c) whether the petitioner is liable for an increase in a deficiency if the increase is asserted initially after a notice of deficiency is mailed in accordance with Section 59-1-1405 and a petition under Part 5, Petitions for Redetermination of Deficiencies, is filed, unless the increase in the deficiency is the result of a change or correction of federal taxable income: (i) required to be reported; and (ii) of which the commission has no notice at the time the commission mails the notice of deficiency.
Amended by Chapter 424, 2012 General Session