§ 59-1-1404. Definition -- Mailing procedures -- Rulemaking authority -- Commission mailing requirements.

(1) As used in this section, "Section 7502, Internal Revenue Code" means:

(a) Section 7502, Internal Revenue Code, in effect for the taxable year; or

(b) a corresponding or comparable provision to Section 7502, Internal Revenue Code, as amended, redesignated, or reenacted.

(2) If the commission or a person is required to mail a document under this part:

(a) the commission or the person shall mail the document using:

(i) the United States Postal Service; or

(ii) a delivery service the commission describes or designates in accordance with any rules the commission makes as authorized by Subsection (3); and

(b) the document is considered to be mailed:

(i) for a document that is mailed using the method described in Subsection (2)(a)(i), on the date the document is postmarked; or

(ii) for a document that is mailed using the method described in Subsection (2)(a)(ii), on the date the delivery service records or marks the document as having been received by the delivery service for delivery in accordance with any rules the commission makes as authorized by Subsection (3).

(3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules:

(a) describing or designating one or more delivery services the commission or a person may use to mail a document under this part if a delivery service the commission describes or specifies is consistent with the definition of "designated delivery service" in Section 7502, Internal Revenue Code; or

(b) providing procedures or requirements for determining the date a delivery service records or marks a document as having been received by the delivery service for delivery if those rules are consistent with Section 7502, Internal Revenue Code.

(4) Subject to Subsection (5), if the commission is required to mail a notice to a person under this part, the commission shall mail the notice to the person at the person's last-known address as shown on the records of the commission.

(5) In the case of a joint return filed by a husband and wife under Chapter 10, Individual Income Tax Act, if the commission is notified in writing by either spouse that separate residences have been established, the commission shall mail a duplicate of the joint notice to each spouse at each spouse's last-known address.

Enacted by Chapter 212, 2009 General Session