R865. Tax Commission, Auditing.
R865-9I. Income Tax.
[R865-9I-29.
Action of Tax Commission on Redetermination Claim For Refund Pursuant to
Utah Code Ann. Section 59-10-535.]
[A. With reference to Utah Code Ann. Section
59-10-535, if a taxpayer disagrees with Tax Commission action on a claim for
refund, he shall be given the opportunity to present evidence, legal authority,
and argument in accordance with the same procedures prescribed by Rule
R865-9I-27 relative to redetermination of deficiencies.]
KEY: historic preservation, income tax, tax returns, enterprise
59-7-03
Rule was repealed 3/11/2003