Other Tax and Motor Vehicle Appeals

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From an appeals perspective, most disputes involve property tax assessments or disagreements arising from audits. However, the various divisions of the Commission make a variety of decisions that impact taxpayers, licensees and citizens. Those decisions are appealable through the Commission’s administrative appeal processes. In all cases, the appeal is scheduled for an Initial Hearing unless waived by the taxpayer.

Additionally, in cases involving the suspension of revocation of a license, the licensee may request an expedited Initial Hearing. After the Commission issues its Initial Hearing decision, either party may request a Formal Hearing or the decision may be appealed by the taxpayer to the District Court or Supreme Court on a request for judicial review.

Expedited Hearings

If the appeal involves a denial of a motor vehicle salesperson license, is a revocation of a sales tax license, or is a method to expedite of the exhaustion of administrative remedies required by individuals desiring to be included as a member of a class action (Administrative Rule R861-1A-38), a request for an expedited hearing shall be considered. If the request for an expedited hearing is granted, an Initial Hearing will be scheduled at least 10 days out or at the next available date.

Please note . . .

TC-69 Form Usually Requires Additional Schedules

When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.

Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.

Please note . . .

Sales tax filing is changing

All Utah sales and use tax returns and other sales-related tax returns must be filed electronically, beginning with returns due Nov. 2, 2020. File electronically using Taxpayer Access Point at tap.utah.gov.

This includes:

  • Third quarter, July-Sept 2020 (quarterly filers)
  • September 2020 (monthly filers)
  • Jan – Dec 2020 (annual filers)
  • All related schedules

You can continue to the PDF form below, or go to TAP to register and begin filing electronically now—no need to wait until the deadline!