yourstate.us
Home / Utah / Revenue and Taxation
Utah Code § 59-1-1418

Suspension of running of statute of limitations

Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective

Courts & Civil Procedure
Get this as JSONEmbed this
Cite this
Citation
Utah Code § 59-1-1418, Suspension of running of statute of limitations, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344356
Permanent ID
ys:prov:2344356@1
SHA-256
c22a48cff8a33bbae3a121cb8bc0537191577436585cdd14b5808a1bee0b3208

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

(1) The time period allowed for making an assessment or commencing a proceeding under Section 59-1-1410 shall be extended by the time period during which the commission is prohibited by law from making an assessment or commencing a proceeding for collection, plus 60 days. (2) The time period allowed for commencing a proceeding under Section 59-1-1410 shall be extended by the time period during which the commencement of the proceeding is stayed by injunction or statutory prohibition.