Utah Code § 59-1-504
Current with legislation effective through 5/2/2024
The action of the commission on the taxpayer's petition for redetermination of deficiency shall be final 30 days after the date the commission's notice of agency action is sent. All tax, interest, and penalties are due 30 days from the date the commission's decision or order is sent, unless the taxpayer seeks judicial review.
Utah Code § 59-1-504