Utah Code tit. 67, ch. 67-4a, pt. 67-4a-P11 — Determination of Liability and Putative Holder Remedies | Utah Code (current version as served 2026-10-18) — Utah

Utah Code § 67-4a-1101 Informal conference.

67-4a-1101. Informal conference. (1) (a) Not later than 30 days after receipt of a notice under Section 67-4a-1011, the putative holder may request an informal conference with the administrator to review the determination. (b) Except as otherwise provided in this section, the administrator may designate an employee to act on behalf of the administrator. (2) If a putative holder makes a timely request under Subsection (1) for an informal conference: (a) not later than 20 days after the date of the request, the administrator shall set the time and place of the conference; (b) the administrator shall give the putative holder notice in a record of the time and place of the conference; (c) the conference may be held in person, by telephone, or by electronic means, as determined by the administrator; (d) the request tolls the 90-day period under Sections 67-4a-1103 and 67-4a-1104 until notice of a decision under Subsection (2)(g) has been given to the putative holder or the putative holder withdraws the request for the conference; (e) the conference may be postponed, adjourned, and reconvened as the administrator determines appropriate; (f) the administrator or the administrator's designee with the approval of the administrator may modify a determination made under Section 67-4a-1011 or withdraw it; and (g) the administrator shall issue a decision in a record and provide a copy of the record to the putative holder and examiner not later than 20 days after the conference ends. (3) (a) A conference under Subsection (2) is not an administrative remedy and is not a contested case subject to the state administrative procedure act. (b) An oath is not required and rules of evidence do not apply in the conference. (4) At a conference under Subsection (2), the putative holder shall be given an opportunity to confer informally with the administrator and the person that examined the records of the putative holder to: (a) discuss the determination made under Section 67-4a-1011; and (b) present any issue concerning the validity of the determination. (5) If the administrator fails to act within the period prescribed in Subsection (2)(a) or (g), the failure does not affect a right of the administrator, except that interest does not accrue on the amount for which the putative holder was determined to be liable under Section 67-4a-1011 during the period in which the administrator failed to act until the earlier of: (a) the date under Section 67-4a-1103 the putative holder initiates administrative review or files an action under Section 67-4a-1104; or (b) 90 days after the putative holder received notice of the administrator's determination under Section 67-4a-1011 if no review was initiated under Section 67-4a-1103 and no action was filed under Section 67-4a-1104. (6) The administrator may hold an informal conference with a putative holder about a determination under Section 67-4a-1011 without a request at any time before the putative holder initiates administrative review under Section 67-4a-1103 or files an action under Section 67-4a-1104. (7) Interest and penalties under Section 67-4a-1204 continue to accrue on property not reported, paid, or delivered as required by this chapter after the initiation, and during the pendency, of an informal conference under this section. Enacted by Chapter 371, 2017 General Session

Utah Code § 67-4a-1102 Review of administrator's determination.

67-4a-1102. Review of administrator's determination. A putative holder may seek relief from a determination under Section 67-4a-1011 by: (1) administrative review under Section 67-4a-1103; or (2) judicial review under Section 67-4a-1104. Enacted by Chapter 371, 2017 General Session

Utah Code § 67-4a-1103 Administrative review.

67-4a-1103. Administrative review. (1) Not later than 30 days after receiving notice of the administrator's determination under Section 67-4a-1011, a putative holder may initiate a proceeding under Section 63G-4-301 for review of the administrator's determination. (2) A final decision in an administrative proceeding initiated under Subsection (1) is subject to judicial review by the district court as a matter of right in a de novo proceeding on the record in which either party is entitled to introduce evidence as a supplement to the record. Enacted by Chapter 371, 2017 General Session

Utah Code § 67-4a-1104 Judicial remedy.

67-4a-1104. Judicial remedy. (1) Not later than 90 days after receiving notice of the administrator's determination under Section 67-4a-1011, the putative holder may: (a) file an action against the administrator in the district court challenging the administrator's determination of liability and seeking a declaration that the determination is unenforceable, in whole or in part; or (b) pay the amount or deliver the property determined by the administrator to be paid or delivered to the administrator and, not later than six months after payment or delivery, file an action against the administrator in the district court for a refund of all or part of the amount paid or return of all or part of the property delivered. (2) If a putative holder pays or delivers property the administrator determined shall be paid or delivered to the administrator at any time after the putative holder files an action under Subsection (1)(a), the court shall continue the action as if the action had been filed originally as an action for a refund or return of property under Subsection (1)(b). (3) On the final determination of an action filed under Subsection (1), the court may, on application, award to the prevailing party the prevailing party's reasonable attorney fees, costs, and expenses of litigation. (4) A putative holder that is the prevailing party in an action under this section for refund of money paid to the administrator is entitled to interest on the amount refunded, at the same rate a holder is required to pay to the administrator under Subsection 67-4a-1204(1), from the date paid to the administrator until the date of the refund. Enacted by Chapter 371, 2017 General Session