Title 59 Revenue and Taxation Chapter 5 Severance Tax on Oil, Gas, and Mining Section 210 Decisions of commission.
59-5-210.Decisions of commission.
Every decision of the commission shall be in writing and notice of the decision shall be
mailed to the taxpayer within 10 days. All decisions become final upon the expiration of 30 days
after notice has been mailed to the taxpayer, unless proceedings are taken within such time for a
review in accordance with Title 63G, Chapter 4, Administrative Procedures Act, in which case it
becomes final as specified in the Administrative Procedures Act.
Amended by Chapter 382, 2008 General Session
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