GroundRules
15-72-112: Penalties and interest for violation.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 72. ELECTRICAL GENERATION TAX AND INVASIVE SPECIES FEE
- Part 1. Electrical Generation Tax Reform Act
(1) (a) A person who fails to file a return as required by 15-72-110 must be assessed a penalty as provided in 15-1-216. The department may waive the penalty as provided in 15-1-206.
(b) A person who fails to file the return required by 15-72-110 and to pay the tax on or before the due date must be assessed penalty and interest as provided in 15-1-216. The department may waive any penalty pursuant to 15-1-206.
(2) A person who purposely fails to pay the tax when due must be assessed an additional penalty as provided in 15-1-216.
Collected 2026-09-14T04:47:56Z. Source file · JSON