GroundRules
72-16-609: Penalties and interest charged to fiduciary when caused by fiduciary's negligence.
Where this section sits in the code
- TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS
- CHAPTER 16. ESTATE AND GENERATION-SKIPPING TAXES
- Part 6. Apportionment of Taxes
If the court finds that the assessment of penalties and interest assessed in relation to the tax is due to delay caused by the negligence of the fiduciary, the court may charge the fiduciary with the amount of the assessed penalties and interest.
Collected 2026-09-14T04:59:17Z. Source file · JSON