GroundRules
Utah Code § 59-1-1003: Penalty waiver.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-1 General Taxation Policies
- Part 59-1-10 Taxpayer Bill of Rights
The commission shall waive penalties on taxpayer underpayments that are attributable to incorrect written advice obtained from the commission unless the taxpayer has given the commission inaccurate or insufficient information.
Collected 2026-09-03T11:34:33Z. Source file · JSON