GroundRules
Utah Code § 59-1-1309: Penalty may be waived, reduced, or compromised for reasonable cause.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-1 General Taxation Policies
- Part 59-1-13 Reportable Transactions Act
Upon making a record of its actions, and upon reasonable cause shown, the commission may waive, reduce, or compromise a penalty imposed by this part.
Collected 2026-09-03T11:34:33Z. Source file · JSON