GroundRules
Utah Code § 59-14-103: Waiver or reduction of penalty.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-14 Cigarette and Tobacco Tax and Licensing Act
- Part 59-14-1 General Provisions
The commission may, upon making a record of its actions, and upon reasonable cause shown, waive, reduce, or compromise any of the penalties or interest imposed under:
(1) Subsection 59-14-212(4)(b)(ii);
(2) Subsection 59-14-214(5)(b)(ii);
(3) Subsection 59-14-407(5)(b)(ii);
(4) Subsection 59-14-606(7)(b)(ii); or
(5) Subsection 59-14-608(1)(d).
Collected 2026-09-03T11:34:33Z. Source file · JSON