GroundRules
Utah Code § 59-5-206: Interest and penalty -- Overpayments.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-5 Severance Tax on Oil, Gas, and Mining
- Part 59-5-2 Mining Severance Tax
(1) In case of any failure to make or file a return required by this chapter, the penalty provided in Section 59-1-401 and interest at the rate and in the manner prescribed in Section 59-1-402 shall be charged and added to the tax. The amount so added to any tax, whether as a penalty, interest, or both, shall be collected at the same time and in the same manner and as a part of the tax.
(2) An overpayment of a tax imposed by this chapter shall accrue interest at the rate and in the manner prescribed in Section 59-1-402.
Collected 2026-09-03T11:34:33Z. Source file · JSON