GroundRules
Utah Code § 59-7-510: Deficiency -- Interest.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-7 Corporate Franchise and Income Taxes
- Part 59-7-5 Procedures and Administration
Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the commission, and shall be collected as a part of the tax at the rate and in the manner prescribed in Section 59-1-402.
Collected 2026-09-03T11:34:33Z. Source file · JSON