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Utah · Through 2026 General Session

Utah Code § 59-7-512: Addition to tax in case of nonpayment.

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Where this section sits in the code
  1. Title 59 Revenue and Taxation
  2. Chapter 59-7 Corporate Franchise and Income Taxes
  3. Part 59-7-5 Procedures and Administration

Where the entire amount determined by the taxpayer as the tax imposed by this chapter is not paid on or before the date prescribed for its payment, there shall be collected as a part of the tax interest upon such unpaid amount at the rate and in the manner prescribed in Section 59-1-402.

Collected 2026-09-03T11:34:33Z. Source file · JSON

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