GroundRules
Utah Code § 59-7-533: Interest on overpayments.
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 shall be allowed and paid upon any overpayment in respect of any tax imposed by this chapter at the rate and in the manner prescribed in Section 59-1-402.
Collected 2026-09-03T11:34:33Z. Source file · JSON