{"data":{"id":"us-ut/utah-code-59-1-1003","jurisdiction":"us-ut","citation":"Utah Code § 59-1-1003","heading":"Penalty waiver.","body":"The commission shall waive penalties on taxpayer underpayments that are attributable to incorrect written advice obtained from the commission unless the taxpayer has given the commission inaccurate or insufficient information.","path":["Title 59 Revenue and Taxation","Chapter 59-1 General Taxation Policies","Part 59-1-10 Taxpayer Bill of Rights"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter1/59-1-S1003.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"c83d143b79ef32bc3642156a58746ba3551296d25aefb618fd119b066bd6aaad","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-1002","next":"us-ut/utah-code-59-1-1004"},"notice":"GroundRules: Original legal text. Not legal advice."}