{"data":{"id":"us-ut/utah-code-59-1-1309","jurisdiction":"us-ut","citation":"Utah Code § 59-1-1309","heading":"Penalty may be waived, reduced, or compromised for reasonable cause.","body":"Upon making a record of its actions, and upon reasonable cause shown, the commission may waive, reduce, or compromise a penalty imposed by this part.","path":["Title 59 Revenue and Taxation","Chapter 59-1 General Taxation Policies","Part 59-1-13 Reportable Transactions Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter1/59-1-S1309.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"13084a43fa883a23a6aa17b4be2c5c8de5bbe79967ba3bc58bbfddd8fb98a88b","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-1308","next":"us-ut/utah-code-59-1-1402"},"notice":"GroundRules: Original legal text. Not legal advice."}