{"data":{"id":"us-ut/utah-code-59-10-546","jurisdiction":"us-ut","citation":"Utah Code § 59-10-546","heading":"Application of former law.","body":"Nothing in this chapter applies to or affects any tax, interest, or additions to tax or penalties, imposed by or due under former Title 59, Chapter 14, Cigarette and Tobacco Tax and Licensing Act, in respect of taxable years commencing before January 1, 1973.","path":["Title 59 Revenue and Taxation","Chapter 59-10 Individual Income Tax Act","Part 59-10-5 Procedure and Administration"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter10/59-10-S546.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"2f80a4aaa64d9ee3e5182547add4eb8409f13bb4469980cc01bed7356a1aa93b","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-544","next":"us-ut/utah-code-59-10-552"},"notice":"GroundRules: Original legal text. Not legal advice."}