{"data":{"id":"us-ut/utah-code-59-13-308","jurisdiction":"us-ut","citation":"Utah Code § 59-13-308","heading":"Delinquency -- Penalties -- Interest.","body":"If any user becomes delinquent in tax payments under this part, all licenses or permits issued under this part are automatically revoked. In addition, the commission shall impose a penalty determined under Section 59-1-401. The amount of the delinquent tax and the penalty shall bear interest at the rate and in the manner prescribed in Section 59-1-402.","path":["Title 59 Revenue and Taxation","Chapter 59-13 Motor and Special Fuel Tax Act","Part 59-13-3 Special Fuel"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter13/59-13-S308.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"e36148275e66282435089b1dc61ea76f48242e168bcbb82f4bcb9f62dddc12e9","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-13-307","next":"us-ut/utah-code-59-13-310"},"notice":"GroundRules: Original legal text. Not legal advice."}