{"data":{"id":"us-ut/utah-code-59-14-103","jurisdiction":"us-ut","citation":"Utah Code § 59-14-103","heading":"Waiver or reduction of penalty.","body":"The commission may, upon making a record of its actions, and upon reasonable cause shown, waive, reduce, or compromise any of the penalties or interest imposed under:\n(1) Subsection 59-14-212(4)(b)(ii);\n(2) Subsection 59-14-214(5)(b)(ii);\n(3) Subsection 59-14-407(5)(b)(ii);\n(4) Subsection 59-14-606(7)(b)(ii); or\n(5) Subsection 59-14-608(1)(d).","path":["Title 59 Revenue and Taxation","Chapter 59-14 Cigarette and Tobacco Tax and Licensing Act","Part 59-14-1 General Provisions"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter14/59-14-S103.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"ffd1f6f9ed8f3d9f48cab45d8595ccd342f6354d878183122a8b7ebd56e252a0","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-14-102","next":"us-ut/utah-code-59-14-104"},"notice":"GroundRules: Original legal text. Not legal advice."}