{"data":{"id":"us-ut/utah-code-59-5-206","jurisdiction":"us-ut","citation":"Utah Code § 59-5-206","heading":"Interest and penalty -- Overpayments.","body":"(1) In case of any failure to make or file a return required by this chapter, the penalty provided in Section 59-1-401 and interest at the rate and in the manner prescribed in Section 59-1-402 shall be charged and added to the tax. The amount so added to any tax, whether as a penalty, interest, or both, shall be collected at the same time and in the same manner and as a part of the tax.\n(2) An overpayment of a tax imposed by this chapter shall accrue interest at the rate and in the manner prescribed in Section 59-1-402.","path":["Title 59 Revenue and Taxation","Chapter 59-5 Severance Tax on Oil, Gas, and Mining","Part 59-5-2 Mining Severance Tax"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter5/59-5-S206.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"5ebaa4e7d14f8a3ff7313a5759001fb72a6f6f71e2bc7833740700bf75c55fc7","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-5-204","next":"us-ut/utah-code-59-5-207"},"notice":"GroundRules: Original legal text. Not legal advice."}