{"data":{"id":"us-ut/utah-code-59-7-510","jurisdiction":"us-ut","citation":"Utah Code § 59-7-510","heading":"Deficiency -- Interest.","body":"Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the commission, and shall be collected as a part of the tax at the rate and in the manner prescribed in Section 59-1-402.","path":["Title 59 Revenue and Taxation","Chapter 59-7 Corporate Franchise and Income Taxes","Part 59-7-5 Procedures and Administration"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter7/59-7-S510.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"13bff43ee8db7196c5be702c08172e1cabbf8fe70b82de3975649449213a032c","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-509","next":"us-ut/utah-code-59-7-511"},"notice":"GroundRules: Original legal text. Not legal advice."}