{"data":{"id":"us-ut/utah-code-59-7-511","jurisdiction":"us-ut","citation":"Utah Code § 59-7-511","heading":"Penalty added to underpayments.","body":"A penalty shall be added to underpayments of tax as provided in Section 59-1-401.","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-S511.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"0cd529b3bf77a3f60a8adf8c2024b912f768708eddf771e9ea6d5baeb229ada7","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-510","next":"us-ut/utah-code-59-7-512"},"notice":"GroundRules: Original legal text. Not legal advice."}