{"data":{"id":"us-ut/utah-code-59-7-513","jurisdiction":"us-ut","citation":"Utah Code § 59-7-513","heading":"Interest when time for payment extended.","body":"If the time for payment of the amount determined as the tax by the taxpayer is extended under the authority of Subsection 59-7-507(2), there shall be collected as a part of such amount interest at the rate prescribed in Section 59-1-402 from the date when such payment should have been made, if no extension had been granted, until payment is received.","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-S513.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"8073171531e8aee4de39f52dab464d8d006636de325fec045826e6e55147f75f","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-512","next":"us-ut/utah-code-59-7-514"},"notice":"GroundRules: Original legal text. Not legal advice."}