UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 1. General Taxation Policies |
Part 13. Reportable Transactions Act |
§ 59-1-1309. Penalty may be waived, reduced, or compromised for reasonable cause.
Latest version.
- Upon making a record of its actions, and upon reasonable cause shown, the commission may waive, reduce, or compromise a penalty imposed by this part.
Enacted by Chapter 237, 2006 General Session