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UTAH CODE (Last Updated: January 16, 2015) |
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Title 59. Revenue and Taxation |
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Chapter 1. General Taxation Policies |
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Part 13. Reportable Transactions Act |
| § 59-1-1301. Title. |
| § 59-1-1302. Definitions. |
| § 59-1-1303. Taxpayer disclosure of reportable transactions. |
| § 59-1-1304. Penalty for taxpayer failure to disclose a reportable transaction. |
| § 59-1-1305. Penalty for taxpayer underpayment of tax attributable to a reportable transaction. |
| § 59-1-1306. Material advisor disclosure of reportable transactions. |
| § 59-1-1307. Material advisor maintenance of list. |
| § 59-1-1308. Material advisor penalties. |
| § 59-1-1309. Penalty may be waived, reduced, or compromised for reasonable cause. |