UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 13. Motor and Special Fuel Tax Act |
Part 3. Special Fuel |
§ 59-13-308. Delinquency -- Penalties -- Interest.
Latest version.
- If any user becomes delinquent in tax payments under this part, all licenses or permits issued under this part are automatically revoked. In addition, the commission shall impose a penalty determined under Section 59-1-401. The amount of the delinquent tax and the penalty shall bear interest at the rate and in the manner prescribed in Section 59-1-402.
Amended by Chapter 198, 2005 General Session