UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 14. Cigarette and Tobacco Tax and Licensing Act |
Part 1. General Provisions |
§ 59-14-103. Waiver or reduction of penalty.
Latest version.
- The commission may, upon making a record of its actions, and upon reasonable cause shown, waive, reduce, or compromise any of the penalties or interest imposed under:
(1) Subsection 59-14-212(4)(b)(ii); (2) Subsection 59-14-214(5)(b)(ii); (3) Subsection 59-14-407(5)(b)(ii); (4) Subsection 59-14-606(7)(b)(ii); or (5) Subsection 59-14-608(1)(d).
Enacted by Chapter 164, 2011 General Session