UTAH CODE (Last Updated: January 16, 2015)

§ 59-15-102. Tax delinquency -- Penalty.

Latest version.

If any person fails to pay the amount of any tax at the time it is due, a penalty as provided under Section 59-1-401 shall be imposed, and the tax shall bear interest at the rate and in the manner prescribed in Section 59-1-402.

Amended by Chapter 1, 1993 Special Session 2

                    
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