UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 7. Corporate Franchise and Income Taxes |
Part 5. Procedures and Administration |
§ 59-7-501. Accounting periods -- Methods of accounting. |
§ 59-7-502. Change of taxable year or accounting period. |
§ 59-7-503. Return where period changed. |
§ 59-7-504. Estimated tax payments -- Penalty -- Waiver. |
§ 59-7-505. Returns required -- When due -- Extension of time -- Exemption from filing. |
§ 59-7-507. Payment of tax. |
§ 59-7-508. Audit of returns. |
§ 59-7-509. Failure to file return -- Penalty. |
§ 59-7-510. Deficiency -- Interest. |
§ 59-7-511. Penalty added to underpayments. |
§ 59-7-512. Addition to tax in case of nonpayment. |
§ 59-7-513. Interest when time for payment extended. |
§ 59-7-514. Extension of time to pay deficiency. |
§ 59-7-515. Interest when deficiency extended. |
§ 59-7-519. Period of limitation for making assessments -- Change, correction, or amendment of federal income tax -- Duty of corporation to notify state -- Extensions. |
§ 59-7-522. Overpayments. |
§ 59-7-528. Failure to make return or supply information -- Penalty. |
§ 59-7-529. General violations and penalties. |
§ 59-7-530. Power to waive penalties or interest. |
§ 59-7-531. Venue of offenses -- Evidence. |
§ 59-7-532. Revenue received by commission -- Deposit with state treasurer -- Distribution or crediting to Education Fund -- Refund claim payments. |
§ 59-7-533. Interest on overpayments. |
§ 59-7-534. Failure to pay tax -- Suspension or forfeiture of corporate rights. |
§ 59-7-535. Doing business after suspension or forfeiture of certain corporate powers, rights, and privileges -- Penalty. |
§ 59-7-536. Relief in case of suspension or forfeiture. |
§ 59-7-537. Confidentiality of information. |