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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-1-1003

Penalty waiver

Official textle.utah.gov

The commission shall waive penalties on taxpayer underpayments that are attributable to incorrect written advice obtained from the commission unless the taxpayer has given the commission inaccurate or insufficient information.

Last amended: Enacted by Chapter 35, 1991 General Session

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In this chapter (40 sections)
  1. 59-1-601 · District court jurisdiction
  2. 59-1-602 · Right to appeal -- Venue -- County as party in interest
  3. 59-1-604 · Burden of proof -- Decision of court
  4. 59-1-607 · Decision of district court as final determination
  5. 59-1-608 · Appeal
  6. 59-1-610 · Standard of review of appellate court
  7. 59-1-611 · Requirement to post security -- Waiver -- Payment of tax,…
  8. 59-1-612 · Formal hearing to exhaust administrative remedies
  9. 59-1-613 · Judicial review -- Mandatory stay of certain commission cases
  10. 59-1-701 · Grounds for termination and jeopardy assessment -- Notice --…
  11. 59-1-702 · Jeopardy assessment -- Notice -- Amount
  12. 59-1-703 · Collection procedure -- Review -- Bond for stay -- Sale of…
  13. 59-1-704 · Restraint of collection restricted
  14. 59-1-705 · Payment and collection of penalties, interest, and other…
  15. 59-1-707 · Writ of mandate requiring taxpayer to file return
  16. 59-1-801.5 · Purpose of compact -- Definitions -- Elements of sales and…
  17. 59-1-808 · Interaudit provisions to apply
  18. 59-1-809 · Commission authority related to the Multistate Tax…
  19. 59-1-1001 · Statement of taxpayer rights
  20. 59-1-1002 · Audit interviews
  21. 59-1-1003 · Penalty waiver
  22. 59-1-1004 · Installment payments
  23. 59-1-1005 · Suits against commission and its employees
  24. 59-1-1006 · Application to jeopardy assessments and property tax
  25. 59-1-1101 · Private collection of tax -- Fee
  26. 59-1-1102 · Disclosure of tax information -- Confidentiality
  27. 59-1-1302 · Definitions
  28. 59-1-1303 · Taxpayer disclosure of reportable transactions
  29. 59-1-1304 · Penalty for taxpayer failure to disclose a reportable…
  30. 59-1-1305 · Penalty for taxpayer underpayment of tax attributable to a…
  31. 59-1-1306 · Material advisor disclosure of reportable transactions
  32. 59-1-1307 · Material advisor maintenance of list
  33. 59-1-1308 · Material advisor penalties
  34. 59-1-1309 · Penalty may be waived, reduced, or compromised for…
  35. 59-1-1402 · Definitions
  36. 59-1-1402.1 · Exceptions to applicability of this part
  37. 59-1-1403 · Commission to collect a tax, fee, or charge -- Receipt for…
  38. 59-1-1404 · Definition -- Mailing procedures -- Rulemaking authority --…
  39. 59-1-1405 · Notice of deficiency -- Notice of assessment -- Amended…
  40. 59-1-1406 · Record retention -- Commission estimates tax if person…
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