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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-1-1004

Installment payments

Official textle.utah.gov

# (1)

The commission may enter into agreements with taxpayers on installment payments of taxes, penalties, and interest. The commission may revise, accelerate, or cancel the installment agreement if any of the following occurs:

# (a)

the commission determines that the financial condition of the taxpayer has substantially changed;

# (b)

the commission determines that the taxpayer provided inaccurate information concerning the taxpayer's financial condition; or

# (c)

the taxpayer fails to make timely payments pursuant to the terms of the installment agreement.

# (2)

The commission shall give the taxpayer reasonable notice of its intent to revise or cancel an installment agreement entered into under this section.

Last amended: Amended by Chapter 302, 2025 General Session

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In this chapter (40 sections)
  1. 59-1-602 · Right to appeal -- Venue -- County as party in interest
  2. 59-1-604 · Burden of proof -- Decision of court
  3. 59-1-607 · Decision of district court as final determination
  4. 59-1-608 · Appeal
  5. 59-1-610 · Standard of review of appellate court
  6. 59-1-611 · Requirement to post security -- Waiver -- Payment of tax,…
  7. 59-1-612 · Formal hearing to exhaust administrative remedies
  8. 59-1-613 · Judicial review -- Mandatory stay of certain commission cases
  9. 59-1-701 · Grounds for termination and jeopardy assessment -- Notice --…
  10. 59-1-702 · Jeopardy assessment -- Notice -- Amount
  11. 59-1-703 · Collection procedure -- Review -- Bond for stay -- Sale of…
  12. 59-1-704 · Restraint of collection restricted
  13. 59-1-705 · Payment and collection of penalties, interest, and other…
  14. 59-1-707 · Writ of mandate requiring taxpayer to file return
  15. 59-1-801.5 · Purpose of compact -- Definitions -- Elements of sales and…
  16. 59-1-808 · Interaudit provisions to apply
  17. 59-1-809 · Commission authority related to the Multistate Tax…
  18. 59-1-1001 · Statement of taxpayer rights
  19. 59-1-1002 · Audit interviews
  20. 59-1-1003 · Penalty waiver
  21. 59-1-1004 · Installment payments
  22. 59-1-1005 · Suits against commission and its employees
  23. 59-1-1006 · Application to jeopardy assessments and property tax
  24. 59-1-1101 · Private collection of tax -- Fee
  25. 59-1-1102 · Disclosure of tax information -- Confidentiality
  26. 59-1-1302 · Definitions
  27. 59-1-1303 · Taxpayer disclosure of reportable transactions
  28. 59-1-1304 · Penalty for taxpayer failure to disclose a reportable…
  29. 59-1-1305 · Penalty for taxpayer underpayment of tax attributable to a…
  30. 59-1-1306 · Material advisor disclosure of reportable transactions
  31. 59-1-1307 · Material advisor maintenance of list
  32. 59-1-1308 · Material advisor penalties
  33. 59-1-1309 · Penalty may be waived, reduced, or compromised for…
  34. 59-1-1402 · Definitions
  35. 59-1-1402.1 · Exceptions to applicability of this part
  36. 59-1-1403 · Commission to collect a tax, fee, or charge -- Receipt for…
  37. 59-1-1404 · Definition -- Mailing procedures -- Rulemaking authority --…
  38. 59-1-1405 · Notice of deficiency -- Notice of assessment -- Amended…
  39. 59-1-1406 · Record retention -- Commission estimates tax if person…
  40. 59-1-1407 · Mathematical errors
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