Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-1-705
Payment and collection of penalties, interest, and other liabilities
Official textle.utah.gov
The penalties, interest, and other liabilities imposed by the provisions of Title 59, Revenue and Taxation, shall be paid by the taxpayer upon notice and demand by the commission, and shall be assessed and collected in the same manner as taxes. Except as otherwise provided, any reference in Title 59, Revenue and Taxation, to "tax" includes penalties, interest, and other liabilities.
Renumbered and
Source: view the official text
In this chapter (40 sections)
- 59-1-403.1 · Disclosure of return information
- 59-1-404 · Definitions -- Confidentiality of commercial information…
- 59-1-405 · Commission consideration of confidential tax matters
- 59-1-501 · Procedure for obtaining redetermination of a deficiency --…
- 59-1-502.5 · Initial hearing -- Formal hearing to exhaust…
- 59-1-503 · Assessment and payment of deficiency
- 59-1-504 · Time determination final
- 59-1-601 · District court jurisdiction
- 59-1-602 · Right to appeal -- Venue -- County as party in interest
- 59-1-604 · Burden of proof -- Decision of court
- 59-1-607 · Decision of district court as final determination
- 59-1-608 · Appeal
- 59-1-610 · Standard of review of appellate court
- 59-1-611 · Requirement to post security -- Waiver -- Payment of tax,…
- 59-1-612 · Formal hearing to exhaust administrative remedies
- 59-1-613 · Judicial review -- Mandatory stay of certain commission cases
- 59-1-701 · Grounds for termination and jeopardy assessment -- Notice --…
- 59-1-702 · Jeopardy assessment -- Notice -- Amount
- 59-1-703 · Collection procedure -- Review -- Bond for stay -- Sale of…
- 59-1-704 · Restraint of collection restricted
- 59-1-705 · Payment and collection of penalties, interest, and other…
- 59-1-707 · Writ of mandate requiring taxpayer to file return
- 59-1-801.5 · Purpose of compact -- Definitions -- Elements of sales and…
- 59-1-808 · Interaudit provisions to apply
- 59-1-809 · Commission authority related to the Multistate Tax…
- 59-1-1001 · Statement of taxpayer rights
- 59-1-1002 · Audit interviews
- 59-1-1003 · Penalty waiver
- 59-1-1004 · Installment payments
- 59-1-1005 · Suits against commission and its employees
- 59-1-1006 · Application to jeopardy assessments and property tax
- 59-1-1101 · Private collection of tax -- Fee
- 59-1-1102 · Disclosure of tax information -- Confidentiality
- 59-1-1302 · Definitions
- 59-1-1303 · Taxpayer disclosure of reportable transactions
- 59-1-1304 · Penalty for taxpayer failure to disclose a reportable…
- 59-1-1305 · Penalty for taxpayer underpayment of tax attributable to a…
- 59-1-1306 · Material advisor disclosure of reportable transactions
- 59-1-1307 · Material advisor maintenance of list
- 59-1-1308 · Material advisor penalties