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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-10-520

Time and place for paying tax shown on returns

Official textle.utah.gov

# (1)

When a return of tax is required under this chapter or rules, the person required to make such return shall, without assessment or notice and demand from the commission, pay such tax to the commission office with which the return is filed, and shall pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time).

# (2)

In any case where a tax is required to be paid on or before a certain date, or within a certain period, any reference in this chapter to the date fixed for payment of such tax shall be deemed a reference to the last day fixed for such payment (determined without regard to any extension of time for paying the tax).
Renumbered and

Last amended: Amended by Chapter 2, 1987 General Session

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In this chapter (40 sections)
  1. 59-10-408 · Withholding rules -- Agreements with federal government
  2. 59-10-501 · Rulemaking authority -- Federal income tax return…
  3. 59-10-502 · Persons required to file returns
  4. 59-10-503 · Returns by husband and wife
  5. 59-10-504 · Returns made by fiduciaries and receivers
  6. 59-10-505 · Return by minor
  7. 59-10-507 · Return by a pass-through entity
  8. 59-10-508 · Returns with respect to common trust funds
  9. 59-10-509 · Notice of qualification as fiduciary
  10. 59-10-510 · Return of electing small business corporation
  11. 59-10-511 · Statement of tax withheld
  12. 59-10-512 · Signing of returns and other documents
  13. 59-10-513 · Verifications of returns
  14. 59-10-514 · Return filing requirements -- Rulemaking authority
  15. 59-10-514.1 · Definitions -- Requirement to file returns by electronic…
  16. 59-10-515 · Place and time for filing other documents
  17. 59-10-516 · Filing extension -- Payment of tax -- Penalty -- Foreign…
  18. 59-10-517 · Timely mailing treated as timely filing and paying
  19. 59-10-518 · Time for performance of acts when last day falls on…
  20. 59-10-519 · Place for filing returns or other documents
  21. 59-10-520 · Time and place for paying tax shown on returns
  22. 59-10-522 · Extension of time for paying tax
  23. 59-10-527 · Assessment authority
  24. 59-10-529 · Overpayment of tax -- Credits -- Refunds
  25. 59-10-529.1 · Time period for commission to issue a refund
  26. 59-10-531 · Claims for refund or credit
  27. 59-10-536 · Assessment and collection of tax -- Change on federal…
  28. 59-10-537 · Interest on underpayment, nonpayment, or extension of time…
  29. 59-10-538 · Interest on overpayments
  30. 59-10-539 · Penalties and interest
  31. 59-10-541 · Violations -- Civil and criminal penalties
  32. 59-10-544 · General powers and duties of the commission -- Deposit,…
  33. 59-10-546 · Application of former law
  34. 59-10-552 · Carry forward of expired or repealed tax credit
  35. 59-10-1002 · Definitions
  36. 59-10-1002.1 · Removal of tax credit from tax return and prohibition on…
  37. 59-10-1002.2 · Apportionment of tax credits
  38. 59-10-1003 · Tax credit for tax paid by individual to another state
  39. 59-10-1004 · Tax credit for cash contributions to sheltered workshops
  40. 59-10-1005 · Tax credit for at-home parent
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