Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-10-546
Application of former law
Official textle.utah.gov
Nothing in this chapter applies to or affects any tax, interest, or additions to tax or penalties, imposed by or due under former Title 59, Chapter 14, Cigarette and Tobacco Tax and Licensing Act, in respect of taxable years commencing before January 1, 1973.
Renumbered and
Source: view the official text
In this chapter (40 sections)
- 59-10-513 · Verifications of returns
- 59-10-514 · Return filing requirements -- Rulemaking authority
- 59-10-514.1 · Definitions -- Requirement to file returns by electronic…
- 59-10-515 · Place and time for filing other documents
- 59-10-516 · Filing extension -- Payment of tax -- Penalty -- Foreign…
- 59-10-517 · Timely mailing treated as timely filing and paying
- 59-10-518 · Time for performance of acts when last day falls on…
- 59-10-519 · Place for filing returns or other documents
- 59-10-520 · Time and place for paying tax shown on returns
- 59-10-522 · Extension of time for paying tax
- 59-10-527 · Assessment authority
- 59-10-529 · Overpayment of tax -- Credits -- Refunds
- 59-10-529.1 · Time period for commission to issue a refund
- 59-10-531 · Claims for refund or credit
- 59-10-536 · Assessment and collection of tax -- Change on federal…
- 59-10-537 · Interest on underpayment, nonpayment, or extension of time…
- 59-10-538 · Interest on overpayments
- 59-10-539 · Penalties and interest
- 59-10-541 · Violations -- Civil and criminal penalties
- 59-10-544 · General powers and duties of the commission -- Deposit,…
- 59-10-546 · Application of former law
- 59-10-552 · Carry forward of expired or repealed tax credit
- 59-10-1002 · Definitions
- 59-10-1002.1 · Removal of tax credit from tax return and prohibition on…
- 59-10-1002.2 · Apportionment of tax credits
- 59-10-1003 · Tax credit for tax paid by individual to another state
- 59-10-1004 · Tax credit for cash contributions to sheltered workshops
- 59-10-1005 · Tax credit for at-home parent
- 59-10-1006 · Historic preservation tax credit
- 59-10-1007 · Recycling market development zones tax credits
- 59-10-1010 · Utah low-income housing tax credit
- 59-10-1012 · Tax credits for research activities conducted in the state…
- 59-10-1014 · Nonrefundable clean energy systems tax credits --…
- 59-10-1015 · Definitions -- Tax credit for live organ donation expenses…
- 59-10-1017 · Utah Educational Savings Plan tax credit
- 59-10-1018 · Definitions -- Nonrefundable taxpayer tax credits
- 59-10-1019 · Definitions -- Nonrefundable retirement tax credit
- 59-10-1020 · Nonrefundable estate or trust tax credit
- 59-10-1022 · Nonrefundable tax credit for capital gain transactions
- 59-10-1023 · Nonrefundable tax credit for amounts paid under a health…