Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-15-107
Report -- Effect of failure to file
Official textle.utah.gov
If any person who is liable for the tax and is required by this chapter or by the rules of the commission to file a report with respect to the beer tax or to file a report which contains information required to determine the amount of beer tax, fails, neglects, or refuses to file the report, the commission shall estimate the amount of beer upon which the tax is payable, and assess the tax.
Renumbered and
Source: view the official text
In this chapter (8 sections)
- 59-15-101 · Tax basis -- Rate
- 59-15-102 · Tax delinquency -- Penalty
- 59-15-104 · Procedure for contesting assessment
- 59-15-105 · Reports -- Credit -- Records
- 59-15-106 · Reports by brewers, wholesalers, and distributors outside…
- 59-15-107 · Report -- Effect of failure to file
- 59-15-108 · Construction and equipment of establishments
- 59-15-109 · Commission to deposit beer tax revenue