Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-5-106
Interest and penalty -- Overpayments
Official textle.utah.gov
# (1)
In case of any failure to make or file a return required by this chapter, the penalty provided in Section 59-1-401 and interest at the rate and in the manner prescribed in Section 59-1-402 shall be charged and added to the tax. The amount so added to any tax, whether as a penalty, interest, or both, shall be collected at the same time and in the same manner and as a part of the tax.
# (2)
An overpayment of a tax imposed by this chapter shall accrue interest at the rate and in the manner prescribed in Section 59-1-402.
Source: view the official text
In this chapter (32 sections)
- 59-5-101 · Definitions
- 59-5-102 · Definitions -- Severance tax -- Computation -- Rate --…
- 59-5-103.1 · Valuation of oil or gas -- Deductions
- 59-5-104 · Statements filed -- Contents -- Falsification as perjury.…
- 59-5-106 · Interest and penalty -- Overpayments
- 59-5-107 · Date tax due -- Extensions -- Installment payments --…
- 59-5-108 · Tax as lien on property or oil and gas production interests
- 59-5-109 · Adjudicative proceedings for correction of amount of tax
- 59-5-110 · Decisions of commission
- 59-5-111 · Condition precedent to judicial review
- 59-5-114 · Limitation of actions
- 59-5-115 · Disposition of taxes collected -- Credit to General Fund
- 59-5-116 · Disposition of certain taxes collected on Ute Indian land.…
- 59-5-119 · Disposition of certain taxes collected on Navajo Nation land…
- 59-5-120 · Exemption
- 59-5-121 · Severance tax revenue for aviation fuel incentive account
- 59-5-201 · Definitions
- 59-5-202 · Severance tax -- Rate -- Computation -- Annual exemption
- 59-5-203 · Determining taxable value
- 59-5-204 · Statements filed -- Contents -- Verification --…
- 59-5-206 · Interest and penalty -- Overpayments
- 59-5-207 · Date tax due -- Extensions -- Installment payments --…
- 59-5-208 · Tax as lien
- 59-5-209 · Adjudicative proceedings for correction of amount of tax
- 59-5-210 · Decisions of commission
- 59-5-211 · Condition precedent to judicial review
- 59-5-215 · Disposition of taxes collected -- Credit to General Fund --…
- 59-5-301 · Definitions
- 59-5-302 · Tax credit for recompletion or workover
- 59-5-303 · Tax credit for natural gas converted to hydrogen fuel
- 59-5-304 · Tax credit for mining exploration
- 59-5-305 · High cost infrastructure tax credit