Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-7-509
Failure to file return -- Penalty
Official textle.utah.gov
In case of any failure to make and file a return required by this chapter within the time prescribed by law or prescribed by the commission in pursuance of law, there shall be added to the amount required to be shown as tax on the return a penalty as provided in Section 59-1-401. The amounts so added to any tax shall be collected at the same time and in the same manner and as a part of the tax, unless the tax has been paid before the discovery of the neglect, in which case the amount so added shall be collected in the same manner as the tax.
Renumbered and
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In this chapter (40 sections)
- 59-7-315 · Payroll factor for apportionment of business income --…
- 59-7-316 · Determination of compensation for inclusion in payroll factor
- 59-7-317 · Sales factor for apportionment of business income --…
- 59-7-318 · Sales of tangible personal property
- 59-7-319 · Circumstances under which a receipt, rent, royalty, or sale…
- 59-7-320 · Equitable adjustment of standard allocation or apportionment
- 59-7-321 · Construction
- 59-7-401 · Determining threshold level of business activity for…
- 59-7-402 · Water's edge combined report
- 59-7-403 · Worldwide combined report
- 59-7-404 · Calculation of unadjusted income for combined reporting
- 59-7-404.5 · Adjustment to apportionment factors for corporations in a…
- 59-7-405 · Commission empowered to make rules
- 59-7-501 · Accounting periods -- Methods of accounting
- 59-7-502 · Change of taxable year or accounting period
- 59-7-503 · Return where period changed
- 59-7-504 · Estimated tax payments -- Penalty -- Waiver
- 59-7-505 · Returns required -- When due -- Extension of time --…
- 59-7-507 · Payment of tax
- 59-7-508 · Audit of returns
- 59-7-509 · Failure to file return -- Penalty
- 59-7-510 · Deficiency -- Interest
- 59-7-511 · Penalty added to underpayments
- 59-7-512 · Addition to tax in case of nonpayment
- 59-7-513 · Interest when time for payment extended
- 59-7-514 · Extension of time to pay deficiency
- 59-7-515 · Interest when deficiency extended
- 59-7-519 · Period of limitation for making assessments -- Change,…
- 59-7-522 · Overpayments
- 59-7-528 · Failure to make return or supply information -- Penalty
- 59-7-529 · General violations and penalties
- 59-7-530 · Power to waive penalties or interest
- 59-7-531 · Venue of offenses -- Evidence
- 59-7-532 · Revenue received by commission -- Deposit with state…
- 59-7-533 · Interest on overpayments
- 59-7-534 · Failure to pay tax -- Suspension or forfeiture of corporate…
- 59-7-535 · Doing business after suspension or forfeiture of certain…
- 59-7-536 · Relief in case of suspension or forfeiture
- 59-7-537 · Confidentiality of information
- 59-7-538 · Carry forward of expired or repealed tax credit