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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-7-510

Deficiency -- Interest

Official textle.utah.gov

Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the commission, and shall be collected as a part of the tax at the rate and in the manner prescribed in Section 59-1-402.

Last amended: Amended by Chapter 1, 1993 Special Session 2 Amended by Chapter 1, 1993 Special Session 2

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In this chapter (40 sections)
  1. 59-7-316 · Determination of compensation for inclusion in payroll factor
  2. 59-7-317 · Sales factor for apportionment of business income --…
  3. 59-7-318 · Sales of tangible personal property
  4. 59-7-319 · Circumstances under which a receipt, rent, royalty, or sale…
  5. 59-7-320 · Equitable adjustment of standard allocation or apportionment
  6. 59-7-321 · Construction
  7. 59-7-401 · Determining threshold level of business activity for…
  8. 59-7-402 · Water's edge combined report
  9. 59-7-403 · Worldwide combined report
  10. 59-7-404 · Calculation of unadjusted income for combined reporting
  11. 59-7-404.5 · Adjustment to apportionment factors for corporations in a…
  12. 59-7-405 · Commission empowered to make rules
  13. 59-7-501 · Accounting periods -- Methods of accounting
  14. 59-7-502 · Change of taxable year or accounting period
  15. 59-7-503 · Return where period changed
  16. 59-7-504 · Estimated tax payments -- Penalty -- Waiver
  17. 59-7-505 · Returns required -- When due -- Extension of time --…
  18. 59-7-507 · Payment of tax
  19. 59-7-508 · Audit of returns
  20. 59-7-509 · Failure to file return -- Penalty
  21. 59-7-510 · Deficiency -- Interest
  22. 59-7-511 · Penalty added to underpayments
  23. 59-7-512 · Addition to tax in case of nonpayment
  24. 59-7-513 · Interest when time for payment extended
  25. 59-7-514 · Extension of time to pay deficiency
  26. 59-7-515 · Interest when deficiency extended
  27. 59-7-519 · Period of limitation for making assessments -- Change,…
  28. 59-7-522 · Overpayments
  29. 59-7-528 · Failure to make return or supply information -- Penalty
  30. 59-7-529 · General violations and penalties
  31. 59-7-530 · Power to waive penalties or interest
  32. 59-7-531 · Venue of offenses -- Evidence
  33. 59-7-532 · Revenue received by commission -- Deposit with state…
  34. 59-7-533 · Interest on overpayments
  35. 59-7-534 · Failure to pay tax -- Suspension or forfeiture of corporate…
  36. 59-7-535 · Doing business after suspension or forfeiture of certain…
  37. 59-7-536 · Relief in case of suspension or forfeiture
  38. 59-7-537 · Confidentiality of information
  39. 59-7-538 · Carry forward of expired or repealed tax credit
  40. 59-7-601 · Credit of interest income from state and federal securities
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