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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-7-512

Addition to tax in case of nonpayment

Official textle.utah.gov

Where the entire amount determined by the taxpayer as the tax imposed by this chapter is not paid on or before the date prescribed for its payment, there shall be collected as a part of the tax interest upon such unpaid amount 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. 59-7-318 · Sales of tangible personal property
  2. 59-7-319 · Circumstances under which a receipt, rent, royalty, or sale…
  3. 59-7-320 · Equitable adjustment of standard allocation or apportionment
  4. 59-7-321 · Construction
  5. 59-7-401 · Determining threshold level of business activity for…
  6. 59-7-402 · Water's edge combined report
  7. 59-7-403 · Worldwide combined report
  8. 59-7-404 · Calculation of unadjusted income for combined reporting
  9. 59-7-404.5 · Adjustment to apportionment factors for corporations in a…
  10. 59-7-405 · Commission empowered to make rules
  11. 59-7-501 · Accounting periods -- Methods of accounting
  12. 59-7-502 · Change of taxable year or accounting period
  13. 59-7-503 · Return where period changed
  14. 59-7-504 · Estimated tax payments -- Penalty -- Waiver
  15. 59-7-505 · Returns required -- When due -- Extension of time --…
  16. 59-7-507 · Payment of tax
  17. 59-7-508 · Audit of returns
  18. 59-7-509 · Failure to file return -- Penalty
  19. 59-7-510 · Deficiency -- Interest
  20. 59-7-511 · Penalty added to underpayments
  21. 59-7-512 · Addition to tax in case of nonpayment
  22. 59-7-513 · Interest when time for payment extended
  23. 59-7-514 · Extension of time to pay deficiency
  24. 59-7-515 · Interest when deficiency extended
  25. 59-7-519 · Period of limitation for making assessments -- Change,…
  26. 59-7-522 · Overpayments
  27. 59-7-528 · Failure to make return or supply information -- Penalty
  28. 59-7-529 · General violations and penalties
  29. 59-7-530 · Power to waive penalties or interest
  30. 59-7-531 · Venue of offenses -- Evidence
  31. 59-7-532 · Revenue received by commission -- Deposit with state…
  32. 59-7-533 · Interest on overpayments
  33. 59-7-534 · Failure to pay tax -- Suspension or forfeiture of corporate…
  34. 59-7-535 · Doing business after suspension or forfeiture of certain…
  35. 59-7-536 · Relief in case of suspension or forfeiture
  36. 59-7-537 · Confidentiality of information
  37. 59-7-538 · Carry forward of expired or repealed tax credit
  38. 59-7-601 · Credit of interest income from state and federal securities
  39. 59-7-607 · Utah low-income housing tax credit
  40. 59-7-609 · Historic preservation credit
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