Utah Code § 59-7-513
Interest when time for payment extended
If the time for payment of the amount determined as the tax by the taxpayer is extended under the authority of Subsection 59-7-507(2), there shall be collected as a part of such amount interest at the rate prescribed in Section 59-1-402 from the date when such payment should have been made, if no extension had been granted, until payment is received.
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In this chapter (40 sections)
- 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- 59-7-538 · Carry forward of expired or repealed tax credit
- 59-7-601 · Credit of interest income from state and federal securities
- 59-7-607 · Utah low-income housing tax credit
- 59-7-609 · Historic preservation credit
- 59-7-610 · Recycling market development zones tax credits