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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-7-513

Interest when time for payment extended

Official textle.utah.gov

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.

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. 59-7-319 · Circumstances under which a receipt, rent, royalty, or sale…
  2. 59-7-320 · Equitable adjustment of standard allocation or apportionment
  3. 59-7-321 · Construction
  4. 59-7-401 · Determining threshold level of business activity for…
  5. 59-7-402 · Water's edge combined report
  6. 59-7-403 · Worldwide combined report
  7. 59-7-404 · Calculation of unadjusted income for combined reporting
  8. 59-7-404.5 · Adjustment to apportionment factors for corporations in a…
  9. 59-7-405 · Commission empowered to make rules
  10. 59-7-501 · Accounting periods -- Methods of accounting
  11. 59-7-502 · Change of taxable year or accounting period
  12. 59-7-503 · Return where period changed
  13. 59-7-504 · Estimated tax payments -- Penalty -- Waiver
  14. 59-7-505 · Returns required -- When due -- Extension of time --…
  15. 59-7-507 · Payment of tax
  16. 59-7-508 · Audit of returns
  17. 59-7-509 · Failure to file return -- Penalty
  18. 59-7-510 · Deficiency -- Interest
  19. 59-7-511 · Penalty added to underpayments
  20. 59-7-512 · Addition to tax in case of nonpayment
  21. 59-7-513 · Interest when time for payment extended
  22. 59-7-514 · Extension of time to pay deficiency
  23. 59-7-515 · Interest when deficiency extended
  24. 59-7-519 · Period of limitation for making assessments -- Change,…
  25. 59-7-522 · Overpayments
  26. 59-7-528 · Failure to make return or supply information -- Penalty
  27. 59-7-529 · General violations and penalties
  28. 59-7-530 · Power to waive penalties or interest
  29. 59-7-531 · Venue of offenses -- Evidence
  30. 59-7-532 · Revenue received by commission -- Deposit with state…
  31. 59-7-533 · Interest on overpayments
  32. 59-7-534 · Failure to pay tax -- Suspension or forfeiture of corporate…
  33. 59-7-535 · Doing business after suspension or forfeiture of certain…
  34. 59-7-536 · Relief in case of suspension or forfeiture
  35. 59-7-537 · Confidentiality of information
  36. 59-7-538 · Carry forward of expired or repealed tax credit
  37. 59-7-601 · Credit of interest income from state and federal securities
  38. 59-7-607 · Utah low-income housing tax credit
  39. 59-7-609 · Historic preservation credit
  40. 59-7-610 · Recycling market development zones tax credits
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