Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-7-514
Extension of time to pay deficiency
# (1)
Where it is shown to the satisfaction of the commission that the payment of a deficiency upon the date prescribed for the payment thereof will result in undue hardship to the taxpayer, the commission (except where the deficiency is due to negligence, to intentional disregard of rules, or to fraud with intent to evade tax) may grant an extension for the payment of such deficiency or any part thereof for a period not in excess of six months.
# (2)
If an extension is granted, the commission may require the taxpayer to furnish a bond in such amount, not exceeding double the amount of the deficiency, and with such sureties as the commission deems necessary, conditioned upon the payment of the deficiency in accordance with the terms of the extension.
Renumbered and
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In this chapter (40 sections)
- 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
- 59-7-612 · Tax credits for research activities conducted in the state…