Partnertax.ai
Start free trial →

Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-7-533

Interest on overpayments

Official textle.utah.gov

Interest shall be allowed and paid upon any overpayment in respect of any tax imposed by this chapter 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

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 59-7-502 · Change of taxable year or accounting period
  2. 59-7-503 · Return where period changed
  3. 59-7-504 · Estimated tax payments -- Penalty -- Waiver
  4. 59-7-505 · Returns required -- When due -- Extension of time --…
  5. 59-7-507 · Payment of tax
  6. 59-7-508 · Audit of returns
  7. 59-7-509 · Failure to file return -- Penalty
  8. 59-7-510 · Deficiency -- Interest
  9. 59-7-511 · Penalty added to underpayments
  10. 59-7-512 · Addition to tax in case of nonpayment
  11. 59-7-513 · Interest when time for payment extended
  12. 59-7-514 · Extension of time to pay deficiency
  13. 59-7-515 · Interest when deficiency extended
  14. 59-7-519 · Period of limitation for making assessments -- Change,…
  15. 59-7-522 · Overpayments
  16. 59-7-528 · Failure to make return or supply information -- Penalty
  17. 59-7-529 · General violations and penalties
  18. 59-7-530 · Power to waive penalties or interest
  19. 59-7-531 · Venue of offenses -- Evidence
  20. 59-7-532 · Revenue received by commission -- Deposit with state…
  21. 59-7-533 · Interest on overpayments
  22. 59-7-534 · Failure to pay tax -- Suspension or forfeiture of corporate…
  23. 59-7-535 · Doing business after suspension or forfeiture of certain…
  24. 59-7-536 · Relief in case of suspension or forfeiture
  25. 59-7-537 · Confidentiality of information
  26. 59-7-538 · Carry forward of expired or repealed tax credit
  27. 59-7-601 · Credit of interest income from state and federal securities
  28. 59-7-607 · Utah low-income housing tax credit
  29. 59-7-609 · Historic preservation credit
  30. 59-7-610 · Recycling market development zones tax credits
  31. 59-7-612 · Tax credits for research activities conducted in the state…
  32. 59-7-614 · Clean energy systems tax credits -- Definitions --…
  33. 59-7-614.1 · Refundable tax credit for hand tools used in farming…
  34. 59-7-614.2 · Refundable economic development tax credit
  35. 59-7-614.4 · Tax credit for pass-through entity taxpayer
  36. 59-7-614.5 · Refundable motion picture tax credit
  37. 59-7-614.10 · Nonrefundable enterprise zone tax credit
  38. 59-7-618.1 · Tax credit related to alternative fuel heavy duty vehicles
  39. 59-7-619 · Nonrefundable high cost infrastructure development tax credit
  40. 59-7-621 · Nonrefundable rural job creation tax credit
Full table of contents →