Utah Code Title 59. Revenue and Taxation § 59-13-308. Delinquency--Penalties--Interest
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If any user becomes delinquent in tax payments under this part, all licenses or permits issued under this part are automatically revoked. In addition, the commission shall impose a penalty determined under Section 59-1-401. The amount of the delinquent tax and the penalty shall bear interest at the rate and in the manner prescribed in Section 59-1-402.
Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-13-308. Delinquency--Penalties--Interest - last updated May 05, 2022 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-13-308/
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