Utah Code Title 59. Revenue and Taxation § 59-2-202. Statement of taxpayer--Extension of time for filing--Assessment without statement--Penalty for failure to file statement or information--Waiver, reduction, or compromise of penalty--Appeals

(i) signed and sworn to by the person, officer, or agent;

(ii) showing in detail all real property and tangible personal property located in the state that the person owns or operates;

(iii) containing the number of miles of taxable tangible personal property in each county:

(iv) containing any other information the commission requires.

(i) the following property located in the state:

(ii) the following property located in more than one county in the state:

(c)(i) The commission may allow an extension for filing the statement under Subsection (1)(a) for a time period not exceeding 30 days, unless the commission determines that extraordinary circumstances require a longer period of extension.

(ii) The commission shall grant a person, or an officer or agent of that person, an extension for filing the statement under Subsection (1)(a) for a time period not exceeding 15 days if:

(i) the statement required under Subsection (1)(a) on or before the later of:

(ii) any other information the commission determines to be necessary to:

(i) 10% of the person's estimated tax liability under this chapter for the current calendar year not to exceed $50,000; or

(ii) $100.

(c)(i) Notwithstanding Subsections (3)(a) and (4), the commission may waive, reduce, or compromise a penalty imposed under this section if the commission finds there are reasonable grounds for the waiver, reduction, or compromise.

(ii) If the commission waives, reduces, or compromises a penalty under Subsection (3)(c)(i), the commission shall make a record of the grounds for waiving, reducing, or compromising the penalty.