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2006 Utah Code - 59-7-512 — Addition to tax in case of nonpayment.
59-7-512. Addition to tax in case of nonpayment.Where the entire amount determined by the taxpayer as the tax imposed by this chapter is not paid on or before the date prescribed for its payment, there shall be collected as a part of the tax interest upon such unpaid amount at the rate and in the manner prescribed in Section 59-1-402.
Amended by Chapter 1, 1993 Special Session 2
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