There Is a Newer Version of the Utah Code
  1. 2025 Utah Code
  2. 2024 Utah Code
  3. 2023 Utah Code
  4. 2011 Utah Code (here)
  5. View All Versions
View Our Newest Version Here

2011 Utah Code
Title 31A Insurance Code
Chapter 32a Medical Care Savings Account Act
Section 107 Penalties for noncompliance with tax provisions.

31A-32a-107. Penalties for noncompliance with tax provisions.
(1) An account administrator who fails to comply with a provision described in Subsection (2) is subject to:
(a) the civil penalties provided in Section 59-1-401; and
(b) interest at the rate and in the manner provided in Section 59-1-402.
(2) The following provisions apply to Subsection (1):
(a) a provision of this chapter relating to:
(i) an addition to income made in accordance with Section 59-10-114; or
(ii) a tax credit allowed by Section 59-10-1021; or
(b) a provision of Title 59, Chapter 10, Individual Income Tax Act, relating to:
(i) an addition to income made in accordance with Section 59-10-114; or
(ii) a tax credit allowed by Section 59-10-1021.

Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.