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2011 Utah Code
Title 59 Revenue and Taxation
Chapter 1 General Taxation Policies
Section 1309 Penalty may be waived, reduced, or compromised for reasonable cause.

59-1-1309. Penalty may be waived, reduced, or compromised for reasonable cause.
Upon making a record of its actions, and upon reasonable cause shown, the commission may waive, reduce, or compromise a penalty imposed by this part.

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