There Is a Newer Version of the Utah Code
2011 Utah Code
Title 59 Revenue and Taxation
Chapter 7 Corporate Franchise and Income Taxes
Section 510 Deficiency -- Interest.
59-7-510. Deficiency -- Interest.Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the commission, and shall be collected as a part of the tax at the rate and in the manner prescribed in Section 59-1-402.
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