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2012 Utah Code
Title 59 - Revenue and Taxation
Article 7 - Corporate Franchise and Income Taxes
Section 510 - Deficiency -- Interest.
Universal Citation:
UT Code ยง 59-7-510 (2012)
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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.
Amended by Chapter 1, 1993 Special Session 2
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