There is a newer version of the Utah Code
2015 Utah Code
Title 59 - Revenue and Taxation
Chapter 7 - Corporate Franchise and Income Taxes
Part 5 - Procedures and Administration
- Section 501 - Accounting periods -- Methods of accounting.
- Section 502 - Change of taxable year or accounting period.
- Section 503 - Return where period changed.
- Section 504 - Estimated tax payments -- Penalty -- Waiver.
- Section 505 - Returns required -- When due -- Extension of time -- Exemption from filing.
- Section 507 - Payment of tax.
- Section 508 - Audit of returns.
- Section 509 - Failure to file return -- Penalty.
- Section 510 - Deficiency -- Interest.
- Section 511 - Penalty added to underpayments.
- Section 512 - Addition to tax in case of nonpayment.
- Section 513 - Interest when time for payment extended.
- Section 514 - Extension of time to pay deficiency.
- Section 515 - Interest when deficiency extended.
- Section 519 - Period of limitation for making assessments -- Change, correction, or amendment of federal income tax -- Duty of corporation to notify state -- Extensions.
- Section 522 - Overpayments.
- Section 528 - Failure to make return or supply information -- Penalty.
- Section 529 - General violations and penalties.
- Section 530 - Power to waive penalties or interest.
- Section 531 - Venue of offenses -- Evidence.
- Section 532 - Revenue received by commission -- Deposit with state treasurer -- Distribution or crediting to Education Fund -- Refund claim payments.
- Section 533 - Interest on overpayments.
- Section 534 - Failure to pay tax -- Suspension or forfeiture of corporate rights.
- Section 535 - Doing business after suspension or forfeiture of certain corporate powers, rights, and privileges -- Penalty.
- Section 536 - Relief in case of suspension or forfeiture.
- Section 537 - Confidentiality of information.
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.
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