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the Utah Code
2016 Utah Code
Title 31A - Insurance Code
Chapter 32a - Medical Care Savings Account Act
Section 107 - Penalties for noncompliance with tax provisions.
Universal Citation:
31A-32a-107. Penalties for noncompliance with tax provisions.
UT Code ยง 31A-32a-107 (2016)
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on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
- (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.
- (a) a provision of this chapter relating to:
Amended by Chapter 389, 2008 General Session
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