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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 1 - General Taxation Policies
Part 13 - Reportable Transactions Act
- Section 1302 - Definitions.
- Section 1303 - Taxpayer disclosure of reportable transactions.
- Section 1304 - Penalty for taxpayer failure to disclose a reportable transaction.
- Section 1305 - Penalty for taxpayer underpayment of tax attributable to a reportable transaction.
- Section 1306 - Material advisor disclosure of reportable transactions.
- Section 1307 - Material advisor maintenance of list.
- Section 1308 - Material advisor penalties.
- Section 1309 - Penalty may be waived, reduced, or compromised for reasonable cause.
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