Utah Code 59-15-102. Tax delinquency — Penalty
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Terms Used In Utah Code 59-15-102
- Person: means :(24)(a) an individual;(24)(b) an association;(24)(c) an institution;(24)(d) a corporation;(24)(e) a company;(24)(f) a trust;(24)(g) a limited liability company;(24)(h) a partnership;(24)(i) a political subdivision;(24)(j) a government office, department, division, bureau, or other body of government; and(24)(k) any other organization or entity. See Utah Code 68-3-12.5
If any person fails to pay the amount of any tax at the time it is due, a penalty as provided under Section
59-1-401 shall be imposed, and the tax shall bear interest at the rate and in the manner prescribed in Section59-1-402 .