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Terms Used In Utah Code 59-7-512

  • Taxpayer: means any corporation subject to the tax imposed by this chapter. See Utah Code 59-7-101

     Where the entire amount determined by the taxpayer as the tax imposed by this chapter is not paid on or before the date prescribed for its payment, there shall be collected as a part of the tax interest upon such unpaid amount at the rate and in the manner prescribed in Section 59-1-402.