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Utah Code

Part 13

Utah Code Ann. tit. 59, ch. 1, pt. 13

Reportable Transactions Act

59-1-1302Definitions.59-1-1303Taxpayer disclosure of reportable transactions.59-1-1304Penalty for taxpayer failure to disclose a reportable transaction.59-1-1305Penalty for taxpayer underpayment of tax attributable to a reportable transaction.59-1-1306Material advisor disclosure of reportable transactions.59-1-1307Material advisor maintenance of list.59-1-1308Material advisor penalties.59-1-1309Penalty may be waived, reduced, or compromised for reasonable cause.