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Utah Code
Title 59
Chapter 1
Part 4
Utah Code Ann. tit. 59, ch. 1, pt. 4
Penalties, Interest, and Confidentiality of Information
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59-1-401
Definitions -- Offenses and penalties -- Rulemaking authority -- Statute of limitations -- Commission authority to waive, reduce, or compromise penalty or interest.
59-1-402
Definitions -- Interest.
59-1-403
Confidentiality -- Exceptions -- Penalty -- Application to property tax.
59-1-403.1
Disclosure of return information.
59-1-404
Definitions -- Confidentiality of commercial information obtained from a property taxpayer or derived from the commercial information -- Rulemaking authority -- Exceptions -- Written explanation -- Signature requirements -- Retention of signed explanation by employer -- Penalty.
59-1-405
Commission consideration of confidential tax matters.