Utah Code Ann. tit. 59, ch. 7, pt. 5 – Procedures and Administration | Midpage

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Utah Code

Part 5

Utah Code Ann. tit. 59, ch. 7, pt. 5

Procedures and Administration

59-7-501Accounting periods -- Methods of accounting.59-7-502Change of taxable year or accounting period.59-7-503Return where period changed.59-7-504Estimated tax payments -- Penalty -- Waiver.59-7-505Returns required -- When due -- Extension of time -- Exemption from filing.59-7-507Payment of tax.59-7-508Audit of returns.59-7-509Failure to file return -- Penalty.59-7-510Deficiency -- Interest.59-7-511Penalty added to underpayments.59-7-512Addition to tax in case of nonpayment.59-7-513Interest when time for payment extended.59-7-514Extension of time to pay deficiency.59-7-515Interest when deficiency extended.59-7-519Period of limitation for making assessments -- Change, correction, or amendment of federal income tax -- Duty of corporation to notify state -- Extensions.59-7-522Overpayments.59-7-528Failure to make return or supply information -- Penalty.59-7-529General violations and penalties.59-7-530Power to waive penalties or interest.59-7-531Venue of offenses -- Evidence.59-7-532Revenue received by commission -- Deposit with state treasurer -- Distribution or crediting to Income Tax Fund -- Refund claim payments.59-7-533Interest on overpayments.59-7-534Failure to pay tax -- Suspension or forfeiture of corporate rights.59-7-535Doing business after suspension or forfeiture of certain corporate powers, rights, and privileges -- Penalty.59-7-536Relief in case of suspension or forfeiture.59-7-537Confidentiality of information.59-7-538Carry forward of expired or repealed tax credit.