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Utah Code § 59-1-1003

Penalty waiver

Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective

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Utah Code § 59-1-1003, Penalty waiver, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344322
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The commission shall waive penalties on taxpayer underpayments that are attributable to incorrect written advice obtained from the commission unless the taxpayer has given the commission inaccurate or insufficient information.