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Utah Code § 59-7-510

Deficiency -- Interest

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

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Utah Code § 59-7-510, Deficiency -- Interest, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344817
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Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the commission, and shall be collected as a part of the tax at the rate and in the manner prescribed in Section 59-1-402.