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Utah Code § 59-7-513

Interest when time for payment extended

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

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Utah Code § 59-7-513, Interest when time for payment extended, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344820
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If the time for payment of the amount determined as the tax by the taxpayer is extended under the authority of Subsection 59-7-507(2), there shall be collected as a part of such amount interest at the rate prescribed in Section 59-1-402 from the date when such payment should have been made, if no extension had been granted, until payment is received.