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Utah Code § 59-13-308

Delinquency -- Penalties -- Interest

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

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Utah Code § 59-13-308, Delinquency -- Penalties -- Interest, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2345237
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If any user becomes delinquent in tax payments under this part, all licenses or permits issued under this part are automatically revoked. In addition, the commission shall impose a penalty determined under Section 59-1-401. The amount of the delinquent tax and the penalty shall bear interest at the rate and in the manner prescribed in Section 59-1-402.