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us-ut/statute/title-59/chapter-59-7/part-59-7-5 — Procedures and Administration · Axiom
Axiom
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Utah
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Statutes
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Title 59
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§ chapter-59-7
Procedures and Administration
27 sections
59-7-501
Accounting periods -- Methods of accounting.
59-7-502
Change of taxable year or accounting period.
59-7-503
Return where period changed.
59-7-504
Estimated tax payments -- Penalty -- Waiver.
59-7-505
Returns required -- When due -- Extension of time -- Exemption from filing.
59-7-507
Payment of tax.
59-7-508
Audit of returns.
59-7-509
Failure to file return -- Penalty.
59-7-510
Deficiency -- Interest.
59-7-511
Penalty added to underpayments.
59-7-512
Addition to tax in case of nonpayment.
59-7-513
Interest when time for payment extended.
59-7-514
Extension of time to pay deficiency.
59-7-515
Interest when deficiency extended.
59-7-519
Period of limitation for making assessments -- Change, correction, or amendment of federal income tax -- Duty of corporation to notify state -- Extensions.
59-7-522
Overpayments.
59-7-528
Failure to make return or supply information -- Penalty.
59-7-529
General violations and penalties.
59-7-530
Power to waive penalties or interest.
59-7-531
Venue of offenses -- Evidence.
59-7-532
Revenue received by commission -- Deposit with state treasurer -- Distribution or crediting to Income Tax Fund -- Refund claim payments.
59-7-533
Interest on overpayments.
59-7-534
Failure to pay tax -- Suspension or forfeiture of corporate rights.
59-7-535
Doing business after suspension or forfeiture of certain corporate powers, rights, and privileges -- Penalty.
59-7-536
Relief in case of suspension or forfeiture.
59-7-537
Confidentiality of information.
59-7-538
Carry forward of expired or repealed tax credit.
