Utah Statutes
§ 31A-32a-107 — Penalties for noncompliance with tax provisions.
(1)An account administrator who fails to comply with a provision described in Subsection (2) is subject to:
(1)(a) the civil penalties provided in Section 59-1-401; and
(1)(b) interest at the rate and in the manner provided in Section 59-1-402.
(2)The following provisions apply to Subsection (1):
(2)(a) a provision of this chapter relating to an addition to income made in accordance with Section 59-10-114; or
(2)(b) a provision of Title 59, Chapter 10, Individual Income Tax Act, relating to an addition to income made in accordance with Section 59-10-114.
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Legislative History
Amended by Chapter 281, 2018 General Session
Nearby Sections
15
§ 31A-1-101
Short title.§ 31A-1-102
Purposes.§ 31A-1-103
Scope and applicability of title.§ 31A-1-104
Authorization to do insurance business.§ 31A-1-105
Presumption of jurisdiction.§ 31A-1-106
Residual unlicensed domestic insurers.§ 31A-1-107
Licensees under former Title 31.§ 31A-1-108
Corporations in the process of organizing.§ 31A-1-109
Name of licensee.§ 31A-1-110
Scope of a license.§ 31A-1-201
Construction.§ 31A-1-202
Effect of repeal of former provisions.§ 31A-1-203
Interpretive rules.§ 31A-1-205
Severability.§ 31A-1-301
Definitions.