Utah Statutes
§ 31A-32a-107 — Penalties for noncompliance with tax provisions.
Utah § 31A-32a-107
This text of Utah § 31A-32a-107 (Penalties for noncompliance with tax provisions.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Utah Code Ann. § 31A-32a-107 (2026).
Text
(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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 31A-32a-107, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/31A-32a-107.