Utah § 59-1-1004 Installment payments.

Utah Statutes

§ 59-1-1004 — Installment payments.

Utah § 59-1-1004

Title 59Revenue and Taxation

Ch. 59-1General Taxation Policies

Part 59-1-10Taxpayer Bill of Rights

This text of Utah § 59-1-1004 (Installment payments.) 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. § 59-1-1004 (2026).

Text

(1)The commission may enter into agreements with taxpayers on installment payments of taxes, penalties, and interest. The commission may revise, accelerate, or cancel the installment agreement if any of the following occurs:

(1)(a) the commission determines that the financial condition of the taxpayer has substantially changed;

(1)(b) the commission determines that the taxpayer provided inaccurate information concerning the taxpayer's financial condition; or

(1)(c) the taxpayer fails to make timely payments pursuant to the terms of the installment agreement.

(2)The commission shall give the taxpayer reasonable notice of its intent to revise or cancel an installment agreement entered into under this section.

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(1) The commission may enter into agreements with taxpayers on installment payments of taxes, penalties, and interest. The commission may revise, accelerate, or cancel the installment agreement if any of the following occurs:
(1)(a) the commission determines that the financial condition of the taxpayer has substantially changed;
(1)(b) the commission determines that the taxpayer provided inaccurate information concerning the taxpayer's financial condition; or
(1)(c) the taxpayer fails to make timely payments pursuant to the terms of the installment agreement.
(2) The commission shall give the taxpayer reasonable notice of its intent to revise or cancel an installment agreement entered into under this section.