Utah Statutes
§ 59-1-705 — Payment and collection of penalties, interest, and other liabilities.
Utah § 59-1-705
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-1General Taxation Policies
Part 59-1-7Termination and Jeopardy Assessments Procedure
This text of Utah § 59-1-705 (Payment and collection of penalties, interest, and other liabilities.) 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. § 59-1-705 (2026).
Text
The penalties, interest, and other liabilities imposed by the provisions of Title 59, Revenue and Taxation, shall be paid by the taxpayer upon notice and demand by the commission, and shall be assessed and collected in the same manner as taxes. Except as otherwise provided, any reference in Title 59, Revenue and Taxation, to "tax" includes penalties, interest, and other liabilities.
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Legislative History
Renumbered and Amended by Chapter 3, 1987 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-1-705, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-1-705.