Utah Statutes
§ 59-13-308 — Delinquency -- Penalties -- Interest.
Utah § 59-13-308
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-13Motor and Special Fuel Tax Act
Part 59-13-3Special Fuel
This text of Utah § 59-13-308 (Delinquency -- Penalties -- Interest.) 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. § 59-13-308 (2026).
Text
If any user becomes delinquent in tax payments under this part, all licenses or permits issued under this part are automatically revoked. In addition, the commission shall impose a penalty determined under Section 59-1-401. The amount of the delinquent tax and the penalty shall bear interest at the rate and in the manner prescribed in Section 59-1-402.
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Legislative History
Amended by Chapter 198, 2005 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 § 59-13-308, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-13-308.