Utah Statutes
§ 59-14-103 — Waiver or reduction of penalty.
Utah·Title 59 Revenue and Taxation·Ch. 59-14 Cigarette and Tobacco Tax and Licensing Act·Part 59-14-1 General Provisions
The commission may, upon making a record of its actions, and upon reasonable cause shown, waive, reduce, or compromise any of the penalties or interest imposed under:
(1)Subsection 59-14-212(4)(b)(ii);
(2)Subsection 59-14-214(5)(b)(ii);
(3)Subsection 59-14-407(5)(b)(ii);
(4)Subsection 59-14-606(7)(b)(ii); or
(5)Subsection 59-14-608(1)(d).
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Legislative History
Enacted by Chapter 164, 2011 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.