Utah Statutes
§ 59-14-103 — Waiver or reduction of penalty.
Utah § 59-14-103
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-14Cigarette and Tobacco Tax and Licensing Act
Part 59-14-1General Provisions
This text of Utah § 59-14-103 (Waiver or reduction of penalty.) 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. § 59-14-103 (2026).
Text
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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-14-103, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-14-103.