Utah Statutes
§ 59-5-106 — Interest and penalty -- Overpayments.
Utah § 59-5-106
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-5Severance Tax on Oil, Gas, and Mining
Part 59-5-1Oil and Gas Severance Tax
This text of Utah § 59-5-106 (Interest and penalty -- Overpayments.) 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. § 59-5-106 (2026).
Text
(1)In case of any failure to make or file a return required by this chapter, the penalty provided in Section 59-1-401 and interest at the rate and in the manner prescribed in Section 59-1-402 shall be charged and added to the tax. The amount so added to any tax, whether as a penalty, interest, or both, shall be collected at the same time and in the same manner and as a part of the tax.
(2)An overpayment of a tax imposed by this chapter shall accrue interest at the rate and in the manner prescribed in Section 59-1-402.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Amended by Chapter 1, 1993 Special Session 2; Amended by Chapter 1, 1993 Special Session 2
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 § 59-5-106, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-5-106.