Reportable Transactions Act

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  2. Utah Code
  3. Revenue and Taxation
  4. General Taxation Policies
  5. Reportable Transactions Act

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Section
1301

Title.

Section
1302

Definitions.

Section
1303

Taxpayer disclosure of reportable transactions.

Section
1304

Penalty for taxpayer failure to disclose a reportable transaction.

Section
1305

Penalty for taxpayer underpayment of tax attributable to a reportable transaction.

Section
1306

Material advisor disclosure of reportable transactions.

Section
1307

Material advisor maintenance of list.

Section
1308

Material advisor penalties.

Section
1309

Penalty may be waived, reduced, or compromised for reasonable cause.