Penalties, Interest, and Confidentiality of Information

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. General Taxation Policies
  5. Penalties, Interest, and Confidentiality of Information

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Section
401

Definitions -- Offenses and penalties -- Rulemaking authority -- Statute of limitations -- Commission authority to waive, reduce, or compromise penalty or interest.

Section
402

Definitions -- Interest.

Section
403

Confidentiality -- Exceptions -- Penalty -- Application to property tax.

Section
403.1

Disclosure of return information.

Section
404

Definitions -- Confidentiality of commercial information obtained from a property taxpayer or derived from the commercial information -- Rulemaking authority -- Exceptions -- Written explanation -- Signature requirements -- Retention of signed explanation by employer -- Penalty.

Section
405

Commission consideration of confidential tax matters.