PocketLaw | Utah Code | Procedures and Administration

Procedures and Administration

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Accounting periods -- Methods of accounting.

Change of taxable year or accounting period.

Return where period changed.

Estimated tax payments -- Penalty -- Waiver.

Returns required -- When due -- Extension of time -- Exemption from filing.

Payment of tax.

Audit of returns.

Failure to file return -- Penalty.

Deficiency -- Interest.

Penalty added to underpayments.

Addition to tax in case of nonpayment.

Interest when time for payment extended.

Extension of time to pay deficiency.

Interest when deficiency extended.

Period of limitation for making assessments -- Change, correction, or amendment of federal income tax -- Duty of corporation to notify state -- Extensions.

Overpayments.

Failure to make return or supply information -- Penalty.

General violations and penalties.

Power to waive penalties or interest.

Venue of offenses -- Evidence.

Revenue received by commission -- Deposit with state treasurer -- Distribution or crediting to Education Fund -- Refund claim payments.

Interest on overpayments.

Failure to pay tax -- Suspension or forfeiture of corporate rights.

Doing business after suspension or forfeiture of certain corporate powers, rights, and privileges -- Penalty.

Relief in case of suspension or forfeiture.

Confidentiality of information.