The penalties, interest, and other liabilities imposed by the provisions of Title 59, Revenue and Taxation, shall be paid by the taxpayer upon notice and demand by the commission, and shall be assessed and collected in the same manner as taxes. Except as otherwise provided, any reference in Title 59, Revenue and Taxation, to "tax" includes penalties, interest, and other liabilities.
Utah Code § 59-1-705
Payment and collection of penalties, interest, and other liabilities
Applied in 1 court decision — leading case Rupp v. United States (In Re Rocky Mountain Refractories) (1997)
Most recently applied in Rupp v. United States (In Re Rocky Mountain Refractories) (May 1997)
Renumbered and Amended by Chapter 3, 1987 General Session
Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.