Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the commission, and shall be collected as a part of the tax at the rate and in the manner prescribed in Section 59-1-402.
Utah Code § 59-7-510
Deficiency -- Interest
Amended by Chapter 1, 1993 Special Session 2; Amended by Chapter 1, 1993 Special Session 2
Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.