Where the entire amount determined by the taxpayer as the tax imposed by this chapter is not paid on or before the date prescribed for its payment, there shall be collected as a part of the tax interest upon such unpaid amount at the rate and in the manner prescribed in Section 59-1-402.
Utah Code § 59-7-512
Addition to tax in case of nonpayment
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.