Part
Reportable Transactions Act
Title 59 — Revenue and Taxation §§ 59-1-1302–59-1-1309
- Utah Code § 59-1-1302— Definitions
- Utah Code § 59-1-1303— Taxpayer disclosure of reportable transactions
- Utah Code § 59-1-1304— Penalty for taxpayer failure to disclose a reportable transaction
- Utah Code § 59-1-1305— Penalty for taxpayer underpayment of tax attributable to a reportable transaction
- Utah Code § 59-1-1306— Material advisor disclosure of reportable transactions
- Utah Code § 59-1-1307— Material advisor maintenance of list
- Utah Code § 59-1-1308— Material advisor penalties
- Utah Code § 59-1-1309— Penalty may be waived, reduced, or compromised for reasonable cause