Part

Procedures and Administration

Title 59 — Revenue and Taxation §§ 59-7-501–59-7-538

Utah Code § 59-7-501— Accounting periods -- Methods of accounting
Utah Code § 59-7-502— Change of taxable year or accounting period
Utah Code § 59-7-503— Return where period changed
Utah Code § 59-7-504— Estimated tax payments -- Penalty -- Waiver
Utah Code § 59-7-505— Returns required -- When due -- Extension of time -- Exemption from filing
Utah Code § 59-7-507— Payment of tax
Utah Code § 59-7-508— Audit of returns
Utah Code § 59-7-509— Failure to file return -- Penalty
Utah Code § 59-7-510— Deficiency -- Interest
Utah Code § 59-7-511— Penalty added to underpayments
Utah Code § 59-7-512— Addition to tax in case of nonpayment
Utah Code § 59-7-513— Interest when time for payment extended
Utah Code § 59-7-514— Extension of time to pay deficiency
Utah Code § 59-7-515— Interest when deficiency extended
Utah Code § 59-7-519— Period of limitation for making assessments -- Change, correction, or amendment of federal income tax -- Duty of corporation to notify state -- Extensions
Utah Code § 59-7-522— Overpayments
Utah Code § 59-7-528— Failure to make return or supply information -- Penalty
Utah Code § 59-7-529— General violations and penalties
Utah Code § 59-7-530— Power to waive penalties or interest
Utah Code § 59-7-531— Venue of offenses -- Evidence
Utah Code § 59-7-532— Revenue received by commission -- Deposit with state treasurer -- Distribution or crediting to Income Tax Fund -- Refund claim payments
Utah Code § 59-7-533— Interest on overpayments
Utah Code § 59-7-534— Failure to pay tax -- Suspension or forfeiture of corporate rights
Utah Code § 59-7-535— Doing business after suspension or forfeiture of certain corporate powers, rights, and privileges -- Penalty
Utah Code § 59-7-536— Relief in case of suspension or forfeiture
Utah Code § 59-7-537— Confidentiality of information
Utah Code § 59-7-538— Carry forward of expired or repealed tax credit