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U.S. State Codes
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Utah
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Title 59 - Revenue and Taxa...
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Chapter 1 - General Taxatio...
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Part 13 - Reportable Transactions Act
Part 13 - Reportable Transactions Act
Section 1301 - Title.
Section 1302 - Definitions.
Section 1303 - Taxpayer disclosure of reportable transactions.
Section 1304 - Penalty for taxpayer failure to disclose a reportable transaction.
Section 1305 - Penalty for taxpayer underpayment of tax attributable to a reportable transaction.
Section 1306 - Material advisor disclosure of reportable transactions.
Section 1307 - Material advisor maintenance of list.
Section 1308 - Material advisor penalties.
Section 1309 - Penalty may be waived, reduced, or compromised for reasonable cause.