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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 4 - Penalties, Interest, and Confidentiali...
Part 4 - Penalties, Interest, and Confidentiality of Information
Section 401 - Definitions -- Offenses and penalties -- Rulemaking authority -- Statute of limitations -- Commission authority to waive, reduce, or compromise penalty or interest.
Section 402 - Definitions -- Interest.
Section 403 - Confidentiality -- Exceptions -- Penalty -- Application to property tax.
Section 403.1 - Disclosure of return information.
Section 404 - Definitions -- Confidentiality of commercial information obtained from a property taxpayer or derived from the commercial information -- Rulemaking authority -- Exceptions -- Written explanation -- Signature requirements -- Retention of signed explanation by employer -- Penalty.
Section 405 - Commission consideration of confidential tax matters.