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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 7 - Corporate Franc...
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Part 5 - Procedures and Administration
Part 5 - Procedures and Administration
Section 501 - Accounting periods -- Methods of accounting.
Section 502 - Change of taxable year or accounting period.
Section 503 - Return where period changed.
Section 504 - Estimated tax payments -- Penalty -- Waiver.
Section 505 - Returns required -- When due -- Extension of time -- Exemption from filing.
Section 507 - Payment of tax.
Section 508 - Audit of returns.
Section 509 - Failure to file return -- Penalty.
Section 510 - Deficiency -- Interest.
Section 511 - Penalty added to underpayments.
Section 512 - Addition to tax in case of nonpayment.
Section 513 - Interest when time for payment extended.
Section 514 - Extension of time to pay deficiency.
Section 515 - Interest when deficiency extended.
Section 519 - Period of limitation for making assessments -- Change, correction, or amendment of federal income tax -- Duty of corporation to notify state -- Extensions.
Section 522 - Overpayments.
Section 528 - Failure to make return or supply information -- Penalty.
Section 529 - General violations and penalties.
Section 530 - Power to waive penalties or interest.
Section 531 - Venue of offenses -- Evidence.
Section 532 - Revenue received by commission -- Deposit with state treasurer -- Distribution or crediting to Education Fund -- Refund claim payments.
Section 533 - Interest on overpayments.
Section 534 - Failure to pay tax -- Suspension or forfeiture of corporate rights.
Section 535 - Doing business after suspension or forfeiture of certain corporate powers, rights, and privileges -- Penalty.
Section 536 - Relief in case of suspension or forfeiture.
Section 537 - Confidentiality of information.