Utah Code § 59-1-1003

Current through the 2024 Fourth Special Session
Section 59-1-1003 - Penalty waiver

The commission shall waive penalties on taxpayer underpayments that are attributable to incorrect written advice obtained from the commission unless the taxpayer has given the commission inaccurate or insufficient information.

Utah Code § 59-1-1003

Enacted by Chapter 35, 1991 General Session