31A-32a-107. Penalties for noncompliance with tax provisions.
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Effective 5/8/2018
31A-32a-107. Penalties for noncompliance with tax provisions.
(1)An account administrator who fails to comply with a provision described in Subsection
(2)is subject to:
(a)the civil penalties provided in Section 59-1-401 ; and
(b)interest at the rate and in the manner provided in Section 59-1-402 .
(2)The following provisions apply to Subsection
(1):
(a)a provision of this chapter relating to an addition to income made in accordance with Section 59-10-114 ; or
(b)a provision of Title 59, Chapter 10, Individual Income Tax Act , relating to an addition to income made in accordance with Section 59-10-114 .
Amended by Chapter 281 , 2018 General Session