59-1-1003. Penalty waiver.
41 words·~1 min read·
/ut/title-59/chapter-1/59-1-1003A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
Enacted by Chapter 35 , 1991 General Session