59-13-308. Delinquency -- Penalties -- Interest.
73 words·~1 min read·
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59-13-308. Delinquency -- Penalties -- Interest.
If any user becomes delinquent in tax payments under this part, all licenses or permits issued under this part are automatically revoked. In addition, the commission shall impose a penalty determined under Section 59-1-401 . The amount of the delinquent tax and the penalty shall bear interest at the rate and in the manner prescribed in Section 59-1-402 .
Amended by Chapter 198 , 2005 General Session