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Code · Utah · Title 59 — Revenue and Taxation · Chapter 14

59-14-103. Waiver or reduction of penalty.

62 words·~1 min read·/ut/title-59/chapter-14/59-14-103

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59-14-103. Waiver or reduction of penalty.
The commission may, upon making a record of its actions, and upon reasonable cause shown, waive, reduce, or compromise any of the penalties or interest imposed under:
(1)Subsection 59-14-212(4)(b)(ii) ;
(2)Subsection 59-14-214(5)(b)(ii) ;
(3)Subsection 59-14-407(5)(b)(ii) ;
(4)Subsection 59-14-606(7)(b)(ii) ; or
(5)Subsection 59-14-608(1)(d) .
Enacted by Chapter 164 , 2011 General Session
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