59-10-520 - Time and place for paying tax shown on returns. - Utah Statutes

59-10-520. Time and place for paying tax shown on returns.
(1) When a return of tax is required under this chapter or rules, the person required tomake such return shall, without assessment or notice and demand from the commission, pay suchtax to the commission office with which the return is filed, and shall pay such tax at the time andplace fixed for filing the return (determined without regard to any extension of time).
(2) In any case where a tax is required to be paid on or before a certain date, or within acertain period, any reference in this chapter to the date fixed for payment of such tax shall bedeemed a reference to the last day fixed for such payment (determined without regard to anyextension of time for paying the tax).

Renumbered and Amended by Chapter 2, 1987 General Session