59-10-522 - Extension of time for paying tax. - Utah Statutes

59-10-522. Extension of time for paying tax.
(1) The commission, except as otherwise provided by this chapter, may extend the timefor payment of the amount shown, or required to be shown, on any return required underauthority of this chapter (or any installment thereof), for a reasonable period not to exceed sixmonths from the date fixed for payment thereof. Such extension may exceed six months in thecases of taxpayers who are outside the states of the union and the District of Columbia.
(2) Under rules prescribed by the commission, the time for payment of the amountdetermined as a deficiency may be extended for a period not to exceed 18 months from the datefixed for payment of the deficiency, and, in exceptional cases, for a further period not to exceed12 months. An extension under this subsection may be granted only where it is shown to thesatisfaction of the commission that the payment of a deficiency upon the date fixed for thepayment thereof will result in undue hardship to the taxpayer. No extension may be granted if thedeficiency is due to negligence, to intentional disregard of rules, or to fraud with intent to evadetax.
(3) Extensions of time for payment of any portion of a claim for tax under this chapter,allowed in bankruptcy or receivership proceedings, which is unpaid, may be had in the samemanner and subject to the same provisions and limitations as provided in Subsection (2) in respectof a deficiency in tax.

Renumbered and Amended by Chapter 2, 1987 General Session