59-11-107 - Delinquencies -- Interest -- Penalty. - Utah Statutes

59-11-107. Delinquencies -- Interest -- Penalty.
(1) Any tax due under this chapter which is not paid by the time prescribed for the filingof the return as provided under Subsection 59-11-105(1), not including any extensions in respectto the filing of the return or the payment of the tax, shall bear interest at the rate and in themanner prescribed in Section 59-1-402.
(2) If the return provided for in Section 59-11-105 is not filed within the specified timeperiods, the personal representative shall pay, in addition to the interest provided in Subsection(1), a penalty as provided in Section 59-1-401 in respect to the transfer for each month beyondthe time periods that the return has not been filed.

Amended by Chapter 1, 1993 Special Session 2