Utah § 59-1-1004 - Installment payments.

Full text of Utah Utah Code § 59-1-1004 — Installment payments., with citation guidance and answers to common questions.

§ 59-1-1004. Installment payments.

Effective 5/7/2025
59-1-1004.  Installment payments.
(1)The commission may enter into agreements with taxpayers on installment payments of taxes, penalties, and interest. The commission may revise, accelerate, or cancel the installment agreement if any of the following occurs:
(a)the commission determines that the financial condition of the taxpayer has substantially changed;
(b)the commission determines that the taxpayer provided inaccurate information concerning the taxpayer's financial condition; or
(c)the taxpayer fails to make timely payments pursuant to the terms of the installment agreement.
(2)The commission shall give the taxpayer reasonable notice of its intent to revise or cancel an installment agreement entered into under this section.


Amended by Chapter 302, 2025 General Session

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Frequently Asked Questions About Utah § 59-1-1004

What does Utah Code § 59-1-1004 cover?

Section 59-1-1004 ("Installment payments.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-1-1004?

A common citation format is "Utah Code § 59-1-1004" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-1-1004 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.