Utah § 59-1-705 - Payment and collection of penalties, interest, and other liabilities.
Full text of Utah Utah Code § 59-1-705 — Payment and collection of penalties, interest, and other liabilities., with citation guidance and answers to common questions.
§ 59-1-705. Payment and collection of penalties, interest, and other liabilities.
The penalties, interest, and other liabilities imposed by the provisions of Title 59, Revenue and Taxation, shall be paid by the taxpayer upon notice and demand by the commission, and shall be assessed and collected in the same manner as taxes. Except as otherwise provided, any reference in Title 59, Revenue and Taxation, to "tax" includes penalties, interest, and other liabilities.
Renumbered and Amended by Chapter 3, 1987 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-1-705
What does Utah Code § 59-1-705 cover?
Section 59-1-705 ("Payment and collection of penalties, interest, and other liabilities.") 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 § 59-1-705?
A common citation format is "Utah Code § 59-1-705" (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 § 59-1-705 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.