Utah § 59-12-111 - Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.
Full text of Utah Utah Code § 59-12-111 — Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority., with citation guidance and answers to common questions.
§ 59-12-111. Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.
A person shall pay a penalty as provided in Section 59-1-401, plus interest at the rate and in the manner prescribed in Section 59-1-402, and all other penalties and interest as provided by this title if the person:
| (1) |
does not hold:
|
| (2) | purchases tangible personal property subject to taxation under Subsection 59-12-103(1) for storage, use, or other consumption in this state; and |
| (3) | fails to file a return or pay the tax due as prescribed by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. |
Amended by Chapter 212, 2009 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-12-111
What does Utah Code § 59-12-111 cover?
Section 59-12-111 ("Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.") 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 § 59-12-111?
A common citation format is "Utah Code § 59-12-111" (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 § 59-12-111 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.