Utah § 59-5-206 - Interest and penalty -- Overpayments.
Full text of Utah Utah Code § 59-5-206 — Interest and penalty -- Overpayments., with citation guidance and answers to common questions.
§ 59-5-206. Interest and penalty -- Overpayments.
| (1) | In case of any failure to make or file a return required by this chapter, the penalty provided in Section 59-1-401 and interest at the rate and in the manner prescribed in Section 59-1-402 shall be charged and added to the tax. The amount so added to any tax, whether as a penalty, interest, or both, shall be collected at the same time and in the same manner and as a part of the tax. |
| (2) | An overpayment of a tax imposed by this chapter shall accrue interest at the rate and in the manner prescribed in Section 59-1-402. |
Amended by Chapter 1, 1993 Special Session 2
Amended by Chapter 1, 1993 Special Session 2
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-5-206
What does Utah Code § 59-5-206 cover?
Section 59-5-206 ("Interest and penalty -- Overpayments.") 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 § 59-5-206?
A common citation format is "Utah Code § 59-5-206" (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 § 59-5-206 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.