Utah § 59-7-509 - Failure to file return -- Penalty.
Full text of Utah Utah Code § 59-7-509 — Failure to file return -- Penalty., with citation guidance and answers to common questions.
§ 59-7-509. Failure to file return -- Penalty.
In case of any failure to make and file a return required by this chapter within the time prescribed by law or prescribed by the commission in pursuance of law, there shall be added to the amount required to be shown as tax on the return a penalty as provided in Section 59-1-401. The amounts so added to any tax shall be collected at the same time and in the same manner and as a part of the tax, unless the tax has been paid before the discovery of the neglect, in which case the amount so added shall be collected in the same manner as the tax.
Renumbered and Amended by Chapter 169, 1993 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-7-509
What does Utah Code § 59-7-509 cover?
Section 59-7-509 ("Failure to file return -- Penalty.") 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 § 59-7-509?
A common citation format is "Utah Code § 59-7-509" (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 § 59-7-509 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.