Utah § 59-7-513 - Interest when time for payment extended.
Full text of Utah Utah Code § 59-7-513 — Interest when time for payment extended., with citation guidance and answers to common questions.
§ 59-7-513. Interest when time for payment extended.
If the time for payment of the amount determined as the tax by the taxpayer is extended under the authority of Subsection 59-7-507(2), there shall be collected as a part of such amount interest at the rate prescribed in Section 59-1-402 from the date when such payment should have been made, if no extension had been granted, until payment is received.
Amended by Chapter 1, 1993 Special Session 2
Amended by Chapter 1, 1993 Special Session 2
Frequently Asked Questions About Utah § 59-7-513
What does Utah Code § 59-7-513 cover?
Section 59-7-513 ("Interest when time for payment extended.") 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 § 59-7-513?
A common citation format is "Utah Code § 59-7-513" (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 § 59-7-513 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.