Utah § 76-8-406 - Obstructing the collection of revenue.
Full text of Utah Utah Code § 76-8-406 — Obstructing the collection of revenue., with citation guidance and answers to common questions.
§ 76-8-406. Obstructing the collection of revenue.
76-8-406. Obstructing the collection of revenue.
| (1) | Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section. |
| (2) | An actor commits obstructing the collection of revenue if the actor willfully obstructs or hinders a public officer who is empowered by law to collect revenue, taxes, or other sums of money from collecting revenue, taxes, or other sums of money in which this state is interested. |
| (3) | A violation of Subsection (2) is a class B misdemeanor. |
Amended by Chapter 96, 2024 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 76-8-406
What does Utah Code § 76-8-406 cover?
Section 76-8-406 ("Obstructing the collection of revenue.") 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 § 76-8-406?
A common citation format is "Utah Code § 76-8-406" (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 § 76-8-406 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.