Utah Code

Utah Code § 59-1-705 (2026)

Payment and collection of penalties, interest, and other liabilities

✓ current as of May 2026

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The penalties, interest, and other liabilities imposed by the provisions of

Title 59, Revenue and Taxation

, shall be paid by the taxpayer upon notice and demand by the commission, and shall be assessed and collected in the same manner as taxes. Except as otherwise provided, any reference in

Title 59, Revenue and Taxation

, to "tax" includes penalties, interest, and other liabilities.

Notes of Decisions

Cited in 1 case, 1997–1997 · leading case: Rupp v. United States (In Re Rocky Mountain Refractories), 208 B.R. 709 (10th Cir. BAP 1997).

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Rupp v. United States (In Re Rocky Mountain Refractories), 208 B.R. 709 (10th Cir. BAP 1997). · cites it 2× “The Trustee argues that the interest on administrative expense claims must be paid pursuant to § 726(a)(5), and any other reading would render that section meaningless. However, our reading of § 726(a)(5) as applying to post-Chapter 7 interest would not render the section a…”

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