Utah Code 59-5-107. Date tax due — Extensions — Installment payments — Penalty on delinquencies — Audit
Current as of: 2023 | Check for updates
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(1) | Except as provided in Subsections (2) and (3), the tax imposed by this part is due and payable on or before June 1 of the year next succeeding the calendar year when the oil or gas is:
Amended by Chapter 274, 2003 General Session |