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Revenue and Taxation | |
Motor and Special Fuel Tax Act | |
Section 308 | Delinquency -- Penalties -- Interest. |
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59-13-308. Delinquency -- Penalties -- Interest. If any user becomes delinquent in tax payments under this part, all licenses or permits issued under this part are automatically revoked. In addition, the commission shall impose a penalty determined under Section 59-1-401. The amount of the delinquent tax and the penalty shall bear interest at the rate and in the manner prescribed in Section 59-1-402.
Amended by Chapter 198, 2005 General Session |
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