S.B. 233

1

TAX MODIFICATIONS
2 2011 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: Curtis S. Bramble
5 House Sponsor: ____________
6
7 LONG TITLE
8 General Description:
9 This bill amends the Revenue and Taxation title to address penalties, the payment of
10 taxes, and estimated tax payments for income tax purposes.
11 Highlighted Provisions:
12 This bill:
13 . modifies penalties related to certain taxes;
14 . provides that a person is not required to recalculate a tax for purposes of making an
15 installment payment under certain circumstances;
16 . addresses the amount of income tax required to be paid to avoid a penalty if a
17 person makes estimated tax payments and receives an extension of time to file a
18 return;
19 . enacts estimated tax payment requirements under Title 59, Chapter 10, Individual
20 Income Tax Act, including:
21 . defining terms;
22 . establishing a required annual payment;
23 . establishing procedures and requirements for making an estimated tax payment;
24 . providing a penalty for failure to pay or underpaying an estimated tax payment;
25 . authorizing the State Tax Commission to waive, reduce, or compromise the
26 penalty for failure to pay or underpaying an estimated tax payment;
27 . granting rulemaking authority to the State Tax Commission under certain

28 circumstances; and
29 . requiring the State Tax Commission to summarize the estimated tax payment
30 provisions in a conspicuous place on the State Tax Commission's website; and
31 . makes technical and conforming changes.
32 Money Appropriated in this Bill:
33 None
34 Other Special Clauses:
35 This bill provides effective dates.
36 Utah Code Sections Affected:
37 AMENDS:
38 59-1-401, as last amended by Laws of Utah 2010, Chapter 233
39 59-1-1408, as enacted by Laws of Utah 2009, Chapter 212
40 59-5-107, as last amended by Laws of Utah 2003, Chapter 274
41 59-5-207, as last amended by Laws of Utah 1995, Chapter 228
42 59-7-504, as last amended by Laws of Utah 1995, Chapter 311
43 59-7-507, as last amended by Laws of Utah 2007, Chapter 269
44 59-9-104, as last amended by Laws of Utah 1995, Chapter 205
45 59-10-516, as last amended by Laws of Utah 2010, Chapter 271
46 ENACTS:
47 59-10-1501, Utah Code Annotated 1953
48 59-10-1502, Utah Code Annotated 1953
49 59-10-1503, Utah Code Annotated 1953
50 59-10-1504, Utah Code Annotated 1953
51 59-10-1505, Utah Code Annotated 1953
52 59-10-1506, Utah Code Annotated 1953
53
54 Be it enacted by the Legislature of the state of Utah:
55 Section 1. Section 59-1-401 is amended to read:
56 59-1-401. Definitions -- Offenses and penalties -- Rulemaking authority -- Statute
57 of limitations -- Commission authority to waive, reduce, or compromise penalty or
58 interest.

59 (1) As used in this section:
60 (a) "Activated tax, fee, or charge" means a tax, fee, or charge with respect to which the
61 commission:
62 (i) has implemented the commission's GenTax system; and
63 (ii) at least 30 days before implementing the commission's GenTax system as described
64 in Subsection (1)(a)(i), has provided notice in a conspicuous place on the commission's website
65 stating:
66 (A) the date the commission will implement the GenTax system with respect to the tax,
67 fee, or charge; and
68 (B) that, at the time the commission implements the GenTax system with respect to the
69 tax, fee, or charge:
70 (I) a person that files a return after the due date as described in Subsection (2)(a) is
71 subject to the penalty described in Subsection (2)(c)(ii); and
72 (II) a person that fails to pay the tax, fee, or charge as described in Subsection (3)(a) is
73 subject to the penalty described in Subsection (3)(b)(ii).
74 (b) "Activation date for a tax, fee, or charge" means with respect to a tax, fee, or
75 charge, the later of:
76 (i) the date on which the commission implements the commission's GenTax system
77 with respect to the tax, fee, or charge; or
78 (ii) 30 days after the date the commission provides the notice described in Subsection
79 (1)(a)(ii) with respect to the tax, fee, or charge.
80 (c) (i) Except as provided in Subsection (1)(c)(ii), "tax, fee, or charge" means:
81 (A) a tax, fee, or charge the commission administers under:
82 (I) this title;
83 (II) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
84 (III) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
85 (IV) Section 19-6-410.5 ;
86 (V) Section 19-6-714 ;
87 (VI) Section 19-6-805 ;
88 (VII) Section 34A-2-202 ;
89 (VIII) Section 40-6-14 ;

90 (IX) Section 69-2-5 ;
91 (X) Section 69-2-5.5 ; or
92 (XI) Section 69-2-5.6 ; or
93 (B) another amount that by statute is subject to a penalty imposed under this section.
94 (ii) "Tax, fee, or charge" does not include a tax, fee, or charge imposed under:
95 (A) Title 41, Chapter 1a, Motor Vehicle Act, except for Section 41-1a-301 ;
96 (B) Title 41, Chapter 3, Motor Vehicle Business Regulation Act;
97 (C) Chapter 2, Property Tax Act, except for Section 59-2-1309 ;
98 (D) Chapter 3, Tax Equivalent Property Act; or
99 (E) Chapter 4, Privilege Tax.
100 (d) "Unactivated tax, fee, or charge" means a tax, fee, or charge except for an activated
101 tax, fee, or charge.
102 (2) (a) The due date for filing a return is:
103 (i) if the person filing the return is not allowed by law an extension of time for filing
104 the return, the day on which the return is due as provided by law; or
105 (ii) if the person filing the return is allowed by law an extension of time for filing the
106 return, the earlier of:
107 (A) the date the person files the return; or
108 (B) the last day of that extension of time as allowed by law.
109 (b) A penalty in the amount described in Subsection (2)(c) is imposed if:
110 (i) a person files a return after the due date described in Subsection (2)(a)[.]; or
111 (ii) a person fails to file a return and the commission estimates a tax, fee, or charge in
112 accordance with Section 59-1-1406 .
113 (c) For purposes of Subsection (2)(b), the penalty is an amount equal to the greater of:
114 (i) if the return described in Subsection (2)(b) is filed with respect to an unactivated
115 tax, fee, or charge:
116 (A) $20; or
117 (B) 10% of the unpaid unactivated tax, fee, or charge due on the return; or
118 (ii) if the return described in Subsection (2)(b) is filed with respect to an activated tax,
119 fee, or charge, beginning on the activation date for the tax, fee, or charge:
120 (A) $20; or

121 (B) (I) 2% of the unpaid activated tax, fee, or charge due on the return if the return is
122 filed no later than five days after the due date described in Subsection (2)(a);
123 (II) 5% of the unpaid activated tax, fee, or charge due on the return if the return is filed
124 more than five days after the due date but no later than 15 days after the due date described in
125 Subsection (2)(a); or
126 (III) 10% of the unpaid activated tax, fee, or charge due on the return if the return is
127 filed more than 15 days after the due date described in Subsection (2)(a).
128 (d) This Subsection (2) does not apply to:
129 (i) an amended return; or
130 (ii) a return with no tax due.
131 (3) (a) A person is subject to a penalty for failure to pay a tax, fee, or charge if:
132 (i) the person files a return on or before the due date for filing a return described in
133 Subsection (2)(a), but fails to pay the tax, fee, or charge due on the return on or before that due
134 date;
135 (ii) the person:
136 (A) is subject to a penalty under Subsection (2)(b); and
137 (B) fails to pay the tax, fee, or charge due on a return within a 90-day period after the
138 due date for filing a return described in Subsection (2)(a);
139 (iii) (A) the person is subject to a penalty under Subsection (2)(b); and
140 (B) the commission estimates an amount of tax due for that person in accordance with
141 Subsection 59-1-1406 (2);
142 (iv) the person:
143 (A) is mailed a notice of deficiency; and
144 (B) within a 30-day period after the day on which the notice of deficiency described in
145 Subsection (3)(a)(iv)(A) is mailed:
146 (I) does not file a petition for redetermination or a request for agency action; and
147 (II) fails to pay the tax, fee, or charge due on a return;
148 (v) (A) the commission:
149 (I) issues an order constituting final agency action resulting from a timely filed petition
150 for redetermination or a timely filed request for agency action; or
151 (II) is considered to have denied a request for reconsideration under Subsection

152 63G-4-302 (3)(b) resulting from a timely filed petition for redetermination or a timely filed
153 request for agency action; and
154 (B) the person fails to pay the tax, fee, or charge due on a return within a 30-day period
155 after the date the commission:
156 (I) issues the order constituting final agency action described in Subsection
157 (3)(a)(v)(A)(I); or
158 (II) is considered to have denied the request for reconsideration described in
159 Subsection (3)(a)(v)(A)(II); or
160 (vi) the person fails to pay the tax, fee, or charge within a 30-day period after the date
161 of a final judicial decision resulting from a timely filed petition for judicial review.
162 (b) For purposes of Subsection (3)(a), the penalty is an amount equal to the greater of:
163 (i) if the failure to pay a tax, fee, or charge as described in Subsection (3)(a) is with
164 respect to an unactivated tax, fee, or charge:
165 (A) $20; or
166 (B) 10% of the unpaid unactivated tax, fee, or charge due on the return; [or]
167 (ii) if the failure to pay a tax, fee, or charge as described in Subsection (3)(a) is with
168 respect to an activated tax, fee, or charge except for a tax imposed under Chapter 7, Corporate
169 Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act, beginning on the
170 activation date:
171 (A) $20; or
172 (B) (I) 2% of the unpaid activated tax, fee, or charge due on the return if the activated
173 tax, fee, or charge due on the return is paid no later than five days after the due date for filing a
174 return described in Subsection (2)(a);
175 (II) 5% of the unpaid activated tax, fee, or charge due on the return if the activated tax,
176 fee, or charge due on the return is paid more than five days after the due date for filing a return
177 described in Subsection (2)(a) but no later than 15 days after that due date; or
178 (III) 10% of the unpaid activated tax, fee, or charge due on the return if the activated
179 tax, fee, or charge due on the return is paid more than 15 days after the due date for filing a
180 return described in Subsection (2)(a)[.]; or
181 (iii) if the failure to pay a tax, fee, or charge as described in Subsection (3)(a) is with
182 respect to a tax imposed under Chapter 7, Corporate Franchise and Income Taxes, or Chapter

183 10, Individual Income Tax Act:
184 (A) $20 if the tax due on the return is paid in full after the original due date for filing
185 the return under Section 59-7-505 or 59-10-514 , without extensions; or
186 (B) the lesser of 25% of the unpaid tax due on the return or 0.5% of the unpaid tax per
187 month for the number of months, as determined in accordance with Subsection (3)(c), that the
188 unpaid tax due on the return is not paid in full.
189 (c) For purposes of determining the penalty under Subsection (3)(b)(iii)(B), the number
190 of months shall be calculated by:
191 (i) determining the number of months the unpaid tax due on the return is not paid in
192 full, beginning with the original due date for filing the return under Section 59-7-505 or
193 59-10-514 , without extensions, and ending on the date the unpaid tax is paid in full; and
194 (ii) including any fraction of a month as a full month.
195 (4) (a) [Beginning January 1, 1995, in the case of any underpayment of] If a person
196 underpays an estimated tax or quarterly [installments] payment or installment required by
197 [Sections] Section 59-5-107 , 59-5-207 , 59-7-504 , [and] 59-9-104 , or 59-10-1503 , there shall be
198 added a penalty in an amount determined by applying the interest rate provided under [Section]
199 Subsection 59-1-402 (2) plus [four] three percentage points to the amount of the underpayment
200 for the period of the underpayment.
201 (b) (i) For purposes of Subsection (4)(a), the amount of the underpayment shall be the
202 excess of the required installment over the amount, if any, of the installment paid on or before
203 the due date for the installment.
204 (ii) The period of the underpayment shall run from the due date for the installment to
205 whichever of the following dates is the earlier:
206 (A) the original due date of the tax return, without extensions, for the taxable year; or
207 (B) with respect to any portion of the underpayment, the date on which that portion is
208 paid.
209 (iii) For purposes of this Subsection (4), a payment of estimated tax shall be credited
210 against unpaid required installments in the order in which the installments are required to be
211 paid.
212 [(5) (a) Notwithstanding Subsection (2) and except as provided in Subsection (6), a
213 person allowed by law an extension of time for filing a corporate franchise or income tax return

214 under Chapter 7, Corporate Franchise and Income Taxes, or an individual income tax return
215 under Chapter 10, Individual Income Tax Act, is subject to a penalty in the amount described in
216 Subsection (5)(b) if, on or before the day on which the return is due as provided by law, not
217 including the extension of time, the person fails to pay:]
218 [(i) for a person filing a corporate franchise or income tax return under Chapter 7,
219 Corporate Franchise and Income Taxes, the payment required by Subsection 59-7-507 (1)(b);
220 or]
221 [(ii) for a person filing an individual income tax return under Chapter 10, Individual
222 Income Tax Act, the payment required by Subsection 59-10-516 (2).]
223 [(b) For purposes of Subsection (5)(a), the penalty per month during the period of the
224 extension of time for filing the return is an amount equal to 2% of the tax due on the return,
225 unpaid as of the day on which the return is due as provided by law.]
226 [(6) If a person does not file a return within an extension of time allowed by Section
227 59-7-505 or 59-10-516 , the person:]
228 [(a) is not subject to a penalty in the amount described in Subsection (5)(b); and]
229 [(b) is subject to a penalty in an amount equal to the sum of:]
230 [(i) a late file penalty in an amount equal to the greater of:]
231 [(A) $20; or]
232 [(B) 10% of the tax due on the return, unpaid as of the day on which the return is due
233 as provided by law, not including the extension of time; and]
234 [(ii) a late pay penalty in an amount equal to the greater of:]
235 [(A) $20; or]
236 [(B) 10% of the unpaid tax due on the return, unpaid as of the day on which the return
237 is due as provided by law, not including the extension of time.]
238 [(7)] (5) (a) Additional penalties for an underpayment of a tax, fee, or charge are as
239 provided in this Subsection [(7)] (5)(a).
240 (i) Except as provided in Subsection [(7)] (5)(c), if any portion of an underpayment of
241 a tax, fee, or charge is due to negligence, the penalty is 10% of the portion of the underpayment
242 that is due to negligence.
243 (ii) Except as provided in Subsection [(7)] (5)(d), if any portion of an underpayment of
244 a tax, fee, or charge is due to intentional disregard of law or rule, the penalty is 15% of the

245 entire underpayment.
246 (iii) If any portion of an underpayment is due to an intent to evade a tax, fee, or charge,
247 the penalty is the greater of $500 per period or 50% of the entire underpayment.
248 (iv) If any portion of an underpayment is due to fraud with intent to evade a tax, fee, or
249 charge, the penalty is the greater of $500 per period or 100% of the entire underpayment.
250 (b) If the commission determines that a person is liable for a penalty imposed under
251 Subsection [(7)] (5)(a)(ii), (iii), or (iv), the commission shall notify the person of the proposed
252 penalty.
253 (i) The notice of proposed penalty shall:
254 (A) set forth the basis of the assessment; and
255 (B) be mailed by certified mail, postage prepaid, to the person's last-known address.
256 (ii) Upon receipt of the notice of proposed penalty, the person against whom the
257 penalty is proposed may:
258 (A) pay the amount of the proposed penalty at the place and time stated in the notice;
259 or
260 (B) proceed in accordance with the review procedures of Subsection [(7)] (5)(b)(iii).
261 (iii) A person against whom a penalty is proposed in accordance with this Subsection
262 [(7)] (5) may contest the proposed penalty by filing a petition for an adjudicative proceeding
263 with the commission.
264 (iv) (A) If the commission determines that a person is liable for a penalty under this
265 Subsection [(7)] (5), the commission shall assess the penalty and give notice and demand for
266 payment.
267 (B) The commission shall mail the notice and demand for payment described in
268 Subsection [(7)] (5)(b)(iv)(A):
269 (I) to the person's last-known address; and
270 (II) in accordance with Section 59-1-1404 .
271 (c) A seller that voluntarily collects a tax under Subsection 59-12-107 (1)(b) is not
272 subject to the penalty under Subsection [(7)] (5)(a)(i) if on or after July 1, 2001:
273 (i) a court of competent jurisdiction issues a final unappealable judgment or order
274 determining that:
275 (A) the seller meets one or more of the criteria described in Subsection

276 59-12-107 (1)(a); and
277 (B) the commission or a county, city, or town may require the seller to collect a tax
278 under Subsections 59-12-103 (2)(a) through (d); or
279 (ii) the commission issues a final unappealable administrative order determining that:
280 (A) the seller meets one or more of the criteria described in Subsection
281 59-12-107 (1)(a); and
282 (B) the commission or a county, city, or town may require the seller to collect a tax
283 under Subsections 59-12-103 (2)(a) through (d).
284 (d) A seller that voluntarily collects a tax under Subsection 59-12-107 (1)(b) is not
285 subject to the penalty under Subsection [(7)] (5)(a)(ii) if:
286 (i) (A) a court of competent jurisdiction issues a final unappealable judgment or order
287 determining that:
288 (I) the seller meets one or more of the criteria described in Subsection 59-12-107 (1)(a);
289 and
290 (II) the commission or a county, city, or town may require the seller to collect a tax
291 under Subsections 59-12-103 (2)(a) through (d); or
292 (B) the commission issues a final unappealable administrative order determining that:
293 (I) the seller meets one or more of the criteria described in Subsection 59-12-107 (1)(a);
294 and
295 (II) the commission or a county, city, or town may require the seller to collect a tax
296 under Subsections 59-12-103 (2)(a) through (d); and
297 (ii) the seller's intentional disregard of law or rule is warranted by existing law or by a
298 nonfrivolous argument for the extension, modification, or reversal of existing law or the
299 establishment of new law.
300 [(8)] (6) The penalty for failure to file an information return, information report, or a
301 complete supporting schedule is $50 for each information return, information report, or
302 supporting schedule up to a maximum of $1,000.
303 [(9)] (7) If a person, in furtherance of a frivolous position, has a prima facie intent to
304 delay or impede administration of a law relating to a tax, fee, or charge and files a purported
305 return that fails to contain information from which the correctness of reported tax, fee, or
306 charge liability can be determined or that clearly indicates that the tax, fee, or charge liability

307 shown is substantially incorrect, the penalty is $500.
308 [(10)] (8) (a) A seller that fails to remit a tax, fee, or charge monthly as required by
309 Subsection 59-12-108 (1)(a):
310 (i) is subject to a penalty described in Subsection (2); and
311 (ii) may not retain the percentage of sales and use taxes that would otherwise be
312 allowable under Subsection 59-12-108 (2).
313 (b) A seller that fails to remit a tax, fee, or charge by electronic funds transfer as
314 required by Subsection 59-12-108 (1)(a)(ii)(B):
315 (i) is subject to a penalty described in Subsection (2); and
316 (ii) may not retain the percentage of sales and use taxes that would otherwise be
317 allowable under Subsection 59-12-108 (2).
318 [(11)] (9) (a) A person is subject to the penalty provided in Subsection [(11)] (9)(c) if
319 that person:
320 (i) commits an act described in Subsection [(11)] (9)(b) with respect to one or more of
321 the following documents:
322 (A) a return;
323 (B) an affidavit;
324 (C) a claim; or
325 (D) a document similar to Subsections [(11)] (9)(a)(i)(A) through (C);
326 (ii) knows or has reason to believe that the document described in Subsection [(11)]
327 (9)(a)(i) will be used in connection with any material matter administered by the commission;
328 and
329 (iii) knows that the document described in Subsection [(11)] (9)(a)(i), if used in
330 connection with any material matter administered by the commission, would result in an
331 understatement of another person's liability for a tax, fee, or charge.
332 (b) The following acts apply to Subsection [(11)] (9)(a)(i):
333 (i) preparing any portion of a document described in Subsection [(11)] (9)(a)(i);
334 (ii) presenting any portion of a document described in Subsection [(11)] (9)(a)(i);
335 (iii) procuring any portion of a document described in Subsection [(11)] (9)(a)(i);
336 (iv) advising in the preparation or presentation of any portion of a document described
337 in Subsection [(11)] (9)(a)(i);

338 (v) aiding in the preparation or presentation of any portion of a document described in
339 Subsection [(11)] (9)(a)(i);
340 (vi) assisting in the preparation or presentation of any portion of a document described
341 in Subsection [(11)] (9)(a)(i); or
342 (vii) counseling in the preparation or presentation of any portion of a document
343 described in Subsection [(11)] (9)(a)(i).
344 (c) For purposes of Subsection [(11)] (9)(a), the penalty:
345 (i) shall be imposed by the commission;
346 (ii) is $500 for each document described in Subsection [(11)] (9)(a)(i) with respect to
347 which the person described in Subsection [(11)] (9)(a) meets the requirements of Subsection
348 [(11)] (9)(a); and
349 (iii) is in addition to any other penalty provided by law.
350 (d) The commission may seek a court order to enjoin a person from engaging in
351 conduct that is subject to a penalty under this Subsection [(11)] (9).
352 (e) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
353 commission may make rules prescribing the documents that are similar to Subsections [(11)]
354 (9)(a)(i)(A) through (C).
355 [(12)] (10) (a) As provided in Section 76-8-1101 , criminal offenses and penalties are as
356 provided in Subsections [(12)] (10)(b) through (e).
357 (b) (i) A person who is required by this title or any laws the commission administers or
358 regulates to register with or obtain a license or permit from the commission, who operates
359 without having registered or secured a license or permit, or who operates when the registration,
360 license, or permit is expired or not current, is guilty of a class B misdemeanor.
361 (ii) Notwithstanding Section 76-3-301 , for purposes of Subsection (12)(b)(i), the
362 penalty may not:
363 (A) be less than $500; or
364 (B) exceed $1,000.
365 (c) (i) A person who, with intent to evade a tax, fee, or charge or requirement of this
366 title or any lawful requirement of the commission, fails to make, render, sign, or verify a return
367 or to supply information within the time required by law, or who makes, renders, signs, or
368 verifies a false or fraudulent return or statement, or who supplies false or fraudulent

369 information, is guilty of a third degree felony.
370 (ii) Notwithstanding Section 76-3-301 , for purposes of Subsection [(12)] (10)(c)(i), the
371 penalty may not:
372 (A) be less than $1,000; or
373 (B) exceed $5,000.
374 (d) (i) A person who intentionally or willfully attempts to evade or defeat a tax, fee, or
375 charge or the payment of a tax, fee, or charge is, in addition to other penalties provided by law,
376 guilty of a second degree felony.
377 (ii) Notwithstanding Section 76-3-301 , for purposes of Subsection [(12)] (10)(d)(i), the
378 penalty may not:
379 (A) be less than $1,500; or
380 (B) exceed $25,000.
381 (e) (i) A person is guilty of a second degree felony if that person commits an act:
382 (A) described in Subsection [(12)] (10)(e)(ii) with respect to one or more of the
383 following documents:
384 (I) a return;
385 (II) an affidavit;
386 (III) a claim; or
387 (IV) a document similar to Subsections [(12)] (10)(e)(i)(A)(I) through (III); and
388 (B) subject to Subsection [(12)] (10)(e)(iii), with knowledge that the document
389 described in Subsection [(12)] (10)(e)(i)(A):
390 (I) is false or fraudulent as to any material matter; and
391 (II) could be used in connection with any material matter administered by the
392 commission.
393 (ii) The following acts apply to Subsection [(12)] (10)(e)(i):
394 (A) preparing any portion of a document described in Subsection [(12)] (10)(e)(i)(A);
395 (B) presenting any portion of a document described in Subsection [(12)] (10)(e)(i)(A);
396 (C) procuring any portion of a document described in Subsection [(12)] (10)(e)(i)(A);
397 (D) advising in the preparation or presentation of any portion of a document described
398 in Subsection [(12)] (10)(e)(i)(A);
399 (E) aiding in the preparation or presentation of any portion of a document described in

400 Subsection [(12)] (10)(e)(i)(A);
401 (F) assisting in the preparation or presentation of any portion of a document described
402 in Subsection [(12)] (10)(e)(i)(A); or
403 (G) counseling in the preparation or presentation of any portion of a document
404 described in Subsection [(12)] (10)(e)(i)(A).
405 (iii) This Subsection [(12)] (10)(e) applies:
406 (A) regardless of whether the person for which the document described in Subsection
407 (12)(e)(i)(A) is prepared or presented:
408 (I) knew of the falsity of the document described in Subsection [(12)] (10)(e)(i)(A); or
409 (II) consented to the falsity of the document described in Subsection [(12)]
410 (10)(e)(i)(A); and
411 (B) in addition to any other penalty provided by law.
412 (iv) Notwithstanding Section 76-3-301 , for purposes of this Subsection [(12)] (10)(e),
413 the penalty may not:
414 (A) be less than $1,500; or
415 (B) exceed $25,000.
416 (v) The commission may seek a court order to enjoin a person from engaging in
417 conduct that is subject to a penalty under this Subsection [(12)] (10)(e).
418 (vi) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
419 the commission may make rules prescribing the documents that are similar to Subsections
420 [(12)] (10)(e)(i)(A)(I) through (III).
421 (f) The statute of limitations for prosecution for a violation of this Subsection [(12)]
422 (10) is the later of six years:
423 (i) from the date the tax should have been remitted; or
424 (ii) after the day on which the person commits the criminal offense.
425 [(13)] (11) Upon making a record of its actions, and upon reasonable cause shown, the
426 commission may waive, reduce, or compromise any of the penalties or interest imposed under
427 this part.
428 Section 2. Section 59-1-1408 is amended to read:
429 59-1-1408. Assessments.
430 (1) Except as provided in Subsections (2) through (4), an assessment is made on the

431 date a liability is posted to the records of the commission.
432 (2) Except as provided in Subsection (4), for purposes of a liability for which the
433 commission mails a notice of deficiency to a person in accordance with Section 59-1-1405 , an
434 assessment is made:
435 (a) if a person has not filed a petition for redetermination of a deficiency under Section
436 59-1-501 , on the date:
437 (i) (A) 30 days after the day on which the commission mails the notice of deficiency to
438 the person; or
439 (B) 90 days after the day on which the commission mails the notice of deficiency to the
440 person if the notice is addressed to a person outside the United States or the District of
441 Columbia; or
442 (ii) the person in writing:
443 (A) agrees with the commission on the existence and amount of the liability; and
444 (B) consents to the assessment of the liability; or
445 (b) if a person files a petition for redetermination of a deficiency under Section
446 59-1-501 , on the date the liability resulting from a final commission decision is posted to the
447 records of the commission.
448 (3) Except as provided in Subsection (4), for purposes of a notice of proposed penalty
449 under Section 59-1-302 or Subsection 59-1-401 [(7)](5), an assessment is made:
450 (a) if a person has not filed a petition for redetermination of a deficiency under Section
451 59-1-501 , on the date:
452 (i) (A) 30 days after the day on which the commission mails the notice of proposed
453 penalty to the person; or
454 (B) 90 days after the day on which the commission mails the notice of proposed
455 penalty to the person if the notice is addressed to a person outside the United States or the
456 District of Columbia; or
457 (ii) the person in writing:
458 (A) agrees with the commission on the existence and amount of the liability; and
459 (B) consents to the assessment of the liability; or
460 (b) if a person files a petition for redetermination of a deficiency under Section
461 59-1-501 , on the date the liability resulting from a final commission decision is posted to the

462 records of the commission.
463 (4) In the case of interest under Section 59-1-402 that accrues to a tax, fee, or charge,
464 an assessment is considered to have been made on the date the tax, fee, or charge is assessed.
465 (5) The commission may at any time within the time period prescribed for assessment
466 under Section 59-1-1410 , increase or decrease an assessment if the commission ascertains that
467 the assessment is imperfect or incomplete in a material respect.
468 Section 3. Section 59-5-107 is amended to read:
469 59-5-107. Date tax due -- Extensions -- Installment payments -- Penalty on
470 delinquencies -- Audit.
471 (1) Except as provided in Subsections (2) and (3), the tax imposed by this part is due
472 and payable on or before June 1 of the year next succeeding the calendar year when the oil or
473 gas is:
474 (a) (i) produced;
475 (ii) saved; and
476 (iii) sold; or
477 (b) transported from the field where produced.
478 (2) (a) Notwithstanding Subsection (1), the commission may, for good cause shown
479 upon a written application by the taxpayer, extend the time of payment of the whole or any part
480 of the tax for a period not to exceed six months.
481 (b) If the commission allows an extension under Subsection (2)(a), interest at the rate
482 and in the manner prescribed in Section 59-1-402 shall be charged and added to the amount of
483 the tax allowed the extension.
484 (3) (a) A taxpayer subject to this part whose total tax obligation for the current calendar
485 year will be $3,000 or more shall pay the taxes assessed under this part in quarterly
486 installments as provided in Subsections (3)(b) and (4).
487 (b) For purposes of Subsection (3)(a), each quarterly installment shall be based on the
488 estimated gross value received by the taxpayer during the quarter preceding the date on which
489 the installment is due.
490 (4) For purposes of Subsection (3), the quarterly installments are due as follows:
491 (a) for the quarter beginning on January 1 and ending on March 31, on or before June
492 1;

493 (b) for the quarter beginning on April 1 and ending on June 30, on or before September
494 1;
495 (c) for the quarter beginning on July 1 and ending on September 30, on or before
496 December 1; and
497 (d) for the quarter beginning on October 1 and ending on December 31, on or before
498 March 1 of the next year.
499 (5) If a taxpayer files an amended return under this part after the original due date for
500 filing the return, not including extensions, the taxpayer is not required to recalculate the
501 taxpayer's taxes assessed under this part for purposes of calculating quarterly installments due
502 under this section.
503 [(5)] (6) (a) Subject to Subsection [(5)] (6)(b) and except as provided in Subsection
504 [(6)] (7), if the tax imposed by Section 59-5-102 is not paid when due or is underpaid, the
505 taxpayer is subject to the penalty provided under Section 59-1-401 .
506 (b) For purposes of Subsection [(5)] (6)(a), an underpayment exists if less than 80% of
507 the tax due for a quarter is paid.
508 [(6)] (7) Notwithstanding Subsection [(5)] (6)(a), the penalty for failure to pay a tax
509 due or for underpayment of a tax may not be assessed if the taxpayer's total quarterly tax
510 installment payments equal 25% or more of the tax reported and paid by the taxpayer for the
511 preceding calendar year.
512 [(7)] (8) The commission may not add interest to any quarterly installment subject to a
513 penalty under this section.
514 [(8)] (9) The commission may conduct audits to determine whether any tax is owed
515 under this part.
516 Section 4. Section 59-5-207 is amended to read:
517 59-5-207. Date tax due -- Extensions -- Installment payments -- Penalty on
518 delinquencies -- Audit.
519 (1) The tax imposed by this chapter is due and payable on or before June 1 of the year
520 next succeeding the calendar year when the mineral is produced and sold or delivered.
521 (2) The commission may, for good cause shown upon a written application by the
522 taxpayer, extend the time of payment of the whole or any part of the tax for a period not to
523 exceed six months. If an extension is granted, interest at the rate and in the manner prescribed

524 in Section 59-1-402 shall be charged and added to the amount of the deferred payment of the
525 tax.
526 (3) Every taxpayer subject to this chapter whose total tax obligation for the preceding
527 calendar year was $3,000 or more shall pay the taxes assessed under this chapter in quarterly
528 installments. Each installment shall be based on the estimated gross value received by the
529 taxpayer during the quarter preceding the date on which the installment is due.
530 (4) The quarterly installments are due as follows:
531 (a) for January 1 through March 31, on or before June 1;
532 (b) for April 1 through June 30, on or before September 1;
533 (c) for July 1 through September 30, on or before December 1; and
534 (d) for October 1 through December 31, on or before March 1 of the next year.
535 (5) If a taxpayer files an amended return under this part after the original due date for
536 filing the return, not including extensions, the taxpayer is not required to recalculate the
537 taxpayer's taxes assessed under this part for purposes of calculating quarterly installments due
538 under this section.
539 [(5)] (6) (a) If the taxpayer fails to report and pay any tax when due, the taxpayer is
540 subject to the penalties provided under Section 59-1-401 , unless otherwise provided in
541 Subsection [(6)] (7).
542 (b) An underpayment exists if less than 80% of the tax due for a quarter is paid.
543 [(6)] (7) The penalty for failure to pay the tax due or underpayment of tax may not be
544 assessed if the taxpayer's quarterly tax installment payment equals 25% of the tax reported and
545 paid by the taxpayer for the preceding taxable year.
546 [(7)] (8) There shall be no interest added to any estimated tax payments subject to a
547 penalty under this section.
548 [(8)] (9) The commission may conduct audits to determine whether any tax is owed
549 under this section.
550 Section 5. Section 59-7-504 is amended to read:
551 59-7-504. Estimated tax payments -- Penalty -- Waiver.
552 (1) Except as otherwise provided in this section, each corporation subject to taxation
553 under this chapter having a tax liability of $3,000 or more in the current tax year, or which had
554 a tax liability of $3,000 or more in the previous tax year, shall make payments of estimated tax

555 at the same time and using any method provided under Section 6655, Internal Revenue Code.
556 (2) The following are modifications or exceptions to the provisions of Section 6655,
557 Internal Revenue Code:
558 (a) for the first year a corporation is required to file a return in Utah, that corporation is
559 not subject to Subsection (1) if it makes a payment on or before the due date of the return,
560 without extensions, equal to or greater than the minimum tax required under Section 59-7-104
561 or 59-7-201 ;
562 (b) the applicable percentage of the required annual payment, as defined in Section
563 6655, Internal Revenue Code, for annualized income installments, adjusted seasonal
564 installments, and those estimated tax payments based on the current year tax liability shall be:
565 Installment Percentage
566 1st 22.5
567 2nd 45.0
568 3rd 67.5
569 4th 90.0
570 (c) large corporations shall be treated as any other corporation for purposes of this
571 section; and
572 (d) if a taxpayer elects a different annualization period than the one used for federal
573 purposes, the taxpayer shall make an election with the Tax Commission at the same time as
574 provided under Section 6655, Internal Revenue Code.
575 (3) If a corporation files an amended return under this part after the original due date
576 for filing the return, not including extensions, the corporation is not required to recalculate the
577 taxpayer's taxes assessed under this part for purposes of calculating quarterly installments due
578 under this section.
579 [(3)] (4) A penalty shall be added as provided in Section 59-1-401 for any quarterly
580 estimated tax payment which is not made in accordance with this section.
581 [(4)] (5) There shall be no interest added to any estimated tax payments subject to a
582 penalty under this section.
583 Section 6. Section 59-7-507 is amended to read:
584 59-7-507. Payment of tax.
585 (1) (a) If quarterly estimated payments are not made as provided in Section 59-7-504 ,

586 the amount of tax imposed by this chapter shall be paid no later than the original due date of
587 the return.
588 (b) If an extension of time is necessary for filing a return, as provided in Subsection
589 59-7-505 (3) or Section 59-7-803 , payment must be made no later than the original due date of
590 the return in an amount equal to the [lesser of: (i) The] greater of:
591 [(A)] (i) 90% of the total tax [reported on the return] liability for the current taxable
592 year; or
593 [(B)] (ii) 100% of the minimum tax described in Section 59-7-104 [; or].
594 [(ii) 100% of the total tax liability for the taxable year immediately preceding the
595 current taxable year.]
596 (c) If payment is not made as provided in Subsection (1)(b), the commission shall add
597 [an extension] a penalty as provided in [Section] Subsection 59-1-401 (3)(b)(iii), until the tax is
598 paid [during the period of extension] in full.
599 (2) (a) At the request of the taxpayer, the commission may extend the time for payment
600 of the amount determined as the tax by the taxpayer, or any part of that amount, for a period not
601 to exceed six months from the date prescribed for the payment of the tax.
602 (b) For purposes of Subsection (2)(a), the amount in respect of which the extension is
603 granted shall be paid on or before the date of the expiration of the period of the extension.
604 Section 7. Section 59-9-104 is amended to read:
605 59-9-104. Installment payments -- Penalty.
606 (1) A person whose total tax obligation under this chapter for the preceding taxable
607 year was $10,000 or more shall pay the taxes levied under this chapter in quarterly installments.
608 Each installment shall be based on the estimated insurance premiums received, or for the taxes
609 imposed under Section 59-9-103 , upon the estimated total administrative and claims expense
610 incurred during the calendar quarter preceding the date on which that quarterly installment is
611 due. The installments are due on or before April 30, July 31, October 31, and March 31. To
612 the extent installment payments result in an overpayment of the tax obligation under this
613 chapter, the overpayment shall be promptly refunded.
614 (2) If a person files an amended return under this part after the original due date for
615 filing the return, not including extensions, the taxpayer is not required to recalculate the
616 person's taxes assessed under this part for purposes of calculating quarterly installments due

617 under this section.
618 [(2)] (3) If an installment is not paid or is underpaid, except as provided in Subsection
619 [(3)] (4), there shall be added a penalty at the rate and in the manner prescribed in Section
620 59-1-401 . The amount of the underpayment is the excess of 80% of the installment shown to
621 be due by an audit of the taxpayer's records over the amount, if any, of the installment paid on
622 or before the last date prescribed for the payment. The taxpayer shall pay the cost of the audit,
623 if any.
624 [(3)] (4) No penalty, interest, or audit charge may be assessed under Subsection [(2)]
625 (3) if the taxpayer pays, for any installment required by this section, at least 27% of the annual
626 tax reported on its annual statement for the preceding taxable year.
627 [(4)] (5) There shall be no interest added to any estimated tax payments subject to a
628 penalty under this section.
629 Section 8. Section 59-10-516 is amended to read:
630 59-10-516. Filing extension -- Payment of tax -- Penalty -- Foreign residency.
631 (1) (a) The commission shall allow a taxpayer an extension of time for filing a return.
632 (b) (i) For a return filed by a taxpayer except for a partnership, the extension under
633 Subsection (1)(a) may not exceed six months.
634 (ii) For a return filed by a partnership, the extension under Subsection (1)(a) may not
635 exceed five months.
636 (2) (a) Except as provided in Subsection (2)(b), the commission may not impose on a
637 taxpayer during the extension period prescribed under Subsection (1) a penalty under [Section]
638 Subsection 59-1-401 (3)(b)(ii) if the taxpayer pays[,] 90% of the total tax liability for the
639 current taxable year on or before the 15th day of the fourth month following the close of the
640 taxpayer's taxable year[, the lesser of:].
641 [(i) 90% of the total tax reported on the return for the current taxable year; or]
642 [(ii) 100% of the total tax liability for the taxable year immediately preceding the
643 current taxable year.]
644 (b) If a taxpayer fails to meet the requirements of Subsection (2)(a), the commission
645 may apply to the total balance due a penalty as provided in Section 59-1-401 .
646 (3) If a federal income tax return filing is lawfully delayed pending a determination of
647 qualification for a federal tax exemption due to residency outside of the United States, a

648 taxpayer shall file a return within 30 days after that determination is made.
649 Section 9. Section 59-10-1501 is enacted to read:
650 Part 15. Estimated Tax Payments Act
651 59-10-1501. Title.
652 This part is known as the "Estimated Tax Payments Act."
653 Section 10. Section 59-10-1502 is enacted to read:
654 59-10-1502. Definitions.
655 As used in this part:
656 (1) "Adjusted state tax liability after withholding" means the difference between:
657 (a) the difference between:
658 (i) the product of:
659 (A) an applicable taxpayer's state taxable income for a taxable year; and
660 (B) the tax rate imposed on the applicable taxpayer's state taxable income under this
661 chapter; and
662 (ii) the sum of:
663 (A) the nonrefundable tax credits and refundable tax credits that the taxpayer claims as
664 allowed for that taxable year on the applicable taxpayer's return filed under this chapter for the
665 taxable year except for a credit described in Subsection (1)(b); and
666 (B) any adjustments the commission makes in accordance with Subsection
667 59-10-1505 (2); and
668 (b) a credit the applicable taxpayer claims on a return as allowed for amounts paid or
669 withheld under:
670 (i) Chapter 6, Mineral Production Tax Withholding, for the taxable year; or
671 (ii) this chapter for the taxable year.
672 (2) "Adjusted state tax liability before withholding" means the difference between:
673 (a) the product of:
674 (i) an applicable taxpayer's state taxable income for a taxable year; and
675 (ii) the tax rate imposed on the applicable taxpayer's state taxable income under this
676 chapter; and
677 (b) the sum of:
678 (i) the nonrefundable tax credits and refundable tax credits that the taxpayer claims as

679 allowed for that taxable year on the applicable taxpayer's return filed under this chapter for the
680 taxable year except for a credit described in Subsection (1)(b); and
681 (ii) any adjustments the commission makes in accordance with Subsection
682 59-10-1505 (2).
683 (3) "Applicable taxpayer" means a calendar year taxpayer or a fiscal year taxpayer.
684 (4) "Calendar year taxpayer" means an individual, an estate, or a trust that has a taxable
685 year that:
686 (a) begins on January 1; and
687 (b) is for a 12-month period.
688 (5) "Electronic" is as defined in Section 59-10-514.1 .
689 (6) "Farmer" is as defined in Section 6654, Internal Revenue Code.
690 (7) "Fiscal year taxpayer" means an individual, an estate, or a trust that has a taxable
691 year that:
692 (a) begins on a day other than January 1; and
693 (b) is for a 12-month period.
694 (8) "Fisherman" is as defined in Section 6654, Internal Revenue Code.
695 (9) "Required annual payment" means:
696 (a) for an applicable taxpayer, except for a farmer or fisherman, an amount equal to the
697 lesser of:
698 (i) 90% of the applicable taxpayer's adjusted state tax liability before withholding for
699 the current taxable year; or
700 (ii) 100% of the applicable taxpayer's adjusted state tax liability before withholding for
701 the previous taxable year, if that taxable year was for a 12-month period and the taxpayer filed
702 a return under this chapter for the taxable year; and
703 (b) for a farmer or fisherman, an amount as defined by the commission in accordance
704 with Section 59-10-1505 .
705 (10) "Required annual payment after withholding" means the difference between:
706 (a) an applicable taxpayer's required annual payment; and
707 (b) a credit the applicable taxpayer claims on a return as allowed for amounts paid or
708 withheld under:
709 (i) Chapter 6, Mineral Production Tax Withholding, for the taxable year; or

710 (ii) this chapter for the taxable year.
711 Section 11. Section 59-10-1503 is enacted to read:
712 59-10-1503. Required annual payment -- Estimated tax payments.
713 (1) For a taxable year beginning on or after January 1, 2012, an applicable taxpayer
714 required to file a return under this chapter for a taxable year shall pay to the commission the
715 required annual payment if on the last day of the applicable taxpayer's taxable year the
716 applicable taxpayer's adjusted state tax liability after withholding for the taxable year will be
717 $1,000 or more, regardless of the applicable taxpayer's filing status.
718 (2) The applicable taxpayer shall make the required annual payment described in
719 Subsection (1) by:
720 (a) deduction and withholding under:
721 (i) Chapter 6, Mineral Production Tax Withholding; or
722 (ii) this chapter;
723 (b) the applicable taxpayer making one or more estimated tax payments to the
724 commission as provided in this part; or
725 (c) a combination of Subsections (2)(a) and (b).
726 (3) (a) If an applicable taxpayer makes an estimated tax payment to the commission,
727 the estimated tax payment shall be made in accordance with this Subsection (3) and Subsection
728 (4).
729 (b) Subject to Subsection (3)(f), if, on or before the last day of the third month of the
730 taxable year, the applicable taxpayer's adjusted state tax liability after withholding will be
731 $1,000 or more on the last day of the applicable taxpayer's taxable year, the applicable taxpayer
732 shall pay:
733 (i) 25% of the required annual payment after withholding on or before the 15th day of
734 the fourth month of the taxable year;
735 (ii) 25% of the required annual payment after withholding on or before the 15th day of
736 the sixth month of the taxable year;
737 (iii) 25% of the required annual payment after withholding on or before the 15th day of
738 the ninth month of the taxable year; and
739 (iv) 25% of the required annual payment after withholding on or before the 15th day of
740 the first month of the year after the taxable year.

741 (c) Subject to Subsection (3)(f), if, on or after the first day of the fourth month of the
742 taxable year but on or before the last day of the fifth month of the taxable year, an applicable
743 taxpayer's adjusted state tax liability after withholding will be $1,000 or more on the last day of
744 the applicable taxpayer's taxable year, the applicable taxpayer shall pay:
745 (i) 50% of the required annual payment after withholding on or before the 15th day of
746 the sixth month of the taxable year;
747 (ii) 25% of the required annual payment after withholding on or before the 15th day of
748 the ninth month of the taxable year; and
749 (iii) 25% of the required annual payment after withholding on or before the 15th day of
750 the first month of the year after the taxable year.
751 (d) Subject to Subsection (3)(f), if, on or after the first day of the sixth month but on or
752 before the last day of the eighth month of the taxable year, an applicable taxpayer's adjusted
753 state tax liability after withholding will be $1,000 or more on the last day of the applicable
754 taxpayer's taxable year, the applicable taxpayer shall pay:
755 (i) 75% of the required annual payment after withholding on or before the 15th day of
756 the ninth month of the taxable year; and
757 (ii) 25% of the required annual payment after withholding on or before the 15th day of
758 the first month of the year after the taxable year.
759 (e) Subject to Subsection (3)(f), if, on or after the first day of the ninth month of the
760 taxable year, an applicable taxpayer's adjusted state tax liability after withholding will be
761 $1,000 or more on the last day of the applicable taxpayer's taxable year, the applicable taxpayer
762 shall pay 100% of the required annual payment after withholding on or before the 15th day of
763 the first month of the year after the taxable year.
764 (f) (i) Except as provided in Subsection (3)(f)(ii), if, after making an estimated tax
765 payment, an applicable taxpayer's adjusted state tax liability after withholding changes, the
766 applicable taxpayer shall proportionally increase or decrease the applicable taxpayer's
767 remaining estimated tax payments for the taxable year so that the balance of the required
768 annual payment after withholding is made in equal installments.
769 (ii) If a taxpayer files an amended return for a taxable year after the original due date
770 for filing the return, not including extensions, the applicable taxpayer is not required to:
771 (A) recalculate the applicable taxpayer's adjusted state tax liability for the taxable year

772 for purposes of this part; or
773 (B) proportionally increase or decrease the applicable taxpayer's estimated tax
774 payments for the taxable year under Subsection (3)(f)(i).
775 (4) (a) An applicable taxpayer that makes an estimated tax payment under this section
776 shall make the estimated tax payment by electronic means.
777 (b) Notwithstanding Subsection (4)(a), the commission may waive the requirement of
778 Subsection (4)(a) if the applicable taxpayer demonstrates to the commission that the
779 requirement of Subsection (4)(a) would cause an undue hardship.
780 Section 12. Section 59-10-1504 is enacted to read:
781 59-10-1504. Penalties -- Commission authority to waive, reduce, or compromise
782 penalty.
783 (1) Subject to Subsection 59-10-1505 (1)(c) and except as provided in Subsection (2),
784 an applicable taxpayer shall pay a penalty as provided in Section 59-1-401 if the applicable
785 taxpayer fails to pay or underpays an estimated tax payment in accordance with this part.
786 (2) Subject to Subsection 59-10-1505 (1)(c), in accordance with the procedures and
787 requirements of Section 59-1-401 , the commission may waive, reduce, or compromise the
788 penalty described in Subsection (1).
789 Section 13. Section 59-10-1505 is enacted to read:
790 59-10-1505. Rulemaking authority -- Taxpayer with a taxable year of less than 12
791 months -- Farmer or fisherman -- Nonresident alien -- Exceptions to penalty --
792 Calculation of adjusted state tax liability.
793 (1) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
794 commission shall make rules:
795 (a) providing for estimated tax payments for a taxpayer with a taxable year of less than
796 12 months;
797 (b) establishing the required annual payment and providing for estimated tax payments:
798 (i) for a:
799 (A) farmer or fisherman; or
800 (B) nonresident alien described in Section 6654(j), Internal Revenue Code; and
801 (ii) consistent with Section 6654, Internal Revenue Code; and
802 (c) providing for the following exceptions to the penalty described in Section

803 59-10-1504 :
804 (i) an exception consistent with Section 6654(e)(2), Internal Revenue Code, for an
805 applicable taxpayer that filed a return under this chapter for the prior taxable year;
806 (ii) an exception consistent with Section 6654(e)(3), Internal Revenue Code;
807 (iii) an exception for an applicable taxpayer's failure to pay the final estimated tax
808 payment for a taxable year consistent with Section 6654(h), Internal Revenue Code; and
809 (iv) an exception consistent with Section 6658(a), Internal Revenue Code.
810 (2) (a) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
811 the commission may make rules:
812 (i) except as provided in Subsection (2)(b), allowing for an adjustment to the
813 calculation of adjusted state tax liability after withholding and adjusted state tax liability before
814 withholding for purposes of this part, by adding or subtracting an amount that is added or
815 subtracted on a return filed under this chapter; and
816 (ii) defining the circumstances that constitute an undue hardship to make an estimated
817 tax payment by electronic means described in Section 59-10-1503 .
818 (b) The commission may not make a rule under Subsection (2)(a)(i) that adjusts the
819 calculation of adjusted state tax liability after withholding or adjusted state tax liability before
820 withholding to include:
821 (i) a nonrefundable tax credit or refundable tax credit that is added or subtracted on a
822 return filed under this chapter;
823 (ii) a contribution made in accordance with Part 13, Individual Income Tax
824 Contribution Act; or
825 (iii) an amount of use tax liability under Chapter 12, Sales and Use Tax Act, reported
826 on a return filed under this chapter.
827 Section 14. Section 59-10-1506 is enacted to read:
828 59-10-1506. Commission to summarize requirements of this part on the
829 commission's website.
830 On or before December 1, 2011, the commission shall provide a summary of the
831 requirements of this part in a conspicuous place on the commission's website.
832 Section 15. Effective dates.
833 (1) The enactments of Sections 59-10-1505 and 59-10-1506 take effect on May 10,

834 2011.
835 (2) The following sections take effect for a taxable year beginning on or after January
836 1, 2012:
837 (a) Section 59-10-1501 ;
838 (b) Section 59-10-1502 ;
839 (c) Section 59-10-1503 ; and
840 (d) Section 59-10-1504 .
841 (3) The amendments to the following sections take effect on January 1, 2012:
842 (a) Section 59-1-401 ;
843 (b) Section 59-1-1408 ;
844 (c) Section 59-5-107 ;
845 (d) Section 59-5-207 ;
846 (e) Section 59-7-504 ;
847 (f) Section 59-7-507 ;
848 (g) Section 59-9-104 ; and
849 (h) Section 59-10-516 .




Legislative Review Note
as of 2-28-11 8:35 AM

Office of Legislative Research and General Counsel