Utah Code § 59-10-522

(1)
(a) For a taxable year beginning on or after January 1, 2019, but beginning on or before
December 31, 2019, a taxpayer shall receive an extension of time for the payment of the
amount determined as the tax of the taxpayer, or any part of that amount, for the time period
that ends on the last day of the extension to pay the taxpayer's federal income tax.
(b)
(i) For a taxable year beginning on or after January 1, 2020, the commission, except as
otherwise provided by this chapter, may extend the time for payment of the amount shown,
or required to be shown, on any return required under authority of this chapter (or any
installment thereof), for a reasonable period not to exceed six months from the date fixed for
payment thereof.
(ii) The extension may exceed six months in the cases of taxpayers who are outside the states
of the union and the District of Columbia.
(2)
(a) Under rules prescribed by the commission, the time for payment of the amount determined
as a deficiency may be extended for a period not to exceed 18 months from the date fixed
for payment of the deficiency, and, in exceptional cases, for a further period not to exceed 12
months.
(b) An extension under this subsection may be granted only where it is shown to the satisfaction
of the commission that the payment of a deficiency upon the date fixed for the payment
thereof will result in undue hardship to the taxpayer.
(c) No extension may be granted if the deficiency is due to negligence, to intentional disregard of
rules, or to fraud with intent to evade tax.
(3) An extension of time for payment of any portion of a claim for an unpaid tax under this chapter,
allowed in bankruptcy or receivership proceedings, may be had in the same manner and
subject to the same provisions and limitations as provided in Subsection (2).

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