Utah Code § 59-13-308

Delinquency -- Penalties -- Interest
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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.

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