US lawUtahStatutesTitle 59 — Revenue and TaxationChapter 59-7 — Corporate Franchise and Income Taxes59-7-511Utah Code § 59-7-511Penalty added to underpayments.Last amended: 1994Year: 2026Length: 14 wordsOfficial source A penalty shall be added to underpayments of tax as provided in Section 59-1-401.PreviousUtah Code § 59-7-510NextUtah Code § 59-7-512