ut-20260801-R861-1A-42: R861-1A-42. Waiver of Penalty and Interest for Reasonable Cause Pursuant to Utah Code Ann. Section 59-1-401
Public comment closed · opened August 01, 2026.
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The time frame stated in rule for a delayed application to appeal the valuation or equalization of real property due to the death of the property owner or immediate family member is not in harmony with the time frame stated in rule for allowing waiver of a tax penalty or interest due to death or serious illness of a taxpayer or a member of a taxpayer's immediate family. The amendment harmonizes these time frames. Additionally, the language in rule allowing waiver of a tax penalty or interest due to reliance on a tax advisor focuses on the care the taxpayer took to seek the advice of the tax...
The agency’s own summary, as published.
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