Utah Admin. Code R865-9I-23 - Extension of Time to File Returns Pursuant to Utah Code Ann. Section 59-10- 516
A. A completed form
TC-546, Prepayment of Income Tax, must accompany the prepayment amount required
by Section
59-10-516,
if the prepayment is not in the form of withholding, payments applied from
previous year refunds, or credit carryforwards.
B. Interest shall be charged on any
additional tax due shown on the return in accordance with Section
59-1-402.
Interest is calculated from the original due date of the return to the date the
tax is paid and applies even when an extension of time to file the return
exists.
C. Utah residents in
military service, stationed outside the United States, shall be granted an
extension of time to file to the 15th day of the fourth month after their
return to the United States, or their discharge date, whichever is
earlier.
Notes
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