Utah Tax Relief: USTC Payment Plans, OIC & Liens
Owe Utah state taxes or received a notice from the Utah State Tax Commission (USTC)? Utah offers an Offer in Compromise program in addition to standard resolution tools, giving taxpayers an additional path that many other states don't provide. Do not guess your next move. We review your Utah tax balance, notice, deadline, payment options, and collection risk so you know what to do next.
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Utah Tax Relief Overview
Owing Utah state taxes is different from owing the IRS. The Utah State Tax Commission (USTC) — not a "Department of Revenue" — administers state taxes. USTC has its own rules, deadlines, and collection tools. Unlike many states, Utah does offer an Offer in Compromise program, giving taxpayers a potential path to settle for less than the full amount.
Utah's individual income tax rate is a flat 4.45% for tax year 2026, lowered from 4.50% by SB 60, which Governor Spencer Cox signed on March 23, 2026. The reduction applies to tax years beginning on or after January 1, 2026. The corporate income tax rate matches the individual rate at 4.45%.
Depending on your situation, you may qualify for one or more of the following:
- A payment plan to pay over time (plans under 25 months generally do not create a lien)
- An Offer in Compromise to settle for less than you owe (Form TC-410)
- Penalty relief if penalties make the balance impossible to pay (13 reasonable cause categories)
- An appeal if you disagree with the assessment (30-day deadlines at each tier)
- Lien release or levy resolution if collection action has started
- Fresh Start program if you have unfiled returns
- Innocent spouse relief if the debt is not yours
If you run a business in Utah and owe sales tax or withholding tax, the stakes are higher. Trust fund taxes are treated very seriously by USTC, and a responsible person who willfully fails to collect, account for, or pay over trust fund taxes faces a 100% personal liability penalty under Utah Code § 59-1-302.
Utah Tax Relief Options at a Glance
What Utah Tax Notice Did You Receive?
Select your notice type for a quick explanation of what it means and your options.
What the Utah State Tax Commission Can Do to Collect
If you owe Utah state taxes and do not address the balance, USTC has a range of collection tools. Not every case reaches the most serious actions, but the longer a balance goes unpaid, the more options the state may use. Importantly, USTC can garnish wages and bank accounts administratively — no court order is required.
Utah Tax Payment Plans
If you cannot pay your Utah state tax balance in full, a payment plan (installment agreement) may be an option. Utah offers installment agreements through the Taxpayer Access Point (TAP), by phone, or on paper.
Good News: Short-Term Plans Generally Avoid Liens
Utah payment agreements under 25 months that are paid on time generally do NOT result in a lien filing. This is a significant advantage compared to many other states. However, USTC may still file a tax lien to secure the debt even with a payment agreement.
Key Conditions for Utah Payment Plans
Warning: Defaulting on a Utah Payment Plan
If you default on a Utah payment agreement, USTC may: record a lien on first default, charge additional penalties and fees plus interest, issue garnishment against wages and bank accounts, and legally seize and sell your property. State and federal refunds may also be offset even while on a payment agreement.
Source: USTC Payment Plans | USTC Payment & Fees. Approval is discretionary. No guarantee of approval.
Which Utah Tax Relief Option Fits Your Situation?
Utah Offer in Compromise (OIC) Program
Yes, Utah has an Offer in Compromise program. This is one of the biggest differences between Utah and many other states. Unlike states that do not allow tax settlement, the Utah State Tax Commission will accept an Offer in Compromise under specific circumstances.
Utah Accepts OICs on Two Grounds
Under Utah Code, USTC will accept an Offer in Compromise (Form TC-410, Offer in Compromise Request) when:
- Doubt as to Liability — There is a genuine doubt that the taxpayer owes the liability.
- Doubt as to Collectibility — The liability cannot be collected in full, and the offer amount is reasonable based on the taxpayer's ability to pay.
How the Utah OIC Process Works
- Complete Form TC-410, Offer in Compromise Request
- Submit the form with supporting financial documentation to USTC
- USTC reviews your offer based on the grounds claimed (liability or collectibility)
- If accepted, you pay the compromised amount according to the agreement terms
- If rejected, you may still pursue payment plans or appeals
OIC vs. Payment Plan: Which Is Better?
Source: USTC Offer in Compromise. Approval is discretionary. No guarantee of acceptance.
Utah Penalty Relief
Penalty relief is different from a payment plan. A payment plan lets you pay over time. Penalty relief asks USTC to reduce or remove penalties when allowed under state rules.
The Utah State Tax Commission may waive, reduce, or compromise penalties or interest for reasonable cause under Utah Code § 59-1-401(14).
13 Reasonable Cause Categories for Utah Penalty Abatement
Utah recognizes 13 categories of reasonable cause for penalty abatement under Publication 17:
- Timely Mailing or Electronic Submission — Proof of timely mailing or electronic filing
- Wrong Filing Place — Filed with the wrong office through no fault of your own
- Death or Serious Illness — Of the taxpayer or an immediate family member
- Unavoidable Absence — Circumstances beyond your control
- Disaster Relief — Federally declared disaster or local emergency
- Reliance on Erroneous Tax Commission Information — USTC gave incorrect information
- Tax Commission Office Visit — Employees not available during posted business hours
- Unobtainable Records — Necessary records were unavailable through no fault of your own
- Reliance on Competent Tax Advisor — Relied on advice from a qualified tax professional
- First Time Filer — First-time filing circumstances
- Bank Error — Error by the financial institution
- Employee Embezzlement — Funds were embezzled by an employee
- Recent Tax Law Change — A change in the tax law caused confusion
Important Requirements for Penalty Relief
- Waiver requests must be made online via TAP or in writing with supporting documentation.
- Total tax owed must generally be paid before a waiver will be considered
- Must be based on a filed return (not an estimate)
- Cannot have already received a waiver review for the same period
- Interest is less commonly waived; must prove USTC gave incorrect information or made an error
What Does NOT Qualify as Reasonable Cause
Ignorance, carelessness, and forgetfulness generally do NOT qualify as reasonable cause. Intentional disregard, evasion, or fraud never qualify as reasonable cause. USTC also considers your compliance history, whether legal action has been taken, self-correction efforts, and the time between the event and filing.
Utah Penalty Types
Source: USTC Publication 58 — Interest and Penalties | USTC Publication 17 — Reasonable Cause Criteria. Approval is discretionary.
Penalty Relief vs. Payment Plan
A penalty waiver and a payment plan are separate processes. A payment plan does not automatically remove penalties. Penalty relief must be requested separately and approved based on reasonable cause. Even if penalties are waived, the underlying tax and interest must still be paid.
Utah Tax Appeals Process
Utah has a three-tier administrative appeals process: Initial Hearing, Formal Hearing, and judicial review. The Tax Commission Appeals Unit handles disputes. Most appeals (except property tax) are scheduled for an Initial Hearing before an Administrative Law Judge or Tax Commissioner.
30-Day Deadlines at Each Tier
Do not miss these deadlines. Missing an appeal deadline can make the assessment final and much harder to challenge. The key deadlines are:
- 30 days from the Initial Hearing decision to request a Formal Hearing
- 20 days from the Formal Hearing decision to file a Request for Reconsideration
- 30 days from final agency action to pursue judicial review in the District Court or Utah Supreme Court
Utah's Three-Tier Appeals Process
Request for Reconsideration
From a Formal Hearing decision, you have 20 days to file a Request for Reconsideration, alleging newly discovered evidence or a mistake of law or fact.
Property Tax Appeals (Separate Track)
Property tax appeals follow a different path: County Board of Equalization → Tax Commission → Court. Appeal to the County Board by the later of September 15 or within 45 days of the Notice of Property Valuation. Appeal to the Tax Commission within 30 days of the County Board decision using Form TC-194.
Source: USTC Initial Hearing | USTC Formal Hearing | USTC Other Appeals. Statute: Utah Code Title 63G, Chapter 4 (Administrative Procedures Act) and Utah Code § 59-1-601 et seq.
Utah Tax Liens
A tax lien is a judgment filed by USTC against a taxpayer's real or personal property when they neglect or refuse to pay a Utah tax balance. The lien is a public document listing the taxpayer's name, tax type, and amount owed.
How Utah Tax Liens Work
Filing: USTC files a Notice of Lien as a public document. A certified Notice of Lien is sent to the taxpayer's address on file.
Effect: USTC may use a lien to seize and sell real and personal property. The lien can affect your credit, ability to sell or refinance property, and business operations.
During Payment Plans: Even with a payment agreement, USTC may still file a lien to secure the debt. However, plans under 25 months that are paid on time generally do NOT result in a lien.
How to Release a Utah Tax Lien
After withdrawal, USTC sends a Notice to Credit Bureaus that the taxpayer should send to credit reporting agencies. The lien remains in public records as "set aside" even after withdrawal.
Statute of Limitations for Utah Tax Liens
For a responsible person, penalties under § 59-1-302 must be imposed within 3 years of the date of the penalty assessment. There is no statute of limitations for auditing, assessing, and collecting taxes if no return has been filed. Refund claims must be filed within 3 years from the original filing date or 2 years from the date tax was paid, whichever is later.
Source: USTC Tax Liens. Statute: Utah Code § 59-1-1413 (Lien), § 59-1-1415 (Release), § 59-1-1410 (Collections).
Utah Bank Levy / Administrative Garnishment
Utah can garnish wages and bank accounts without a court order. USTC uses an administrative levy process similar to the IRS. This means collection action can move very quickly once USTC decides to proceed.
Key Facts About Utah Administrative Garnishments
- No Court Order Required: USTC can issue garnishments against wages, checking accounts, savings accounts, and other financial accounts administratively.
- Targets: Wages, bank accounts, and other financial accounts.
- Garnishment Portal: USTC has a dedicated Garnishments Portal on TAP for garnishees to manage interrogatories and payments.
- Property Seizure: USTC may also legally seize and sell taxpayer property.
If You Are Being Garnished by Utah
Contact the assigned collection agent at 801-297-6274 or email taxlegaldocs@utah.gov. Acting quickly is critical — administrative garnishments do not require advance court proceedings.
Source: USTC Collections | USTC TAP Garnishments. Statute: Utah Code Title 59, Chapter 1, Part 14 (Assessment, Collections, and Refunds).
Utah Wage Garnishment for Tax Debt
Wage garnishment means the USTC can take money directly from your paycheck to pay your state tax debt — without first obtaining a court order. This is an administrative process that can move quickly.
How Utah Wage Garnishment Works
- USTC issues an administrative garnishment order to your employer
- Your employer is legally required to withhold a portion of your wages
- The garnishment continues each pay period until the tax debt is satisfied
- Multiple garnishments may be issued if the full liability is not satisfied
Wage Garnishment vs. Bank Account Garnishment in Utah
If you have received a notice about garnishment or an intent to garnish, do not ignore it. Once garnishment starts, the money is taken before you receive your paycheck.
Utah Fresh Start Program (Unfiled Returns)
If you have not filed Utah tax returns for one or more years, that can block most resolution options. USTC may estimate your tax and issue assessments based on those estimates — sometimes higher than what you actually owe.
Utah offers a Fresh Start program for taxpayers who have not filed required returns. Under this program, you may be able to file prior-year returns, and penalties may be waived in certain circumstances even if you do not qualify for Fresh Start.
Why Filing Matters
- Unfiled returns block payment plan eligibility
- USTC may issue substitute returns with a higher tax than you actually owe
- Penalty relief generally requires all returns to be filed
- The statute of limitations on collections does not start until a return is filed
- There is no statute of limitations if no return has been filed
To get started with Fresh Start, contact USTC Collections at 801-297-2200 or 1-800-662-4335.
Source: USTC Fresh Start Program | USTC Statute of Limitations
Utah Voluntary Disclosure Program
Utah offers a Voluntary Disclosure Program for taxpayers who have not been filing but want to come forward and become compliant. This program, described in Publication 4, may limit the look-back period and reduce penalties for taxpayers who voluntarily disclose before being contacted by USTC.
If you have unreported Utah tax obligations, voluntary disclosure is often the best path to minimize penalties and limit the number of years subject to assessment. See USTC Publication 4 for details.
Utah Innocent and Injured Spouse Relief
Utah provides innocent and injured spouse relief programs for spouses who are not responsible for tax debts incurred by their partner. This relief is separate from federal innocent spouse relief and has its own application process through USTC.
If you believe your Utah tax debt should be attributed to your spouse or former spouse, you may qualify for relief. Learn more about Utah's innocent spouse relief.
Utah Business, Sales Tax, and Payroll Tax Debt
Business tax debt is riskier than individual income tax debt. Sales tax, use tax, transient room taxes, motor fuel taxes, and withholding tax are trust fund taxes — money you collected or withheld that belongs to the state. USTC takes these very seriously.
Responsible Person Warning: 100% Personal Liability Under § 59-1-302
Under Utah Code § 59-1-302, a person required to collect, truthfully account for, and pay over trust fund taxes who willfully fails to do so — or who attempts in any manner to evade or defeat the tax or its payment — is liable for a penalty equal to the total amount of tax evaded, not collected, not accounted for, or not paid over. Utah Tax Commission decisions treat willfulness as satisfied by a voluntary, conscious, and intentional decision to prefer other creditors over the state or to use tax money for personal purposes, or by reckless disregard of an obvious or known risk that led to failure to pay. Simple negligence — for example, mistakenly believing a payment cleared — has been found insufficient to meet this willfulness standard in Tax Commission rulings.
Trust fund taxes include: State and local sales/use taxes, transient room/tourism taxes, tourism tax on prepared food, short-term motor vehicle rental taxes, motor fuel taxes, municipal energy sales/use tax, waste tire recycling fee, and withholding tax.
Who Is a "Responsible Individual"?
Anyone who had the duty or power to direct collection, accounting, or remittance at the time of delinquency, including:
- Officers, directors, and shareholders of corporations
- Partners in partnerships
- Employees with significant control over finances
- Lenders
- Court-appointed trustees
- Any person who determined which creditors would be paid
USTC determines responsibility by examining who could: sign checks; hire/fire employees; sign tax returns; sign/authorize payroll; determine which creditors were paid; and be aware of risks that could result in failure to pay. Willfulness is then evaluated separately — being a responsible person alone does not automatically trigger the penalty; USTC (or, on appeal, the Tax Commission) must also find that the failure to pay was willful.
Withholding Tax Is Also a Trust Fund Tax
Utah withholding tax is explicitly listed as a trust fund tax in Publication 40. The same responsible person and willfulness criteria apply. If a business fails to pay withholding taxes, responsible persons who willfully fail to remit may be held personally liable under § 59-1-302.
Utah Sales Tax Debt
Unpaid sales tax can lead to license revocation, penalties, aggressive collection action, and personal liability for responsible persons who willfully fail to remit, under § 59-1-302.
Utah Payroll / Withholding Tax Debt
Withheld tax that is not remitted can trigger 100% personal liability under § 59-1-302 for responsible persons found to have acted willfully, as well as aggressive collection by the USTC.
Source: USTC Publication 40 — Responsible Person Rules. Statute: Utah Code § 59-1-302.
Utah Taxpayer Bill of Rights
Utah has a Taxpayer Bill of Rights (Publication 2). Key rights include:
- Right to assessment/deficiency notices with explanation and contact information
- Right to the Taxpayer Advocate Program for issues unresolved through normal channels
- Automatic 6-month filing extension for individuals and corporations (5 months for partnerships)
- Right to file refund claims
- Right to request penalty waivers
- Right to appeal under the Administrative Procedures Act (three-tier process)
If you feel USTC is not respecting your rights, contact the Taxpayer Advocate Program or consider seeking professional representation.
Source: USTC Publication 2 — Taxpayer Bill of Rights
Utah Income Tax Rate
Utah has a flat individual income tax rate of 4.45% for tax year 2026 (applicable to tax years beginning on or after January 1, 2026). On March 23, 2026, Governor Spencer Cox signed SB 60, lowering the rate from 4.50% to 4.45%. This marked the sixth consecutive year Utah has cut its income tax rate, taking it from 4.95% in 2021 to 4.45% in 2026.
The corporate income tax rate matches the individual rate at 4.45% for 2026.
Source: tax.utah.gov | SB 60 (2026 Utah Legislature). Rates are subject to legislative change.
Utah Tax Relief Tools & Resources
Use these official Utah resources to check your balance, make payments, apply for plans, and access forms. Then request a review if the numbers show the balance is growing or collection is already active.
Utah Government Resources
These are the official Utah sources for tax information, payment plans, appeals, and rules. Always check the official source for the most current information.
- Utah State Tax Commission (USTC) — Official tax agency portal
- Taxpayer Access Point (TAP) — Online account portal for taxpayers
- USTC Payment Plan Information — Official payment plan guidance
- USTC Tax Lien Information — Lien rules and release procedures
- USTC TAP Garnishments — Wage and bank garnishment management
- USTC Offer in Compromise — OIC program details and Form TC-410
- USTC Initial Hearing — First tier of appeals
- USTC Formal Hearing — Second tier of appeals
- USTC Other Appeals — Reconsideration and judicial review
- USTC Publication 17 — Penalty Waiver
- USTC Publication 40 — Trust Fund Penalty
- USTC Publication 2 — Taxpayer Bill of Rights
- USTC Fresh Start Program
- USTC Innocent Spouse Relief
- USTC Forms & Publications
- Utah Code (Statutes)
Contact the Utah State Tax Commission
General Information
Phone: 801-297-2200
Toll-Free: 1-800-662-4335
Mailing Address: Utah State Tax Commission, 210 North 1950 West, Salt Lake City, UT 84134
Collections Division
Phone: 801-297-7703
Toll-Free: 800-662-4335 ext. 7703. For payment plans and collection matters.
Appeals Unit
Phone: 801-297-3904 or 801-297-2281
Fax: 801-297-3919
Email: taxappeals@utah.gov
Garnishment / Legal
Phone: 801-297-6274
Email: taxlegaldocs@utah.gov. For garnishment and legal document matters.
Not Sure What to Do With Your Utah Tax Situation?
Select the card that matches your situation to jump to the relevant section.
Frequently Asked Questions About Utah Tax Relief
Does Utah have an offer-in-compromise program?
Yes, Utah has an Offer in Compromise program. Use Form TC-410, Offer in Compromise Request. The Utah State Tax Commission (USTC) will accept an OIC on two grounds: (1) doubt as to liability — there is a doubt the taxpayer owes the liability, or (2) doubt as to collectibility — the liability cannot be collected in full and the offer amount is reasonable. Approval is discretionary.
What is Utah's income tax rate?
Utah has a flat individual income tax rate of 4.45% for the tax year 2026. On March 23, 2026, Governor Spencer Cox signed SB 60, lowering the rate from 4.50% to 4.45%, effective for tax years beginning on or after January 1, 2026. The corporate income tax rate matches at 4.45%. This was the sixth consecutive year of rate reductions.
Will a Utah payment plan create a lien?
Generally, no, if your payment plan is less than 25 months and you pay on time. Utah State Tax Commission payment agreements under 25 months that are paid on time generally do NOT result in a lien filing. However, USTC may still file a tax lien to secure the debt even with a payment agreement. Payment agreements are not a statutory right; they are a service offered by USTC.
Can Utah garnish wages without a court order?
Yes. The Utah State Tax Commission can issue garnishments against wages, checking accounts, savings accounts, and other financial accounts without a court order. USTC uses an administrative levy process similar to the IRS. If you are being garnished, contact the assigned collection agent at 801-297-6274 or taxlegaldocs@utah.gov.
Can I get a payment plan for Utah state taxes?
Yes, Utah offers installment agreements through the Taxpayer Access Point (TAP), by phone at 801-297-7703 (toll-free 800-662-4335 ext. 7703), or via paper forms. Individual income tax: Form TC-804. Business tax: Form TC-804B. Plans under 25 months that are paid on time generally do not result in a lien. Auto-debit is available after setup. A payment agreement does not stop penalties and interest from accruing.
Does a Utah payment plan stop penalties and interest?
No. A payment plan lets you pay over time, but penalties and interest continue to accrue on the unpaid balance during the plan. Penalties already assessed remain unless separately waived through Utah's reasonable cause process (13 categories under Publication 17). The plan does not erase the underlying tax debt. If you default, collection action may resume immediately.
Can Utah take my state or federal refund while I am on a payment plan?
Yes. State and federal refunds may be offset (taken) and applied to your Utah tax balance even while you are on an approved payment agreement. A payment plan does not prevent refund offset.
Can I appeal a Utah tax assessment?
Yes. Utah has a three-tier administrative appeals process: (1) Initial Hearing, (2) Formal Hearing, and (3) judicial review. You have 30 days from an Initial Hearing decision to request a Formal Hearing. You have 20 days from a Formal Hearing decision to file a Request for Reconsideration. You have 30 days from final agency action to pursue judicial review in the District Court or the Utah Supreme Court. Missing these deadlines can severely limit your options.
Can Utah file a tax lien?
Yes. USTC files a Notice of Tax Lien as a public document when a taxpayer neglects or refuses to pay a Utah tax balance. The lien lists the taxpayer's name, tax type, and amount owed. However, payment plans under 25 months that are paid on time generally do NOT result in a lien. A lien can be released same-day if paid with certified funds; otherwise, a 30-day processing period applies.
Can Utah levy a bank account?
Yes. USTC can issue garnishments against checking, savings, and other financial accounts without a court order through an administrative levy process. USTC may also legally seize and sell taxpayer property. Bank garnishments can freeze funds and create immediate cash-flow problems. Acting quickly is critical.
Can Utah waive penalties?
Yes, the Utah State Tax Commission may waive, reduce, or compromise penalties or interest for reasonable cause under Utah Code § 59-1-401(14). Utah recognizes 13 categories of reasonable cause, including timely mailing, death or serious illness, disaster relief, reliance on erroneous USTC information, reliance on a competent tax advisor, bank error, employee embezzlement, and recent tax law change. The request must be made via TAP or in writing with supporting documentation, and total tax owed must generally be paid first.
What if I have unfiled Utah tax returns?
Unfiled returns can block most resolution options. USTC may estimate your tax and issue assessments that are higher than what you actually owe. Utah offers a Fresh Start program for taxpayers who have not filed required returns — contact USTC Collections at 801-297-2200. Filing accurate returns can sometimes reduce an incorrect balance. Do not rush or file bad returns — get them prepared correctly with the right income, deductions, and Utah credits.
What if my Utah tax debt is from sales tax or payroll withholding?
Sales tax and payroll withholding debt is treated very seriously by USTC because these are trust fund taxes — money collected or withheld that belongs to the state. Under Utah Code § 59-1-302, a responsible person who willfully fails to collect, account for, or pay over trust fund taxes is liable for a penalty equal to 100% of the unpaid amount. This includes officers, directors, shareholders, partners, employees with significant control, or anyone who has the power to direct tax payments. USTC — and, on appeal, the Tax Commission — determines responsibility by examining who could sign checks, hire/fire employees, sign tax returns, authorize payroll, and determine which creditors were paid, and separately evaluates whether the failure to pay was willful.
Does a Utah payment plan stop collection?
No. A payment plan does not prevent USTC from filing liens (though plans under 25 months generally avoid them), and state and federal refunds may still be offset and applied to your balance. If you default on the plan, collection action may resume immediately, including garnishment and property seizure.
Does Utah offer innocent spouse relief?
Yes. Utah provides innocent and injured spouse relief programs for spouses who are not responsible for tax debts incurred by their partner. This relief is separate from federal innocent spouse relief and has its own application process through USTC.
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Sources Used
These are the official government sources used for this page. Always check the current official source for the most up-to-date information.
- Utah State Tax Commission — Official Portal: tax.utah.gov ↗
- Utah State Tax Commission — Payment Plans: tax.utah.gov/billing/payplans ↗
- Utah State Tax Commission — Payment & Fees: tax.utah.gov/billing/payment-fees ↗
- Utah State Tax Commission — Tax Liens: tax.utah.gov/billing/liens ↗
- Utah State Tax Commission — Offer in Compromise: tax.utah.gov/relief/compromise ↗
- Utah State Tax Commission — Penalty Waiver (Pub 17): tax.utah.gov/forms-pubs/pub-17 ↗
- Utah State Tax Commission — Trust Fund Penalty (Pub 40): tax.utah.gov/forms-pubs/pub-40 ↗
- Utah State Tax Commission — Taxpayer Bill of Rights (Pub 2): tax.utah.gov/forms-pubs/pub-02 ↗
- Utah State Tax Commission — Initial Hearing: tax.utah.gov/commission/appeals/initial-hearing ↗
- Utah State Tax Commission — Formal Hearing: tax.utah.gov/commission/appeals/formal-hearing ↗
- Utah State Tax Commission — Fresh Start: tax.utah.gov/relief/freshstart ↗
- Utah State Tax Commission — Innocent Spouse: tax.utah.gov/relief/innocent ↗
- Utah State Tax Commission — TAP Garnishments: tax.utah.gov/online-services/tap-garnishments ↗
- Utah State Tax Commission — Statute of Limitations: tax.utah.gov/business/audits/statute-of-limits ↗
- Taxpayer Access Point (TAP): tap.utah.gov ↗
- Utah Code — Title 59 (Revenue and Taxation): le.utah.gov/xcode ↗
- Utah Code § 59-1-401(14) — Penalty Waiver Authority
- Utah Code § 59-1-302 — Trust Fund Penalty (100%)
- Utah Code § 59-1-1413 — Tax Lien
- Utah Code § 59-1-1415 — Release of Lien
- Utah Code Title 63G, Chapter 4 — Administrative Procedures Act
- HB 106 (2025 Utah Legislature) — Income tax rate reduction to 4.50%
Disclaimer: This page provides general information about Utah state tax collection procedures and is not legal advice. Tax laws and agency procedures change. Always consult the official Utah State Tax Commission website or a qualified tax professional for advice specific to your situation. No guarantee of any particular outcome is expressed or implied. Approval for payment plans, Offers in Compromise, penalty relief, and other resolutions is discretionary.