Utah Publishes Updated Publication on Interest and Penalties

Paul Ogawa
November 24, 2020

The Utah State Tax Commission recently published an updated version of Publication 58, Utah Interest and Penalties. This publication contains information and instruction relating to how interest rates and penalties are applied to certain tax types including withholding tax and information return filing.

The publication remains largely unchanged except for the addition of the interest rate on taxes and fees for calendar year 2021. For the 2021 calendar year, the applicable rate will drop to 2%, down from 4% in calendar year 2020.

To review this publication in its entirety, please click here to visit the State Tax Commission’s website.

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Paul Ogawa

Paul Ogawa is a Senior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.
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