26-36a-206 - Penalties and interest. - Utah Statutes

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Statutes > Utah > Title-26 > Chapter-36a > 26-36a-206

26-36a-206. Penalties and interest.
(1) A facility that fails to pay any assessment or file a return as required under thischapter, within the time required by this chapter, shall pay, in addition to the assessment,penalties and interest established by the department.
(2) (a) Consistent with Subsection (2)(b), the department shall adopt rules in accordancewith Title 63G, Chapter 3, Utah Administrative Rulemaking Act, which establish reasonablepenalties and interest for the violations described in Subsection (1).
(b) If a hospital fails to timely pay the full amount of a quarterly assessment, thedepartment shall add to the assessment:
(i) a penalty equal to 5% of the quarterly amount not paid on or before the due date; and
(ii) on the last day of each quarter after the due date until the assessed amount and thepenalty imposed under Subsection (2)(b)(i) are paid in full, an additional 5% penalty on:
(A) any unpaid quarterly assessment; and
(B) any unpaid penalty assessment.
(c) The division may waive, reduce, or compromise the penalties and interest providedfor in this section in the same manner as provided in Subsection 59-1-401(8).

Enacted by Chapter 179, 2010 General Session

State Codes and Statutes

Statutes > Utah > Title-26 > Chapter-36a > 26-36a-206

26-36a-206. Penalties and interest.
(1) A facility that fails to pay any assessment or file a return as required under thischapter, within the time required by this chapter, shall pay, in addition to the assessment,penalties and interest established by the department.
(2) (a) Consistent with Subsection (2)(b), the department shall adopt rules in accordancewith Title 63G, Chapter 3, Utah Administrative Rulemaking Act, which establish reasonablepenalties and interest for the violations described in Subsection (1).
(b) If a hospital fails to timely pay the full amount of a quarterly assessment, thedepartment shall add to the assessment:
(i) a penalty equal to 5% of the quarterly amount not paid on or before the due date; and
(ii) on the last day of each quarter after the due date until the assessed amount and thepenalty imposed under Subsection (2)(b)(i) are paid in full, an additional 5% penalty on:
(A) any unpaid quarterly assessment; and
(B) any unpaid penalty assessment.
(c) The division may waive, reduce, or compromise the penalties and interest providedfor in this section in the same manner as provided in Subsection 59-1-401(8).

Enacted by Chapter 179, 2010 General Session

State Codes and Statutes

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State Codes and Statutes

Statutes > Utah > Title-26 > Chapter-36a > 26-36a-206

26-36a-206. Penalties and interest.
(1) A facility that fails to pay any assessment or file a return as required under thischapter, within the time required by this chapter, shall pay, in addition to the assessment,penalties and interest established by the department.
(2) (a) Consistent with Subsection (2)(b), the department shall adopt rules in accordancewith Title 63G, Chapter 3, Utah Administrative Rulemaking Act, which establish reasonablepenalties and interest for the violations described in Subsection (1).
(b) If a hospital fails to timely pay the full amount of a quarterly assessment, thedepartment shall add to the assessment:
(i) a penalty equal to 5% of the quarterly amount not paid on or before the due date; and
(ii) on the last day of each quarter after the due date until the assessed amount and thepenalty imposed under Subsection (2)(b)(i) are paid in full, an additional 5% penalty on:
(A) any unpaid quarterly assessment; and
(B) any unpaid penalty assessment.
(c) The division may waive, reduce, or compromise the penalties and interest providedfor in this section in the same manner as provided in Subsection 59-1-401(8).

Enacted by Chapter 179, 2010 General Session