# Utah Code § 59-14-103: Waiver or reduction of penalty

> Utah · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_103

## Section

- **Citation:** Utah Code § 59-14-103
- **Heading:** Waiver or reduction of penalty
- **Jurisdiction:** Utah
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Utah Code / Title 59 / Chapter 59-14 / § 59-14-103

## Text

The commission may, upon making a record of its actions, and upon reasonable cause shown, waive, reduce, or compromise any of the penalties or interest imposed under: (1) Subsection 59-14-212(4)(b)(ii); (2) Subsection 59-14-214(5)(b)(ii); (3) Subsection 59-14-407(5)(b)(ii); (4) Subsection 59-14-606(7)(b)(ii); or (5) Subsection 59-14-608(1)(d).

## Nearby sections

- [Utah Code § 59-14-102 § 59-14-102. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_102.md)
- [Utah Code § 59-14-103 § 59-14-103. Waiver or reduction of penalty.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_103.md)
- [Utah Code § 59-14-104 § 59-14-104. Rate reduction for modified risk tobacco products.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_104.md)
- [Utah Code § 59-14-105 § 59-14-105. Electronic reporting of report on product transferred into the state.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_105.md)
- [Utah Code § 59-14-106 § 59-14-106. Revocation of license for controlled substance sale and distribution.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_106.md)
- [Utah Code § 59-14-201 § 59-14-201. License -- Application of part -- Fee -- Bond -- Exceptions.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_201.md)
- [Utah Code § 59-14-202 § 59-14-202. Issuance of licenses -- Common carrier licenses -- Contents -- Valid for three years -- Revocation -- Distribution requirements.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_202.md)
- [Utah Code § 59-14-203 § 59-14-203. Failure to obtain a license -- Penalty.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_203.md)
- [Utah Code § 59-14-204 § 59-14-204. Tax basis -- Rate -- Future increase -- Cigarette Tax Restricted Account -- Appropriation and expenditure of revenues.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_204.md)
- [Utah Code § 59-14-204.5 § 59-14-204.5. Application of excise tax on tribal lands.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_204.5.md)
- [Utah Code § 59-14-205 § 59-14-205. Stamping procedure -- Rules -- Exceptions -- Penalty -- Collection procedure.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_205.md)
- [Utah Code § 59-14-206 § 59-14-206. Sales of stamps -- Deposit of revenues -- Redemption of unused stamps -- Discount on lump purchases of stamps -- Unlawful acts.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_206.md)
- [Utah Code § 59-14-207.5 § 59-14-207.5. Transactions only with licensed manufacturers, importers, distributors, and retailers.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_207.5.md)
- [Utah Code § 59-14-207.6 § 59-14-207.6. Unstamped cigarettes.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_207.6.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_103. Check the current official text before relying on it. Not legal advice.