When taxes due -- Payment of tax -- Audit.

Utah Code § 59-33-302, under Part 59-33-3: Administration, Collection, and Enforcement of Tax.

Utah Code § 59-33-302

59-33-302. When taxes due -- Payment of tax -- Audit.

The tax imposed by this chapter is due and payable on or before March 1 of the year next succeeding the calendar year when the renewable energy project entity is subject to the tax imposed under Section.