59-12-128. Amnesty.
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/ut/title-59/chapter-12/59-12-128·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 1/1/2021
59-12-128. Amnesty.
(1)As used in this section, "amnesty" means that a seller is not required to pay the following amounts that the seller would otherwise be required to pay:
(a)a tax, fee, or charge under:
(i)Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act ;
(ii)Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act ;
(iii)Section 19-6-714 ;
(iv)Section 19-6-805 ;
(v)Chapter 26, Multi-Channel Video or Audio Service Tax Act ;
(vi)Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges ; or
(vii)this chapter;
(b)a penalty on a tax, fee, or charge described in Subsection (1)(a) ; or
(c)interest on a tax, fee, or charge described in Subsection (1)(a) .
(a)Except as provided in Subsections (2)(b) and
(3)and subject to Subsections
(4)and
(5), the commission shall grant a seller amnesty if the seller:
(i)obtains a license under Section 59-12-106 ; and
(ii)is registered under the agreement.
(b)The commission is not required to grant a seller amnesty under this section beginning 12 months after the date the state becomes a full member under the agreement.
(3)A seller may not receive amnesty under this section for a tax, fee, or charge:
(a)the seller collects;
(b)the seller remits to the commission;
(c)that the seller is required to remit to the commission on the seller's purchase; or
(d)arising from a transaction that occurs within a time period that is under audit by the commission if:
(i)the seller receives notice of the commencement of the audit prior to obtaining a license under Section 59-12-106 ; and
(A)the audit described in Subsection (3)(d)(i) is not complete; or
(B)the seller has not exhausted all administrative and judicial remedies in connection with the audit described in Subsection (3)(d)(i) .
(a)Except as provided in Subsection (4)(b) , amnesty the commission grants to a seller under this section:
(i)applies to the time period during which the seller is not licensed under Section 59-12-106 ; and
(ii)remains in effect if, for a period of three years, the seller:
(A)remains registered under the agreement;
(B)collects a tax, fee, or charge on a transaction subject to a tax, fee, or charge described in Subsection (1)(a) ; and
(C)remits to the commission the taxes, fees, and charges the seller collects in accordance with Subsection (4)(a)(ii)(B) .
(b)The commission may not grant a seller amnesty under this section if, with respect to a tax, fee, or charge for which the seller would otherwise be granted amnesty under this section, the seller commits:
(i)fraud; or
(ii)an intentional misrepresentation of a material fact.
(a)If a seller does not meet a requirement of Subsection (4)(a)(ii) , the commission shall require the seller to pay the amounts described in Subsection
(1)that the seller would have otherwise been required to pay.
(b)Notwithstanding Section 59-1-1410 , for purposes of requiring a seller to pay an amount in accordance with Subsection (5)(a) , the time period for the commission to make an assessment under Section 59-1-1410 is extended for a time period beginning on the date the seller does not meet a requirement of Subsection (4)(a)(ii) and ends three years after that date.
Amended by Chapter 294 , 2020 General Session