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Code · Utah · Title 59 — Revenue and Taxation · Chapter 26

59-26-106. Records.

169 words·~1 min read·/ut/title-59/chapter-26/59-26-106

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59-26-106. Records.
(1)A multi-channel video or audio service provider shall maintain records, statements, books, or accounts necessary to determine the amount of tax that the multi-channel video or audio service provider is required to remit to the commission under this chapter.
(2)The commission may require a multi-channel video or audio service provider to make or keep the records, statements, books, or accounts the commission considers sufficient to show the amount of tax for which the multi-channel video or audio service provider is required to remit to the commission under this chapter:
(a)by notice served upon that multi-channel video or audio service provider; or
(b)by administrative rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act .
(3)After notice by the commission, a multi-channel video or audio service provider shall open the records, statements, books, or accounts specified in Subsection
(2)for examination by the commission or a duly authorized agent of the commission.
Amended by Chapter 382 , 2008 General Session
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