59-35-202. Administration, collection, and enforcement of tax -- Administrative charge -- Rulemaking.
141 words·~1 min read·
/ut/title-59/chapter-35/59-35-202A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 5/6/2026
59-35-202. Administration, collection, and enforcement of tax -- Administrative charge -- Rulemaking.
(1)The commission shall administer, collect, and enforce a tax under this chapter in accordance with:
(a)Chapter 1, General Taxation Policies; and
(b)any rules made by the commission under Subsection
(3).
(2)The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from a tax under this chapter.
(3)The commission may, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, make rules:
(a)establishing procedures for the collection and remittance of the tax;
(b)establishing standards for determining the amount described in Subsection 59-35-201(2)(b)(ii) , consistent with Subsection 59-35-201(3) ;
(c)establishing reporting requirements; and
(d)providing for the administration of this chapter.
Enacted by Chapter 437 , 2026 General Session