59-6-104. Commission administration of chapter -- Rulemaking authority.
79 words·~1 min read·
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59-6-104. Commission administration of chapter -- Rulemaking authority.
(1)To the extent the following are consistent with this chapter, the commission shall administer this chapter in accordance with:
(a)Chapter 1, General Taxation Policies ; and
(b)Chapter 10, Part 4, Withholding of Tax .
(2)In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act , the commission may make rules necessary to effectuate the purposes of this chapter.
Amended by Chapter 212 , 2009 General Session