69-2-401. State Tax Commission -- Administration of 911 emergency service charges.
210 words·~1 min read·
/ut/title-69/chapter-2/69-2-401A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 7/1/2017
69-2-401. State Tax Commission -- Administration of 911 emergency service charges.
(1)The commission shall collect, enforce, and administer the charges levied under this part using the same procedures used in the administration, collection, and enforcement of state sales and use taxes under:
(a)Title 59, Chapter 1, General Taxation Policies ; and
(b)Title 59, Chapter 12, Part 1, Tax Collection , except for:
(i)Section 59-12-104 ;
(ii)Section 59-12-104.1 ;
(iii)Section 59-12-104.2 ;
(iv)Section 59-12-104.6 ;
(v)Section 59-12-107.1 ; and
(vi)Section 59-12-123 .
(2)The commission shall act on a provider that is delinquent in remitting a charge levied under this part in accordance with Title 59, Chapter 1, Part 14, Assessment, Collections, and Refunds Act .
(3)The commission may determine by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act , requirements and procedures for administering, collecting, and enforcing the charges levied under this part.
(4)The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the funds that the commission collects from the charges levied under this part.
(5)The charges levied under this part are subject to Section 69-2-303 .
Enacted by Chapter 430 , 2017 General Session