59-12-210. Commission to provide data to counties.
| (1) |
As used in this section, “qualifying jurisdiction” means the same as that term is defined in Section 59-1-403. |
Terms Used In Utah Code 59-12-210
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Seller: includes a marketplace facilitator. See Utah Code 59-12-102
- Use: means the exercise of any right or power over tangible personal property, a product transferred electronically, or a service under Subsection 59-12-103(1), incident to the ownership or the leasing of that tangible personal property, product transferred electronically, or service. See Utah Code 59-12-102
- Writing: includes :Utah Code 68-3-12.5
| (2) |
| (a) |
The commission shall provide to each qualifying jurisdiction the sales and use tax collection data necessary to verify that sales and use tax revenues collected by the commission are distributed to each qualifying jurisdiction in accordance with Sections 59-12-211 through 59-12-215. |
| (b) |
The data described in Subsection (2)(a) shall include the commission’s reports of seller sales, sales and use tax distribution reports, and a breakdown of local revenues. |
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| (3) |
| (a) |
In addition to the access to information provided in Subsection (1) and Section 59-12-109, the commission shall provide a qualifying jurisdiction with copies of returns and other information required by this chapter relating to a tax under this chapter. |
| (b) |
The information described in Subsection (3)(a) is available only in official matters and must be requested in writing by the chief executive officer or the chief executive officer’s designee. |
| (c) |
The request described in Subsection (3)(b) shall specifically indicate the information being sought and how the information will be used. |
| (d) |
Information received pursuant to the request described in Subsection (3)(b) shall be:
| (ii) |
subject to the confidentiality provisions of Section 59-1-403. |
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Amended by Chapter 367, 2021 General Session
Amended by Chapter 367, 2021 General Session, (Coordination Clause)
Amended by Chapter 414, 2021 General Session
Amended by Chapter 29, 2020 General Session, (Coordination Clause)
