59-12-302. Collection of tax — Administrative charge.
| (1) |
Except as provided in Subsections (2), (3), and (4), the tax authorized under this part shall be administered, collected, and enforced in accordance with:
Terms Used In Utah Code 59-12-302- Person: includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city, municipality, district, or other local governmental entity of the state, or any group or combination acting as a unit. See Utah Code 59-12-102
| (a) |
the same procedures used to administer, collect, and enforce the tax under:
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| (2) |
The location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215. |
| (4) |
A county auditor may make referrals to the commission to assist the commission in determining whether to require an audit of any person that is required to remit a tax authorized under this part. |
| (5) |
The commission:
| (a) |
shall distribute the revenue collected from the tax to the county within which the revenue was collected; and |
| (b) |
shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenue the commission collects from a tax under this part. |
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Amended by Chapter 471, 2023 General Session
