Utah Code 59-12-354. Collection of tax — Administrative charge

59-12-354. Collection of tax — Administrative charge.

(1)

Except as provided in Subsections (2) and (3), the tax authorized under this part shall be administered, collected, and enforced in accordance with:

Land: includes :Utah Code 68-3-12.5
State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102

(a)

the same procedures used to administer, collect, and enforce the tax under:

(i)

1; or

(ii)

2; and

(b)	Chapter 1, General Taxation Policies.

(2)

(a)	The location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.

(b)

The commission:

(i)

except as provided in Subsection (2)(b)(ii), shall distribute the revenue collected from the tax to:

(A)	the municipality within which the revenue was collected, for a tax imposed under this part by a municipality; and

(B)	the Point of the Mountain State Land Authority, for a tax imposed under Subsection 59-12-352(6); and

(ii)	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 part.

(3)	A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or Subsections 59-12-205(2) through (5).

Amended by Chapter 263, 2023 General Session
Amended by Chapter 471, 2023 General Session