Utah Code 59-26-106. Records
Current as of: 2023 | Check for updates
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| (1) | A multi-channel video or audio service provider shall maintain records, statements, books, or accounts necessary to determine the amount of tax that the multi-channel video or audio service provider is required to remit to the commission under this chapter. |
| (i) | a cable operator; |
| (ii) | a CATV provider; |
| (iii) | a multi-point distribution provider; |
| (iv) | a MMDS provider; |
| (v) | a SMATV operator; |
| (vi) | a direct-to-home satellite service provider; or |
| (vii) | a DBS provider. See Utah Code 59-26-102 | ||||
| (2) | The commission may require a multi-channel video or audio service provider to make or keep the records, statements, books, or accounts the commission considers sufficient to show the amount of tax for which the multi-channel video or audio service provider is required to remit to the commission under this chapter:
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| (3) | After notice by the commission, a multi-channel video or audio service provider shall open the records, statements, books, or accounts specified in Subsection (2) for examination by the commission or a duly authorized agent of the commission. |
Amended by Chapter 382, 2008 General Session