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:

Terms Used In Utah Code 69-2-401

  • Commission: means the State Tax Commission. See Utah Code 69-2-102
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(a)  Title 59, Chapter 1, General Taxation Policies; and

(b)  1, 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 14.

(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

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