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Utah Code Title 59. Revenue and Taxation § 59-10-544. General powers and duties of the commission--Deposit, distribution, or credit of revenues--Refund reverts to state under certain circumstances

Current as of January 01, 2025 | Updated by Findlaw Staff

(1)(a) The commission shall administer and enforce a tax imposed under this chapter for which purpose it may divide the state into districts in each of which a branch office of the commission may be maintained.

(b) A county may not be divided in forming a district.

(2)(a) The commission shall deposit at least quarterly all revenue collected or received by the commission under this chapter with the state treasurer.

(b) Subject to Sections 59-10-529 and 59-10-531, the commission shall distribute and credit, at least quarterly and based on a pro rata share of Income Tax Fund and Uniform School Fund appropriations for the current fiscal year, the revenue described in Subsection (2)(a) to:

(i) the Income Tax Fund; and

(ii) the Uniform School Fund in accordance with Section 53F-9-201.1.

(c) The commission may credit to or draw from the Income Tax Fund and the Uniform School Fund:

(i) annually to adjust for differences between estimates and actual amounts; or

(ii) in the proportion described in Subsection (2)(b) to issue a refund.

(d) If a refund the commission makes is not claimed within two years from the date the commission issues the refund:

(i) the refund reverts to the state to be credited to the Income Tax Fund; and

(ii) no further claim may be made on the commission for the amount of the refund.

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-10-544. General powers and duties of the commission--Deposit, distribution, or credit of revenues--Refund reverts to state under certain circumstances - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-10-544/

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