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Utah Code Title 59. Revenue and Taxation § 59-12-354. Collection of tax--Administrative charge

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

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

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

(i) Part 1, Tax Collection; or

(ii) Part 2, Local Sales and Use Tax Act; 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) Except as provided in Subsection (2)(c), the commission shall distribute the revenue collected from the tax to:

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

(B) the Utah Fairpark Area Investment and Restoration District, for a tax imposed under this part by the Utah Fairpark Area Investment and Restoration District; and

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

(c) The commission 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).

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-12-354. Collection of tax--Administrative charge - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-12-354/

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