Utah Code Title 59. Revenue and Taxation § 59-31-302. Remittance of tax

(1)(a) The licensee that collects the tax imposed on a cannabinoid product shall remit to the commission, in an electronic format approved by the commission:

(b) The tax collected and the return are due on or before the last day of April, July, October, and January.

(3)(a) A consumer that receives or purchases an untaxed cannabinoid product for use or other consumption shall:

(b) The consumer shall file the statement described in Subsection (3)(a) and pay the tax due on or before the last day of the month immediately following the month during which the consumer purchased an untaxed cannabinoid product.

(c) A consumer shall maintain records necessary to determine the amount of tax the consumer is liable to pay under this part for a period of three years after the day on which the consumer filed the statement required by this section.

(a) pay the tax imposed by this part;

(b) pay the tax on time; or

(c) file a return or statement required by this part.

(7)(a) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenue generated by the tax under this part.

(b) The commission shall deposit 47% of the revenue generated by the tax imposed by this part into the General Fund and the remaining revenue into the Cannabinoid Proceeds Restricted Account created in Section 59-31-401.