Utah § 10-1-308 Report of tax collections -- Allocation when location of taxpayer cannot be accurately determined.

Utah Statutes

§ 10-1-308 — Report of tax collections -- Allocation when location of taxpayer cannot be accurately determined.

Utah § 10-1-308

Title 10Utah Municipal Code

Ch. 10-1General Provisions

Part 10-1-3Municipal Energy Sales and Use Tax Act

This text of Utah § 10-1-308 (Report of tax collections -- Allocation when location of taxpayer cannot be accurately determined.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 10-1-308 (2026).

Text

(1)All municipal energy sales and use taxes collected under this part shall be reported to the commission on forms that accurately identify the municipality where the taxpayer is located.

(2)The commission shall make rules, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to proportionally distribute all taxes collected if the municipality where the taxpayer is located cannot be accurately determined.

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(1) All municipal energy sales and use taxes collected under this part shall be reported to the commission on forms that accurately identify the municipality where the taxpayer is located.
(2) The commission shall make rules, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to proportionally distribute all taxes collected if the municipality where the taxpayer is located cannot be accurately determined.