Utah Statutes
§ 10-1-308 — Report of tax collections -- Allocation when location of taxpayer cannot be accurately determined.
Utah·Title 10 Utah Municipal Code·Ch. 10-1 General Provisions·Part 10-1-3 Municipal Energy Sales and Use Tax Act
(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.
Free access — add to your briefcase to read the full text and ask questions with AI
Utah § 10-1-308 (Report of tax collections -- Allocation when location of taxpayer cannot be accurately determined.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Chapter 382, 2008 General Session
Nearby Sections
15
§ 10-1-103
Construction.§ 10-1-104
Definitions.§ 10-1-105
No changes intended.§ 10-1-106
Scope of title.§ 10-1-107
Municipalities.§ 10-1-109
Saving clause.§ 10-1-111
Existing indebtedness.§ 10-1-113
Severability clause.§ 10-1-118
Changing the name of a municipality.