Utah § 59-12-118 Commission's authority to administer sales and use tax.

Utah Statutes

§ 59-12-118 — Commission's authority to administer sales and use tax.

Utah·Title 59 Revenue and Taxation·Ch. 59-12 Sales and Use Tax Act·Part 59-12-1 Tax Collection

Except as provided in Sections 59-12-209 and 59-12-302, the commission shall have exclusive authority to administer, operate, and enforce the provisions of this chapter including:

(1)determining, assessing, and collecting any sales and use tax imposed pursuant to this chapter;

(2)representing each designated political subdivision's interest in any administrative proceeding involving the state or local option sales and use tax;

(3)adjudicating any administrative proceedings involving the state or local option sales and use tax;

(4)waiving, reducing, or compromising any penalty and interest imposed in connection with any determination of state or local option sales or use tax; and

(5)prescribing forms and rules to conform with this chapter for the making of returns and for the ascertain

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Except as provided in Sections 59-12-209 and 59-12-302, the commission shall have exclusive authority to administer, operate, and enforce the provisions of this chapter including:
(1) determining, assessing, and collecting any sales and use tax imposed pursuant to this chapter;
(2) representing each designated political subdivision's interest in any administrative proceeding involving the state or local option sales and use tax;
(3) adjudicating any administrative proceedings involving the state or local option sales and use tax;
(4) waiving, reducing, or compromising any penalty and interest imposed in connection with any determination of state or local option sales or use tax; and
(5) prescribing forms and rules to conform with this chapter for the making of returns and for the ascertainment, assessment, and collection of the taxes imposed under this chapter.

Utah § 59-12-118 (Commission's authority to administer sales and use tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.