§ 59-12-128 — Amnesty.

Utah § 59-12-128

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

Text

(1) As used in this section, "amnesty" means that a seller is not required to pay the following amounts that the seller would otherwise be required to pay:

(1)(a) a tax, fee, or charge under:
(1)(a)(i) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
(1)(a)(ii) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
(1)(a)(iii) Section 19-6-714;
(1)(a)(iv) Section 19-6-805;
(1)(a)(v) Chapter 26, Multi-Channel Video or Audio Service Tax Act;
(1)(a)(vi) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges; or
(1)(a)(vii) this chapter;
(1)(b) a penalty on a tax, fee, or charge described in Subsection (1)(a); or
(1)(c) interest on a tax, fee, or charge described in Subsection (1)(a).
(2) (2)(a) Except as provided in Subsections (2)(b) and (3) and subject to Subsections (4) and (5), the commission shall grant a seller amnesty if the seller:
(2)(a)(i) obtains a license under Section 59-12-106; and
(2)(a)(ii) is registered under the agreement.
(2)(b) The commission is not required to grant a seller amnesty under this section beginning 12 months after the date the state becomes a full member under the agreement.
(3) A seller may not receive amnesty under this section for a tax, fee, or charge:

(3)(a) the seller collects;
(3)(b) the seller remits to the commission;
(3)(c) that the seller is required to remit to the commission on the seller's purchase; or
(3)(d) arising from a transaction that occurs within a time period that is under audit by the commission if:
(3)(d)(i) the seller receives notice of the commencement of the audit prior to obtaining a license under Section 59-12-106; and
(3)(d)(ii) (3)(d)(ii)(A) the audit described in Subsection (3)(d)(i) is not complete; or
(3)(d)(ii)(B) the seller has not exhausted all administrative and judicial remedies in connection with the audit described in Subsection (3)(d)(i).
(4) (4)(a) Except as provided in Subsection (4)(b), amnesty the commission grants to a seller under this section:
(4)(a)(i) applies to the time period during which the seller is not licensed under Section 59-12-106; and
(4)(a)(ii) remains in effect if, for a period of three years, the seller:

(4)(a)(ii)(A) remains registered under the agreement;
(4)(a)(ii)(B) collects a tax, fee, or charge on a transaction subject to a tax, fee, or charge described in Subsection (1)(a); and
(4)(a)(ii)(C) remits to the commission the taxes, fees, and charges the seller collects in accordance with Subsection (4)(a)(ii)(B).
(4)(b) The commission may not grant a seller amnesty under this section if, with respect to a tax, fee, or charge for which the seller would otherwise be granted amnesty under this section, the seller commits:
(4)(b)(i) fraud; or
(4)(b)(ii) an intentional misrepresentation of a material fact.
(5) (5)(a) If a seller does not meet a requirement of Subsection (4)(a)(ii), the commission shall require the seller to pay the amounts described in Subsection (1) that the seller would have otherwise been required to pay.
(5)(b) Notwithstanding Section 59-1-1410, for purposes of requiring a seller to pay an amount in accordance with Subsection (5)(a), the time period for the commission to make an assessment under Section 59-1-1410 is extended for a time period beginning on the date the seller does not meet a requirement of Subsection (4)(a)(ii) and ends three years after that date.

Legislative History

Amended by Chapter 294, 2020 General Session