Utah Statutes
§ 59-12-202 — Legislative findings -- Commission authority.
Utah·Title 59 Revenue and Taxation·Ch. 59-12 Sales and Use Tax Act·Part 59-12-2 Local Sales and Use Tax Act
(1)The Legislature finds that:
(1)(a) intervention by counties, cities, and towns into the administration, operation, and enforcement of the local sales and use tax, particularly in the hearing and appeal process, increases the cost of administering both the local option sales and use tax and the state sales and use tax proceedings, and substantially delays the receipt of revenues for counties, cities, towns, and the state; and
(1)(b) the interests and concerns of counties, cities, and towns can be adequately protected through the commission's enforcement efforts.
(2)The commission has exclusive authority to:
(2)(a) administer, operate, and enforce the local option sales and use tax, without interference from counties, cities, or towns; and
(2)(b) allow intervention by a county, city, or
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Related
Price Development Co., LP v. Orem City
2000 UT 26 (Utah Supreme Court, 2000)
Salt Lake City v. Tax Commission of the State Ex Rel. Mountain States Telephone & Telegraph Corp.
813 P.2d 1174 (Utah Supreme Court, 1991)
Legislative History
Amended by Chapter 261, 2025 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.