Utah § 59-12-210 Commission to provide data to counties.

Utah Statutes

§ 59-12-210 — Commission to provide data to counties.

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)As used in this section, "qualifying jurisdiction" means the same as that term is defined in Section 59-1-403.

(2)(2)(a) The commission shall provide to each qualifying jurisdiction the sales and use tax collection data necessary to verify that sales and use tax revenues collected by the commission are distributed to each qualifying jurisdiction in accordance with Sections 59-12-211 through 59-12-215.

(2)(b) The data described in Subsection (2)(a) shall include the commission's reports of seller sales, sales and use tax distribution reports, and a breakdown of local revenues.

(3)(3)(a) In addition to the access to information provided in Subsection (1) and Section 59-12-109, the commission shall provide a qualifying jurisdiction with copies of returns and other information required b

Free access — add to your briefcase to read the full text and ask questions with AI

(1) As used in this section, "qualifying jurisdiction" means the same as that term is defined in Section 59-1-403.
(2) (2)(a) The commission shall provide to each qualifying jurisdiction the sales and use tax collection data necessary to verify that sales and use tax revenues collected by the commission are distributed to each qualifying jurisdiction in accordance with Sections 59-12-211 through 59-12-215.
(2)(b) The data described in Subsection (2)(a) shall include the commission's reports of seller sales, sales and use tax distribution reports, and a breakdown of local revenues.
(3) (3)(a) In addition to the access to information provided in Subsection (1) and Section 59-12-109, the commission shall provide a qualifying jurisdiction with copies of returns and other information required by this chapter relating to a tax under this chapter.
(3)(b) The information described in Subsection (3)(a) is available only in official matters and must be requested in writing by the chief executive officer or the chief executive officer's designee.
(3)(c) The request described in Subsection (3)(b) shall specifically indicate the information being sought and how the information will be used.
(3)(d) Information received pursuant to the request described in Subsection (3)(b) shall be:
(3)(d)(i) classified as private or protected under Section 63G-2-302 or 63G-2-305; and
(3)(d)(ii) subject to the confidentiality provisions of Section 59-1-403.

Utah § 59-12-210 (Commission to provide data to counties.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Amended by Chapter 367, 2021 General Session; Amended by Chapter 367, 2021 General Session, (Coordination Clause); Amended by Chapter 414, 2021 General Session; Amended by Chapter 29, 2020 General Session, (Coordination Clause)