Utah Statutes
§ 59-13-211 — Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.
(1)A distributor who does not maintain adequate motor fuel records at one location in this state so that an audit of the records may be made, may be required to:
(1)(a) forward the necessary records to Salt Lake City; or
(1)(b) pay the necessary expenses of an auditor to make the examination at the proper division office.
(2)Funds collected under this section:
(2)(a) shall be deposited with the state treasurer; and
(2)(b) are dedicated credits for the commission.
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Utah § 59-13-211 (Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Chapter 212, 2009 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.