Utah Statutes
§ 59-26-104 — Collection of tax.
Utah § 59-26-104
This text of Utah § 59-26-104 (Collection of tax.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Utah Code Ann. § 59-26-104 (2026).
Text
A multi-channel video or audio service provider shall:
(1)collect the tax imposed by Section 59-26-103 from the purchaser;
(2)pay the tax collected under Subsection (1) to the commission:
(2)(a) monthly on or before the last day of the month immediately following the last day of the previous month if:
(2)(a)(i) the multi-channel video or audio service provider is required to file a sales and use tax return with the commission monthly under Section 59-12-108; or
(2)(a)(ii) the multi-channel video or audio service provider is not required to file a sales and use tax return under Chapter 12, Sales and Use Tax Act; or
(2)(b) quarterly on or before the last day of the month immediately following the last day of the previous quarter if the multi-channel video or audio service provider is requ
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Legislative History
Amended by Chapter 354, 2020 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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-26-104, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-26-104.