Utah Statutes
§ 59-27-105 — Sexually Explicit Business and Escort Service Fund -- Administrative charge.
Utah § 59-27-105
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-27Sexually Explicit Business and Escort Service Tax
This text of Utah § 59-27-105 (Sexually Explicit Business and Escort Service Fund -- Administrative charge.) 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. § 59-27-105 (2026).
Text
(1)There is created an expendable special revenue fund called the "Sexually Explicit Business and Escort Service Fund."
(2)(2)(a) Except as provided in Subsection (3), the fund consists of all amounts collected by the commission under this chapter.
(2)(b) (2)(b)(i) The money in the fund shall be invested by the state treasurer pursuant to Title 51, Chapter 7, State Money Management Act.
(2)(b)(ii) All interest or other earnings derived from the fund money shall be deposited in the fund.
(3)Notwithstanding any other provision of this chapter, the commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenues the commission collects from a tax under this chapter.
(4)(4)(a) Fund money shall be used as provided in this Subsection (4).
(4)
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Related
Bushco v. Utah State Tax Commission
2009 UT 73 (Utah Supreme Court, 2009)
Legislative History
Amended by Chapter 173, 2025 General Session; Amended by Chapter 214, 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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-27-105, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-27-105.