Utah Statutes
§ 59-28-104 — Collection of tax.
Utah § 59-28-104
This text of Utah § 59-28-104 (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. § 59-28-104 (2026).
Text
(1)Except as provided in Subsection (2), the commission shall administer, collect, and enforce a tax under this chapter in accordance with:
(1)(a) Chapter 1, General Taxation Policies; and
(1)(b) the same procedures used to administer, collect, and enforce the tax under Chapter 12, Part 1, Tax Collection.
(2)A tax under this chapter is not subject to Section 59-12-107.1 or 59-12-123.
(3)A seller required to collect a tax under this chapter may retain 6% of any amounts the seller is required to remit to the commission under this chapter for the costs of collecting the tax.
(4)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.
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Legislative History
Enacted by Chapter 166, 2017 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 § 59-28-104, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-28-104.