Utah Statutes
§ 59-30-103 — Collection of electric vehicle charging tax.
(1)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 charging station operator 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.
(3)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.
Free access — add to your briefcase to read the full text and ask questions with AI
Utah § 59-30-103 (Collection of electric vehicle charging tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Enacted by Chapter 464, 2023 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.