Utah § 59-30-103 Collection of electric vehicle charging tax.

Utah Statutes

§ 59-30-103 — Collection of electric vehicle charging tax.

Utah § 59-30-103

Title 59Revenue and Taxation

Ch. 59-30Electric Vehicle Charging Tax

This text of Utah § 59-30-103 (Collection of electric vehicle charging 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. § 59-30-103 (2026).

Text

(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

(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.