Utah Statutes
§ 59-8-106 — Rulemaking authority.
Utah·Title 59 Revenue and Taxation·Ch. 59-8 Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act
The commission is charged with the administration and enforcement of this chapter and may promulgate such rules under Title 63G, Chapter 3, Utah Administrative Rulemaking Act, as may be required to effectuate the purposes of this chapter.
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Legislative History
Amended by Chapter 382, 2008 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.