Utah Statutes
§ 63M-5-305 — Tax Commission -- Rules and regulations.
For the purpose of more efficiently administering this act the State Tax Commission is authorized in its discretion to formulate, amend, or cancel rules and regulations establishing procedures regarding matters pertaining to the prepayment of sales or use taxes as provided in this act and the credit against sales or use taxes as the same become due and otherwise payable.
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Utah § 63M-5-305 (Tax Commission -- Rules and regulations.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Renumbered and Amended by Chapter 382, 2008 General Session
Nearby Sections
15
§ 63M-11-101
Title.§ 63M-11-102
Creation -- Purpose.§ 63M-11-103
Definitions.§ 63M-11-201
Composition -- Appointments -- Terms -- Removal.§ 63M-11-203
Duties and powers of commission.§ 63M-11-204
Annual report by the commission.§ 63M-11-205
Appointment of chair -- Meetings.§ 63M-14-101
Title.§ 63M-14-102
Definitions.§ 63M-14-103
Scope of chapter.§ 63M-14-201
Authority created.