Utah § 69-2-401 State Tax Commission -- Administration of 911 emergency service charges.

Utah Statutes

§ 69-2-401 — State Tax Commission -- Administration of 911 emergency service charges.

Utah § 69-2-401

Title 69Telegraphic and Telephonic Transactions

Ch. 69-2Emergency Service and Prepaid Wireless Telecommunications Service

Part 69-2-4Prepaid Wireless Telecommunications Service Charges

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Bluebook

Utah Code Ann. § 69-2-401 (2026).

Text

(1)The commission shall collect, enforce, and administer the charges levied under this part using the same procedures used in the administration, collection, and enforcement of state sales and use taxes under:

(1)(a) Title 59, Chapter 1, General Taxation Policies; and

(1)(b) Title 59, Chapter 12, Part 1, Tax Collection, except for:

(1)(b)(i) Section 59-12-104;

(1)(b)(ii) Section 59-12-104.1;

(1)(b)(iii) Section 59-12-104.2;

(1)(b)(iv) Section 59-12-104.6;

(1)(b)(v) Section 59-12-107.1; and

(1)(b)(vi) Section 59-12-123.

(2)The commission shall act on a provider that is delinquent in remitting a charge levied under this part in accordance with Title 59, Chapter 1, Part 14, Assessment, Collections, and Refunds Act.

(3)The commission may determine by rule made in accordance with Title 63G,

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(1) The commission shall collect, enforce, and administer the charges levied under this part using the same procedures used in the administration, collection, and enforcement of state sales and use taxes under:

(1)(a) Title 59, Chapter 1, General Taxation Policies; and
(1)(b) Title 59, Chapter 12, Part 1, Tax Collection, except for:
(1)(b)(i) Section 59-12-104;
(1)(b)(ii) Section 59-12-104.1;
(1)(b)(iii) Section 59-12-104.2;
(1)(b)(iv) Section 59-12-104.6;
(1)(b)(v) Section 59-12-107.1; and
(1)(b)(vi) Section 59-12-123.
(2) The commission shall act on a provider that is delinquent in remitting a charge levied under this part in accordance with Title 59, Chapter 1, Part 14, Assessment, Collections, and Refunds Act.
(3) The commission may determine by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, requirements and procedures for administering, collecting, and enforcing the charges levied under this part.
(4) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the funds that the commission collects from the charges levied under this part.
(5) The charges levied under this part are subject to Section 69-2-303.