Utah Code 10-1-308. Report of tax collections — Allocation when location of taxpayer cannot be accurately determined
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(1) All municipal energy sales and use taxes collected under this part shall be reported to the commission on forms that accurately identify the municipality where the taxpayer is located.
Terms Used In Utah Code 10-1-308
- Commission: means the State Tax Commission. See Utah Code 10-1-303
- Municipal: means of or relating to a municipality. See Utah Code 10-1-104
- Municipality: means a city or town. See Utah Code 10-1-303
(2) The commission shall make rules, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to proportionally distribute all taxes collected if the municipality where the taxpayer is located cannot be accurately determined.