Utah Code 59-1-1403. Commission to collect a tax, fee, or charge — Receipt for tax, fee, or charge paid — Additional remedies — Collection agents and counsel — Action by attorney general or county attorney — Commission rulemaking authority
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(1) Except as otherwise provided in this title, the commission shall collect a tax, fee, or charge.
Terms Used In Utah Code 59-1-1403
- Liability: means the following that a person is required to remit to the commission:(5)(a) a tax, fee, or charge;(5)(b) an addition to a tax, fee, or charge;(5)(c) an administrative cost;(5)(d) interest that accrues in accordance with Section 59-1-402; or(5)(e) a penalty that accrues in accordance with Section 59-1-401. See Utah Code 59-1-1402
- Person: means :
(24)(a) an individual;(24)(b) an association;(24)(c) an institution;(24)(d) a corporation;(24)(e) a company;(24)(f) a trust;(24)(g) a limited liability company;(24)(h) a partnership;(24)(i) a political subdivision;(24)(j) a government office, department, division, bureau, or other body of government; and(24)(k) any other organization or entity. See Utah Code 68-3-12.5- Property: includes both real and personal property. See Utah Code 68-3-12.5
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(2) The commission may designate an agent to collect a tax, fee, or charge.(3) The commission shall, upon request, give a receipt for a tax, fee, or charge the commission collects.(4)(4)(a) A remedy provided in this part is in addition to other existing remedies.(4)(b) An action taken by the commission may not be construed to be an election on the part of the state or an officer of the state to pursue a remedy under this part to the exclusion of another remedy.(5) The commission may:(5)(a) retain counsel for the purpose of collecting an amount the commission assesses against a person who is not a resident of this state;(5)(b) establish the compensation of an agent described in Subsection(2) or counsel described in Subsection(5)(a) to be paid out of money appropriated or otherwise lawfully available for payment to the agent or counsel; and(5)(c) require a bond or other security for an agent described in Subsection(2) or counsel described in Subsection(5)(a) in a form and amount the commission considers appropriate.(6)(6)(a) The commission shall represent the state in a matter pertaining to the collection of a tax, fee, or charge.(6)(b) The commission may institute a proceeding to enforce a judgment allowing for the collection of a liability in the district court of a county in which is located a portion of property against which collection is sought.(6)(c) For purposes of Subsection(6)(b) , the commission may request that the following assist the commission:(6)(c)(i) the attorney general; or(6)(c)(ii) a county attorney.(7) In accordance withTitle 63G, Chapter 3, Utah Administrative Rulemaking Act , the commission may by rule establish a collection procedure:(7)(a) in addition to the methods of collecting a liability provided in this title;(7)(b) that is consistent with this part;(7)(c) that uses a return, warrant, or other reasonable document or method; and(7)(d) that is necessary in collecting a liability. - Person: means :