Utah Code 59-1-306. Definition — State Tax Commission Administrative Charge Account — Amount of administrative charge — Deposit of revenues into the restricted account — Interest deposited into General Fund — Expenditure of money deposited into …
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(1) As used in this section, “qualifying tax, fee, or charge” means a tax, fee, or charge the commission administers under:
Terms Used In Utah Code 59-1-306
- Equal: means , with respect to biological sex, of the same value. 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
(1)(c) Section 19-6-714;
(1)(d) Section 19-6-805;
(1)(e) Chapter 12, Sales and Use Tax Act, other than a tax under Chapter 12, Part 1, Tax Collection, or Chapter 12, Part 18, Additional State Sales and Use Tax Act;
(1)(f) Section 59-27-105;
(1)(g) Section 63H-1-205; or
(2) There is created a restricted account within the General Fund known as the “State Tax Commission Administrative Charge Account.”
(3) Subject to the other provisions of this section, the restricted account shall consist of administrative charges the commission retains and deposits in accordance with this section.
(4) For purposes of this section, the administrative charge is a percentage of revenues the commission collects from each qualifying tax, fee, or charge of not to exceed the lesser of:
(4)(a) 1.5%; or
(4)(b) an equal percentage of revenues the commission collects from each qualifying tax, fee, or charge sufficient to cover the cost to the commission of administering the qualifying taxes, fees, or charges.
(5) The commission shall deposit an administrative charge into the restricted account.
(6) Interest earned on the restricted account shall be deposited into the General Fund.
(7) The commission shall expend money appropriated by the Legislature to the commission from the restricted account to administer qualifying taxes, fees, or charges.