Utah Code 59-12-111. Penalty for certain purchasers that fail to file a return or pay a tax due — Commission rulemaking authority
Current as of: 2024 | Check for updates
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A person shall pay a penalty as provided in Section
(1) does not hold:
Terms Used In Utah Code 59-12-111
- Person: includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city, municipality, district, or other local governmental entity of the state, or any group or combination acting as a unit. See Utah Code 59-12-102
- State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102
- Storage: means any keeping or retention of tangible personal property or any other taxable transaction under Subsection
59-12-103 (1), in this state for any purpose except sale in the regular course of business. See Utah Code 59-12-102 - Use: means the exercise of any right or power over tangible personal property, a product transferred electronically, or a service under Subsection
59-12-103 (1), incident to the ownership or the leasing of that tangible personal property, product transferred electronically, or service. See Utah Code 59-12-102
(1)(a) a license under Section 59-12-106 ; or
(1)(b) a valid use tax registration certificate;
(2) purchases tangible personal property subject to taxation under Subsection 59-12-103(1) for storage, use, or other consumption in this state; and
(3) fails to file a return or pay the tax due as prescribed by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act .