Utah Code 59-12-354. Collection of tax — Administrative charge
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(1) Except as provided in Subsections (2) and (3), the tax authorized under this part shall be administered, collected, and enforced in accordance with:
Terms Used In Utah Code 59-12-354
- Land: includes :(18)(a) land;(18)(b) a tenement;(18)(c) a hereditament;(18)(d) a water right;(18)(e) a possessory right; and(18)(f) a claim. See Utah Code 68-3-12.5
- State: means the state of Utah, its departments, and agencies. 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) the same procedures used to administer, collect, and enforce the tax under:(1)(a)(i) Part 1, Tax Collection; or(1)(a)(ii) Part 2, Local Sales and Use Tax Act; and(1)(b) Chapter 1, General Taxation Policies.
(2)
(2)(a) The location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215 .
(2)(b) Except as provided in Subsection (2)(c), the commissionshall distribute the revenue collected from the tax to:
(2)(b)(i)
(2)(b)(i)(A) the municipality within which the revenue was collected, for a tax imposed under this part by a municipality; or
(2)(b)(i)(B) the Utah Fairpark Area Investment and Restoration District, for a tax imposed under this part by the Utah Fairpark Area Investment and Restoration District; and
(2)(b)(ii) the Point of the Mountain State Land Authority, for a tax imposed under Subsection 59-12-352 (6).
(2)(c) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from a tax under this part.
(3) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or Subsections 59-12-205 (2) through (5).