Utah Code 59-26-106. Records
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(1) A multi-channel video or audio service provider shall maintain records, statements, books, or accounts necessary to determine the amount of tax that the multi-channel video or audio service provider is required to remit to the commission under this chapter.
Terms Used In Utah Code 59-26-106
- Multi-channel video or audio service provider: includes the following except as specifically exempted by state or federal law:(3)(b)(i) a cable operator;(3)(b)(ii) a CATV provider;(3)(b)(iii) a multi-point distribution provider;(3)(b)(iv) a MMDS provider;(3)(b)(v) a SMATV operator;(3)(b)(vi) a direct-to-home satellite service provider; or(3)(b)(vii) a DBS provider. See Utah Code 59-26-102(2) The commission may require a multi-channel video or audio service provider to make or keep the records, statements, books, or accounts the commission considers sufficient to show the amount of tax for which the multi-channel video or audio service provider is required to remit to the commission under this chapter:(2)(a) by notice served upon that multi-channel video or audio service provider; or(2)(b) by administrative rule made in accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act .(3) After notice by the commission, a multi-channel video or audio service provider shall open the records, statements, books, or accounts specified in Subsection(2) for examination by the commission or a duly authorized agent of the commission.