§ 59-1-301 Payment under protest — Action to recover
§ 59-1-302 Penalty for nonpayment of certain taxes — Jeopardy proceedings
§ 59-1-303 Authorization for commission to apply overpayment of any tax or fee against taxpayer’s liability for any tax or fee
§ 59-1-304 Definition — Limitations on maintaining a class action that relates to a tax or fee — Requirements for a person to be included as a member of a class in a class action — Rulemaking authority — Limitations on recovery by members of a class — Severabil
§ 59-1-305 Convenience fee to cover the costs of electronic payments
§ 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 the restricted account
§ 59-1-306 v2 Definition — State Tax Commission Administrative Charge Account — Amount of administrative charge — Deposit of revenue into the restricted account — Interest deposited into General Fund — Expenditure of money deposited into the restricted account
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Terms Used In Utah Code > Title 59 > Chapter 1 > Part 3 - Miscellaneous Provisions

  • Adjudicative proceeding: means :
         (2)(a) an action by a board, commission, department, officer, or other administrative unit of the state that determines the legal rights, duties, privileges, immunities, or other legal interests of one or more identifiable persons, including an action to grant, deny, revoke, suspend, modify, annul, withdraw, or amend an authority, right, or license; and
         (2)(b) judicial review of an action described in Subsection (2)(a). See Utah Code 68-3-12.5
  • Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • 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
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • 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
  • Writing: includes :
         (48)(a) printing;
         (48)(b) handwriting; and
         (48)(c) information stored in an electronic or other medium if the information is retrievable in a perceivable format. See Utah Code 68-3-12.5