GroundRules
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- Utah Code § 59-12-2103 · Imposition of tax -- Base -- Rate -- Expenditure of revenue collected from the tax -- Administration, collection, and enforcement of tax by commission -- Administrative charge -- Enactment or repeal of tax -- Annexation -- Notice.
- Utah Code § 59-12-2104 · Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-2105 · Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-2106 · Purchaser relief from liability.
- Utah Code § 59-12-2202 · Definitions.
- Utah Code § 59-12-2203 · Authority to impose a sales and use tax under this part.
- Utah Code § 59-12-2204 · Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction.
- Utah Code § 59-12-2205 · Determination of the location of a transaction.
- Utah Code § 59-12-2206 · Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenue monthly by electronic funds transfer -- Transfer of revenue to a public transit district or eligible political subdivision.
- Utah Code § 59-12-2207 · Administrative charge.
- Utah Code § 59-12-2208 · Legislative body approval requirements -- Notice -- Voter approval requirements.
- Utah Code § 59-12-2209 · Enactment, repeal, or change in the rate of a sales and use tax under this part -- Annexation -- Notice.
- Utah Code § 59-12-2210 · Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-2211 · Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-2212 · Purchaser relief from liability.
- Utah Code § 59-12-2212.1 · Transition provisions.
- Utah Code § 59-12-2212.2 · Allowable uses of local option sales and use tax revenue.
- Utah Code § 59-12-2213 · County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate.
- Utah Code § 59-12-2214 · County, city, or town option sales and use tax to fund a system for public transit, an airport facility, a water conservation project, or to be deposited into the County of the First Class Highway Projects Fund -- Base -- Rate.
- Utah Code § 59-12-2215 · City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.
- Utah Code § 59-12-2216 · County option sales and use tax for a fixed guideway, to fund a system for public transit, or for highways -- Base -- Rate -- Allocation and expenditure of revenues.
- Utah Code § 59-12-2217 · County option sales and use tax for transportation -- Base -- Rate -- Written prioritization process -- Approval by county legislative body.
- Utah Code § 59-12-2218 · County, city, or town option sales and use tax for airports, highways, and systems for public transit -- Base -- Rate -- Administration of sales and use tax -- Voter approval exception.
- Utah Code § 59-12-2219 · County option sales and use tax for highways and public transit -- Base -- Rate -- Distribution and expenditure of revenue -- Revenue may not supplant existing budgeted transportation revenue.
- Utah Code § 59-12-2220 · County option sales and use tax to fund highways or a system for public transit -- Base -- Rate.
- Utah Code § 59-12-2401 · Definitions.
- Utah Code § 59-12-2402 · Imposition of emergency services tax -- Permitted rates -- Expenditure and distribution of tax revenue -- Administration, collection, and enforcement of tax -- Administrative charge.
- Utah Code § 59-12-2403 · Enactment, reauthorization, repeal, or change in the rate of an emergency services tax -- Annexation -- Notice -- Requirements for enforcement of reauthorized tax.
- Utah Code § 59-12-2404 · Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-2405 · Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-2406 · Purchaser relief from liability.
- Utah Code § 59-13-102 · Definitions.
- Utah Code § 59-13-103 · List of clean fuels provided to tax commission .
- Utah Code § 59-13-201 · Rate -- Tax basis -- Exemptions -- Revenue deposited into the Transportation Fund -- Restricted account for boating uses -- Refunds -- Reduction of tax in limited circumstances.
- Utah Code § 59-13-201.5 · Refund of taxes impacting Ute tribe and Ute tribal members.
- Utah Code § 59-13-202 · Refund of tax for agricultural uses on individual income and corporate franchise and income tax returns -- Application for permit for refund -- Division of Finance to pay claims -- Rules permitted to enforce part -- Penalties -- Revenue and Taxation Interim Committee study.
- Utah Code § 59-13-202.5 · Refunds of tax due to fire, flood, storm, accident, crime, discharge in bankruptcy, or mixing of fuels -- Filing claims and affidavits -- Commission approval -- Rulemaking -- Appeals -- Penalties.
- Utah Code § 59-13-203.1 · Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.
- Utah Code § 59-13-204 · Distributors liable for tax -- Computations -- Exceptions -- Assumption of liability statements -- Motor fuel received -- Tax to be added to price of motor fuel.
- Utah Code § 59-13-205 · License certificate -- Display at place of business -- Failure to secure license -- Penalties.
- Utah Code § 59-13-206 · Distributor requirements -- Reports and statements to be furnished to the commission -- Contents of statements -- Statement to be signed -- Penalties.
- Utah Code § 59-13-207 · Deductions allowed -- Prorating of deduction to retail dealers.
- Utah Code § 59-13-208 · Motor fuel shipments from out of state -- Reports required.
- Utah Code § 59-13-209 · Due date -- Delinquency -- Penalties -- Interest -- Collection procedure.
- Utah Code § 59-13-210 · Commission rulemaking authority.
- Utah Code § 59-13-211 · Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.
- Utah Code § 59-13-212 · Penalties for failure to make reports or returns -- Criminal penalties.
- Utah Code § 59-13-301 · Tax basis -- Rate -- Exemptions -- Revenue deposited with treasurer and credited to Transportation Fund -- Reduction of tax in limited circumstances.
- Utah Code § 59-13-301.5 · Refund of taxes impacting Ute tribe and Ute tribal members.
- Utah Code § 59-13-302 · Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds -- Discontinuance of business -- Liens upon property.
- Utah Code § 59-13-303 · Special fuel user permits -- Application -- Revocation of permits under certain circumstances.
- Utah Code § 59-13-304 · Inspection of clean fuel vehicles.
- Utah Code § 59-13-305 · User report required -- Contents of report -- Signature -- Penalties -- Exemptions from requirements -- Change of exemption status -- Duty to notify commission.
- Utah Code § 59-13-306 · Due date of special fuel tax.
- Utah Code § 59-13-307 · Supplier reports -- Signature required -- Penalties.
- Utah Code § 59-13-308 · Delinquency -- Penalties -- Interest.
- Utah Code § 59-13-310 · Special fuel from out of state -- Reports required -- Contents of reports.
- Utah Code § 59-13-311 · Tax is a lien against vehicle -- Removable only when tax is paid.
- Utah Code § 59-13-312 · Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.
- Utah Code § 59-13-313 · Commission to enforce the laws -- Estimations of tax -- Penalties -- Notice of determinations -- Information sharing with other states.
- Utah Code § 59-13-314 · Special fuel user permit required before registration of vehicle.
- Utah Code § 59-13-315 · Transfer of ownership of vehicle -- Lien to be removed -- Tax clearance by commission.
- Utah Code § 59-13-318 · Refunds.
- Utah Code § 59-13-320 · Penalties for violations of the special fuel tax provisions.
- Utah Code § 59-13-320.5 · Use of dyed diesel on highways prohibited -- Penalty.
- Utah Code § 59-13-321 · Wholesaler option for rack distributions tax payments -- Notification -- Security.
- Utah Code § 59-13-322 · Refunds of tax due to fire, flood, storm, accident, crime, discharge in bankruptcy, or mixing of fuels -- Filing claims and affidavits -- Commission approval -- Rulemaking -- Appeals -- Penalties.
- Utah Code § 59-13-401 · Aviation fuel tax -- Rate.
- Utah Code § 59-13-402 · Revenue from taxes deposited with treasurer -- Credit to Aeronautics Restricted Account -- Purposes for which funds may be used -- Allocation of funds -- Reports -- Returns required.
- Utah Code § 59-13-403 · Administration and penalties -- Bond requirements.
- Utah Code § 59-13-501 · Interstate fuel tax agreements by commission -- Contents of agreement -- Rulemaking power -- Legal remedies -- Conflicts.
- Utah Code § 59-13-502 · Interstate fuel tax agreements -- Compliance procedures.
- Utah Code § 59-14-102 · Definitions.
- Utah Code § 59-14-103 · Waiver or reduction of penalty.
- Utah Code § 59-14-104 · Rate reduction for modified risk tobacco products.
- Utah Code § 59-14-105 · Electronic reporting of report on product transferred into the state.
- Utah Code § 59-14-106 · Revocation of license for controlled substance sale and distribution.
- Utah Code § 59-14-201 · License -- Application of part -- Fee -- Bond -- Exceptions.
- Utah Code § 59-14-202 · Issuance of licenses -- Common carrier licenses -- Contents -- Valid for three years -- Revocation -- Distribution requirements.
- Utah Code § 59-14-203 · Failure to obtain a license -- Penalty.
- Utah Code § 59-14-204 · Tax basis -- Rate -- Future increase -- Cigarette Tax Restricted Account -- Appropriation and expenditure of revenues.
- Utah Code § 59-14-204.5 · Application of excise tax on tribal lands.
- Utah Code § 59-14-205 · Stamping procedure -- Rules -- Exceptions -- Penalty -- Collection procedure.
- Utah Code § 59-14-206 · Sales of stamps -- Deposit of revenues -- Redemption of unused stamps -- Discount on lump purchases of stamps -- Unlawful acts.
- Utah Code § 59-14-207.5 · Transactions only with licensed manufacturers, importers, distributors, and retailers.
- Utah Code § 59-14-207.6 · Unstamped cigarettes.
- Utah Code § 59-14-208 · Rules for stamping and packaging procedures -- Penalty.
- Utah Code § 59-14-208.5 · Payment of cigarette tax by consumers.
- Utah Code § 59-14-209 · Penalty for willful violation -- Counterfeit cigarettes.
- Utah Code § 59-14-210 · Prohibited sales of cigarettes.
- Utah Code § 59-14-211 · Penalties for dealing with prohibited cigarettes -- Private right of action.
- Utah Code § 59-14-212 · Reporting of imported cigarettes -- Penalty.
- Utah Code § 59-14-213 · Contraband goods.
- Utah Code § 59-14-214 · Nonparticipating manufacturer equity assessment.
- Utah Code § 59-14-215 · Transitional inventory tax on cigarettes -- Penalties and interest for failure to comply -- Credit or refund for outdated, unaffixed stamps.
- Utah Code § 59-14-301 · Registration and licensing -- Fee -- Bond exceptions.
- Utah Code § 59-14-302 · Tax basis -- Rates.
- Utah Code § 59-14-303 · Remittance of tax -- Returns -- Invoice required -- Filing requirements -- Reports -- Exceptions -- Penalties -- Overpayments.
- Utah Code § 59-14-304 · Transitional inventory tax on tobacco products -- Penalties and interest for failure to comply.
- Utah Code § 59-14-305 · Credit or refund for cigarette rolling machine operator.