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Utah · Through 2026 General Session

Utah Code § 59-12-206: Collection of taxes by commission -- Administrative charge.

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Where this section sits in the code
  1. Title 59 Revenue and Taxation
  2. Chapter 59-12 Sales and Use Tax Act
  3. Part 59-12-2 Local Sales and Use Tax Act

(1) The commission shall transmit the sales and use tax revenues the commission collects in accordance with a contract with any county, city, or town monthly by electronic funds transfer.

(2) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenues the commission collects from a tax under this part.

Collected 2026-09-03T11:34:33Z. Source file · JSON

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