Utah Code § 59-35-202: Administration, collection, and enforcement of tax -- Administrative charge -- Rulemaking.

(1) The commission shall administer, collect, and enforce a tax under this chapter in accordance with:

(a) Chapter 1, General Taxation Policies; and

(b) any rules made by the commission under Subsection (3).

(2) 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 chapter.

(3) The commission may, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, make rules:

(a) establishing procedures for the collection and remittance of the tax;

(b) establishing standards for determining the amount described in Subsection 59-35-201(2)(b)(ii), consistent with Subsection 59-35-201(3);

(c) establishing reporting requirements; and

(d) providing for the administration of this chapter.