Utah Code § 59-6-104: Commission administration of chapter -- Rulemaking authority.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-6 Mineral Production Tax Withholding
(1) To the extent the following are consistent with this chapter, the commission shall administer this chapter in accordance with:
(a) Chapter 1, General Taxation Policies; and
(b) Chapter 10, Part 4, Withholding of Tax.
(2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules necessary to effectuate the purposes of this chapter.
Collected 2026-09-03T11:34:33Z. Source file · JSON