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Utah · Through 2026 General Session

Utah Code § 59-8-106: Rulemaking authority.

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Where this section sits in the code
  1. Title 59 Revenue and Taxation
  2. Chapter 59-8 Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act

The commission is charged with the administration and enforcement of this chapter and may promulgate such rules under Title 63G, Chapter 3, Utah Administrative Rulemaking Act, as may be required to effectuate the purposes of this chapter.

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

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