{"data":{"id":"us-ut/utah-code-59-10-544","jurisdiction":"us-ut","citation":"Utah Code § 59-10-544","heading":"General powers and duties of the commission -- Deposit, distribution, or credit of revenues -- Refund reverts to state under certain circumstances.","body":"(1)\n(a) The commission shall administer and enforce a tax imposed under this chapter for which purpose it may divide the state into districts in each of which a branch office of the commission may be maintained.\n(b) A county may not be divided in forming a district.\n(2)\n(a) The commission shall deposit at least quarterly all revenue collected or received by the commission under this chapter with the state treasurer.\n(b) Subject to Sections 59-10-529 and 59-10-531, the commission shall distribute and credit, at least quarterly and based on a pro rata share of Income Tax Fund and Uniform School Fund appropriations for the current fiscal year, the revenue described in Subsection (2)(a) to:\n(i) the Income Tax Fund; and\n(ii) the Uniform School Fund in accordance with Section 53F-9-201.1.\n(c) The commission may credit to or draw from the Income Tax Fund and the Uniform School Fund:\n(i) annually to adjust for differences between estimates and actual amounts; or\n(ii) in the proportion described in Subsection (2)(b) to issue a refund.\n(d) If a refund the commission makes is not claimed within two years from the date the commission issues the refund:\n(i) the refund reverts to the state to be credited to the Income Tax Fund; and\n(ii) no further claim may be made on the commission for the amount of the refund.","path":["Title 59 Revenue and Taxation","Chapter 59-10 Individual Income Tax Act","Part 59-10-5 Procedure and Administration"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter10/59-10-S544.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"053276cf9250eedd5350197905c0092bf17170b50906cfc49234e2418b1cd0f0","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-541","next":"us-ut/utah-code-59-10-546"},"notice":"GroundRules: Original legal text. Not legal advice."}