{"data":{"id":"us-ut/utah-code-59-12-118","jurisdiction":"us-ut","citation":"Utah Code § 59-12-118","heading":"Commission's authority to administer sales and use tax.","body":"Except as provided in Sections 59-12-209 and 59-12-302, the commission shall have exclusive authority to administer, operate, and enforce the provisions of this chapter including:\n(1) determining, assessing, and collecting any sales and use tax imposed pursuant to this chapter;\n(2) representing each designated political subdivision's interest in any administrative proceeding involving the state or local option sales and use tax;\n(3) adjudicating any administrative proceedings involving the state or local option sales and use tax;\n(4) waiving, reducing, or compromising any penalty and interest imposed in connection with any determination of state or local option sales or use tax; and\n(5) prescribing forms and rules to conform with this chapter for the making of returns and for the ascertainment, assessment, and collection of the taxes imposed under this chapter.","path":["Title 59 Revenue and Taxation","Chapter 59-12 Sales and Use Tax Act","Part 59-12-1 Tax Collection"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter12/59-12-S118.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"2faf16ea1123c5c8b7986a365c2af16a157abc4d491abcb7e4ea3e260deb1016","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-12-117","next":"us-ut/utah-code-59-12-123"},"notice":"GroundRules: Original legal text. Not legal advice."}