{"data":{"id":"us-ut/utah-code-59-26-106","jurisdiction":"us-ut","citation":"Utah Code § 59-26-106","heading":"Records.","body":"(1) A multi-channel video or audio service provider shall maintain records, statements, books, or accounts necessary to determine the amount of tax that the multi-channel video or audio service provider is required to remit to the commission under this chapter.\n(2) The commission may require a multi-channel video or audio service provider to make or keep the records, statements, books, or accounts the commission considers sufficient to show the amount of tax for which the multi-channel video or audio service provider is required to remit to the commission under this chapter:\n(a) by notice served upon that multi-channel video or audio service provider; or\n(b) by administrative rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.\n(3) After notice by the commission, a multi-channel video or audio service provider shall open the records, statements, books, or accounts specified in Subsection (2) for examination by the commission or a duly authorized agent of the commission.","path":["Title 59 Revenue and Taxation","Chapter 59-26 Multi-Channel Video or Audio Service Tax Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter26/59-26-S106.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"a2657d51e005b2b69110199d5ed9b253a04b884e14d1378ee842a1c315013f97","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-26-105","next":"us-ut/utah-code-59-26-108"},"notice":"GroundRules: Original legal text. Not legal advice."}