{"data":{"id":"us-ut/utah-code-59-35-202","jurisdiction":"us-ut","citation":"Utah Code § 59-35-202","heading":"Administration, collection, and enforcement of tax -- Administrative charge -- Rulemaking.","body":"(1) The commission shall administer, collect, and enforce a tax under this chapter in accordance with:\n(a) Chapter 1, General Taxation Policies; and\n(b) any rules made by the commission under Subsection (3).\n(2) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from a tax under this chapter.\n(3) The commission may, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, make rules:\n(a) establishing procedures for the collection and remittance of the tax;\n(b) establishing standards for determining the amount described in Subsection 59-35-201(2)(b)(ii), consistent with Subsection 59-35-201(3);\n(c) establishing reporting requirements; and\n(d) providing for the administration of this chapter.","path":["Title 59 Revenue and Taxation","Chapter 59-35 Targeted Advertising Tax","Part 59-35-2 Targeted Advertising Tax"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter35/59-35-S202.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"1a691fbf0c17f654728e81bdeb4c3bc76080c5417ffcee3b2a36dad7a9d107a0","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-35-201","next":"us-ut/utah-code-59-35-203"},"notice":"GroundRules: Original legal text. Not legal advice."}