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United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-1-308

Municipal energy sales and use taxes collected under this part must be reported to the commission on forms that identify the taxpayer’s municipality; if the municipality cannot be accurately deter…

Source excerpt

administrative rulemakingmunicipal energy sales and use taxesmunicipal taxationtax allocationtax distributiontax reporting
Jurisdiction
United States — Utah
Status
In force
Dates
Legal dates not recorded
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01

Purpose and legislative effect

“Municipal energy sales and use taxes collected under this part must be reported to the commission on forms that identify the taxpayer’s municipality; if the municipality cannot be accurately determined, the commission must make rules to proportionally distribute the taxes collected.”

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02

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Subsection 10-1-308(1)

Municipal energy sales and use taxes collected under this part must be reported to the commission on forms that correctly identify the municipality where the taxpayer is located.

Section 10-1-308(1)

Subsection 10-1-308(2)

The commission must make rules to proportionally distribute collected taxes when the taxpayer’s municipality cannot be accurately determined.

Section 10-1-308(2)

04

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In force source record

Source record from le.utah.gov · Legal dates not recorded

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Showing 3 of 3 provisions

Provision 3

Part 10-1-3

part 10-1-3 Municipal Energy Sales and Use Tax Act

§ 10-1-308Report of tax collections -- Allocation when location of taxpayer cannot be accurately determined.Provision

Source excerpt

Municipal energy sales and use taxes collected under this part must be reported to the commission on forms that identify the taxpayer’s municipality; if the municipality cannot be accurately determined, the commission must make rules to proportionally distribute the taxes collected.

Report of tax collections -- Allocation when location of taxpayer cannot be accurately determined. All municipal energy sales and use taxes collected under this part shall be reported to the commission on forms that accurately identify the municipality where the taxpayer is located. The commission shall make rules, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act , to proportionally distribute all taxes collected if the municipality where the taxpayer is located cannot be accurately determined.
Section 10-1-308Verify source
§ 10-1-308(1)Subsection 10-1-308(1)Provision

Source excerpt

Municipal energy sales and use taxes collected under this part must be reported to the commission on forms that correctly identify the municipality where the taxpayer is located.

All municipal energy sales and use taxes collected under this part shall be reported to the commission on forms that accurately identify the municipality where the taxpayer is located.
Section 10-1-308(1)Verify source
§ 10-1-308(2)Subsection 10-1-308(2)Provision

Source excerpt

The commission must make rules to proportionally distribute collected taxes when the taxpayer’s municipality cannot be accurately determined.

The commission shall make rules, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act , to proportionally distribute all taxes collected if the municipality where the taxpayer is located cannot be accurately determined.
Section 10-1-308(2)Verify source

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