Utah Code § 10-1-308
This is the official text of Utah Code § 10-1-308, part of Utah’s Code — part of the compiled statutory law of Utah, published by the state as "Code." Browse the sections below, each linked to its official government source.
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§ 10-1-308. Report of tax collections -- Allocation when location of taxpayer cannot be accurately determined.
Official statutory text
(1) 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. (2) 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.
Status: in_force · Read it on the official government site
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