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

10-1-308. Report of tax collections -- Allocation when location of taxpayer cannotbe accurately determined.
(1) All municipal energy sales and use taxes collected under this part shall be reported tothe 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, UtahAdministrative Rulemaking Act, to proportionally distribute all taxes collected if themunicipality where the taxpayer is located cannot be accurately determined.

Amended by Chapter 382, 2008 General Session