59-12-2004 - Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax. - Utah Statutes

59-12-2004. Enactment or repeal of tax -- Effective date -- Administration, collection,and enforcement of tax.
(1) Subject to Subsections (2) and (3), a tax rate repeal or a tax rate change for a tax imposedunder this part shall take effect on the first day of a calendar quarter.
(2) (a) The enactment of a tax or a tax rate increase shall take effect on the first day of the firstbilling period that begins after the effective date of the enactment of the tax or the tax rate increase if thebilling period for the transaction begins before the effective date of the enactment of the tax or the taxrate increase under this part.
(b) The repeal of a tax or a tax rate decrease shall take effect on the first day of the last billingperiod that began before the effective date of the repeal of the tax or the tax rate decrease if the billingperiod for the transaction begins before the effective date of the repeal of the tax or the tax ratedecrease imposed under this part.
(3) (a) If a tax due under this part on a catalogue sale is computed on the basis of sales and usetax rates published in the catalogue, an enactment, repeal, or change in the rate of a tax under this parttakes effect:
(i) on the first day of a calendar quarter; and
(ii) beginning 60 days after the effective date of the enactment, repeal, or change in the rate ofthe tax under this part.
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, thecommission may by rule define the term "catalogue sale."
(4) The commission shall administer, collect, and enforce a tax under this part in accordancewith:
(a) the same procedures used to administer, collect, and enforce the tax under Part 1, TaxCollection;
(b) Chapter 1, General Taxation Policies; and
(c) Section 59-12-210.1.

Amended by Chapter 240, 2009 General Session