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UTAH STATUTES AND CODES
59-14-404 - Administration of chapter by commission.
59-14-404. Administration of chapter by commission.
The commission shall administer and enforce the taxes imposed by this chapter and may:
(1) enter upon the premises of any taxpayer and examine or cause to be examined by anyagent or representative designated by it for that purpose, any books, papers, records, ormemoranda bearing upon the taxes; and
(2) secure any other information directly or indirectly concerned in the enforcement ofthis chapter.
The commission shall administer and enforce the taxes imposed by this chapter and may:
(1) enter upon the premises of any taxpayer and examine or cause to be examined by anyagent or representative designated by it for that purpose, any books, papers, records, ormemoranda bearing upon the taxes; and
(2) secure any other information directly or indirectly concerned in the enforcement ofthis chapter.
Renumbered and Amended by Chapter 2, 1987 General Session
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