59-26-104 - Collection of tax. - Utah Statutes

59-26-104. Collection of tax.
A multi-channel video or audio service provider shall:
(1) collect the tax imposed by Section 59-26-103 from the purchaser; and
(2) remit the tax collected under Subsection (1) to the commission:
(a) quarterly on or before the last day of the month immediately following the last day ofeach calendar quarter; and
(b) on a return prescribed by the commission.

Enacted by Chapter 300, 2004 General Session