Full text of Utah Utah Code § 19-12-304 — Revocation of certification., with citation guidance and answers to common questions.
§ 19-12-304. Revocation of certification.
Effective 5/13/2014 19-12-304.
Revocation of certification.
(1)
The director may revoke a certification issued under Section 19-12-303 if the director determines that:
(a)
the certification was obtained by fraud or gross misrepresentation; or
(b)
(i)
for a pollution control facility, a requirement of Subsection 19-12-303(1)(a) is not met; or
(ii)
for freestanding pollution control property, a requirement of Subsection 19-12-303(1)(b) is not met.
(2)
A shutdown of a pollution control facility or freestanding pollution control property due to force majeure, including obsolescence, is not cause to revoke the certification of the pollution control facility or freestanding pollution control property.
(3)
The director shall provide notice of the director's determination to revoke a certification by issuing a notice of agency action.
(4)
The holder of a certification may obtain judicial review of the decision of the director to revoke the certification.
(5)
A revocation under this section is final and conclusive unless the holder of the certification obtains judicial review in accordance with Subsection (4).
(6)
If a revocation is affirmed on appeal, the revocation is final on the date the holder receives the notice described in Subsection (3).
(7)
If a revocation becomes final under this section, the director shall notify the State Tax Commission of the revocation.
(8)
If the director revokes a certification under this section:
(a)
the prior sales and use tax exemptions the holder of the certification claimed under Section 19-12-201 are forfeited; and
(b)
the State Tax Commission shall collect taxes not paid by the holder of the certification:
(i)
as a result of claiming the sales and use tax exemptions under Subsection (8)(a); and
Section 19-12-304 ("Revocation of certification.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 19-12-304?
A common citation format is "Utah Code § 19-12-304" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 19-12-304 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
