Utah § 59-12-2004 - Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax -- Administrative charge.
Full text of Utah Utah Code § 59-12-2004 — Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax -- Administrative charge., with citation guidance and answers to common questions.
§ 59-12-2004. Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax -- Administrative charge.
59-12-2004.
Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax -- Administrative charge.
(1)
Subject to Subsections (2) and (3), a tax rate repeal or a tax rate change for a tax imposed under 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 takes effect on the first day of the first billing period that begins on or after the effective date of the enactment of the tax or the tax rate increase if the billing period for the transaction begins before the effective date of the enactment of the tax or the tax rate increase under this part.
(b)
The repeal of a tax or a tax rate decrease applies to a billing period if the billing statement for the billing period is rendered on or after the effective date of the repeal of the tax or the tax rate decrease 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 use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a tax under this part takes 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 of the tax under this part.
The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenues the commission collects from a tax under this part.
Frequently Asked Questions About Utah § 59-12-2004
What does Utah Code § 59-12-2004 cover?
Section 59-12-2004 ("Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax -- Administrative charge.") 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 § 59-12-2004?
A common citation format is "Utah Code § 59-12-2004" (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 § 59-12-2004 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.
