Utah § 59-12-202 - Legislative findings -- Commission authority.

Full text of Utah Utah Code § 59-12-202 — Legislative findings -- Commission authority., with citation guidance and answers to common questions.

§ 59-12-202. Legislative findings -- Commission authority.

Effective 5/7/2025
59-12-202.  Legislative findings -- Commission authority.
(1)The Legislature finds that:
(a)intervention by counties, cities, and towns into the administration, operation, and enforcement of the local sales and use tax, particularly in the hearing and appeal process, increases the cost of administering both the local option sales and use tax and the state sales and use tax proceedings, and substantially delays the receipt of revenues for counties, cities, towns, and the state; and
(b)the interests and concerns of counties, cities, and towns can be adequately protected through the commission's enforcement efforts.
(2)The commission has exclusive authority to:
(a)administer, operate, and enforce the local option sales and use tax, without interference from counties, cities, or towns; and
(b)allow intervention by a county, city, or town only in the limited circumstances where a particular hearing or appeal may result in a significant lessening of the revenues of a single county, city, or town.


Amended by Chapter 261, 2025 General Session

Related Utah Legal Topics

Frequently Asked Questions About Utah § 59-12-202

What does Utah Code § 59-12-202 cover?

Section 59-12-202 ("Legislative findings -- Commission authority.") 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 § 59-12-202?

A common citation format is "Utah Code § 59-12-202" (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 § 59-12-202 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.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.