Utah § 59-12-2206 - Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenue monthly by electronic funds transfer -- Transfer of revenue to a public transit district or eligible political subdivision.
Full text of Utah Utah Code § 59-12-2206 — Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenue monthly by electronic funds transfer -- Transfer of revenue to a public transit district or eligible political subdivision., with citation guidance and answers to common questions.
§ 59-12-2206. Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenue monthly by electronic funds transfer -- Transfer of revenue to a public transit district or eligible political subdivision.
Effective 5/6/2026 59-12-2206.
Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenue monthly by electronic funds transfer -- Transfer of revenue to a public transit district or eligible political subdivision.
(1)
Except as provided in Subsection (2), the commission shall administer, collect, and enforce a sales and use tax imposed under this part.
(2)
The commission shall administer, collect, and enforce a sales and use tax imposed under this part in accordance with:
(a)
the same procedures used to administer, collect, and enforce a tax under:
A sales and use tax under this part is not subject to Subsections 59-12-205(2) and (4) through (6).
(4)
Subject to Section 59-12-2207 and except as provided in Subsections (5) and (6) or another provision of this part, the state treasurer shall transmit revenue collected within a county, city, or town from a sales and use tax under this part to the county, city, or town legislative body monthly by electronic funds transfer.
(5)
Beginning no sooner than January 1, 2026, and subject to Section 59-12-205, before transmitting revenue as described in Subsection (4), and before application of Subsection (6), and as described in Section 63N-23-306, beginning the first day of a calendar quarter after the year set in the proposal and after the sales and use tax boundary for a convention center reinvestment zone is established under Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, the commission, at least annually, shall transfer an amount equal to 100% of the sales and use tax increment, as that term is defined in Section 63N-23-101, from a sales and use tax on transactions occurring within an established sales and use tax boundary, as that term is defined in Section 63N-23-101, to a convention center public infrastructure district created in accordance with Section 17D-4-202.1 for sales and use taxes imposed by a county of the first class in accordance with:
Subject to Section 59-12-2207, and except as provided in Subsection (6)(b), the state treasurer shall transfer revenue collected within a county, city, or town from a sales and use tax under this part directly to a public transit district organized under Title 17B, Chapter 2a, Part 8, Public Transit District Act, or an eligible political subdivision as defined in Section 59-12-2202, if the county, city, or town legislative body:
(i)
provides written notice to the commission and the state treasurer requesting the transfer; and
(ii)
designates the public transit district or eligible political subdivision to which the county, city, or town legislative body requests the state treasurer to transfer the revenue.
(b)
The commission shall transmit a portion of the revenue collected within a county, city, or town from a sales and use tax under this part that would be transferred to a public transit district or an eligible political subdivision under Subsection (6)(a) to the county, city, or town to fund public transit fixed guideway safety oversight under Section 72-1-214 if the county, city, or town legislative body:
(i)
provides written notice to the commission and the state treasurer requesting the transfer; and
(ii)
specifies the amount of revenue required to be transmitted to the county, city, or town.
Frequently Asked Questions About Utah § 59-12-2206
What does Utah Code § 59-12-2206 cover?
Section 59-12-2206 ("Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenue monthly by electronic funds transfer -- Transfer of revenue to a public transit district or eligible political subdivision.") 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 § 59-12-2206?
A common citation format is "Utah Code § 59-12-2206" (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 § 59-12-2206 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.
