Utah § 59-12-302 - Collection of tax -- Administrative charge.

Full text of Utah Utah Code § 59-12-302 — Collection of tax -- Administrative charge., with citation guidance and answers to common questions.

§ 59-12-302. Collection of tax -- Administrative charge.

Effective 5/7/2025
59-12-302.  Collection of tax -- Administrative charge.
(1)Except as provided in Subsections (2), (3), and (4), the tax authorized under this part shall be administered, collected, enforced, and interpreted in accordance with:
(a)the same procedures used to administer, collect, enforce, and interpret the tax under:
(i)Part 1, Tax Collection; or
(ii)Part 2, Local Sales and Use Tax Act; and
(b)Chapter 1, General Taxation Policies.
(2)The location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.
(3)A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or Subsections 59-12-205(2) and (4) through (6).
(4)A county auditor may make referrals to the commission to assist the commission in determining whether to require an audit of any person that is required to remit a tax authorized under this part.
(5)The commission:
(a)shall distribute the revenue collected from the tax to the county within which the revenue was collected; and
(b)shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenue the commission collects from a tax under this part.


Amended by Chapter 290, 2025 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-12-302

What does Utah Code § 59-12-302 cover?

Section 59-12-302 ("Collection 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 § 59-12-302?

A common citation format is "Utah Code § 59-12-302" (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 § 59-12-302 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.