Utah § 59-35-202 - Administration, collection, and enforcement of tax -- Administrative charge -- Rulemaking.

Full text of Utah Utah Code § 59-35-202 — Administration, collection, and enforcement of tax -- Administrative charge -- Rulemaking., with citation guidance and answers to common questions.

§ 59-35-202. Administration, collection, and enforcement of tax -- Administrative charge -- Rulemaking.

Effective 5/6/2026
59-35-202.  Administration, collection, and enforcement of tax -- Administrative charge -- Rulemaking.
(1)The commission shall administer, collect, and enforce a tax under this chapter in accordance with:
(a)Chapter 1, General Taxation Policies; and
(b)any rules made by the commission under Subsection (3).
(2)The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from a tax under this chapter.
(3)The commission may, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, make rules:
(a)establishing procedures for the collection and remittance of the tax;
(b)establishing standards for determining the amount described in Subsection 59-35-201(2)(b)(ii), consistent with Subsection 59-35-201(3);
(c)establishing reporting requirements; and
(d)providing for the administration of this chapter.


Enacted by Chapter 437, 2026 General Session

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

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Frequently Asked Questions About Utah § 59-35-202

What does Utah Code § 59-35-202 cover?

Section 59-35-202 ("Administration, collection, and enforcement of tax -- Administrative charge -- Rulemaking.") 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 § 59-35-202?

A common citation format is "Utah Code § 59-35-202" (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 § 59-35-202 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.