Utah § 59-37-301 - Administration, collection, and enforcement -- Rulemaking.
Full text of Utah Utah Code § 59-37-301 — Administration, collection, and enforcement -- Rulemaking., with citation guidance and answers to common questions.
§ 59-37-301. Administration, collection, and enforcement -- Rulemaking.
Effective 5/6/2026 59-37-301.
Administration, collection, and enforcement -- Rulemaking.
(1)
The commission shall administer, collect, and enforce a tax under this chapter in accordance with Chapter 1, General Taxation Policies.
(2)
Subject to Section 59-1-306, the commission shall:
(a)
deposit 10% of the revenue the commission collects from a tax under this chapter into the State Reinvestment Restricted Account created in Section 51-9-1102; and
(b)
distribute 90% of the revenue to the county that levied the tax.
(3)
The commission shall make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, about the delivered value of taxable energy.
provide that an arm's length sales price for taxable energy sold or used by a high-impact consumer is the delivered value to the high-impact consumer, unless the sales price does not include some portion of the taxable energy or component of delivered value; and
(b)
establish one or more default methods for determining the delivered value one time per calendar year on or before January 31 for taxable energy when the commission determines that the sales price does not accurately reflect delivered value.
(5)
In establishing a default method under Subsection (4)(b), the commission:
(a)
shall take into account quantity discounts and other reductions or increases in value that are generally available in the marketplace for various grades or types of property and classes of services; and
(b)
may consider:
(i)
generally applicable tariffs for various classes of utility services approved by the Public Service Commission or other governmental entity;
(ii)
posted prices;
(iii)
spot-market prices;
(iv)
trade publications;
(v)
market data; and
(vi)
other information and data prescribed by the commission.
Section 59-37-301 ("Administration, collection, and enforcement -- 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 § 59-37-301?
A common citation format is "Utah Code § 59-37-301" (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 § 59-37-301 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.
