Utah § 59-38-104 - Collection and administration of tax. (Effective 10/1/2026)
Full text of Utah Utah Code § 59-38-104 — Collection and administration of tax. (Effective 10/1/2026), with citation guidance and answers to common questions.
§ 59-38-104. Collection and administration of tax. (Effective 10/1/2026)
Effective 10/1/2026 59-38-104.
Collection and administration of tax.
(1)
The commission shall administer, collect, and enforce the tax under this chapter in accordance with:
(a)
Chapter 1, General Taxation Policies; and
(b)
the same procedures used to administer, collect, and enforce the tax under Chapter 12, Part 1, Tax Collection.
(2)
(a)
A covered entity that collects the tax imposed on covered transactions shall remit to the commission, in an electronic format approved by the commission:
(i)
the tax due in the previous quarter; and
(ii)
the tax return.
(b)
Notwithstanding Subsection (2)(a), if a covered entity is required to file a sales and use tax return, the covered entity shall file the tax return and remit the tax imposed under this chapter in an electronic format the commission approves on the same schedule as the covered entity's sales and use tax filing.
(3)
A covered entity shall maintain records of covered transactions to determine the amount of tax due under this part for a period of three years.
(4)
The commission may make an assessment in accordance with Section 59-1-1405 for a deficiency of a tax, fee, or charge required to be paid under this chapter.
(5)
In addition to the tax required by this part, a person shall pay a penalty as provided in Section 59-1-401, plus interest at the rate and in the manner provided in Section 59-1-402, if a person subject to this section fails to:
(a)
pay the tax imposed by this part;
(b)
pay the tax on time; or
(c)
file a return or statement required by this part.
(6)
An overpayment of a tax imposed by this part shall accrue interest at the rate and in the manner provided in Section 59-1-402.
(7)
The commission shall administer the tax imposed under this chapter based on referrals of covered entities from the division in accordance with Section 78B-3-1004.
Section 59-38-104 ("Collection and administration of tax. (Effective 10/1/2026)") 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 § 59-38-104?
A common citation format is "Utah Code § 59-38-104" (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 § 59-38-104 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.
