Full text of Utah Utah Code § 69-2-303 — State Tax Commission -- Redistribution of emergency service charges revenue., with citation guidance and answers to common questions.
§ 69-2-303. State Tax Commission -- Redistribution of emergency service charges revenue.
Effective 7/1/2017
69-2-303.
State Tax Commission -- Redistribution of emergency service charges revenue.
| (1) |
As used in this section:
| (a) |
" Alternate recipient public safety answering point" means a public safety answering point that the commission determines should receive a redistribution. |
| (b) |
"Eligible portion of qualifying telecommunications charge revenues" means the portion of qualifying telecommunications charge revenues that:
| (i) |
were part of an original distribution; and |
| (ii) |
the commission determines should have been transmitted:
| (A) |
to an alternate recipient public safety answering point; and |
| (B) |
during the redistribution period. |
|
|
| (c) |
"Original distribution" means that the commission:
| (i) |
collects an amount of qualifying telecommunications charge revenues; and |
| (ii) |
transmits the amount of qualifying telecommunications charge revenues to an original recipient public safety answering point. |
|
| (d) |
"Original recipient public safety answering point" means a public safety answering point to which the commission makes an original distribution. |
| (f) |
"Redistribution" means that the commission:
| (i) |
makes an original distribution of qualifying telecommunications charge revenues to an original recipient public safety answering point; |
| (ii) |
after the commission makes the original distribution of qualifying telecommunications charge revenues to the original recipient public safety answering point, determines that an eligible portion of qualifying telecommunications charge revenues should have been transmitted to an alternate recipient public safety answering point as a result of:
| (A) |
a public safety answering point providing written notice to the commission that qualifying telecommunications charge revenues that the commission distributed to an original recipient public safety answering point should have been transmitted to an alternate recipient public safety answering point; or |
|
| (iii) |
in accordance with this section, transmits to the alternate recipient public safety answering point the eligible portion of qualifying telecommunications charge revenues for the redistribution period. |
|
| (g) |
"Redistribution determination date" means the date the commission determines that an alternate recipient public safety answering point should have received a redistribution, regardless of the date the commission actually transmits the redistribution to the alternate recipient public safety answering point. |
| (h) |
"Redistribution period" means the time period:
| (i) |
if the commission determines that an eligible portion of qualifying telecommunications charge revenues should have been transmitted to an alternate recipient public safety answering point beginning on a date that is 90 or more days before the redistribution determination date:
| (A) |
beginning 90 days before the redistribution determination date; and |
| (B) |
ending on the redistribution determination date; or |
|
| (ii) |
if the commission determines that an eligible portion of qualifying telecommunications charge revenues should have been transmitted to an alternate recipient public safety answering point beginning on a date that is less than 90 days before the redistribution determination date:
| (A) |
beginning on the date the eligible portion of qualifying telecommunications charge revenues should have been transmitted to the alternate recipient public safety answering point; and |
| (B) |
ending on the redistribution determination date. |
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|
| (2) |
Subject to Subsection (3), the commission may make a redistribution to an alternate recipient public safety answering point in an amount equal to the eligible portion of qualifying telecommunications charge revenues if:
| (a) |
the commission provides written notice to the following within 15 days after the commission determines to make the redistribution:
| (i) |
the original recipient public safety answering point; and |
| (ii) |
the alternate recipient public safety answering point; and |
|
| (b) |
the commission obtains:
| (i) |
an amended return from each person that reports a transaction that will be subject to the redistribution; or |
| (ii) |
if the commission determines that an amended return described in Subsection (2)(b)(i) is not required to make the redistribution, information:
| (A) |
supporting the redistribution; and |
| (B) |
supplied by a person who collects qualifying telecommunications charge revenues, a public safety answering point, or the commission. |
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|
| (3) |
The commission shall make a redistribution within 60 days after the requirements of Subsection (2) are met. |
| (4) |
This section does not limit the commission's authority to make a distribution of revenues under this chapter for a time period other than the redistribution period. |
Renumbered and Amended by Chapter
430, 2017 General Session
Frequently Asked Questions About Utah § 69-2-303
What does Utah Code § 69-2-303 cover?
Section 69-2-303 ("State Tax Commission -- Redistribution of emergency service charges revenue.") 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 § 69-2-303?
A common citation format is "Utah Code § 69-2-303" (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 § 69-2-303 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.
