Utah § 69-2-401 - State Tax Commission -- Administration of 911 emergency service charges.

Full text of Utah Utah Code § 69-2-401 — State Tax Commission -- Administration of 911 emergency service charges., with citation guidance and answers to common questions.

§ 69-2-401. State Tax Commission -- Administration of 911 emergency service charges.

Effective 7/1/2017
69-2-401.  State Tax Commission -- Administration of 911 emergency service charges.
(1) The commission shall collect, enforce, and administer the charges levied under this part using the same procedures used in the administration, collection, and enforcement of state sales and use taxes under:
(a)Title 59, Chapter 1, General Taxation Policies; and
(b)Title 59, Chapter 12, Part 1, Tax Collection, except for:
(i) Section 59-12-104;
(ii) Section 59-12-104.1;
(iii) Section 59-12-104.2;
(iv) Section 59-12-104.6;
(v) Section 59-12-107.1; and
(vi) Section 59-12-123.
(2) The commission shall act on a provider that is delinquent in remitting a charge levied under this part in accordance with Title 59, Chapter 1, Part 14, Assessment, Collections, and Refunds Act.
(3) The commission may determine by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, requirements and procedures for administering, collecting, and enforcing the charges levied under this part.
(4) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the funds that the commission collects from the charges levied under this part.
(5) The charges levied under this part are subject to Section 69-2-303.


Enacted by Chapter 430, 2017 General Session

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

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Frequently Asked Questions About Utah § 69-2-401

What does Utah Code § 69-2-401 cover?

Section 69-2-401 ("State Tax Commission -- Administration of 911 emergency service charges.") 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 § 69-2-401?

A common citation format is "Utah Code § 69-2-401" (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.

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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.

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