Partnertax.ai
Start free trial →

Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-1-211

Uniform system of accounts

Official textle.utah.gov

# (1)

The commission shall establish a uniform system of accounts and when established it shall be followed by all taxing entities within the state.

# (2)

The commission may make rules directly relating to the administration of a uniform system of accounts and shall periodically publish these rules and distribute them to all taxing entities.

# (3)

The commission shall certify a list of all taxing entities that do not comply with the laws and rules pertaining to uniform accounts to the county attorney of the county in which the entity is located. The county attorney shall immediately notify the official or officials charged by law with complying with them. If the official or officials fail to so comply within 60 days after receipt of the notice, the county attorney shall commence proceedings in district court in mandamus to require performance.

Last amended: Amended by Chapter 3, 1988 General Session

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 59-1-101 · Definitions
  2. 59-1-201 · Composition of commission -- Terms -- Removal from office --…
  3. 59-1-202 · Qualifications of members of commission
  4. 59-1-203 · Conflicts of interest -- Salaries -- Ethics
  5. 59-1-204 · Oath of office
  6. 59-1-205 · Chairman -- Quorum -- Voting -- Sessions
  7. 59-1-206 · Appointment of staff -- Executive director -- Compensation…
  8. 59-1-206.1 · Definitions -- Background checks for employees
  9. 59-1-207 · Administration plan -- Executive director's functions
  10. 59-1-208 · Offices
  11. 59-1-209 · Official seal -- Authenticated copies of records as evidence
  12. 59-1-210 · General powers and duties
  13. 59-1-211 · Uniform system of accounts
  14. 59-1-213 · Annual report on Internal Revenue Code changes
  15. 59-1-213.1 · Public meeting on revision of commission publication
  16. 59-1-301 · Payment under protest -- Action to recover
  17. 59-1-302 · Penalty for nonpayment of certain taxes -- Jeopardy…
  18. 59-1-303 · Authorization for commission to apply overpayment of any tax…
  19. 59-1-304 · Definition -- Limitations on maintaining a class action that…
  20. 59-1-305 · Convenience fee to cover the costs of electronic payments
  21. 59-1-306 · Definition -- State Tax Commission Administrative Charge…
  22. 59-1-401 · Definitions -- Offenses and penalties -- Rulemaking…
  23. 59-1-402 · Definitions -- Interest
  24. 59-1-403 · Confidentiality -- Exceptions -- Penalty -- Application to…
  25. 59-1-403.1 · Disclosure of return information
  26. 59-1-404 · Definitions -- Confidentiality of commercial information…
  27. 59-1-405 · Commission consideration of confidential tax matters
  28. 59-1-501 · Procedure for obtaining redetermination of a deficiency --…
  29. 59-1-502.5 · Initial hearing -- Formal hearing to exhaust…
  30. 59-1-503 · Assessment and payment of deficiency
  31. 59-1-504 · Time determination final
  32. 59-1-601 · District court jurisdiction
  33. 59-1-602 · Right to appeal -- Venue -- County as party in interest
  34. 59-1-604 · Burden of proof -- Decision of court
  35. 59-1-607 · Decision of district court as final determination
  36. 59-1-608 · Appeal
  37. 59-1-610 · Standard of review of appellate court
  38. 59-1-611 · Requirement to post security -- Waiver -- Payment of tax,…
  39. 59-1-612 · Formal hearing to exhaust administrative remedies
  40. 59-1-613 · Judicial review -- Mandatory stay of certain commission cases
Full table of contents →