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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-1-306

Definition -- State Tax Commission Administrative Charge Account -- Amount of administrative charge -- Deposit of revenue into the restricted account -- Interest deposited into General Fund -- Expenditure of money deposited into the restricted account. (Superseded 1/1/2027)

Official textle.utah.gov27 subsections

Superseded 1/1/2027
59-1-306.
Definition -- State Tax Commission Administrative Charge Account -- Amount of administrative charge -- Deposit of revenue into the restricted account -- Interest deposited into General Fund -- Expenditure of money deposited into the restricted account.

# (1)

As used in this section, "qualifying tax, fee, or charge" means a tax, fee, or charge the commission administers under:

# (a)

Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;

# (b)

Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;

# (c)

Section 19-6-714;

# (d)

Section 19-6-805;

# (e)

Chapter 12, Sales and Use Tax Act, other than a tax under Chapter 12, Part 1, Tax Collection, or Chapter 12, Part 18, Additional State Sales and Use Tax Act;

# (f)

Section 59-27-105;

# (g)

Chapter 31, Cannabinoid Licensing and Tax Act;

# (h)

Chapter 32, Local Impact Mitigation Tax Act;

# (i)

Chapter 33, Wind or Solar Electric Generation Facility Capacity Tax;

# (j)

Chapter 35, Targeted Advertising Tax;

# (k)

Chapter 37, County Energy Excise Tax Act;

# (l)

Section 63H-1-205;

# (m)

Title 63N, Chapter 23, Part 2, Housing and Transit Reinvestment Zone;

# (n)

Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone;

# (o)

Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City;

# (p)

Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges; or

# (q)

Title 79, Chapter 6, Part 14, Energy Project Assessment.

# (2)

There is created a restricted account within the General Fund known as the "State Tax Commission Administrative Charge Account."

# (3)

Subject to the other provisions of this section, the restricted account shall consist of administrative charges the commission retains and deposits in accordance with this section.

# (4)

For purposes of this section, the administrative charge is a percentage of revenue the commission collects from each qualifying tax, fee, or charge of not to exceed the lesser of:

# (a)

1.5%; or

# (b)

an equal percentage of revenue the commission collects from each qualifying tax, fee, or charge sufficient to cover the cost to the commission of administering the qualifying taxes, fees, or charges.

# (5)

The commission shall deposit an administrative charge into the restricted account.

# (6)

Interest earned on the restricted account shall be deposited into the General Fund.

# (7)

The commission shall expend money appropriated by the Legislature to the commission from the restricted account to administer qualifying taxes, fees, or charges or to offset general operational expenses.

Last amended: Amended by Chapter 373, 2026 General Session

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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
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