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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-12-109

Confidentiality of information

Official textle.utah.gov

The confidentiality of returns and other information filed with the commission shall be governed by Section 59-1-403.
Renumbered and

Last amended: Amended by Chapter 5, 1987 General Session

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In this chapter (40 sections)
  1. 59-12-102 · Definitions. (Superseded 7/1/2026)
  2. 59-12-102.3 · Authority to enter into agreement -- Delegates
  3. 59-12-103 · Sales and use tax base -- Rates -- Effective dates -- Use…
  4. 59-12-104 · Exemptions. (Superseded 7/1/2026)
  5. 59-12-104.1 · Exemptions for religious or charitable institutions
  6. 59-12-104.2 · Exemption for accommodations and services taxed by the…
  7. 59-12-104.3 · Credit for certain repossessions of a motor vehicle
  8. 59-12-104.4 · Seller recordkeeping for purposes of higher education…
  9. 59-12-104.5 · Revenue and Taxation Interim Committee review of sales…
  10. 59-12-104.6 · Procedure for claiming a sales and use tax exemption for…
  11. 59-12-104.10 · Exemption from sales tax for cannabis
  12. 59-12-104.11 · Sales tax due for motor vehicle with adaptive driving…
  13. 59-12-106 · Definitions -- Sales and use tax license requirements --…
  14. 59-12-107 · Definitions -- Collection, remittance, and payment of tax…
  15. 59-12-107.1 · Direct payment permit
  16. 59-12-107.6 · Marketplace facilitator collection, remittance, and…
  17. 59-12-108 · Monthly payment -- Amount of tax a seller may retain --…
  18. 59-12-109 · Confidentiality of information
  19. 59-12-110 · Refunds procedures
  20. 59-12-110.1 · Refund or credit for taxes overpaid by a purchaser --…
  21. 59-12-111 · Penalty for certain purchasers that fail to file a return…
  22. 59-12-112 · Tax a lien when selling business -- Liability of purchaser
  23. 59-12-116 · License and tax in addition to other licenses and taxes
  24. 59-12-117 · Refusal to make or falsifying returns -- Evasion of payment…
  25. 59-12-118 · Commission's authority to administer sales and use tax
  26. 59-12-123 · Definitions -- Collection, remittance, and payment of a tax…
  27. 59-12-124 · Certified service provider liability
  28. 59-12-125 · Seller or certified service provider reliance on commission…
  29. 59-12-126 · Certified service provider or model 2 seller reliance on…
  30. 59-12-127 · Purchaser relief from liability
  31. 59-12-128 · Amnesty
  32. 59-12-129 · Monetary allowance under the agreement
  33. 59-12-202 · Legislative findings -- Commission authority
  34. 59-12-203 · County, city, or town may levy tax -- Contracts pursuant to…
  35. 59-12-204 · Sales and use tax ordinance provisions -- Tax rate --…
  36. 59-12-205 · Ordinances to conform with statutory amendments --…
  37. 59-12-206 · Collection of taxes by commission -- Administrative charge
  38. 59-12-208.1 · Enactment or repeal of tax -- Effective date -- Notice…
  39. 59-12-209 · Participation of qualifying jurisdictions in administration…
  40. 59-12-210 · Commission to provide data to counties
Full table of contents →