Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-12-112
Tax a lien when selling business -- Liability of purchaser
The tax imposed by this chapter shall be a lien upon the property of any person who sells out the person's business or stock of goods or quits business. Such person shall complete the return provided for under Section 59-12-107, within 30 days after the date the person sold the business or stock of goods, or quit business. Such person's successor in business shall withhold enough of the purchase money to cover the amount of taxes due and unpaid until the former owner produces a receipt from the commission showing that the taxes have been paid, or a certificate that no taxes are due. If the purchaser of a business or stock of goods fails to withhold such purchase money and the taxes are due and unpaid after the 30-day period allowed, the purchaser is personally liable for the payment of the taxes collected and unpaid by the former owner.
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In this chapter (40 sections)
- 59-12-102.3 · Authority to enter into agreement -- Delegates
- 59-12-103 · Sales and use tax base -- Rates -- Effective dates -- Use…
- 59-12-104 · Exemptions. (Superseded 7/1/2026)
- 59-12-104.1 · Exemptions for religious or charitable institutions
- 59-12-104.2 · Exemption for accommodations and services taxed by the…
- 59-12-104.3 · Credit for certain repossessions of a motor vehicle
- 59-12-104.4 · Seller recordkeeping for purposes of higher education…
- 59-12-104.5 · Revenue and Taxation Interim Committee review of sales…
- 59-12-104.6 · Procedure for claiming a sales and use tax exemption for…
- 59-12-104.10 · Exemption from sales tax for cannabis
- 59-12-104.11 · Sales tax due for motor vehicle with adaptive driving…
- 59-12-106 · Definitions -- Sales and use tax license requirements --…
- 59-12-107 · Definitions -- Collection, remittance, and payment of tax…
- 59-12-107.1 · Direct payment permit
- 59-12-107.6 · Marketplace facilitator collection, remittance, and…
- 59-12-108 · Monthly payment -- Amount of tax a seller may retain --…
- 59-12-109 · Confidentiality of information
- 59-12-110 · Refunds procedures
- 59-12-110.1 · Refund or credit for taxes overpaid by a purchaser --…
- 59-12-111 · Penalty for certain purchasers that fail to file a return…
- 59-12-112 · Tax a lien when selling business -- Liability of purchaser
- 59-12-116 · License and tax in addition to other licenses and taxes
- 59-12-117 · Refusal to make or falsifying returns -- Evasion of payment…
- 59-12-118 · Commission's authority to administer sales and use tax
- 59-12-123 · Definitions -- Collection, remittance, and payment of a tax…
- 59-12-124 · Certified service provider liability
- 59-12-125 · Seller or certified service provider reliance on commission…
- 59-12-126 · Certified service provider or model 2 seller reliance on…
- 59-12-127 · Purchaser relief from liability
- 59-12-128 · Amnesty
- 59-12-129 · Monetary allowance under the agreement
- 59-12-202 · Legislative findings -- Commission authority
- 59-12-203 · County, city, or town may levy tax -- Contracts pursuant to…
- 59-12-204 · Sales and use tax ordinance provisions -- Tax rate --…
- 59-12-205 · Ordinances to conform with statutory amendments --…
- 59-12-206 · Collection of taxes by commission -- Administrative charge
- 59-12-208.1 · Enactment or repeal of tax -- Effective date -- Notice…
- 59-12-209 · Participation of qualifying jurisdictions in administration…
- 59-12-210 · Commission to provide data to counties
- 59-12-210.1 · Commission redistribution of certain sales and use tax…