Amnesty

# (1)

As used in this section, "amnesty" means that a seller is not required to pay the following amounts that the seller would otherwise be required to pay:

# (a)

a tax, fee, or charge under:

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

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

(iii)
Section 19-6-714;

(iv)
Section 19-6-805;

(v) Chapter 26, Multi-Channel Video or Audio Service Tax Act;

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

(vii) this chapter;

# (b)

a penalty on a tax, fee, or charge described in Subsection (1)(a); or

# (c)

interest on a tax, fee, or charge described in Subsection (1)(a).

# (2)

# (a)

Except as provided in Subsections (2)(b) and (3) and subject to Subsections (4) and (5), the commission shall grant a seller amnesty if the seller:

(i) obtains a license under Section 59-12-106; and

(ii) is registered under the agreement.

# (b)

The commission is not required to grant a seller amnesty under this section beginning 12 months after the date the state becomes a full member under the agreement.

# (3)

A seller may not receive amnesty under this section for a tax, fee, or charge:

# (a)

the seller collects;

# (b)

the seller remits to the commission;

# (c)

that the seller is required to remit to the commission on the seller's purchase; or

# (d)

arising from a transaction that occurs within a time period that is under audit by the commission if:

(i) the seller receives notice of the commencement of the audit prior to obtaining a license under Section 59-12-106; and

(ii)

(A) the audit described in Subsection (3)(d)(i) is not complete; or

(B) the seller has not exhausted all administrative and judicial remedies in connection with the audit described in Subsection (3)(d)(i).

# (4)

# (a)

Except as provided in Subsection (4)(b), amnesty the commission grants to a seller under this section:

(i) applies to the time period during which the seller is not licensed under Section 59-12-106; and

(ii) remains in effect if, for a period of three years, the seller:

(A) remains registered under the agreement;

(B) collects a tax, fee, or charge on a transaction subject to a tax, fee, or charge described in Subsection (1)(a); and

(C) remits to the commission the taxes, fees, and charges the seller collects in accordance with Subsection (4)(a)(ii)(B).

# (b)

The commission may not grant a seller amnesty under this section if, with respect to a tax, fee, or charge for which the seller would otherwise be granted amnesty under this section, the seller commits:

(i) fraud; or

(ii) an intentional misrepresentation of a material fact.

# (5)

# (a)

If a seller does not meet a requirement of Subsection (4)(a)(ii), the commission shall require the seller to pay the amounts described in Subsection (1) that the seller would have otherwise been required to pay.

# (b)

Notwithstanding Section 59-1-1410, for purposes of requiring a seller to pay an amount in accordance with Subsection (5)(a), the time period for the commission to make an assessment under Section 59-1-1410 is extended for a time period beginning on the date the seller does not meet a requirement of Subsection (4)(a)(ii) and ends three years after that date.