59-2-1307 - Entries of tax payments made on rail cars or state-assessed commercial vehicles. - Utah Statutes

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Statutes > Utah > Title-59 > Chapter-02 > 59-2-1307

59-2-1307. Entries of tax payments made on rail cars or state-assessed commercialvehicles.
(1) The commission, upon apportionment of the property of rail car companies andstate-assessed commercial vehicles, shall proceed to collect the taxes from the owners of theproperty, and shall send to each owner notice of the amount of the tax assessed against it, whenand where payable, when delinquent, and the penalty provided by law.
(a) The commission shall remit taxes collected from owners of state-assessed commercialvehicles to each county treasurer at least quarterly.
(b) On or before the first Monday in January following in each year, the commission shallremit to the state treasurer all other taxes collected and due the state, and to each county the taxescollected and due to it and to the various taxing entities included in the county. The statetreasurer and the treasurers of the several taxing entities shall make proper entries in their recordsof the receipt of the taxes.
(2) All railroads doing business in this state shall furnish the commission with anyinformation required by the commission, within the knowledge of the railroad companies, whichwill aid the commission in the collection of taxes from rail car companies.

Amended by Chapter 86, 2000 General Session

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-02 > 59-2-1307

59-2-1307. Entries of tax payments made on rail cars or state-assessed commercialvehicles.
(1) The commission, upon apportionment of the property of rail car companies andstate-assessed commercial vehicles, shall proceed to collect the taxes from the owners of theproperty, and shall send to each owner notice of the amount of the tax assessed against it, whenand where payable, when delinquent, and the penalty provided by law.
(a) The commission shall remit taxes collected from owners of state-assessed commercialvehicles to each county treasurer at least quarterly.
(b) On or before the first Monday in January following in each year, the commission shallremit to the state treasurer all other taxes collected and due the state, and to each county the taxescollected and due to it and to the various taxing entities included in the county. The statetreasurer and the treasurers of the several taxing entities shall make proper entries in their recordsof the receipt of the taxes.
(2) All railroads doing business in this state shall furnish the commission with anyinformation required by the commission, within the knowledge of the railroad companies, whichwill aid the commission in the collection of taxes from rail car companies.

Amended by Chapter 86, 2000 General Session

State Codes and Statutes

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State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-02 > 59-2-1307

59-2-1307. Entries of tax payments made on rail cars or state-assessed commercialvehicles.
(1) The commission, upon apportionment of the property of rail car companies andstate-assessed commercial vehicles, shall proceed to collect the taxes from the owners of theproperty, and shall send to each owner notice of the amount of the tax assessed against it, whenand where payable, when delinquent, and the penalty provided by law.
(a) The commission shall remit taxes collected from owners of state-assessed commercialvehicles to each county treasurer at least quarterly.
(b) On or before the first Monday in January following in each year, the commission shallremit to the state treasurer all other taxes collected and due the state, and to each county the taxescollected and due to it and to the various taxing entities included in the county. The statetreasurer and the treasurers of the several taxing entities shall make proper entries in their recordsof the receipt of the taxes.
(2) All railroads doing business in this state shall furnish the commission with anyinformation required by the commission, within the knowledge of the railroad companies, whichwill aid the commission in the collection of taxes from rail car companies.

Amended by Chapter 86, 2000 General Session