State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-10 > 59-10-544

59-10-544. General powers and duties of the commission -- Deposit, distribution, orcredit of revenues -- Refund reverts to state under certain circumstances.
(1) (a) The commission shall administer and enforce a tax imposed under this chapter for whichpurpose it may divide the state into districts in each of which a branch office of the commission may bemaintained.
(b) A county may not be divided in forming a district.
(2) (a) The commission shall daily deposit all revenue collected or received by the commissionunder this chapter with the state treasurer.
(b) Subject to Sections 59-10-529 and 59-10-531, the balance of the revenue described inSubsection (2)(a) shall be periodically distributed and credited to the Education Fund.
(c) If a refund the commission makes is not claimed within two years from the date thecommission issues the refund:
(i) the refund reverts to the state to be credited to the Education Fund; and
(ii) no further claim may be made on the commission for the amount of the refund.

Amended by Chapter 212, 2009 General Session

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-10 > 59-10-544

59-10-544. General powers and duties of the commission -- Deposit, distribution, orcredit of revenues -- Refund reverts to state under certain circumstances.
(1) (a) The commission shall administer and enforce a tax imposed under this chapter for whichpurpose it may divide the state into districts in each of which a branch office of the commission may bemaintained.
(b) A county may not be divided in forming a district.
(2) (a) The commission shall daily deposit all revenue collected or received by the commissionunder this chapter with the state treasurer.
(b) Subject to Sections 59-10-529 and 59-10-531, the balance of the revenue described inSubsection (2)(a) shall be periodically distributed and credited to the Education Fund.
(c) If a refund the commission makes is not claimed within two years from the date thecommission issues the refund:
(i) the refund reverts to the state to be credited to the Education Fund; and
(ii) no further claim may be made on the commission for the amount of the refund.

Amended by Chapter 212, 2009 General Session


State Codes and Statutes

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-10 > 59-10-544

59-10-544. General powers and duties of the commission -- Deposit, distribution, orcredit of revenues -- Refund reverts to state under certain circumstances.
(1) (a) The commission shall administer and enforce a tax imposed under this chapter for whichpurpose it may divide the state into districts in each of which a branch office of the commission may bemaintained.
(b) A county may not be divided in forming a district.
(2) (a) The commission shall daily deposit all revenue collected or received by the commissionunder this chapter with the state treasurer.
(b) Subject to Sections 59-10-529 and 59-10-531, the balance of the revenue described inSubsection (2)(a) shall be periodically distributed and credited to the Education Fund.
(c) If a refund the commission makes is not claimed within two years from the date thecommission issues the refund:
(i) the refund reverts to the state to be credited to the Education Fund; and
(ii) no further claim may be made on the commission for the amount of the refund.

Amended by Chapter 212, 2009 General Session