59-12-1803 - Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax. - Utah Statutes

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-12 > 59-12-1803

59-12-1803. Enactment or repeal of tax -- Effective date -- Administration,collection, and enforcement of tax.
(1) Subject to Subsections (2) and (3), a tax rate repeal or a tax rate change for a taximposed under this part shall take effect on the first day of a calendar quarter.
(2) (a) The enactment of a tax shall take effect on the first day of the first billing periodthat begins after the effective date of the enactment of the tax if the billing period for thetransaction begins before the effective date of the tax under this part.
(b) The repeal of a tax shall take effect on the first day of the last billing period that beganbefore the effective date of the repeal of the tax if the billing period for the transaction beginsbefore the effective date of the repeal of the tax imposed under this part.
(3) (a) If a tax due under this part on a catalogue sale is computed on the basis of salesand use tax rates published in the catalogue, an enactment or repeal of a tax under this part takeseffect:
(i) on the first day of a calendar quarter; and
(ii) beginning 60 days after the effective date of the enactment or repeal of the tax underthis part.
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, thecommission may by rule define the term "catalogue sale."
(4) A tax imposed by this part shall be administered, collected, and enforced inaccordance with:
(a) the same procedures used to administer, collect, and enforce the tax under Part 1, TaxCollection; and
(b) Chapter 1, General Taxation Policies.

Amended by Chapter 382, 2008 General Session
Amended by Chapter 384, 2008 General Session

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-12 > 59-12-1803

59-12-1803. Enactment or repeal of tax -- Effective date -- Administration,collection, and enforcement of tax.
(1) Subject to Subsections (2) and (3), a tax rate repeal or a tax rate change for a taximposed under this part shall take effect on the first day of a calendar quarter.
(2) (a) The enactment of a tax shall take effect on the first day of the first billing periodthat begins after the effective date of the enactment of the tax if the billing period for thetransaction begins before the effective date of the tax under this part.
(b) The repeal of a tax shall take effect on the first day of the last billing period that beganbefore the effective date of the repeal of the tax if the billing period for the transaction beginsbefore the effective date of the repeal of the tax imposed under this part.
(3) (a) If a tax due under this part on a catalogue sale is computed on the basis of salesand use tax rates published in the catalogue, an enactment or repeal of a tax under this part takeseffect:
(i) on the first day of a calendar quarter; and
(ii) beginning 60 days after the effective date of the enactment or repeal of the tax underthis part.
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, thecommission may by rule define the term "catalogue sale."
(4) A tax imposed by this part shall be administered, collected, and enforced inaccordance with:
(a) the same procedures used to administer, collect, and enforce the tax under Part 1, TaxCollection; and
(b) Chapter 1, General Taxation Policies.

Amended by Chapter 382, 2008 General Session
Amended by Chapter 384, 2008 General Session

State Codes and Statutes

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State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-12 > 59-12-1803

59-12-1803. Enactment or repeal of tax -- Effective date -- Administration,collection, and enforcement of tax.
(1) Subject to Subsections (2) and (3), a tax rate repeal or a tax rate change for a taximposed under this part shall take effect on the first day of a calendar quarter.
(2) (a) The enactment of a tax shall take effect on the first day of the first billing periodthat begins after the effective date of the enactment of the tax if the billing period for thetransaction begins before the effective date of the tax under this part.
(b) The repeal of a tax shall take effect on the first day of the last billing period that beganbefore the effective date of the repeal of the tax if the billing period for the transaction beginsbefore the effective date of the repeal of the tax imposed under this part.
(3) (a) If a tax due under this part on a catalogue sale is computed on the basis of salesand use tax rates published in the catalogue, an enactment or repeal of a tax under this part takeseffect:
(i) on the first day of a calendar quarter; and
(ii) beginning 60 days after the effective date of the enactment or repeal of the tax underthis part.
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, thecommission may by rule define the term "catalogue sale."
(4) A tax imposed by this part shall be administered, collected, and enforced inaccordance with:
(a) the same procedures used to administer, collect, and enforce the tax under Part 1, TaxCollection; and
(b) Chapter 1, General Taxation Policies.

Amended by Chapter 382, 2008 General Session
Amended by Chapter 384, 2008 General Session