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U.S. State Codes
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Utah
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Title 59 - Revenue and Taxa...
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Chapter 1 - General Taxatio...
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Part 3 - Miscellaneous Provisions
Part 3 - Miscellaneous Provisions
Section 301 - Payment under protest -- Action to recover.
Section 302 - Penalty for nonpayment of certain taxes -- Jeopardy proceedings.
Section 303 - Authorization for commission to apply overpayment of any tax or fee against taxpayer's liability for any tax or fee.
Section 304 - Definition -- Limitations on maintaining a class action that relates to a tax or fee -- Requirements for a person to be included as a member of a class in a class action -- Rulemaking authority -- Limitations on recovery by members of a class -- Severability.
Section 305 - Convenience fee to cover the costs of electronic payments.
Section 306 - Definition -- State Tax Commission Administrative Charge Account -- Amount of administrative charge -- Deposit of revenues into the restricted account -- Interest deposited into General Fund -- Expenditure of money deposited into the restricted account.