Section 111 - Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.

UT Code § 59-12-111 (2019) (N/A)
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(1) does not hold: (a) a license under Section 59-12-106; or (b) a valid use tax registration certificate;

(a) a license under Section 59-12-106; or

(b) a valid use tax registration certificate;

(2) purchases tangible personal property subject to taxation under Subsection 59-12-103(1) for storage, use, or other consumption in this state; and

(3) fails to file a return or pay the tax due as prescribed by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.