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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 12 - Sales and Use ...
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Part 1 - Tax Collection
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Section 116 - License and tax in addition to ot...
Section 116 - License and tax in addition to other licenses and taxes.
UT Code § 59-12-116 (2019) (N/A)
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Section 112 - Tax a lien when selling business -- Liability of purchaser.
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Section 117 - Refusal to make or falsifying returns -- Evasion of payment of a tax -- Aiding or abetting an attempt to evade the payment of a tax -- Penalties -- Criminal violations.