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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 26 - Multi-Channel ...
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Section 105 - Deposit of tax revenue.
Section 105 - Deposit of tax revenue.
UT Code § 59-26-105 (2019) (N/A)
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Section 104.5 - Nonrefundable credit against tax -- Amounts passed through to customers within the state -- Tax may not be reduced by amounts passed through to customers within the state.
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Section 106 - Records.