§ 26-20-101. Title
This chapter shall be known as and referred to as the “Uniform Sales and Use Tax Administration Act”.
§ 26-20-102. Definitions
As used in this chapter: (1) “Agreement” means the Streamlined Sales and Use Tax Agreement; (2) “Certified automated system” means software certified jointly by the states that are signatories to the agreement and which is used to calculate the sales and use tax imposed by each jurisdiction on a transaction, determine the amount of tax […]
§ 26-18-102. Purpose
The purpose of this chapter is to provide, as far as possible, uniform procedures and remedies with respect to all state taxes except the following: (1) The Motor Vehicle Administration, Certificate of Title, and Antitheft Act, § 27-14-101 et seq.; (2) Motor Vehicle License and Fees, §§ 26-55-101, 27-14-305, and § 27-14-501 et seq.; (3) […]
§ 26-18-508. Interest on deficiencies and overpayments
Interest shall be collected on tax deficiencies and paid on overpayments as follows: (1) A tax levied under any state tax law which is not paid when due is delinquent. Interest at the rate of ten percent (10%) per annum shall be collected on the total tax deficiency from the date the return for the […]
§ 26-18-103. Construction
Unless otherwise expressly provided in any state law hereafter enacted, the provisions of this chapter are to be read in pari materia with all other state laws, and in the event of conflict with any state law, this chapter shall control.
§ 26-18-509. Liability for payment of taxes — Falsification of sales transaction records
A person who violates § 5-37-507 is liable to the state for a civil penalty equal to the total amount of the tax evaded, not collected, or not accounted for and paid over to the Secretary of the Department of Finance and Administration that results from the violation.
§ 26-18-104. Definitions
As used in this chapter: (1) “Assessment” means the determination and imposition of the amount of any state tax due and owing, whether made on a return filed by a taxpayer or by the Secretary of the Department of Finance and Administration on audit or otherwise; (2) “Corporation” means an organization, other than a partnership, […]
§ 26-18-703. Appointment of receivers
At the request of the Secretary of the Department of Finance and Administration, the court shall appoint a receiver to manage the property of the taxpayer upon a proper showing by the secretary that the claim of the state of any state tax is in danger of being lost or rendered uncollectible because of mismanagement, […]
§ 26-18-202. Failure to pay or file return
Any person required under any state tax law to pay over any tax or file any return who willfully fails to pay over the tax or file a return shall be guilty of a Class D felony.
§ 26-18-704. Proceedings against localities
When a county, city, town, or other political subdivision of the state fails or refuses to pay any tax due under any state tax law, the procedure for collecting the tax shall be the same as for any other taxpayer.