§ 58-2-204. Residency or Presence in State Not Established — Broad Interpretation of Protections
A responding out-of-state employee: Must not be considered to have established residency or a presence in this state that would require the employee or the employee’s employer to administer, file, or pay taxes or fees or to be subjected to pay any other state or local tax or fee, except as expressly provided for in […]
§ 58-2-205. Effect of Remaining in State After Disaster Response Period
After a disaster response period, if a responding out-of-state business or a responding out-of-state employee remains in this state: Such business or individual loses the protections of this part; and For purposes of computing franchise and excise tax imposed by title 67, chapter 4, parts 20 and 21, and the business tax imposed by title […]
§ 58-2-201. Short Title
This part shall be known and may be cited as the “Facilitating Business Rapid Response to State-Declared Disaster Act.”
§ 58-2-202. Part Definitions
As used in this part: “Critical infrastructure” means real and personal property and equipment, including, but not limited to, buildings, offices, lines, poles, pipes, structures, and equipment that: Is owned or used by or for telecommunications service networks, mobile telecommunications service networks, internet access service networks, video programming service networks, direct-to-home satellite television programming service […]
§ 58-2-203. Payment of Taxes and Fees by Responding Out-of-State Businesses and Employees — Jurisdiction
Notwithstanding any law to the contrary, responding out-of-state businesses and responding out-of-state employees shall pay the following transaction taxes and fees, when the tax or fee is determined, collected, remitted, and reported by others duly registered and required to collect such taxes and fees: Fuel excise taxes imposed under title 67, chapter 3; State and […]