§ 42-5035 – Use of share of tax monies by counties; inclusion of estimate of anticipated tax collections in county budget
42-5035. Use of share of tax monies by counties; inclusion of estimate of anticipated tax collections in county budget A. The tax monies accruing to the counties under this article shall be credited to the general fund of each respective county. B. The department, on or before the first Monday of July each year, shall […]
§ 42-5028 – Failure to pay; personal liability
42-5028. Failure to pay; personal liability A person who fails to remit any additional charge made to cover the tax or truthfully account for and pay over any such amount is, in addition to other penalties provided by law, personally liable for the total amount of the additional charge so made and not accounted for […]
§ 42-5036 – Procedure upon variance between county share of tax monies received and budget estimate
42-5036. Procedure upon variance between county share of tax monies received and budget estimate All monies paid to a county in a fiscal year under this article which are in excess of the amount of such monies estimated in the budget for that year shall be placed and kept in a special fund by the […]
§ 42-5029 – Remission and distribution of monies; withholding; definition
42-5029. Remission and distribution of monies; withholding; definition (Caution: 1998 Prop. 105 applies) A. The department shall deposit, pursuant to sections 35-146 and 35-147, all revenues collected under this article and articles 4, 5 and 8 of this chapter pursuant to section 42-1116, separately accounting for: 1. Payments of estimated tax under section 42-5014, subsection […]
§ 42-5037 – Notices
42-5037. Notices A. Notices required or authorized by this article to be given by mail to a taxpayer shall be addressed to him at his last known address, or to such address as may appear in the records of the department, and shall be sent by registered first class mail with return receipt requested. B. […]
§ 42-5014 – Return and payment of tax; estimated tax; extensions; abatements; definitions
42-5014. Return and payment of tax; estimated tax; extensions; abatements; definitions A. Except as provided in subsection B, C, D, E or F of this section, the taxes levied under this article: 1. Are due and payable monthly in the form required by section 42-5018 for the amount of the tax, to the department, on […]
§ 42-5015 – Filing by electronic means
42-5015. Filing by electronic means A taxpayer who is required to pay any transaction privilege and affiliated excise taxes to this state or a county or municipality may report and pay the required tax through electronic means. The electronic system shall be administered by the department of revenue. The department may enter into an agreement […]
§ 42-5016 – Credit for telecommunications service revenue reductions
42-5016. Credit for telecommunications service revenue reductions A. A credit is allowed against the taxes imposed by this article and other affiliated excise taxes for taxpayers in the business of selling and delivering telecommunications services to residential customers in an amount equal to the dollar amount of payments for telecommunications services not received by the […]
§ 42-5017 – Credit for accounting and reporting expenses; definition
42-5017. Credit for accounting and reporting expenses; definition A. A credit is allowed against the taxes imposed by this article and article 5 of this chapter for expenses incurred by the taxpayer in accounting and reporting those taxes. The credit is: 1. For a taxpayer who files a paper return, one percent of the amount […]
§ 42-5018 – Method of payment
42-5018. Method of payment All remittances of taxes imposed by this article shall be made by bank draft, check, cashier’s check, money order, cash or electronic funds transfer to the department, which shall issue receipts therefor to the taxpayers, but no remittance other than cash shall be final discharge of liability for the tax levied […]