10-4-301. Repealed
10-4-301. Repealed. Secs. 25, 31, Ch. 367, L. 2017. History: En. Sec. 16, Ch. 635, L. 1985; amd. Sec. 2, Ch. 628, L. 1989; amd. Sec. 47, Ch. 42, L. 1997; amd. Sec. 5, Ch. 422, L. 1997; amd. Sec. 11, Ch. 448, L. 1997; amd. Sec. 5, Ch. 389, L. 1999; amd. Sec. 1, Ch. 41, […]
10-4-302. Repealed
10-4-302. Repealed. Secs. 25, 31, Ch. 367, L. 2017. History: En. Sec. 17, Ch. 635, L. 1985; amd. Sec. 1, Ch. 153, L. 1991; amd. Sec. 6, Ch. 422, L. 1997; amd. Sec. 12, Ch. 448, L. 1997; amd. Sec. 2, Ch. 111, L. 2009; amd. Sec. 21, Ch. 367, L. 2017.
10-4-303. Repealed
10-4-303. Repealed. Secs. 25, 31, Ch. 367, L. 2017. History: En. Sec. 18, Ch. 635, L. 1985; amd. Sec. 13, Ch. 448, L. 1997.
10-4-304. Establishment of 9-1-1 accounts
10-4-304. (Temporary) Establishment of 9-1-1 accounts. (1) There is established in the state special revenue fund an account for fees collected for 9-1-1 services pursuant to 10-4-201. (2) Except as provided in subsection (5), funds in the account are statutorily appropriated to the department, as provided in 17-7-502. Except as provided in subsection (3), funds that are […]
10-4-305. Distribution of 9-1-1 systems account by department
10-4-305. Distribution of 9-1-1 systems account by department. (1) Beginning July 1, 2018, and for each quarter after that until the first quarter of the 2023 fiscal year, the department shall distribute the total quarterly balance of the account provided for in 10-4-304(2)(a) as follows: (a) each local and tribal government entity that hosts a public safety […]
10-4-306. 9-1-1 grants
10-4-306. 9-1-1 grants. (1) The department shall, in consultation with the 9-1-1 advisory council created pursuant to 10-4-105, award competitive grants annually using the account established pursuant to 10-4-304(2)(b) for private telecommunications providers and for local and tribal government entities that host public safety answering points. Beginning July 1, 2018, grants must be awarded to private […]
10-4-307. Repealed
10-4-307. Repealed. Sec. 15, Ch. 172, L. 2019. History: En. Sec. 9, Ch. 367, L. 2017.
10-4-204. Deadlines for filing returns
10-4-204. Deadlines for filing returns. (1) The provider or seller collecting the fee under 10-4-201 shall file a return with the department of revenue on or before the last day of the month following the end of each calendar quarter, reporting the amount of fee due on access lines or the amount charged for the prepaid […]
10-4-205. Refund to provider or seller for excess payment of fee
10-4-205. Refund to provider or seller for excess payment of fee. If the amount paid by a provider or seller to the department of revenue exceeds the amount of fee owed, the department of revenue shall refund the amount of the excess payment, with interest on the excess payment at the rate of 0.5% a month […]
10-4-206. Credit for overpayment — interest on overpayment
10-4-206. Credit for overpayment — interest on overpayment. (1) If the department of revenue determines that the amount of fee, penalty, or interest paid for any year is more than the amount due, the amount of the overpayment must be credited against any tax, penalty, or interest then due from the taxpayer and the balance refunded […]