15-72-104. Wholesale energy transaction tax — rate of tax — exemptions — cost recovery
15-72-104. Wholesale energy transaction tax — rate of tax — exemptions — cost recovery. (1) (a) Except as provided in subsection (3), a wholesale energy transaction tax is imposed upon electricity transmitted within the state as provided in this section. The tax is imposed at a rate of 0.015 cent per kilowatt hour of electricity transmitted by […]
15-72-105. Multistate exemption
15-72-105. Multistate exemption. A person, upon proof that the person has paid a tax in another state on the transmission of electricity, is allowed a credit against the tax imposed by this part if the tax has been paid in another state. History: En. Sec. 5, Ch. 556, L. 1999.
15-72-106. Collection of wholesale energy transaction tax — disposition of revenue
15-72-106. Collection of wholesale energy transaction tax — disposition of revenue. (1) A transmission services provider shall collect the tax imposed under 15-72-104 from the taxpayer and pay the tax collected to the department. If the transmission services provider collects a tax in excess of the tax imposed by 15-72-104, both the tax and the excess […]
15-72-107. through 15-72-109 reserved
15-72-107 through 15-72-109 reserved.
15-72-110. Returns — payment — authority of department
15-72-110. Returns — payment — authority of department. (1) On or before the 30th day of the month following the end of the calendar quarter in which the tax imposed by this part is payable, a return, on a form provided by the department, and payment of the tax for the preceding calendar quarter must be […]
15-72-111. Examination of return — adjustments — delivery of notices and demands
15-72-111. Examination of return — adjustments — delivery of notices and demands. (1) If the department determines that the amount of tax due is different from the amount reported, the amount of tax computed on the basis of the examination conducted pursuant to 15-72-110 constitutes the tax to be paid. (2) If the tax due exceeds the […]
15-72-112. Penalties and interest for violation
15-72-112. Penalties and interest for violation. (1) (a) A person who fails to file a return as required by 15-72-110 must be assessed a penalty as provided in 15-1-216. The department may waive the penalty as provided in 15-1-206. (b) A person who fails to file the return required by 15-72-110 and to pay the tax on or […]
15-71-106. through 15-71-109 reserved
15-71-106 through 15-71-109 reserved.
15-71-110. Repealed
15-71-110. Repealed. Sec. 17, Ch. 125, L. 1997. History: En. Sec. 3, Ch. 428, L. 1993.
15-71-111. Terminated
15-71-111. Terminated. Sec. 39, Ch. 15, Sp. L. July 1992. History: En. Sec. 19, Ch. 15, Sp. L. July 1992.