59-1-301. Payment under protest — Action to recover. In all cases of levy of taxes, licenses, or other demands for public revenue which is deemed unlawful by the party whose property is taxed, or from whom the tax or license is demanded or enforced, that party may pay under protest the tax or license, or […]
59-1-302. Penalty for nonpayment of certain taxes — Jeopardy proceedings. (1) This section applies to the following: (a) a tax under Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; (b) a tax under Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act; (c) a tax under Chapter 10, […]
59-1-303. Authorization for commission to apply overpayment of any tax or fee against taxpayer’s liability for any tax or fee. (1) For purposes of this section: (a) “Overpayment” means an amount equal to the sum of: (i) the amount by which a tax or fee a taxpayer paid exceeds the taxpayer’s liability for the tax […]
Effective 5/10/2016 59-1-304. Definition — Limitations on maintaining a class action that relates to a tax or fee — Requirements for a person to be included as a member of a class in a class action — Rulemaking authority — Limitations on recovery by members of a class — Severability. (1) As used in this […]
59-1-305. Convenience fee to cover the costs of electronic payments. (1) As used in this section: (a) “Electronic payment” has the same meaning as defined in Section 41-1a-1221. (b) “Electronic payment fee” has the same meaning as defined in Section 41-1a-1221. (2) The commission may collect a convenience electronic payment fee established in accordance with […]
Effective 1/1/2021 59-1-306. Definition — State Tax Commission Administrative Charge Account — Amount of administrative charge — Deposit of revenues into the restricted account — Interest deposited into General Fund — Expenditure of money deposited into the restricted account. (1) As used in this section, “qualifying tax, fee, or charge” means a tax, fee, or […]
