Section 801.5 – Purpose of compact — Definitions — Elements of sales and use tax laws — The Multistate Tax Commission — Uniform regulations and forms — Interstate audits — Entry into force and withdrawal — Effect on other laws and jurisdiction — Construction and severability.

59-1-801.5. Purpose of compact — Definitions — Elements of sales and use tax laws — The Multistate Tax Commission — Uniform regulations and forms — Interstate audits — Entry into force and withdrawal — Effect on other laws and jurisdiction — Construction and severability. The “Multistate Tax Compact” is hereby enacted into law and entered […]

Section 808 – Interaudit provisions to apply.

59-1-808. Interaudit provisions to apply. Article VIII of the Multistate Tax Compact relating to interaudits shall be in force in and with respect to this state. Renumbered and Amended by Chapter 3, 1987 General Session

Section 809 – Commission authority related to the Multistate Tax Commission and governmental entities.

Effective 7/1/2014 59-1-809. Commission authority related to the Multistate Tax Commission and governmental entities. The commission may furnish to the Multistate Tax Commission, a taxing official of another state, the District of Columbia, or the United States or its territories, any information contained in: (1) a tax return or report, a related schedule, or a […]