59-8-104. Rate — Change of rate. (1) Beginning on or after July 1, 2006, and subject to Section 11-13-303, an in lieu excise tax is imposed on the gross receipts of a taxpayer engaging in business in the state of Utah in each taxable year as follows: Gross Receipts AmountRate of Tax Not in excess […]
59-8-105. Time for filing of return — Other applicable provisions. (1) Each taxpayer upon whom a gross receipts tax is imposed under this chapter shall file a return with and pay the tax reflected in the return to the commission semiannually on or before the last day of July and January. (2) All other provisions […]
59-8-106. Rulemaking authority. The commission is charged with the administration and enforcement of this chapter and may promulgate such rules under Title 63G, Chapter 3, Utah Administrative Rulemaking Act, as may be required to effectuate the purposes of this chapter. Amended by Chapter 382, 2008 General Session
