R865.  Tax Commission, Auditing.

R865-12L.  Local Sales and Use Tax.

R865-12L-14.  Quarterly List of Local Sales and Use Tax Distributions Pursuant to Utah Code Ann. Section 59-12-109.

            A.  Upon receipt of a written request from the head of a political subdivision of the state of Utah, the Tax Commission shall periodically furnish the governing body quarterly listings of local sales/use taxes remitted by businesses located within the political subdivision.

            1.  After receiving each listing, the governing body of the political subdivision shall advise the Tax Commission within 90 days:

            (a)  that the listing is correct, or alternatively

            (b)  make corrections regarding firms omitted from the list or firms listed but not doing business in their taxing jurisdiction.

            2.  Once the Tax Commission receives notification from a political subdivision that the listing is correct, or corrects any errors disclosed on the list, subsequent distributions will be based on that listing as verified or adjusted.

            3.  If the governing body of the political subdivision fails to notify the Tax Commission of any omitted businesses within the ninety-day period, the political subdivision is precluded from making any claims based upon such omission and the Tax Commission shall not be held liable for any such omissions.

            B.  The information furnished is confidential data.  No official or employee of a municipality or county shall use this local sales and use tax information for other than tax or license purposes.  The written request for informational listings must acknowledge these confidentiality provisions and accept responsibility for safeguarding the listings.

 

KEY:  taxation, sales tax, restaurants, collections*

June 21, 2000

Notice of Continuation April 16, 2002

59-12-118

59-12-205

59-12-207

59-12-302

59-12-354

59-12-501

59-12-502

59-12-602

59-12-603

59-12-703

59-12-802

59-12-804