R865.  Tax Commission, Auditing.

R865-19S.  Sales and Use Tax.

[R865‑19S‑8.  Bonds and Securities Pursuant to Utah Code Ann. Section 59‑12‑107.]

[A. Factors the commission will consider in determining whether a vendor must post security to ensure compliance with the provisions of Title 59, Chapter 12, include:]

[1.  failure to file returns;]

[2.  failure to make payments;]

[3.  filing of returns that are improper ; and]

[4.  payment of sales tax with a check that is not honored.]

[B.  The Tax Commission may accept as security a valid corporate surety bond, United States treasury bond, or other negotiable security it deems adequate.]

3. [The bond will be released only upon written request and after a review of all circumstances or upon cessation of business if no liability exists.]

 

 

KEY:  charities, tax exemptions, religious activities, sales tax             59-12-107