S.B. 247

1

AMENDMENTS TO REVENUE AND TAXATION
2 2013 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: Wayne A. Harper
5 House Sponsor: ____________
6
7 LONG TITLE
8 General Description:
9 This bill repeals the Multistate Tax Compact part.
10 Highlighted Provisions:
11 This bill:
12 . repeals the Multistate Tax Compact part.
13 Money Appropriated in this Bill:
14 None
15 Other Special Clauses:
16 This bill takes effect on January 1, 2014.
17 Utah Code Sections Affected:
18 REPEALS:
19 59-1-801, as last amended by Laws of Utah 2010, Chapter 155
20 59-1-808, as renumbered and amended by Laws of Utah 1987, Chapter 3
21 59-1-809, as renumbered and amended by Laws of Utah 1987, Chapter 3
22
23 Be it enacted by the Legislature of the state of Utah:
24 Section 1. Repealer.
25 This bill repeals:
26 Section 59-1-801, Purpose of compact -- Definitions -- Elements of income tax laws
27 -- Allocation and apportionment of income -- Elements of sales and use tax laws -- The

28 commission -- Uniform regulations and forms -- Interstate audits -- Arbitration -- Entry
29 into force and withdrawal -- Effect on other laws and jurisdiction -- Construction and
30 severability.
31 Section 59-1-808, Interaudit provisions to apply.
32 Section 59-1-809, Tax information provided other governmental units.
33 Section 2. Effective date.
34 This bill takes effect on January 1, 2014.




Legislative Review Note
as of 2-22-13 2:01 PM

Office of Legislative Research and General Counsel

[Bill Documents]