Revenue and Taxation
Sales and Use Tax Act
Section 206
Collection of taxes by commission -- Administrative charge.
     59-12-206.   Collection of taxes by commission -- Administrative charge.
     (1) The commission shall transmit the sales and use tax revenues the commission collects in accordance with a contract with any county, city, or town monthly by electronic funds transfer.
     (2) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenues the commission collects from a tax under this part.

Amended by Chapter 309, 2011 General Session
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