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Revenue and Taxation | |
Sales and Use Tax Act | |
Section 206 | Collection of taxes by commission -- Administrative charge. |
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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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