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Revenue and Taxation | |
Multi-Channel Video or Audio Service Tax Act | |
Section 106 | Records. |
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59-26-106. Records. (1) A multi-channel video or audio service provider shall maintain records, statements, books, or accounts necessary to determine the amount of tax that the multi-channel video or audio service provider is required to remit to the commission under this chapter. (2) The commission may require a multi-channel video or audio service provider to make or keep the records, statements, books, or accounts the commission considers sufficient to show the amount of tax for which the multi-channel video or audio service provider is required to remit to the commission under this chapter: (a) by notice served upon that multi-channel video or audio service provider; or (b) by administrative rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (3) After notice by the commission, a multi-channel video or audio service provider shall open the records, statements, books, or accounts specified in Subsection (2) for examination by the commission or a duly authorized agent of the commission.
Amended by Chapter 382, 2008 General Session |
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