H.B. 36

1

ASSESSMENT, COLLECTIONS, AND REFUNDS ACT
2 AMENDMENTS
3 2011 GENERAL SESSION
4 STATE OF UTAH
5 Chief Sponsor: Todd E. Kiser
6 Senate Sponsor: J. Stuart Adams
7
8 LONG TITLE
9 Committee Note:
10 The Revenue and Taxation Interim Committee recommended this bill.
11 General Description:
12 This bill amends the Assessment, Collections, and Refunds Act part to address
13 exceptions to the applicability of the part.
14 Highlighted Provisions:
15 This bill:
16 . provides that the Assessment, Collections, and Refunds Act does not apply to the
17 Property Tax Act, Tax Equivalent Property Act, or the Privilege Tax part.
18 Money Appropriated in this Bill:
19 None
20 Other Special Clauses:
21 None
22 Utah Code Sections Affected:
23 ENACTS:
24 59-1-1402.1, Utah Code Annotated 1953
25
26 Be it enacted by the Legislature of the state of Utah:
27 Section 1. Section 59-1-1402.1 is enacted to read:

28 59-1-1402.1. Exceptions to applicability of this part.
29 This part does not apply to:
30 (1) Chapter 2, Property Tax Act;
31 (2) Chapter 3, Tax Equivalent Property Act; or
32 (3) Chapter 4, Privilege Tax.




Legislative Review Note
as of 11-17-10 1:49 PM

Office of Legislative Research and General Counsel