Part
Miscellaneous Provisions
Title 59 — Revenue and Taxation §§ 59-1-301–59-1-306
- Utah Code § 59-1-301— Payment under protest -- Action to recover
- Utah Code § 59-1-302— Penalty for nonpayment of certain taxes -- Jeopardy proceedings
- Utah Code § 59-1-303— Authorization for commission to apply overpayment of any tax or fee against taxpayer's liability for any tax or fee
- Utah Code § 59-1-304— Definition -- Limitations on maintaining a class action that relates to a tax or fee -- Requirements for a person to be included as a member of a class in a class action -- Rulemaking authority -- Limitations on recovery by members of a class -- Severability
- Utah Code § 59-1-305— Convenience fee to cover the costs of electronic payments
- Utah Code § 59-1-306— Definition -- State Tax Commission Administrative Charge Account -- Amount of administrative charge -- Deposit of revenue into the restricted account -- Interest deposited into General Fund -- Expenditure of money deposited into the restricted account