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Multistate Tax Compact

Title 59 — Revenue and Taxation §§ 59-1-801.5–59-1-809

  • Utah Code § 59-1-801.5— Purpose of compact -- Definitions -- Elements of sales and use tax laws -- The Multistate Tax Commission -- Uniform regulations and forms -- Interstate audits -- Entry into force and withdrawal -- Effect on other laws and jurisdiction -- Construction and severability
  • Utah Code § 59-1-808— Interaudit provisions to apply
  • Utah Code § 59-1-809— Commission authority related to the Multistate Tax Commission and governmental entities