Chapter

Multi-Channel Video or Audio Service Tax Act

Title 59 — Revenue and Taxation §§ 59-26-102–59-26-109

Utah Code § 59-26-102— Definitions
Utah Code § 59-26-103— Imposition of tax -- Rate
Utah Code § 59-26-104— Collection of tax
Utah Code § 59-26-104.5— Nonrefundable credit against tax -- Amounts passed through to customers within the state -- Tax may not be reduced by amounts passed through to customers within the state
Utah Code § 59-26-105— Deposit of tax revenue
Utah Code § 59-26-106— Records
Utah Code § 59-26-108— Rulemaking authority
Utah Code § 59-26-109— Penalties and interest