Title 15

(1) The department of revenue may audit the books and records of any seller to ensure that the proper amount of tax imposed by 15-65-111 has been collected. An audit may be done on the premises of the seller or at any other convenient location. (2) The department may request the …

(1) Before engaging in business within the state, a seller of accommodations must obtain a seller's permit in accordance with 15-68-401. (2) A short-term rental marketplace shall register with the department of revenue and collect the tax imposed by this chapter as provided in 15…

(1) A seller who fails to file the report as required by 15-65-112 must be assessed a penalty as provided in 15-1-216. The department may waive any penalty as provided in 15-1-206. (2) A seller who fails to make payment or fails to report and make payment as required by 15-65-112…

(1) If the department determines that the amount of tax, penalty, or interest paid for any year is more than the amount due, the amount of the overpayment must be credited against any tax, penalty, or interest then due from the taxpayer and the balance refunded to the taxpayer, t…

(1) The proceeds of the tax imposed by 15-65-111 must, in accordance with the provisions of 17-2-124, be deposited in an account in the state special revenue fund to the credit of the department of revenue. The department of revenue may spend from that account in accordance with …

(1) The department of revenue shall provide the council with quarterly reports of regional tax proceeds and tax proceeds of cities, consolidated city-counties, resort areas, and resort area districts that qualify for disbursement of funds under 15-65-121. (2) Funds may not be dis…

Each state agency shall account for in-state lodging expenditures in a manner that will enable the department to determine total expenditures for in-state lodging by state agencies in order to make a deposit of a portion of the tax proceeds imposed by 15-65-111 in the state gener…