Title 15, Title 15

Prior to January 1, 2024, a first-time home buyer who is a resident of this state may establish a first-time home buyer savings account for the first-time home buyer, either individually or jointly.

(1) Except as provided in this section, the amount of principal provided for in subsection (2) contributed prior to January 1, 2024, by an account holder to an account and all interest or other income on the principal that was contributed prior to January 1, 2024, may be excluded…

(1) An account holder may withdraw money from the first-time home buyer's savings account for any purpose other than eligible costs for the first-time purchase of a single-family residence only on the last business day of the account administrator's business year. Money withdrawn…

(1) An account administrator shall administer the first-time home buyer savings account from which the payment of eligible costs for the purchase of a single-family residence is made and has a fiduciary duty to the person for whose benefit the account is administered. Except for …

A person who knowingly prepares or causes to be prepared a false claim, receipt, statement, or billing to justify the withdrawal of money from an account is subject to the provisions of 15-61-205.

As used in this part, the following definitions apply: (1) "Department" means the department of revenue provided for in 2-15-1301. (2) "Opioid" has the meaning provided for "opiate" in 50-32-101. (3) "Person" means an individual, firm, partnership, corporation, association, compa…

(1) (a) Except as provided in subsection (1)(b), a person engaging in the initial sale of opioids in the state shall first obtain a license from the department and pay the annual license fee of $500. The license is valid from January 1 through December 31 each year. If a license …

As used in this part, the following definitions apply: (1) "Adult-use dispensary" has the meaning provided in 16-12-102. (2) "Customer" means a person to whom a sale of marijuana or a marijuana product is made. (3) "Department" means the department of revenue provided for in 2-15…

(1) For a medical marijuana dispensary, there is a 4% tax on the retail price of marijuana, marijuana products, and live marijuana plants for use by individuals with debilitating medical conditions. (2) For an adult use-dispensary, there is a 20% tax on the retail price of mariju…

(1) Each dispensary licensed under Title 16, chapter 12, shall file a return, on a form provided by the department, and pay the tax due as provided in 15-64-102. (2) Each return must be authenticated by the person filing the return or by the person's agent authorized in writing t…

(1) If the department determines that the amount of the tax due is greater than the amount disclosed by a return, it shall mail to the licensee a notice, pursuant to 15-1-211, of the additional tax proposed to be assessed. The notice must contain a statement that if payment is no…

(1) If the licensee fails to file any return required by 15-64-103 within the time required, the department may, at any time, audit the licensee or estimate the taxes due from any information in its possession and, based on the audit or estimate, assess the licensee for the taxes…

(1) (a) The department shall collect taxes that are delinquent as determined under this part. (b) If a tax imposed by this part or any portion of the tax is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. (2) In addi…

(1) A claim for a refund or credit as a result of overpayment of taxes collected under this part must be filed within 5 years of the date that the return was due, without regard to any extension of time for filing. (2) (a) Interest paid by the department on an overpayment must be…

(1) (a) Except as provided in subsections (2) through (5), in accordance with 15-30-2618 and 15-31-511, it is unlawful for an employee of the department or any other public official or public employee to disclose or otherwise make known information that is disclosed in a return o…

The department of revenue shall prescribe rules necessary to carry out the purposes of imposing and collecting the tax on the sale of marijuana and marijuana products.

For purposes of this part, the following definitions apply: (1) "Accommodations" has the meaning provided in 15-68-101. (2) "Council" means the tourism advisory council established in 2-15-1816. (3) "Indian tourism region" includes the area recognized as being historically associ…

The department of revenue shall adopt such rules as may be necessary to implement and administer this part.

There is imposed on the user of accommodations a tax at a rate equal to 4% of the sales price paid by the purchaser.

(1) The seller of accommodations shall collect the tax imposed by 15-65-111. (2) The seller shall report to the department of revenue, at the end of each calendar quarter, the gross receipts collected during that quarter attributable to the sales price paid by the purchaser. The …

(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…

(Temporary) Definitions. For purposes of this chapter, the following definitions apply: (1) (a) "Hospital" has the meaning provided in 50-5-101 and includes a critical access hospital and a rural emergency hospital as those terms are defined in 50-5-101. (b) The term does not inc…

(Temporary) Utilization fees -- inpatient bed days -- hospital outpatient revenue. (1) Each hospital in the state shall pay to the department a utilization fee in the amount of $70 for each inpatient bed day. (2) Each hospital shall pay to the department a utilization fee in the …

(Temporary) Relation to other taxes and fees. The utilization fees imposed under 15-66-102 are in addition to any other taxes and fees required to be paid by hospitals. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment.)

(Temporary) Rulemaking. The department may adopt rules necessary to implement and administer this chapter. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment.)

(Temporary) Reporting and collection of fees. (1) On or before March 31 of each year, a hospital shall file with the department an annual report of the number of inpatient bed days and of hospital outpatient revenue during the preceding year beginning January 1 and ending Decembe…

(Temporary) Audit -- records. (1) The department may audit the records and other documents of any hospital to ensure that the proper utilization fees have been collected. (2) The department may require the hospital to provide records and other documentation, including books, ledg…

(Temporary) Periods of limitation. (1) Except as otherwise provided in this section, a deficiency may not be assessed or collected with respect to the year for which a report is filed unless the notice of additional fees proposed to be assessed is mailed within 5 years from the d…

(Temporary) Penalty and interest for delinquent fees -- waiver. If the fees for any hospital are not paid on or before the due date of the report as provided in 15-66-201, penalty and interest, as provided in 15-1-216, must be added to the fees. (Void on occurrence of contingency…

(Temporary) Department authority to request information. For the purpose of ascertaining the correctness of any report or for the purpose of making an estimate of inpatient bed day use or hospital outpatient revenue of any hospital for which information has been obtained, the dep…

(Temporary) Deficiency assessment -- penalty and interest -- hearing. (1) If the department determines that the amount of fees due is greater than the amount disclosed by the report, it shall mail to the hospital a notice of the additional fees proposed to be assessed. Within 30 …

(Temporary) Closing agreements. (1) The director of the department or any person authorized in writing by the director may enter into an agreement with a hospital relating to the liability of the hospital with respect to the fees imposed by this chapter for any period. (2) An agr…

(Temporary) Credit for overpayment -- interest on overpayment. (1) If the department determines that the amount of fees, penalty, or interest due for any period is less than the amount paid, the amount of the overpayment must be credited against any fees, penalty, or interest due…

(Temporary) Warrant for distraint. If the utilization fee is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment.)

(Temporary) Definitions. As used in this chapter, unless the context requires otherwise, the following definitions apply: (1) "Calendar quarter" means the period of 3 consecutive months ending March 31, June 30, September 30, or December 31. (2) "Department" means the department …

(Temporary) Utilization fee for resident bed days. (1) Each calendar quarter, an intermediate care facility shall pay to the department a utilization fee for each resident bed day calculated as provided in subsection (2). (2) The utilization fee is 6% of the intermediate care fac…

(Temporary) Relation to other taxes and fees. The utilization fee imposed under 15-67-102 is in addition to any other taxes and fees required by law to be paid by an intermediate care facility. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's …

(Temporary) Rulemaking authority. The department may adopt rules necessary to implement and administer this chapter. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's comment.)

(Temporary) Reporting, collection, and deposit of fee. (1) An intermediate care facility shall report to the department, following the end of each calendar quarter, the facility's quarterly revenue and the number of resident bed days in the facility during the quarter. The report…

(Temporary) Audit -- records. (1) The department may audit the records and other documents of any intermediate care facility to ensure that the proper utilization fee has been paid. (2) The department may require an intermediate care facility to provide records and other document…