59-33-301. Administration, collection, and enforcement of tax -- Rulemaking.
The commission shall administer, collect, and enforce a tax under this chapter in accordance with Chapter 1, General Taxation Policies.
Administration, collection, and enforcement of tax -- Rulemaking.
Utah Code § 59-33-301, under Part 59-33-3: Administration, Collection, and Enforcement of Tax.
Utah Code § 59-33-301