59-35-202. Administration, collection, and enforcement of tax -- Administrative charge -- Rulemaking.
(1) The commission shall administer, collect, and enforce a tax under this chapter in accordance with: Chapter 1, General Taxation Policies; and any rules made by the commission under Subsection. (3)
(2) The commission shall retain and deposit an administrative charge in accordance with Sectionfrom the revenue the commission collects from a tax under this chapter. 59-1-306
(3) The commission may, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, make rules: establishing procedures for the collection and remittance of the tax; establishing standards for determining the amount described in Subsection, consistent with Subsection; 59-35-201(2)(b)(ii) 59-35-201(3) establishing reporting requirements; and providing for the administration of this chapter.