Rulemaking authority.

Utah Code § 59-8-106, under Chapter 59-8: Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act.

Utah Code § 59-8-106

59-8-106. Rulemaking authority.

The commission is charged with the administration and enforcement of this chapter and may promulgate such rules under, as may be required to effectuate the purposes of this chapter.