69-2-401. State Tax Commission -- Administration of 911 emergency service charges.
(1) The commission shall collect, enforce, and administer the charges levied under this part using the same procedures used in the administration, collection, and enforcement of state sales and use taxes under:; and Title 59, Chapter 1, General Taxation Policies, except for: Title 59, Chapter 12, Part 1, Tax Collection Section; 59-12-104 Section; 59-12-104.1 Section; 59-12-104.2 Section; 59-12-104.6 Section; and 59-12-107.1 Section. 59-12-123
(2) The commission shall act on a provider that is delinquent in remitting a charge levied under this part in accordance with. Title 59, Chapter 1, Part 14, Assessment, Collections, and Refunds Act
(3) The commission may determine by rule made in accordance with, requirements and procedures for administering, collecting, and enforcing the charges levied under this part. Title 63G, Chapter 3, Utah Administrative Rulemaking Act
(4) The commission shall retain and deposit an administrative charge in accordance with Sectionfrom the funds that the commission collects from the charges levied under this part. 59-1-306
(5) The charges levied under this part are subject to Section. 69-2-303