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32 chapters · 1,121 sections in this title.
Utah Code § 59-15-101 Tax basis -- Rate.
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59-15-101. Tax basis -- Rate. (1) As used in this chapter, "beer" means: (a) beer as defined in Section 32B-1-102; or (b) heavy beer as defined in Section 32B-1-102. (2)(a) A tax is imposed at the rate specified in Subsection (2)(b) on beer that is imported or manufactured for sa…
Utah Code § 59-15-102 Tax delinquency -- Penalty.
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59-15-102. Tax delinquency -- Penalty. If any person fails to pay the amount of any tax at the time it is due, a penalty as provided under Section 59-1-401 shall be imposed, and the tax shall bear interest at the rate and in the manner prescribed in Section 59-1-402.
Utah Code § 59-15-104 Procedure for contesting assessment.
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59-15-104. Procedure for contesting assessment. If any person, after filing a return and paying the tax provided by this chapter, is aggrieved by the assessment made by the commission, the person may file a request for agency action.
Utah Code § 59-15-105 Reports -- Credit -- Records.
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59-15-105. Reports -- Credit -- Records. (1) Every brewer, wholesaler, or distributor manufacturing or importing beer for sale, use, or distribution in the state shall, before the last day of each month, file with the commission a return for the preceding calendar month showing t…