Utah Administrative Code (Current through November 1, 2019)

R865-12L-4. Filing of Returns Pursuant to Utah Code Ann. Section 59-12-204

Related Notices

Latest version.

A. Every person responsible for the collection of local sales and use tax is required to make a combined state and local sales and use tax return to the Tax Commission.

B. All provisions pertaining to filing returns for state sales and use tax also apply to filing returns for local sales and use tax.

                    
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