2006 Utah Code - 59-6-104 — State laws applicable to chapter -- Rules of commission.

     59-6-104.   State laws applicable to chapter -- Rules of commission.
     (1) The provisions of Title 59, Chapter 10, applicable to withholding of taxes by employers under Title 59, Chapter 10, Part 4, relating to records, penalties, interest, deficiencies, overpayments, refunds, assessments, venue, and civil and criminal penalties are applicable to the withholding and payment of withheld taxes under this chapter to the extent that those provisions are consistent with this chapter.
     (2) The commission may adopt rules pursuant to Title 63, Chapter 46a, the Administrative Rulemaking Act, necessary to effectuate the purposes of this chapter.

Amended by Chapter 3, 1988 General Session