2006 Utah Code - 59-8a-105 (Contingently Repealed) — Time for filing of return -- Other applicable provisions.

     59-8a-105 (Contingently Repealed).   Time for filing of return -- Other applicable provisions.
     (1) An electrical corporation subject to the gross receipts tax under this chapter shall file a return with the commission and pay the tax reflected in the return to the commission semiannually on or before the last day of July and January.
     (2) All other provisions applicable to the gross receipts tax on electrical corporations imposed under this chapter shall be the appropriate provisions provided in Title 59, Chapter 7, Corporate Franchise and Income Taxes, applied as if the taxpayer under this chapter is a bank or other corporation subject to Title 59, Chapter 7, Corporate Franchise and Income Taxes.

Enacted by Chapter 278, 1995 General Session