2006 Utah Code - 59-10-544 — General powers and duties of the commission.

     59-10-544.   General powers and duties of the commission.
     (1) The commission shall administer and enforce the tax herein imposed for which purpose it may divide the state into districts in each of which a branch office of the commission may be maintained. A county may not be divided in forming a district.
     (2) The commission may designate agents for the purpose of collecting income taxes and shall require from each of them an adequate bond.
     (3) The commission, for the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of taxable income of any person where information has been obtained, may examine or cause to have examined, by any agent or representative designated by it for that purpose, any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person rendering the return or any officer or employee of such person, or the attendance of any other person having knowledge in the premises, and may take testimony and require proof material for its information.
     (4) All revenue collected or received by the commission under this chapter shall be deposited daily with the state treasurer. The balance of such revenue, subject to the provisions of Sections 59-10-529 and 59-10-531 (relating to refunds), shall be periodically distributed and credited to the Uniform School Fund. Refunds shall be made by the commission, and if not claimed within two years from the date of issuance shall revert to the state to be credited to the Uniform School Fund, and no further claims may be made upon the commission for the amounts of such refunds.

Renumbered and Amended by Chapter 2, 1987 General Session