2006 Utah Code - 59-26-104 — Collection of tax.

     59-26-104.   Collection of tax.
     A multi-channel video or audio service provider shall:
     (1) collect the tax imposed by Section 59-26-103 from the purchaser; and
     (2) remit the tax collected under Subsection (1) to the commission:
     (a) quarterly on or before the last day of the month immediately following the last day of each calendar quarter; and
     (b) on a return prescribed by the commission.

Enacted by Chapter 300, 2004 General Session