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2006 Utah Code - 63-51-9 — Tax Commission -- Rules and regulations.
63-51-9. Tax Commission -- Rules and regulations.For the purpose of more efficiently administering this act the State Tax Commission is authorized in its discretion to formulate, amend, or cancel rules and regulations establishing procedures regarding matters pertaining to the prepayment of sales or use taxes as provided in this act and the credit against sales or use taxes as the same become due and otherwise payable.
Enacted by Chapter 133, 1975 General Session
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