2006 Utah Code - 69-2-5.5 — Emergency services telephone charge to fund the Poison Control Center.

     69-2-5.5.   Emergency services telephone charge to fund the Poison Control Center.
     (1) Subject to Subsection (13), there is imposed an emergency services telephone charge of 7 cents per month on each local exchange service switched access line and each revenue producing radio communications access line that is subject to an emergency services telephone charge levied by a county, city, or town under Section 69-2-5.
     (2) The emergency services telephone charge imposed under this section shall be:
     (a) subject to Subsection (13), billed and collected by the person that provides:
     (i) local exchange service switched access line services; or
     (ii) radio communications access line services;
     (b) remitted to the State Tax Commission at the same time as the person remits to the State Tax Commission monies collected by the person under Title 59, Chapter 12, Sales and Use Tax Act; and
     (c) deposited into the General Fund as dedicated credits to pay for:
     (i) costs of establishing, installing, maintaining, and operating the University of Utah Poison Control Center; and
     (ii) expenses of the State Tax Commission to administer and enforce the collection of the emergency services telephone charges.
     (3) Funds for the University of Utah Poison Control Center program are nonlapsing.
     (4) Emergency services telephone charges remitted to the State Tax Commission pursuant to Subsection (2) shall be accompanied by the form prescribed by the commission.
     (5) The State Tax Commission may make rules to administer and enforce the collection of emergency services telephone charges imposed under this section.
     (6) A provider of local exchange service switched access line services or radio communications access line services who fails to comply with this section is subject to penalties and interest as provided in Sections 59-1-401 and 59-1-402.
     (7) (a) Except as provided in Subsections (8) through (11), and subject to Subsection (13), the State Tax Commission shall assess a charge imposed under this section within three years after a provider of local exchange service switched access line services or radio communications access line services files a return.
     (b) Except as provided in Subsections (8) through (11), if the commission does not assess a charge imposed under this section within the three-year period provided in Subsection (7)(a), the commission may not commence a proceeding to collect the charge.
     (8) Notwithstanding Subsection (7), and subject to Subsection (13), the State Tax Commission may assess a charge at any time if a provider of local exchange service switched access line services or radio communications access line services:
     (a) files a false or fraudulent return with intent to evade; or
     (b) does not file a return.
     (9) Notwithstanding Subsection (7), beginning on July 1, 1998, the State Tax Commission may extend the period to make an assessment or commence a proceeding to collect the charge imposed under this section if:
     (a) the three-year period under Subsection (7) has not expired; and
     (b) the commission and the provider of local exchange service switched access line services or radio communications access line services sign a written agreement:
     (i) authorizing the extension; and
     (ii) providing for the length of the extension.

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     (10) If the State Tax Commission delays an audit at the request of a provider of local exchange service switched access line services or radio communications access line services, the commission may make an assessment as provided in Subsection (11) if:
     (a) the provider of local exchange service switched access line services or radio communications access line services subsequently refuses to agree to an extension request by the commission; and
     (b) the three-year period under Subsection (7) expires before the commission completes the audit.
     (11) An assessment under Subsection (10) shall be:
     (a) for the time period for which the State Tax Commission could not make an assessment because of the expiration of the three-year period; and
     (b) in an amount equal to the difference between:
     (i) the commission's estimate of the amount of the charge the provider of local exchange service switched access line services or radio communications access line services would have been assessed for the time period described in Subsection (11)(a); and
     (ii) the amount of the charge the provider of local exchange service switched access line services or radio communications access line services actually paid for the time period described in Subsection (11)(a).
     (12) (a) Except as provided in Subsection (12)(b), the State Tax Commission may not make a credit or refund unless the provider of local exchange service switched access line services or radio communications access line services files a claim with the commission within three years of the date of overpayment.
     (b) Notwithstanding Subsection (12)(a), beginning on July 1, 1998, the commission shall extend the period for a provider of local exchange service switched access line services or radio communications access line services to file a claim under Subsection (12)(a) if:
     (i) the three-year period under Subsection (12)(a) has not expired; and
     (ii) the commission and the provider of local exchange service switched access line services or radio communications access line services sign a written agreement:
     (A) authorizing the extension; and
     (B) providing for the length of the extension.
     (13) An emergency services telephone charge under this section on a mobile telecommunications service may be imposed, billed, and collected only to the extent permitted by the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
     (14) (a) (i) For purposes of this Subsection (14) and except as provided in Subsection (14)(a)(ii), "bad debt" is as defined in Section 166, Internal Revenue Code.
     (ii) "Bad debt" does not include:
     (A) amounts not subject to the charge imposed under this section that are included in the purchase price for:
     (I) local exchange service switched access line service; or
     (II) radio communications access line service;
     (B) financing charges or interest;
     (C) the charge imposed under this section on:
     (I) a local exchange service switched access line; or
     (II) a radio communications access line;
     (D) uncollectible amounts on tangible personal property that remains in the possession of

the vendor until the full purchase price is paid;
     (E) expenses incurred in attempting to collect any debt; and
     (F) amounts uncollected on repossessed property.
     (b) The State Tax Commission shall allow a credit for amounts remitted to the State Tax Commission under this section that constitute bad debt.

Amended by Chapter 253, 2003 General Session