There Is a Newer Version of the Utah Code
2011 Utah Code
Title 59 Revenue and Taxation
Chapter 12 Sales and Use Tax Act
Section 103.2 Remote Sales Restricted Account -- Creation -- Funding for account -- Interest.
59-12-103.2. Remote Sales Restricted Account -- Creation -- Funding for account -- Interest.(1) There is created within the General Fund a restricted account known as the "Remote Sales Restricted Account."
(2) The account shall be funded from the portion of the sales and use tax deposited by the commission as provided in Section 59-12-103.
(3) (a) The account shall earn interest.
(b) The interest described in Subsection (3)(a) shall be deposited into the account.
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