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2011 Utah Code
Title 59 Revenue and Taxation
Chapter 8 Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act
Section 106 Rulemaking authority.

59-8-106. Rulemaking authority.
The commission is charged with the administration and enforcement of this chapter and may promulgate such rules under Title 63G, Chapter 3, the Utah Administrative Rulemaking Act as may be required to effectuate the purposes of this chapter.

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