2022 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 1 - Tax Collection
Section 128 - Amnesty.

Universal Citation: UT Code § 59-12-128 (2022)
Effective 1/1/2021
59-12-128. Amnesty.
  • (1) As used in this section, "amnesty" means that a seller is not required to pay the following amounts that the seller would otherwise be required to pay:
    • (a) a tax, fee, or charge under:
      • (i)Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
      • (ii)Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
      • (iii) Section 19-6-714;
      • (iv) Section 19-6-805;
      • (v)Chapter 26, Multi-Channel Video or Audio Service Tax Act;
      • (vi)Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges; or
      • (vii) this chapter;
    • (b) a penalty on a tax, fee, or charge described in Subsection (1)(a); or
    • (c) interest on a tax, fee, or charge described in Subsection (1)(a).
  • (2)
    • (a) Except as provided in Subsections (2)(b) and (3) and subject to Subsections (4) and (5), the commission shall grant a seller amnesty if the seller:
      • (i) obtains a license under Section 59-12-106; and
      • (ii) is registered under the agreement.
    • (b) The commission is not required to grant a seller amnesty under this section beginning 12 months after the date the state becomes a full member under the agreement.
  • (3) A seller may not receive amnesty under this section for a tax, fee, or charge:
    • (a) the seller collects;
    • (b) the seller remits to the commission;
    • (c) that the seller is required to remit to the commission on the seller's purchase; or
    • (d) arising from a transaction that occurs within a time period that is under audit by the commission if:
      • (i) the seller receives notice of the commencement of the audit prior to obtaining a license under Section 59-12-106; and
      • (ii)
        • (A) the audit described in Subsection (3)(d)(i) is not complete; or
        • (B) the seller has not exhausted all administrative and judicial remedies in connection with the audit described in Subsection (3)(d)(i).
  • (4)
    • (a) Except as provided in Subsection (4)(b), amnesty the commission grants to a seller under this section:
      • (i) applies to the time period during which the seller is not licensed under Section 59-12-106; and
      • (ii) remains in effect if, for a period of three years, the seller:
        • (A) remains registered under the agreement;
        • (B) collects a tax, fee, or charge on a transaction subject to a tax, fee, or charge described in Subsection (1)(a); and
        • (C) remits to the commission the taxes, fees, and charges the seller collects in accordance with Subsection (4)(a)(ii)(B).
    • (b) The commission may not grant a seller amnesty under this section if, with respect to a tax, fee, or charge for which the seller would otherwise be granted amnesty under this section, the seller commits:
      • (i) fraud; or
      • (ii) an intentional misrepresentation of a material fact.
  • (5)
    • (a) If a seller does not meet a requirement of Subsection (4)(a)(ii), the commission shall require the seller to pay the amounts described in Subsection (1) that the seller would have otherwise been required to pay.
    • (b) Notwithstanding Section 59-1-1410, for purposes of requiring a seller to pay an amount in accordance with Subsection (5)(a), the time period for the commission to make an assessment under Section 59-1-1410 is extended for a time period beginning on the date the seller does not meet a requirement of Subsection (4)(a)(ii) and ends three years after that date.


Amended by Chapter 294, 2020 General Session
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