2025 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.

Universal Citation:
UT Code § 59-8-106 (2025)
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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, Utah Administrative Rulemaking Act, as may be required to effectuate the purposes of this chapter.

Amended by Chapter 382, 2008 General Session
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