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  4. Utah
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  6. Title 59 - Revenue and Taxa...
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  8. Chapter 1 - General Taxatio...
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  10. Part 3 - Miscellaneous Provisions


Part 3 - Miscellaneous Provisions


  • Section 301 - Payment under protest -- Action to recover.
  • Section 302 - Penalty for nonpayment of certain taxes -- Jeopardy proceedings.
  • Section 303 - Authorization for commission to apply overpayment of any tax or fee against taxpayer's liability for any tax or fee.
  • Section 304 - Definition -- Limitations on maintaining a class action that relates to a tax or fee -- Requirements for a person to be included as a member of a class in a class action -- Rulemaking authority -- Limitations on recovery by members of a class -- Severability.
  • Section 305 - Convenience fee to cover the costs of electronic payments.
  • Section 306 - Definition -- State Tax Commission Administrative Charge Account -- Amount of administrative charge -- Deposit of revenues into the restricted account -- Interest deposited into General Fund -- Expenditure of money deposited into the restricted account.
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