Miscellaneous Provisions

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. General Taxation Policies
  5. Miscellaneous Provisions

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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.