Commission administration of chapter -- Rulemaking authority.

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  • (1) To the extent the following are consistent with this chapter, the commission shall administer this chapter in accordance with:
    • (a)Chapter 1, General Taxation Policies; and
    • (b)Chapter 10, Part 4, Withholding of Tax.
  • (2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules necessary to effectuate the purposes of this chapter.




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