(1) As used in this section: (a) "Distributed tax, fee, or charge" means a tax, fee, or charge: (i) the commission administers under: (A) this title, other than a tax under Chapter 12, Part 2, Local Sales and Use Tax Act; (B) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; (C) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act; (D) Section 19-6-805; (E) Section 63H-1-205; or (F) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges; and (ii) with respect to which the commission distributes the revenue collected from the tax, fee, or charge to a qualifying jurisdiction. (b) "GOED" means the Governor's Office of Economic Development created in Section 63N-1a-301. (c) "Qualifying jurisdiction" means: (i) a county, city, or town; (ii) the military installation development authority created in Section 63H-1-201; (iii) the Utah Inland Port Authority created in Section 11-58-201; or (iv) the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201. (2) (a) Any of the following may not divulge or make known in any manner any information gained by that person from any return filed with the commission: (i) a tax commissioner; (ii) an agent, clerk, or other officer or employee of the commission; or (iii) a representative, agent, clerk, or other officer or employee of any county, city, or town. (b) An official charged with the custody of a return filed with the commission is not required to produce the return or evidence of anything contained in the return in any action or proceeding in any court, except: (i) in accordance with judicial order; (ii) on behalf of the commission in any action or proceeding under: (A) this title; or (B) other law under which persons are required to file returns with the commission; (iii) on behalf of the commission in any action or proceeding to which the commission is a party; or (iv) on behalf of any party to any action or proceeding under this title if the report or facts shown by the return are directly involved in the action or proceeding. (c) Notwithstanding Subsection (2)(b), a court may require the production of, and may admit in evidence, any portion of a return or of the facts shown by the return, as are specifically pertinent to the action or proceeding. (d) Notwithstanding any other provision of state law, a person described in Subsection (2)(a) may not divulge or make known in any manner any information gained by that person from any return filed with the commission to the extent that the disclosure is prohibited under federal law. (3) This section does not prohibit: (a) a person or that person's authorized representative from receiving a copy of any return or report filed in connection with that person's own tax; (b) the publication of statistics as long as the statistics are classified to prevent the identification of particular reports or returns; and (c) the inspection by the attorney general or other legal representative of the state of the report or return of any taxpayer: (i) who brings action to set aside or review a tax based on the report or return; (ii) against whom an action or proceeding is contemplated or has been instituted under this title; or (iii) against whom the state has an unsatisfied money judgment. (4) (a) Notwithstanding Subsection (2) and for purposes of administration, the commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, provide for a reciprocal exchange of information with: (i) the United States Internal Revenue Service; or (ii) the revenue service of any other state. (b) Notwithstanding Subsection (2) and for all taxes except individual income tax and corporate franchise tax, the commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, share information gathered from returns and other written statements with the federal government, any other state, any of the political subdivisions of another state, or any political subdivision of this state, except as limited by Sections 59-12-209 and 59-12-210, if the political subdivision, other state, or the federal government grant substantially similar privileges to this state. (c) Notwithstanding Subsection (2) and for all taxes except individual income tax and corporate franchise tax, the commission may by rule, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, provide for the issuance of information concerning the identity and other information of taxpayers who have failed to file tax returns or to pay any tax due. (d) Notwithstanding Subsection (2), the commission shall provide to the director of the Division of Environmental Response and Remediation, as defined in Section 19-6-402, as requested by the director of the Division of Environmental Response and Remediation, any records, returns, or other information filed with the commission under Chapter 13, Motor and Special Fuel Tax Act, or Section 19-6-410.5 regarding the environmental assurance program participation fee. (e) Notwithstanding Subsection (2), at the request of any person the commission shall provide that person sales and purchase volume data reported to the commission on a report, return, or other information filed with the commission under: (i) Chapter 13, Part 2, Motor Fuel; or (ii) Chapter 13, Part 4, Aviation Fuel. (f) Notwithstanding Subsection (2), upon request from a tobacco product manufacturer, as defined in Section 59-22-202, the commission shall report to the manufacturer: (i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the manufacturer and reported to the commission for the previous calendar year under Section 59-14-407; and (ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the manufacturer for which a tax refund was granted during the previous calendar year under Section 59-14-401 and reported to the commission under Subsection 59-14-401(1)(a)(v). (g) Notwithstanding Subsection (2), the commission shall notify manufacturers, distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is prohibited from selling cigarettes to consumers within the state under Subsection 59-14-210(2). (h) Notwithstanding Subsection (2), the commission may: (i) provide to the Division of Consumer Protection within the Department of Commerce and the attorney general data: (A) reported to the commission under Section 59-14-212; or (B) related to a violation under Section 59-14-211; and (ii) upon request, provide to any person data reported to the commission under Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g). (i) Notwithstanding Subsection (2), the commission shall, at the request of a committee of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's Office of Planning and Budget, provide to the committee or office the total amount of revenue collected by the commission under Chapter 24, Radioactive Waste Facility Tax Act, for the time period specified by the committee or office. (j) Notwithstanding Subsection (2), the commission shall make the directory required by Section
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