Utah Code § 69-2-303

State Tax Commission -- Redistribution of emergency service charges revenue
Open in Lexace · Ask the AI about this section
(1) As used in this section:
(a) " Alternate recipient public safety answering point" means a public safety answering point that
the commission determines should receive a redistribution.
(b) "Eligible portion of qualifying telecommunications charge revenues" means the portion of
qualifying telecommunications charge revenues that:
(i) were part of an original distribution; and
(ii) the commission determines should have been transmitted:
(A) to an alternate recipient public safety answering point; and
(B) during the redistribution period.
(c) "Original distribution" means that the commission:
(i) collects an amount of qualifying telecommunications charge revenues; and
(ii) transmits the amount of qualifying telecommunications charge revenues to an original
recipient public safety answering point.
(d) "Original recipient public safety answering point" means a public safety answering point to
which the commission makes an original distribution.
(e) "Qualifying telecommunications charge revenues" means revenues the commission collects
from a charge under Part 4, Prepaid Wireless Telecommunications Service Charges.
(f) "Redistribution" means that the commission:
(i) makes an original distribution of qualifying telecommunications charge revenues to an
original recipient public safety answering point;
(ii) after the commission makes the original distribution of qualifying telecommunications charge
revenues to the original recipient public safety answering point, determines that an eligible
portion of qualifying telecommunications charge revenues should have been transmitted to
an alternate recipient public safety answering point as a result of:
(A) a public safety answering point providing written notice to the commission that qualifying
telecommunications charge revenues that the commission distributed to an original

recipient public safety answering point should have been transmitted to an alternate
recipient public safety answering point; or
(B) the commission finding that an extraordinary circumstance, as defined by rule made in
accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, exists that
requires the commission to make a redistribution without receiving the notice described in
Subsection (1)(f)(ii)(A); and
(iii) in accordance with this section, transmits to the alternate recipient public safety answering
point the eligible portion of qualifying telecommunications charge revenues for the
redistribution period.
(g) "Redistribution determination date" means the date the commission determines that an
alternate recipient public safety answering point should have received a redistribution,
regardless of the date the commission actually transmits the redistribution to the alternate
recipient public safety answering point.
(h) "Redistribution period" means the time period:
(i) if the commission determines that an eligible portion of qualifying telecommunications charge
revenues should have been transmitted to an alternate recipient public safety answering
point beginning on a date that is 90 or more days before the redistribution determination
date:
(A) beginning 90 days before the redistribution determination date; and
(B) ending on the redistribution determination date; or
(ii) if the commission determines that an eligible portion of qualifying telecommunications
charge revenues should have been transmitted to an alternate recipient public safety
answering point beginning on a date that is less than 90 days before the redistribution
determination date:
(A) beginning on the date the eligible portion of qualifying telecommunications charge
revenues should have been transmitted to the alternate recipient public safety answering
point; and
(B) ending on the redistribution determination date.
(2) Subject to Subsection (3), the commission may make a redistribution to an alternate
recipient public safety answering point in an amount equal to the eligible portion of qualifying
telecommunications charge revenues if:
(a) the commission provides written notice to the following within 15 days after the commission
determines to make the redistribution:
(i) the original recipient public safety answering point; and
(ii) the alternate recipient public safety answering point; and
(b) the commission obtains:
(i) an amended return from each person that reports a transaction that will be subject to the
redistribution; or
(ii) if the commission determines that an amended return described in Subsection (2)(b)(i) is not
required to make the redistribution, information:
(A) supporting the redistribution; and
(B) supplied by a person who collects qualifying telecommunications charge revenues, a
public safety answering point, or the commission.
(3) The commission shall make a redistribution within 60 days after the requirements of Subsection
(2) are met.
(4) This section does not limit the commission's authority to make a distribution of revenues under
this chapter for a time period other than the redistribution period.

Renumbered and Amended by Chapter 430, 2017 General Session

‹ Prev All Utah sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.