Utah Admin. Code R865-12L-4 - Filing of Returns Pursuant to Utah Code Ann. Section 59-12-204
A. Every person
responsible for the collection of local sales and use tax is required to make a
combined state and local sales and use tax return to the Tax
Commission.
B. All provisions
pertaining to filing returns for state sales and use tax also apply to filing
returns for local sales and use tax.
Notes
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