Utah Admin. Code R865-19S-104 - County Option Sales Tax Distribution Pursuant to Utah Code Ann. Section 59-12- 1102
A. The $75,000
minimum annual distribution required under Section
59-12-1102
shall be based on sales tax amounts collected by the counties from January 1
through December 31.
B. Any
adjustments made to ensure the required minimum distribution shall be reflected
in the February distribution immediately following the end of the calendar
year.
Notes
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