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[Utah Code Table of Contents]
[TITLE 59. Table of Contents]
59-16-101 Tax basis - 13% rate - Collection - Disposition of revenues.
(1) A tax is imposed on every retail sale of wine and distilled liquors sold by the Department of Alcoholic Beverage Control. The tax is 13% of the retail purchase price. The commission shall prescribe rules for collection of the tax. Revenues generated from the tax are deposited daily with the state treasurer and credited to the Uniform School Fund.
(2) The tax revenue is used to support the school lunch
program administered by the State Board of Education under
Section
53A-19-201
.
1988
59-16-102 Action for collection of tax - Limit for refund or credit of tax.
(1) (a) Except as provided in Subsections (2) through (5), the commission shall assess a tax under this chapter within three years after a taxpayer files a return.
(b) Except as provided in Subsections (2) through (5), if the commission does not assess a tax under this chapter within the three-year period provided in Subsection (1)(a), the commission may not file an action to collect the tax.
(2) Notwithstanding Subsection (1), the commission may assess a tax at any time if a taxpayer:
(a) files a false or fraudulent return with intent to evade; or
(b) does not file a return.
(3) Notwithstanding Subsection (1), beginning on July 1, 1998, the commission may extend the period to make an assessment or to commence a proceeding to collect the tax under this chapter if:
(a) the three-year period under Subsection (1) has not expired; and
(b) the commission and the taxpayer sign a written agreement:
(i) authorizing the extension; and
(ii) providing for the length of the extension.
(4) If the commission delays an audit at the request of a taxpayer, the commission may make an assessment as provided in Subsection (5) if:
(a) the taxpayer subsequently refuses to agree to an extension request by the commission; and
(b) the three-year period under Subsection (1) expires before the commission completes the audit.
(5) An assessment under Subsection (4) shall be:
(a) for the time period for which the commission could not make an assessment because of the expiration of the three-year period; and
(b) in an amount equal to the difference between:
(i) the commission's estimate of the amount of taxes the taxpayer would have been assessed for the time period described in Subsection (5)(a); and
(ii) the amount of taxes the taxpayer actually paid for the time period described in Subsection (5)(a).
(6) (a) Except as provided in Subsection (6)(b), the commission may not make a credit or refund unless the taxpayer files a claim with the commission within three years of the date of overpayment.
(b) Notwithstanding Subsection (6)(a), beginning on July 1, 1998, the commission shall extend the period for a taxpayer to file a claim under Subsection (6)(a) if:
(i) the three-year period under Subsection (6)(a) has not expired; and
(ii) the commission and the taxpayer sign a written agreement:
(A) authorizing the extension; and
(B) providing for the length of the extension.
1998
