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[Utah Code Table of Contents]
[TITLE 59. Table of Contents]
59-15-101 Tax basis - Rate.
(1) (a) A tax is imposed at the rate specified in Subsection (1)(b) on all beer, as defined in Section 32A-1-105 , that is imported or manufactured for sale, use, or distribution in this state.
(b) The tax described in Subsection (1)(a) shall be imposed at a rate of:
(i) $11 per 31-gallon barrel for beer imported or manufactured:
(A) before July 1, 2003; and
(B) for sale, use, or distribution in this state; and
(ii) $12.80 per 31-gallon barrel for beer imported or manufactured:
(A) on or after July 1, 2003; and
(B) for sale, use, or distribution in this state.
(c) The tax imposed under this Subsection (1):
(i) shall be imposed at a proportionate rate for:
(A) any quantity of beer other than a 31-gallon barrel; or
(B) the fractional parts of a 31-gallon barrel; and
(ii) may not be imposed more than once on the same beer.
(2) A tax may not be imposed on beer:
(a) sold to the United States and its agencies; or
(b) (i) manufactured or imported for sale, use, or distribution outside the state; and
(ii) exported from the state.
2003
59-15-102 Tax delinquency - Penalty.
If any person fails to pay the amount of any tax at the
time it is due, a penalty as provided under Section
59-1-401
shall be imposed, and the tax shall bear interest
at the rate and in the manner prescribed in Section
59-1-402
.
1993
59-15-103 Overpayment and deficiency.
(1) (a) The commission shall examine the return as soon as practical after the return is filed.
(b) If it appears that the amount of taxes remitted is greater or less than the amount shown in the return to be due, the tax shall be recomputed.
(c) Subject to the provisions of Subsection (1)(f), if the amount paid exceeds the amount due, the excess shall be credited or refunded to the person paying the tax.
(d) If the commission determines that any amount, penalty, or interest has been paid more than once or has been erroneously collected or computed, the commission shall identify the amount collected in excess of what was legally due, and from whom it was collected or by whom it was paid.
(e) Subject to the provisions of Subsection (1)(f), the amount under Subsection (1)(d) shall be credited on any amounts then due from the person to the state.
(f) The balance shall be refunded with interest at the rate and in the manner prescribed by Section 59-1-402 , to the person, successor, administrator, executor, or assigns, but except as provided in Subsection (1)(g), a credit or refund is not allowed unless a claim for the credit or refund is filed with the commission within three years from the date of overpayment.
(g) Notwithstanding Subsection (1)(f), beginning on July 1, 1998, the commission shall extend the period for a taxpayer to file a claim under Subsection (1)(f) if:
(i) the three-year period under Subsection (1)(f) 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.
(2) If any amount has been erroneously determined due from any person, the commission shall authorize the cancellation of the amounts upon its records.
(3) (a) Except as provided in Subsections (3)(c) through (f), the commission shall assess the amount of taxes imposed under this chapter, and any penalties and interest, within three years after a taxpayer files a return.
(b) Except as provided in Subsections (3)(c) through (f), if the commission does not make an assessment under Subsection (3)(a) within three years, the commission may not commence a proceeding for the collection of the taxes after the expiration of the three-year period.
(c) Notwithstanding Subsections (3)(a) and (b), the commission may make an assessment or commence a proceeding to collect a tax at any time if a deficiency is due to:
(i) fraud; or
(ii) failure to file a return.
(d) Notwithstanding Subsections (3)(a) and (b), 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:
(i) the three-year period under this Subsection (3) 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.
(e) If the commission delays an audit at the request of a taxpayer, the commission may make an assessment as provided in Subsection (3)(f) if:
(i) the taxpayer subsequently refuses to agree to an extension request by the commission; and
(ii) the three-year period under this Subsection (3) expires before the commission completes the audit.
(f) An assessment under Subsection (3)(e) shall be:
(i) for the time period for which the commission could not make an assessment because of the expiration of the three-year period; and
(ii) in an amount equal to the difference between:
(A) the commission's estimate of the amount of taxes the taxpayer would have been assessed for the time period described in Subsection (3)(f)(i); and
(B) the amount of taxes the taxpayer actually paid for the time period described in Subsection (3)(f)(i).
(4) In the case of a false or fraudulent return, payment
with intent to evade tax, or failure to file a return, the
taxes may be assessed or a proceeding for the collection
of the taxes may be commenced at any time.
1998
59-15-104 Procedure for contesting assessment.
If any person, after filing a return and paying the tax
provided by this chapter, is aggrieved by the assessment
made by the commission, the person may file a request for
agency action.
1987
59-15-105 Reports - Credit - Records.
(1) Every brewer, wholesaler, or distributor manufacturing or importing beer for sale, use, or distribution in the state shall, before the last day of each month, file with the commission a return for the preceding calendar month showing the total number of barrels of beer or fractional parts of barrels manufactured or imported during the preceding monthly period. The total barrels of beer manufactured or imported with deductions made for the number of barrels exempt under this chapter shall be reported. The report shall also contain other information required by the commission, and the person shall, at the time of filing the report, pay to the commission the amount of tax due at the rate fixed in accordance with this chapter. Credit is allowed for spoilage, and for taxes already paid on beer, as provided under this chapter.
(2) For purposes of this chapter, beer is considered manufactured when it is placed in containers for use, sale, or distribution, and beer is considered imported when it is first received in the state for use, sale, or distribution.
(3) It is the duty of every person manufacturing or importing
beer for sale in this state to keep and preserve adequate
records for a period of three years showing the amount of
beer sold. These records are open to inspection by the commission,
or its authorized representative during reasonable business
hours.
1987
59-15-106 Reports by motor carriers and brewers, wholesalers, and distributors outside the state.
(1) Every motor carrier as defined under Section 72-9-102 delivering any beer that has been shipped from outside of this state to a point within this state shall, before the last day of each month, report in writing all deliveries during the preceding month to the commission. The report shall be on forms prescribed by, and contain any information required by, the commission.
(2) Every brewer, wholesaler, or distributor outside the
state, shipping beer into the state, for sale, use, or consumption
within the state shall, before the last day of each month,
report in writing upon forms prescribed by the commission
any information required by the commission.
1998
59-15-107 Report - Effect of failure to file.
If any person who is liable for the tax and is required
by this chapter or by the rules of the commission to file
a report with respect to the beer tax or to file a report
which contains information required to determine the amount
of beer tax, fails, neglects, or refuses to file the report,
the commission shall estimate the amount of beer upon which
the tax is payable, and assess the tax.
1987
59-15-108 Construction and equipment of establishments.
No brewery or other establishment may be constructed or
equipped in a manner which facilitates any breach of this
chapter or the rules of the Alcoholic Beverage Control Commission
or State Tax Commission. Any structure or equipment in violation
of this section shall be removed by order of the Alcoholic
Beverage Control Commission or the State Tax Commission.
1987
59-15-109 Tax moneys to be paid to state treasurer.
(1) Taxes collected under this chapter shall be paid by the commission to the state treasurer daily for deposit as follows:
(a) for fiscal year 2003-04:
(i) $2,525,666 shall be deposited into the Alcoholic Beverage Enforcement and Treatment Restricted Account created in Section 32A-1-115 ; and
(ii) the revenue collected in excess of $2,525,666 shall be deposited into the General Fund;
(b) for fiscal year 2004-05:
(i) $3,133,777 shall be deposited into the Alcoholic Beverage Enforcement and Treatment Restricted Account created in Section 32A-1-115 ; and
(ii) the revenue collected in excess of $3,133,777 shall be deposited into the General Fund;
(c) for fiscal year 2005-06:
(i) $3,741,888 shall be deposited into the Alcoholic Beverage Enforcement and Treatment Restricted Account created in Section 32A-1-115 ; and
(ii) the revenue collected in excess of $3,741,888 shall be deposited into the General Fund;
(d) for fiscal year 2006-07:
(i) $4,350,000 shall be deposited into the Alcoholic Beverage Enforcement and Treatment Restricted Account created in Section 32A-1-115 ; and
(ii) the revenue collected in excess of $4,350,000 shall be deposited into the General Fund; and
(e) beginning with fiscal year 2007-08:
(i) the greater of the following shall be deposited into the Alcoholic Beverage Enforcement and Treatment Restricted Account created in Section 32A-1-115 :
(A) 40% of the revenue collected for the fiscal year two years preceding the fiscal year for which the deposit is made; or
(B) $4,350,000; and
(ii) the revenue collected in excess of the amount deposited in accordance with Subsection (1)(e)(i) shall be deposited into the General Fund.
(2) (a) Beginning with September 1, 2006, the commission shall notify the entities described in Subsection (2)(b) not later than the September 1 preceding the fiscal year of the deposit of:
(i) the amount of the proceeds of the beer excise tax collected in accordance with this section for the fiscal year two years preceding the fiscal year of deposit; and
(ii) an amount equal to 40% of the amount listed in Subsection (2)(a)(i).
(b) The notification required by Subsection (2)(a) shall be sent to:
(i) the Governor's Office of Planning and Budget; and
(ii) the Legislative Fiscal Analyst.
2003
