Utah Code Ann. § 31A-32a-106 – Regulation of account administrators -- Administration of addition to adjusted gross income and tax credit -- Rulemaking authority. | Midpage
§ 31A-32a-106
Utah Code Ann. § 31A-32a-106
Regulation of account administrators -- Administration of addition to adjusted gross income and tax credit -- Rulemaking authority.
Effective Jan 1, 2017Amended by Chapter 263, 2016 General Session
(1) The department shall regulate account administrators and may adopt rules necessary to administer this chapter.
(2) The State Tax Commission may adopt rules necessary to monitor and implement the amounts required to be added to adjusted gross income in accordance with Sections 31A-32a-105 and 59-10-114.