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Utah Code
Title 59
Chapter 1
Part 3
Utah Code Ann. tit. 59, ch. 1, pt. 3
Miscellaneous Provisions
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59-1-301
Payment under protest -- Action to recover.
59-1-302
Penalty for nonpayment of certain taxes -- Jeopardy proceedings.
59-1-303
Authorization for commission to apply overpayment of any tax or fee against taxpayer's liability for any tax or fee.
59-1-304
Definition -- Limitations on maintaining a class action that relates to a tax or fee -- Requirements for a person to be included as a member of a class in a class action -- Rulemaking authority -- Limitations on recovery by members of a class -- Severability.
59-1-305
Convenience fee to cover the costs of electronic payments.
59-1-306
Definition -- State Tax Commission Administrative Charge Account -- Amount of administrative charge -- Deposit of revenue into the restricted account -- Interest deposited into General Fund -- Expenditure of money deposited into the restricted account.