1. (1)

   1. (a) The commission shall administer and enforce a tax imposed under this chapter for which purpose it may divide the state into districts in each of which a branch office of the commission may be maintained.
   2. (b) A county may not be divided in forming a district.

2. (2)

   1. (a) The commission shall deposit at least quarterly all revenue collected or received by the commission under this chapter with the state treasurer.

   2. (b) Subject to Sections 59-10-529 and 59-10-531, the commission shall distribute and credit, at least quarterly and based on a pro rata share of Income Tax Fund and Uniform School Fund appropriations for the current fiscal year, the revenue described in Subsection (2)(a) to:

      1. (i) the Income Tax Fund; and
      2. (ii) the Uniform School Fund in accordance with Section 53F-9-201.1.

   3. (c) The commission may credit to or draw from the Income Tax Fund and the Uniform School Fund:

      1. (i) annually to adjust for differences between estimates and actual amounts; or
      2. (ii) in the proportion described in Subsection (2)(b) to issue a refund.

   4. (d) If a refund the commission makes is not claimed within two years from the date the commission issues the refund:

      1. (i) the refund reverts to the state to be credited to the Income Tax Fund; and
      2. (ii) no further claim may be made on the commission for the amount of the refund.

Amended by Chapter 456, 2022 General Session