Utah Code § 59-15-107

Current through the 2024 Fourth Special Session
Section 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.

Utah Code § 59-15-107

Renumbered and Amended by Chapter 2, 1987 General Session