# Utah Code § 69-2-401: State Tax Commission -- Administration of 911 emergency service charges

> Utah · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_UT_T69_S69_2_401

## Section

- **Citation:** Utah Code § 69-2-401
- **Heading:** State Tax Commission -- Administration of 911 emergency service charges
- **Jurisdiction:** Utah
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Utah Code / Title 69 / Chapter 69-2 / § 69-2-401

## Text

(1) The commission shall collect, enforce, and administer the charges levied under this part using the same procedures used in the administration, collection, and enforcement of state sales and use taxes under: (a) Title 59, Chapter 1, General Taxation Policies; and (b) Title 59, Chapter 12, Part 1, Tax Collection, except for: (i) Section 59-12-104; (ii) Section 59-12-104.1; (iii) Section 59-12-104.2; (iv) Section 59-12-104.6; (v) Section 59-12-107.1; and (vi) Section 59-12-123. (2) The commission shall act on a provider that is delinquent in remitting a charge levied under this part in accordance with Title 59, Chapter 1, Part 14, Assessment, Collections, and Refunds Act. (3) The commission may determine by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, requirements and procedures for administering, collecting, and enforcing the charges levied under this part. (4) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the funds that the commission collects from the charges levied under this part. (5) The charges levied under this part are subject to Section 69-2-303.

## Nearby sections

- [Utah Code § 69-2-101 § 69-2-101. Title.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T69_S69_2_101.md)
- [Utah Code § 69-2-102 § 69-2-102. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T69_S69_2_102.md)
- [Utah Code § 69-2-201 § 69-2-201. Public safety answering point -- Establishment -- Administration -- Consolidation.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T69_S69_2_201.md)
- [Utah Code § 69-2-202 § 69-2-202. Agreement between Department of Public Safety and public safety answering point for dispatch services -- Agreement for improving dispatch services.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T69_S69_2_202.md)
- [Utah Code § 69-2-203 § 69-2-203. Audit of public safety answering points within a county -- Reports -- Consequence of failure to comply.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T69_S69_2_203.md)
- [Utah Code § 69-2-204 § 69-2-204. Public safety answering point 911 call processing standards.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T69_S69_2_204.md)
- [Utah Code § 69-2-301 § 69-2-301. Public safety answering point -- 911 emergency service account -- Permitted uses of funds.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T69_S69_2_301.md)
- [Utah Code § 69-2-302 § 69-2-302. Distribution of 911 emergency service charge revenue.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T69_S69_2_302.md)
- [Utah Code § 69-2-303 § 69-2-303. State Tax Commission -- Redistribution of emergency service charges revenue.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T69_S69_2_303.md)
- [Utah Code § 69-2-401 § 69-2-401. State Tax Commission -- Administration of 911 emergency service charges.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T69_S69_2_401.md)
- [Utah Code § 69-2-402 § 69-2-402. 911 emergency service charge.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T69_S69_2_402.md)
- [Utah Code § 69-2-403 § 69-2-403. Unified statewide 911 emergency service charge to fund Unified Statewide 911 Emergency Service Account.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T69_S69_2_403.md)
- [Utah Code § 69-2-404 § 69-2-404. Radio network charge to fund the Utah Statewide Radio System Restricted Account.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T69_S69_2_404.md)
- [Utah Code § 69-2-405 § 69-2-405. Service charges -- Collection and distribution of revenue.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T69_S69_2_405.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_UT_T69_S69_2_401. Check the current official text before relying on it. Not legal advice.