59-12-128 - Amnesty.
59-12-128. Amnesty.
(1) As used in this section, "amnesty" means that a seller is not required to pay the followingamounts that the seller would otherwise be required to pay:
(a) a tax, fee, or charge under:
(i) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
(ii) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
(iii) Section 19-6-714;
(iv) Section 19-6-805;
(v) Section 69-2-5;
(vi) Section 69-2-5.5;
(vii) Section 69-2-5.6; or
(viii) this chapter;
(b) a penalty on a tax, fee, or charge described in Subsection (1)(a); or
(c) interest on a tax, fee, or charge described in Subsection (1)(a).
(2) The commission shall grant a seller amnesty under this section if the seller:
(a) was not licensed under Section 59-12-106 at any time during the 12-month period prior tothe effective date of the state's participation in the agreement;
(b) obtains a license under Section 59-12-106 within a 12-month period after the effectivedate of the state's participation in the agreement; and
(c) is registered under the agreement.
(3) A seller may not receive amnesty under this section for a tax, fee, or charge:
(a) the seller collects;
(b) the seller remits to the commission;
(c) that the seller is required to remit to the commission on the seller's purchase; or
(d) arising from a transaction that occurs within a time period that is under audit by thecommission if:
(i) the seller receives notice of the commencement of the audit prior to obtaining a licenseunder Section 59-12-106; and
(ii) (A) the audit described in Subsection (3)(d)(i) is not complete; or
(B) the seller has not exhausted all administrative and judicial remedies in connection with theaudit described in Subsection (3)(d)(i).
(4) (a) Except as provided in Subsection (4)(b), amnesty the commission grants to a sellerunder this section:
(i) applies to the time period during which the seller is not licensed under Section 59-12-106;and
(ii) remains in effect if, for a period of three years, the seller:
(A) remains registered under the agreement;
(B) collects a tax, fee, or charge on a transaction subject to a tax, fee, or charge described inSubsection (1)(a); and
(C) remits to the commission the taxes, fees, and charges the seller collects in accordance withSubsection (4)(a)(ii)(B).
(b) The commission may not grant a seller amnesty under this section if, with respect to a tax,fee, or charge for which the seller would otherwise be granted amnesty under this section, the seller
commits:
(i) fraud; or
(ii) an intentional misrepresentation of a material fact.
(5) (a) If a seller does not meet a requirement of Subsection (4)(a)(ii), the commission shallrequire the seller to pay the amounts described in Subsection (1) that the seller would have otherwisebeen required to pay.
(b) Notwithstanding Section 59-1-1410, for purposes of requiring a seller to pay an amount inaccordance with Subsection (5)(a), the time period for the commission to make an assessment underSection 59-1-1410 is extended for a time period beginning on the date the seller does not meet arequirement of Subsection (4)(a)(ii) and ends three years after that date.
Amended by Chapter 212, 2009 General Session