59-26-106 - Records.
59-26-106. Records.
(1) A multi-channel video or audio service provider shall maintain records, statements,books, or accounts necessary to determine the amount of tax that the multi-channel video oraudio service provider is required to remit to the commission under this chapter.
(2) The commission may require a multi-channel video or audio service provider to makeor keep the records, statements, books, or accounts the commission considers sufficient to showthe amount of tax for which the multi-channel video or audio service provider is required to remitto the commission under this chapter:
(a) by notice served upon that multi-channel video or audio service provider; or
(b) by administrative rule made in accordance with Title 63G, Chapter 3, UtahAdministrative Rulemaking Act.
(3) After notice by the commission, a multi-channel video or audio service provider shallopen the records, statements, books, or accounts specified in Subsection (2) for examination bythe commission or a duly authorized agent of the commission.
Amended by Chapter 382, 2008 General Session