Utah Code » Title 59, Chapter 12 — Sales and Use Tax Act; part 59-12-1 — Tax Collection
Utah Code

Utah Code § 59-12-118 (2026)

Commission's authority to administer sales and use tax

✓ current as of May 2026
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Except as provided in Sections

59-12-209

and

59-12-302

, the commission shall have exclusive authority to administer, operate, and enforce the provisions of this chapter including:

determining, assessing, and collecting any sales and use tax imposed pursuant to this chapter;
representing each designated political subdivision's interest in any administrative proceeding involving the state or local option sales and use tax;
adjudicating any administrative proceedings involving the state or local option sales and use tax;
waiving, reducing, or compromising any penalty and interest imposed in connection with any determination of state or local option sales or use tax; and
prescribing forms and rules to conform with this chapter for the making of returns and for the ascertainment, assessment, and collection of the taxes imposed under this chapter.
Notes of Decisions
Cited in 7 cases, 1991–1994 · leading case: King v. Indus. Com'n of Utah, 850 P.2d 1281 (Utah Ct. App. 1993).
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King v. Indus. Com'n of Utah, 850 P.2d 1281 (Utah Ct. App. 1993). · cites it 4× “[10] Judge Bench has expressed a concern that what we did in Putvin was find an explicit grant of discretion to the Tax Commission by virtue of Utah Code Ann. § 59-12-118 (1992). See Belnorth Petroleum Corp.”
Putvin v. Utah State Tax Comm'n, 837 P.2d 589 (Utah Ct. App. 1992). · cites it 4× “” Utah Code Ann. § 59-12-118 (1992). Furthermore, this court may recognize an implied grant of discretion to interpret the statutory term “nonresident” if, as here, there is an absence of discernible legislative history and the determination of residency status is the “type of…”
Millard Cnty. v. Utah State Tax Comm'n Ex Rel. Intermountain Power Agency, 823 P.2d 459 (Utah 1991). · cites it 3× “Section 59-12-118 provides: “The administration of this chapter is vested in and shall be exercised by the commission which may prescribe forms and rules to conform with this chapter for the making of returns and for the ascertainment, assessment, and collection of the taxes…”
South Davis Cmty. Hosp., Inc. v. Dep't of Health, Div. of Health Care Fin., 869 P.2d 979 (Utah Ct. App. 1994). · cites it 2× “2d at 590-91 (holding that since Utah Code Ann. § 59-12-118 (1992) contains a grant of discretion to Tax Commission to administer tax code generally, Tax Commission’s decision in that case should be overturned only if unreasonable).”
Belnorth Petroleum Corp. v. State Tax Comm'n, 845 P.2d 266 (Utah Ct. App. 1993). · cites it 2× “1992) (quoting Utah Code Ann. § 59-12-118 (1992)). An administrative grant to administer a statute should not be confused with a grant of discretion to interpret the statute since that would prematurely terminate our standard of review analysis under Morton.”
OSI Indus., Inc. v. Utah State Tax Comm'n, Auditing Div., 860 P.2d 381 (Utah Ct. App. 1993). · cites it 2× “1992), determined that Utah Code Ann. § 59-12-118 (1992) contains an explicit grant of discretion to the Tax Commission to administer the tax code generally, the Tax Commission’s decision in this case should be overturned only if unreasonable.”
Chevron U.S.A., Inc. v. Utah State Tax Comm'n, 847 P.2d 418 (Utah Ct. App. 1993). · cites it 2× “1992) (quoting Utah Code Ann. § 59-12-118 (1992)). We subsequently explained that this general grant of authority to administer the tax code should not be misconstrued as a grant of discretion to interpret given statutory terms.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.