9-13-106
Section 9-13-106 Payment of taxes by counties or municipalities purchasing forest products.
When the governing body of any county or municipality in the state shall purchase any forest
products upon which the privilege taxes imposed by this article have not been paid, then the
said governing body of said county or municipality shall withhold from the purchase price
the amount of the taxes due and shall remit it to the Department of Revenue in the same manner
as is required of other taxpayers. (Acts 1945, No. 169, p. 285, §27.)...
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40-25-11
Section 40-25-11 Statements of common carriers, contract carriers, buses, etc. All common carriers,
contract carriers, buses and trucks transporting tobacco products may be required under regulations
to be prescribed by the Department of Revenue to transmit to the Department of Revenue a periodic
statement of such consignments or deliveries of tobacco products showing date, point of origin,
point of delivery and to whom delivered, and time of delivery, and all common carriers, buses
or trucks shall permit examination by the Department of Revenue or its agents of their records
relating to shipment or receipt of tobacco products. The common carriers, buses and trucks
shall permit the examination and investigation of their records of shipment or receipts relating
to tobacco products, when and wherever it is deemed advisable and necessary by the Department
of Revenue or its agents in the enforcement of this article. Inspectors, stamp deputies and
other duly authorized agents of the...
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40-26A-3
Section 40-26A-3 When tax due; monthly reports. On or before the twentieth day of each month,
every person on whom the taxes levied by this chapter are imposed shall render to the Department
of Revenue, on a form prescribed by the department, a true and correct statement showing the
pari-mutuel pool gross receipts of his race track operation for the next preceding month,
together with such other information as the department may demand and require. At the time
of making such monthly report such person shall compute and pay the amount of taxes shown
to be due. (Acts 1988, 2nd Ex. Sess., No. 88-952, p. 575, §3.)...
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45-22-242.02
Section 45-22-242.02 Filing of monthly report and payment. The tax levied under this part,
except as otherwise provided, shall be due and payable in monthly installments on or before
the twentieth day of the month next succeeding the month in which the tax accrues. On or before
the twentieth day of each month after August 1, 1973, every person, firm, or corporation on
whom the taxes levied by this part are imposed, shall render to the department, on a form
prescribed by the department, a true and correct statement showing the gross proceeds of the
business for the next preceding month, together with such other information as the department
may demand and require, and at the time of making such monthly report the taxpayer shall compute
the taxes due and shall pay to the department the amount of taxes shown to be due. The department,
for good cause, may extend the time for making any return required under this part, but the
time for filing any such return shall not be extended for a...
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14-7-15
Section 14-7-15 Reports as to purchases by state offices, etc. At least 30 days before the
beginning of each fiscal year, the Finance Department shall provide to the Board of Corrections
summary reports of the kind and amount of articles and products purchased for state offices,
departments, institutions and agencies based upon the previous nine months experience. Not
more than 100 days following the close of each fiscal year, the Finance Department shall submit
to the Board of Corrections a report showing the kinds and amounts of such prison manufactured
articles purchased by all state offices, departments, institutions and agencies based upon
the purchase experience of the entire previous fiscal year. All such reports shall refer,
insofar as possible, to the items or products contained in the catalogue as issued by the
Board of Corrections. (Acts 1976, No. 286, p. 319, §8.)...
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40-19-4
Section 40-19-4 Taxes payable in monthly installments; returns. The taxes levied under the
provisions of this chapter shall be due and payable in monthly installments on or before the
fifteenth day of the month next succeeding the month in which the tax accrues. On or before
the fifteenth day of each month, every motor carrier on whom the taxes levied by this chapter
are imposed shall render to the Department of Revenue on a form prescribed by the department
a true and correct statement showing: The mileage traveled on the highways of this state for
the preceding month, or portion thereof and the number, kind, motor number and make of the
motor vehicle so operated, together with such other information as the department may demand
and require, and, at the time of making such monthly report, such person shall compute the
taxes due and shall pay to the Department of Revenue the amount of taxes shown to be due.
The Department of Revenue, for good cause, may extend the time for making any...
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40-25-42
Section 40-25-42 Returns. Every person owning or having in his possession or custody tobacco
products, the storage, use or other consumption of which is subject to the tax imposed by
this article, shall on or before the tenth day of the month following file with the department
a return for the preceding month in such form as may be prescribed by the department showing
the tobacco products purchased by such person, and such other information as the department
may deem necessary for the proper administration of this article. The return shall be accompanied
by a remittance of the amount of tax herein imposed. (Acts 1939, No. 409, p. 538; Code 1940,
T. 51, §746.)...
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45-2-243.27
Section 45-2-243.27 Payment and collection of tax. (a) The taxes levied by this subpart, except
as otherwise provided, shall be due and payable to the Department of Revenue on or before
the 20th day of the month next succeeding the month in which the tax accrues. On or before
the 20th day of each month after the effective date of the taxes, every person on whom the
tax is levied by this subpart shall render to the Department of Revenue on a form prescribed
by the department, a true and correct statement showing the gross proceeds of the business
subject to the tax for the then preceding month, together with other information as the department
demands and requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the department the amount of taxes shown due. A person subject to the tax who conducts
business on a credit basis may defer reporting and paying the tax until after the person has
received payment of the items, articles, or accommodations...
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45-8-241.22
Section 45-8-241.22 Tax due dates; gross proceeds statements. The tax levied under the provisions
of this subpart, except as otherwise provided, shall be due and payable in monthly installments
on or before the twentieth day of the month next succeeding the month in which the tax accrues.
On or before the twentieth day in each month after this subpart has taken effect, every person,
firm, or corporation on whom the taxes are levied by this subpart are imposed, shall render
to the department, on a form prescribed by the department, a true and correct statement showing
the gross proceeds of the business for the next preceding month, together with such other
information as the department may demand and require, and at the time of making such monthly
report the taxpayer shall compute the taxes due and shall pay to the department the amount
of taxes shown to be due. The department, for good cause, may extend the time for making any
return required under the provisions of this subpart, but...
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9-13-110
Section 9-13-110 Legislative intent. It is the intent of the Legislature that the forest products
severance tax prescribed in subsections (a) and (b) of Section 9-13-82, beginning July 1,
2017, shall initially generate revenues not less than the revenues generated by the tax prior
to July 1, 2017. In order to ensure that the revenues previously generated are not decreased,
the department shall determine the total forest products severance tax revenue generated from
all severance taxpayers from Act 2017-301 for the fiscal year ending September 30, 2018. The
department, no later than December 1, 2018, or as soon thereafter as practical, shall determine
the amount collected from all severance taxpayers for the fiscal year ending September 2018.
If the forest products severance tax generated from all severance taxpayers in the fiscal
year ending 2018 are less than the forest products severance taxes generated from all severance
taxpayers in the fiscal year ending in 2017, on January 1,...
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