R865-19S-16. Failure to Remit Excess Tax Collection Pursuant to Utah Code Ann. Section 59-12-107

A. The amount paid by any vendor to the Tax Commission with each return is the greater of: 1. the actual tax collections for the reporting period, or 2. the amount computed at the rates imposed by law against the total taxable sales for that period. B. Space is available on the return forms for inserting figures and the words "excess collections," if needed.