Section 59-10-544 - General powers and duties of the commission - Deposit, distribution, or credit of revenues - Refund reverts to state under certain circumstances(1)(a) The commission shall administer and enforce a tax imposed under this chapter for which purpose it may divide the state into districts in each of which a branch office of the commission may be maintained.(b) A county may not be divided in forming a district.(2)(a) The commission shall deposit at least quarterly all revenue collected or received by the commission under this chapter with the state treasurer.(b) Subject to Sections 59-10-529 and 59-10-531, the commission shall distribute and credit, at least quarterly and based on a pro rata share of Income Tax Fund and Uniform School Fund appropriations for the current fiscal year, the revenue described in Subsection (2)(a) to: (i) the Income Tax Fund; and(ii) the Uniform School Fund in accordance with Section 53F-9-201.1.(c) The commission may credit to or draw from the Income Tax Fund and the Uniform School Fund: (i) annually to adjust for differences between estimates and actual amounts; or(ii) in the proportion described in Subsection (2)(b) to issue a refund.(d) If a refund the commission makes is not claimed within two years from the date the commission issues the refund: (i) the refund reverts to the state to be credited to the Income Tax Fund; and(ii) no further claim may be made on the commission for the amount of the refund.Amended by Chapter 456, 2022 General Session ,§ 23, eff. 3/24/2022.Amended by Chapter 207, 2020 General Session ,§ 7, eff. 1/1/2021.Amended by Chapter 212, 2009 General Session.