tax.utah.gov forms current tc tc-62pc

This document provides information about Utah sales and use tax filing requirements. It outlines that: 1) Sales and use taxes collected must be held in trust for the state and paid to the Tax Commission according to state law. 2) Filers must use the correct TC-62 series forms and schedules based on their business, and may face penalties for incorrect filings. 3) The document provides details on filing amended returns, filing returns online, using substitute forms, and updating account information.