Section R865-19S-104 - County Option Sales Tax Distribution Pursuant to Utah Code Ann. Section 59-12- 1102A. The $75,000 minimum annual distribution required under Section 59-12-1102 shall be based on sales tax amounts collected by the counties from January 1 through December 31.B. Any adjustments made to ensure the required minimum distribution shall be reflected in the February distribution immediately following the end of the calendar year.Utah Admin. Code R865-19S-104