Utah Administrative Code

R850. School and Institutional Trust Lands, Administration.R850-160. Withdrawal of Trust Lands from Public Target Shooting. R850-160-100. Authorities. The activities of the School and Institutional Trust Lands Administration are authorized by Sections 6, 7, 8, 10 and 12 of the Ut…

R850. School and Institutional Trust Lands, Administration.R850-170. Renewable Energy Lease Agreements. R850-170-100. Authorities. This rule implements Sections 6, 8, 10, and 12 of the Utah Enabling Act, Articles X and XX of the Utah Constitution, and Subsections 53C-1-302(1)(a)(…

R850. School and Institutional Trust Lands, Administration.R850-2. Trust Land Management Objectives. R850-2-100. Authorities. This rule implements Sections 6, 8, 10, and 12 of the Utah Enabling Act, Articles X and XX of the Utah Constitution, and Sections 53C-1-204(1) and 53C-1-3…

R850. School and Institutional Trust Lands, Administration.R850-21. Oil, Gas and Hydrocarbon Resources. R850-21-100. Authorities. This rule implements Sections 6, 8, 10, and 12 of the Utah Enabling Act, Articles X and XX of the Utah Constitution, and Utah Code Title 53C et seq. w…

R850. School and Institutional Trust Lands, Administration.R850-22. Bituminous-Asphaltic Sands and Oil Shale Resources. R850-22-100. Authorities. This rule implements Sections 6, 8, 10, and 12 of the Utah Enabling Act, Articles X and XX of the Utah Constitution, and Utah Code Tit…

R850. School and Institutional Trust Lands, Administration.R850-23. Sand, Gravel, and Cinders Permits. R850-23-100. Authorities. This rule implements Sections 6, 8, 10, and 12 of the Utah Enabling Act, Articles X and XX of the Utah Constitution, Subsections 53C-1-302(1)(a)(ii) an…

R850. School and Institutional Trust Lands, Administration.R850-24. General Provisions: Mineral and Material Resources, Mineral Leases and Material Permits. R850-24-100. Authorities. This rule implements Sections 6, 8, 10, and 12 of the Utah Enabling Act, Articles X and XX of the…

R850. School and Institutional Trust Lands, Administration.R850-25. Mineral Leases and Materials Permits. R850-25-100. Classification of Mineral and Material Substances. Mineral leases and material permits shall be issued in accordance with the classifications described below. No…

R850. School and Institutional Trust Lands, Administration.R850-26. Coal Leases. R850-26-100. Definitions. In addition to those applicable definitions in R850-24-175, the following definitions also apply to this section: 1. Lease: a lease in a coal resource as defined in R850-26-…

R850. School and Institutional Trust Lands, Administration.R850-3. Applicant Qualifications, Application Forms, and Application Processing. R850-3-100. Authorities. This rule implements Sections 6, 8, 10, and 12 of the Utah Enabling Act, Articles X and XX of the Utah Constitution…

R850. School and Institutional Trust Lands, Administration.R850-30. Special Use Leases. R850-30-100. Authorities. This rule implements Sections 6, 8, 10, and 12 of the Utah Enabling Act, Articles X and XX of the Utah Constitution, and Subsections 53C-1-302(1)(a)(ii), 53C-4-101(1)…

R850. School and Institutional Trust Lands, Administration.R850-4. Application Fees and Assessments. R850-4-100. Authorities. This rule implements Sections 6, 8, 10, and 12 of the Utah Enabling Act, Articles X and XX of the Utah Constitution, and Section 53C-1-302(1)(a)(ii) which…

R850. School and Institutional Trust Lands, Administration.R850-40. Easements. R850-40-100. Authorities. This rule implements Sections 6, 8, 10, and 12 of the Utah Enabling Act, Articles X and XX of the Utah Constitution, and Sections 53C-1-302 and 53C-4-203 which authorize the d…

R850. School and Institutional Trust Lands, Administration.R850-41. Rights of Entry. R850-41-100. Authorities. This rule implements Sections 6, 8, 10, and 12 of the Utah Enabling Act, Articles X and XX of the Utah Constitution, and Sections 53C-1-302(1)(a)(ii) and 53C-4-101(1) wh…

R850. School and Institutional Trust Lands, Administration.R850-5. Payments, Royalties, Audits, and Reinstatements. R850-5-100. Authorities. This rule is authorized by Sections 6, 8, 10, and 12 of the Utah Enabling Act, Articles X and XX of the Utah Constitution and Subsection 53…

R850. School and Institutional Trust Lands, Administration.R850-50. Range Management. R850-50-100. Authorities. This rule implements Sections 6, 8, 10, and 12 of the Utah Enabling Act, Articles X and XX of the Utah Constitution, and Subsection 53C-1-302(1)(a)(ii) and Section 53C-…

R850. School and Institutional Trust Lands, Administration.R850-6. Government Records Access and Management. R850-6-100. Purposes and Authority. 1. This rule provides procedures for appropriate access to agency records under the Government Records Access and Management Act. 2. Th…

R850. School and Institutional Trust Lands, Administration.R850-60. Cultural Resources. R850-60-100. Authorities. This rule implements Sections 6, 8, 10, and 12 of the Enabling Act, Articles X and XX of the Utah Constitution, and Subsections 53C-1-302(1)(a)(ii) and 53C-2-201(1)(a…

R850. School and Institutional Trust Lands, Administration.R850-61. Native American Grave Protection and Repatriation. R850-61-100. Authorities. 1. This rule implements Sections 6, 8, 10 and 12 of the Enabling Act, Articles X and XX of the Utah Constitution, and Sections 53C-1-30…

R850. School and Institutional Trust Lands, Administration.R850-70. Sale of Forest Products. R850-70-100. Authorities. This rule implements Sections 6, 8, 10, and 12 of the Utah Enabling Act, Articles X, XVIII, and XX of the Utah Constitution, and Subsection 53C-1-302(1)(a)(ii) a…

R850. School and Institutional Trust Lands, Administration.R850-75. Sale of Plants and Wildland Seed. R850-75-100. Authorities. This rule implements Sections 6, 8, 10, and 12 of the Utah Enabling Act, Articles X, XVIII, and XX of the Utah Constitution, and Subsection 53C-1-302(1)…

R850. School and Institutional Trust Lands, Administration.R850-8. Adjudicative Proceedings. R850-8-100. Authorities. This rule implements Sections 6, 8, 10, and 12 of the Utah Enabling Act, Articles X and XX of the Utah Constitution, and Subsections 53C-1-204(3), 53C-1-204(10)(c…

R850. School and Institutional Trust Lands, Administration.R850-80. Sale of Trust Lands. R850-80-100. Authorities. This rule implements Sections 6, 8, 10, and 12 of the Utah Enabling Act, Articles X and XX of the Utah Constitution, and Subsections 53C-1-302(1)(a)(ii), 53C-4-101(1…

R850. School and Institutional Trust Lands, Administration.R850-83. Administration of Previous Sales to Subdivisions of the State. R850-83-100. Authorities. This rule implements Sections 6, 8, 10, and 12 of the Utah Enabling Act, Articles X and XX of the Utah Constitution, and Se…

R850. School and Institutional Trust Lands, Administration.R850-90. Land Exchanges. R850-90-100. Authorities. This rule implements Sections 6, 8, 10, and 12 of the Utah Enabling Act, Articles X and XX of the Utah Constitution, and Subsections 53C-1-302(1)(a)(ii) and 53C-4-101(1) …

R861. Tax Commission, Administration.R861-1A. Administrative Procedures. R861-1A-3. Division Conferences Pursuant to Utah Code Ann. Sections 59-1-210 and 63G-4-102. Any party directly affected by a commission action or contemplated action may request a conference with the supervi…

R865. Tax Commission, Auditing.R865-11Q. Self-Insured Employer Assessment. R865-11Q-1. Time Period Within Which an Employer Must Obtain an Experience Modification Factor Pursuant to Utah Code Ann. Section 34A-2-202. A. An employer shall have until the due date of each annual retu…

R865. Tax Commission, Auditing.R865-12L. Local Sales and Use Tax. R865-12L-1. Local Sales and Use Tax Rules Pursuant to Utah Code Ann. Section 59-12-205. A. All rules made pursuant to Title 59, Chapter 12, Part 1, state sales and use taxes, shall apply to the local sales and use …

R865. Tax Commission, Auditing.R865-13G. Motor Fuel Tax. R865-13G-1. Carrier's Reports of Motor Fuel Deliveries Pursuant to Utah Code Ann. Section 59-13-208. A. Carrier means every individual, firm, partnership, group, or corporation importing or transporting motor fuels into the…

R865. Tax Commission, Auditing.R865-14W. Mineral Producers' Withholding Tax. R865-14W-1. Mineral Production Tax Withholding Pursuant to Utah Code Ann. Sections 59-6-101 through 59-6-104. (1) Definitions. (a) "Working interest owner" means any person who is the owner of an interes…

R865. Tax Commission, Auditing.R865-15O. Oil and Gas Tax. R865-15O-1. Oil and Gas Severance Tax Pursuant to Utah Code Ann. Sections 59-5-102 and 59-5-104. (1) Definitions (a) "Person" means any individual, partnership, company, joint stock company, association, receiver, trustee,…

R865. Tax Commission, Auditing.R865-16R. Severance Tax. R865-16R-1. Valuation of Metalliferous Minerals for Severance Tax Purposes Pursuant to Utah Code Ann. Section 59-5-203. A. Gross proceeds under Section 59-5-203 means the total consideration received by the taxpayer for the …

R865. Tax Commission, Auditing.R865-19S. Sales and Use Tax. R865-19S-1. Sales and Use Taxes Distinguished Pursuant to Utah Code Ann. Section 59-12-103. A. The tax imposed on amounts paid or charged for transactions under Title 59, Chapter 12 is a: 1. sales tax, if the tax is coll…

R865. Tax Commission, Auditing.R865-20T. Tobacco Tax. R865-20T-1. Assessment of Cigarette and Tobacco Products Tax Pursuant to Utah Code Ann. Sections 59-14-204 and 59-14-302. A. The cigarette tax is a tax on the first purchase, use, storage, or consumption of cigarettes by a man…

R865. Tax Commission, Auditing.R865-21U. Use Tax. R865-21U-1. Nature of Use Tax Pursuant to Utah Code Ann. Section 59-12-103. A. The tax imposed on amounts paid or charged for transactions under Title 59, Chapter 12 is a: 1. sales tax, if the tax is collected and remitted by a se…

R865. Tax Commission, Auditing.R865-3C. Corporation Income Tax. R865-3C-1. Allocation of Net Income Pursuant to Utah Code Ann. Section 59-7-204. (1) In general, the provisions of Section R865-6F-8 shall be applied to determine net income attributable to Utah for corporation incom…

R865. Tax Commission, Auditing.R865-4D. Special Fuel Tax. R865-4D-1. Utah Special Fuel Tax Regulation Pursuant to Utah Code Ann. Section 59-13-102. A. Motor vehicle means and includes every self-propelled vehicle operated or suitable for operation on the highways of the state whi…

R865. Tax Commission, Auditing.R865-6F. Franchise Tax. R865-6F-1. Corporation Franchise Privilege - Right to Do Business - Nature of Liability and How Terminated Pursuant to Utah Code Ann. Sections 16-10a-1501 through 16-10a-1533. A. The Utah franchise tax is imposed upon corpora…

R865. Tax Commission, Auditing.R865-7H. Environmental Assurance Fee. R865-7H-1. Environmental Assurance Fee for Retailers or Consumers Not Participating in the Environmental Assurance Program Pursuant to Utah Code Ann. Section 19-6-410.5. (1) Retailers or consumers who are owners…

R865. Tax Commission, Auditing.R865-9I. Income Tax. R865-9I-2. Determination of Utah Resident Individual Status Pursuant to Utah Code Ann. Section 59-10-136. For purposes of determining whether an individual spends in the aggregate 183 or more days of the taxable year in this sta…

R867. Tax Commission, Collections.R867-2B. Delinquent Tax Collection. R867-2B-1. Collection of Penalty Pursuant to Utah Code Ann. Section 59-1-302. (1) The commission may impose a lien upon the real and personal property of a person liable for a penalty under Section 59-1-302. (2…

R873. Tax Commission, Motor Vehicle.R873-22M. Motor Vehicle. R873-22M-2. Documentation Required and Procedures to Follow to Register or Title Certain Vehicles Pursuant to Utah Code Ann. Sections 41-1a-104 and 41-1a-108. (1) "Nontitle state" means a state that does not issue certi…

R877. Tax Commission, Motor Vehicle Enforcement.R877-23V. Motor Vehicle Enforcement. R877-23V-3. Salesperson Licensed For One Dealer Only Pursuant to Utah Code Ann. Section 41-3-202. A. The holder of a dealer's license may not hold an additional license to engage in the activitie…

R884. Tax Commission, Property Tax.R884-24P. Property Tax. R884-24P-5. Property Tax Relief Pursuant to Utah Code Ann. Title 59, Chapter 2a, Tax Relief Through Property Tax. (1) In determining whether an applicant under Title 59, Chapter 2a, Tax Relief Through Property Tax, meets …

R895. Government Operations, Technology Services.R895-1. Access to Records. R895-1-1. Purpose and Authority. Under authority of Sections 63G-2-204, and 63A-12-104, and Title 63G, Chapter 3, this rule provides procedures for access and denial of access to government records. R895-…

R895. Government Operations, Technology Services.R895-14. Access to Information Technology for Users with Disabilities. R895-14-1. Purpose and Authority. (1) This rule establishes minimum standards for accessibility of executive branch agency information technology by an individu…

R895. Government Operations, Technology Services.R895-2. Americans With Disabilities Act (ADA) Complaint Procedure. R895-2-1. Authority and Purpose. (1) This rule is promulgated pursuant to Section 63G-3-201 of the State Administrative Rulemaking Act. The Division of Technology S…