32 chapters · 1,123 sections in this title.
Utah Code § 59-37-101 Definitions.
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59-37-101. Definitions. As used in this chapter: (1) "Delivered value" means the fair market value of energy delivered for use and includes: the value of the energy itself; and any transportation, freight, customer demand charges, services charges, or other costs typically incurr…
Utah Code § 59-37-201 County energy excise tax -- Rate -- Effective date -- Notice requirements.
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59-37-201. County energy excise tax -- Rate -- Effective date -- Notice requirements. (1) A county may levy an excise tax for the delivered value of energy upon a high-impact consumer located: within the county; and on unincorporated land. (2) Subject to Section, a county may imp…
Utah Code § 59-37-202 High-impact consumers in certain project areas.
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59-37-202. High-impact consumers in certain project areas. If a high-impact consumer is subject to a municipal energy sales and use tax, as described in Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act, that is levied by a regional land use economic development…
Utah Code § 59-37-301 Administration, collection, and enforcement -- Rulemaking.
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59-37-301. Administration, collection, and enforcement -- Rulemaking. (1) The commission shall administer, collect, and enforce a tax under this chapter in accordance with Chapter 1, General Taxation Policies. (2) Subject to Section, the commission shall: 59-1-306 deposit 10% of …