Title 59, Revenue and Taxation

59-15-105. Reports -- Credit -- Records. (1) Every brewer, wholesaler, or distributor manufacturing or importing beer for sale, use, or distribution in the state shall, before the last day of each month, file with the commission a return for the preceding calendar month showing t…

59-15-106. Reports by brewers, wholesalers, and distributors outside the state. Every brewer, wholesaler, or distributor outside the state, shipping beer into the state, for sale, use, or consumption within the state shall, before the last day of each month, file with the commiss…

59-15-107. Report -- Effect of failure to file. If any person who is liable for the tax and is required by this chapter or by the rules of the commission to file a report with respect to the beer tax or to file a report which contains information required to determine the amount …

59-15-108. Construction and equipment of establishments. No brewery or other establishment may be constructed or equipped in a manner which facilitates any breach of this chapter or the rules of the Alcoholic Beverage Services Commission or State Tax Commission. Any structure or …

59-15-109. Commission to deposit beer tax revenue. (1) Except as provided in Subsections (2) and (3), the commission shall deposit revenue collected under this chapter as follows: (a) the greater of the following shall be deposited into the Alcoholic Beverage Enforcement and Trea…

59-18-102. Definitions. As used in this chapter: (1) Section references, unless otherwise indicated, are to the Internal Revenue Code of 1954, as in effect on January 1, 1970. (2) "Charitable organization" means an organization described in Section 501(c)(3) and exempt from tax u…

59-18-103. Applicability to split interest trust or private foundation trust created before or after effective date. The provisions of this chapter that are applicable to a split interest trust or to a private foundation trust shall apply to all such trusts, whether they are crea…

59-18-104. Duties and powers of trustee. Except as provided in Section 59-18-106, the trustee of a private foundation trust or a split interest trust has the duties and powers conferred upon the trustee by the provisions of this chapter.

59-18-105. Trustee's fiduciary obligations and duty not to deprive trust of tax exemption, deduction, or credit. (1) In the exercise of a trustee's powers including the powers granted by this chapter, a trustee has a duty to act with due regard to the trustee's obligation as a fi…

59-18-106. Trustee's notice to attorney general of inconsistent provisions in trust. If the trustee determines that the governing instrument contains provisions, in the case of a power to make distributions, which is more restrictive than Subsection 59-18-105(2), or if the trust …

59-18-107. Amendment of governing instrument. (1) In the case of a trust which is solely for a named charitable organization or organizations and as to which the trustee does not possess any discretion with regard to the distribution of income or principal among two or more such …

59-18-108. Court's power to relieve trustee from restrictions on powers and duties. This chapter does not affect the power of a court of competent jurisdiction for cause shown and upon petition of the trustee, attorney general, or affected beneficiary, and upon appropriate notice…

59-18-109. Release of power to select charitable donees. (1) The trustee of a trust all of the unexpired interests in which are devoted to one or more charitable purposes, unless the creating instrument expressly provides otherwise, may release a power to select charitable donees…

59-18-110. Election and consent to release of trust to specified charitable organization. A trustee of a trust for the benefit of a public charitable organization or organizations may, with the consent of such organization or organizations, come under Subsection 59-18-109(5) by f…

59-18-111. Duties of trustee of trust subject to supervision by specified charitable organization. The trustee of a trust subject to the supervision by a specified public charitable organization or organizations, as provided in Subsection 59-18-109(5), shall file with each specif…

59-18-112. Interpretation of chapter to encourage charitable gifts. This chapter shall be interpreted to effectuate the intent of the state of Utah to preserve, foster, and encourage gifts to or for the benefit of charitable organizations.

59-18-113. Application of chapter to trusts and trust assets established or acquired before or after effective date. Except as specifically provided in the trust, the provisions of this chapter apply to any trust established before or after the effective date of this chapter and …

59-21-1. Disposition of federal mineral lease money -- Priority to political subdivisions impacted by mineral development -- Disposition of mineral bonus payments -- Appropriation of money attributable to royalties from extraction of minerals on federal land located within bounda…

59-21-2. Mineral Bonus Account created -- Contents -- Use of Mineral Bonus Account money -- Mineral Lease Account created -- Contents -- Appropriation of money from Mineral Lease Account. (1)(a) There is created a restricted account within the General Fund known as the "Mineral B…

59-22-101. Title. This chapter is known as the "Model Tobacco Settlement Act."

59-22-201. Findings and purpose. (1) Cigarette smoking presents serious public health concerns to the State and to the citizens of the State. The Surgeon General has determined that smoking causes lung cancer, heart disease and other serious diseases, and that there are hundreds …

59-22-202. Definitions. As used in this part: (1) "Adjusted for inflation" means increased in accordance with the formula for inflation adjustment set forth in Exhibit C to the Master Settlement Agreement. (2) "Affiliate" means a person who directly or indirectly owns or controls…

59-22-203. Requirements. (1) Any tobacco product manufacturer selling cigarettes to consumers within the State (whether directly or through a distributor, retailer or similar intermediary or intermediaries) after the date of enactment of this Act shall do one of the following: (a…

59-22-301. Construction of this part. This part sets forth definitions in the Master Settlement Agreement that are cross-referenced in Part 2, Model Tobacco Settlement Statute. This part is intended for convenience only and may not be construed as substantively or otherwise alter…

59-22-302. Formula for inflation adjustments. The formula for calculating inflation adjustments, which is referenced in Subsection 59-22-202(1), is set forth in Exhibit C of the Master Settlement Agreement as follows, with the exception of Subsection (7) which is omitted: Exhibit…

59-22-303. Allocable share. (1) "Allocable Share," which is referenced in Subsection 59-22-202(3), is defined in the Master Settlement Agreement as follows: "Allocable Share" means the percentage set forth for the State in question as listed in Exhibit A hereto, without regard to…

59-22-304. Released claims. (1) "Released Claims," which is referenced in Subsection 59-22-202(7), is defined in the Master Settlement Agreement as follows: ""Released Claims" means: (1) for past conduct, acts or omissions, including any damages incurred in the future arising fro…

59-22-305. Releasing parties. "Releasing Parties," which is referenced in Subsection 59-22-202(8), is defined in the Master Settlement Agreement as follows: (1) "Releasing Parties" means each Settling State and any of its past, present and future agents, officials acting in their…

59-22-306. Original participating manufacturer and related terms. (1) "Original Participating Manufacturer," which is referenced in Subsection 59-22-202(9)(a)(i), is defined in the Master Settlement Agreement as follows: "Original Participating Manufacturer" means Brown & William…

59-22-307. Participating manufacturer. (1) "Participating Manufacturer," which is referenced in Subsection 59-22-203(1), is defined in the Master Settlement Agreement as follows: ""Participating Manufacturer" means a Tobacco Product Manufacturer that is or becomes a signatory to …

59-22-308. Payments by subsequent participating manufacturers. Section XI(i)(2) and IX(i)(3) of the Master Settlement Agreement involve payments by subsequent participating manufacturers and providers as follows: (1) A Subsequent Participating Manufacturer shall have payment obli…

59-22-401. Availability of master settlement agreement. The commission shall provide a copy of the Master Settlement Agreement for review or purchase to any person upon request and may charge a fee for doing so in accordance with Subsection 59-1-210(26).

59-23-3. Definitions. As used in this chapter: (1) "Brine shrimp eggs" means dormant, early stage brine shrimp embryos encapsulated as cysts that are harvested from within the state. (2) "Tax year" means a one-year period beginning on February 1 and ending on January 31 of the fo…

59-23-4. Brine shrimp royalty -- Royalty rate -- Commission to prepare billing statement -- Deposit of revenue. (1) A person shall pay for each tax year a brine shrimp royalty of: (a) for a tax year ending on or before January 31, 2026, 3.25 cents multiplied by the total number o…

59-23-5. Payment of the brine shrimp royalty. (1) The brine shrimp royalty shall be paid to the commission by the person who harvests the unprocessed brine shrimp eggs. (2) The payment shall be accompanied by the billing statement prepared by the commission in accordance with Sec…

59-23-7. Rules. In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement and enforce this chapter.

59-23-8. Penalties and interest. A person who harvests unprocessed brine shrimp eggs who fails to comply with this chapter is subject to penalties and interest as provided in Sections 59-1-401 and 59-1-402.

59-24-102. Definitions. As used in this chapter: (1)(a) "Alternate feed material" means a natural or native material: (i) mined for the extraction of its constituents or other matter from which source material may be extracted in a licensed uranium or thorium mill; and (ii) may b…

59-24-103.5. Radioactive waste disposal, processing, and recycling facility tax. (1) There is imposed a tax on a radioactive waste facility, or a processing or recycling facility, as provided in this chapter. (2) Except as provided in Subsection (3), the tax is equal to the sum o…

59-24-103.7. Radioactive waste facility disposal tax for concentrated depleted uranium and specific site approved waste. (1) On and after July 1, 2019, there is imposed a tax on a radioactive waste facility as provided in this section. (2) The tax is equal to the sum of the follo…

59-24-104. Payment of tax. (1) The tax imposed by Section 59-24-103.5 shall be paid by a radioactive waste facility that receives radioactive waste for disposal or reprocessing. (2) The payment shall be accompanied by the form prescribed by the commission. (3) Except as otherwise…

59-24-105. Deposit of tax revenue. (1) Except as provided in Subsections (2), (3), and 59-24-103.8(5), the commission shall deposit the tax revenue collected under this chapter into the Uniform School Fund. (2)(a) The commission shall deposit the tax revenue collected under Subse…

59-24-106. Records. (1) An owner or operator of a radioactive waste facility shall maintain records, statements, books, or accounts necessary to determine the amount of tax for which the owner or operator is liable to pay under this chapter. (2) The commission may require an owne…

59-24-108. Rulemaking authority. The commission may make rules under Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to implement and enforce this chapter.

59-24-109. Penalties and interest. An owner or operator of a radioactive waste facility who fails to comply with this chapter is subject to penalties and interest as provided in Sections 59-1-401 and 59-1-402.

59-26-102. Definitions. As used in this chapter: (1) "County or municipality franchise fee" means a franchise fee that a county or municipality receives from a multi-channel video or audio service provider. (2) "Franchise fee" is as defined in 47 U.S.C. Sec. 542, except that the …