Title 59, Revenue and Taxation

59-2a-902. Application -- Rulemaking authority. (1)(a) Except as provided in Section 59-2a-108 or Subsection (2), an applicant for deferral for the current tax year shall annually file an application on or before September 1 with the county in which the applicant's property is lo…

59-2a-903. Reimbursement to counties. (1) Upon application from a county in a form approved by the commission, the commission shall reimburse the county for the amount of any tax or tax notice charge that the county defers in accordance with this part. (2) The commission may not …

59-3-102. Definitions. As used in this chapter: (1) "Tax equivalent payment" means a payment required or authorized by statute to be made in lieu of ad valorem taxes on tax exempt property pursuant to a contract entered into under statutory authority and filed with the county ass…

59-3-103. Value of tax equivalent property included as part of value of taxable property. In determining the value of taxable property within any tax area for purposes of computing the limitation on indebtedness under Article XIV, Sec. 4, Utah Constitution, the value of all tax e…

59-3-104. Tax equivalent property list -- Assessment of tax equivalent property. The county assessor shall keep a separate list of the tax equivalent property in each tax area in the county, showing the value of all tax equivalent property in each area. The value of tax equivalen…

59-4-101. Tax basis -- Assessment and collection -- Designation of person to receive notice. (1)(a) Subject to Subsection (1)(b) and except as provided in Section 59-4-103, a tax is imposed on the possession or other beneficial use enjoyed by any person of any real or personal pr…

59-4-102. Failure to pay tax -- Remedies of county. A tax due and unpaid under this chapter constitutes a debt due the county for and on behalf of the various taxing units concerned with the tax. If the tax imposed by this chapter or any portion of the tax is not paid at the time…

59-4-103. Exemptions from privilege tax. (1) As used in this section: (a) "Additional project capacity" means the same as that term is defined in Section 11-13-103. (b) "Project" means the same as that term is defined in Section 11-13-103. (c) "Public agency" means the same as th…

59-5-101. Definitions. As used in this part: (1) "Board" means the Board of Oil, Gas, and Mining created in Section 40-6-4. (2) "Coal-to-liquid" means the process of converting coal into a liquid synthetic fuel. (3) "Condensate" means the hydrocarbons, regardless of gravity, that…

59-5-102. Definitions -- Severance tax -- Computation -- Rate -- Annual exemption -- Tax rate reduction. (1) As used in this section: (a) "Royalty rate" means the percentage of the interests described in Subsection (2)(b)(i) as defined by a contract between the United States, the…

59-5-103.1. Valuation of oil or gas -- Deductions. (1)(a) For purposes of the tax imposed under Section 59-5-102 and subject to Subsection (2), the value of oil or gas shall be determined at the first point closest to the well at which the fair market value for the oil or gas may…

59-5-104. Statements filed -- Contents -- Falsification as perjury. (1)(a) Every producer engaged in the production of oil or gas from any well or wells in the state shall file with the commission, on or before June 1 of each year, on forms furnished by the commission, a statemen…

59-5-106. Interest and penalty -- Overpayments. (1) In case of any failure to make or file a return required by this chapter, the penalty provided in Section 59-1-401 and interest at the rate and in the manner prescribed in Section 59-1-402 shall be charged and added to the tax. …

59-5-107. Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit. (1) Except as provided in Subsections (2) and (3), the tax imposed by this part is due and payable on or before June 1 of the year next succeeding the calendar year when the oil or …

59-5-108. Tax as lien on property or oil and gas production interests. (1) The severance tax imposed by this chapter, together with penalties and interest, is and shall remain a lien upon the owner's interest in the oil or gas well or rights in the well from which the oil or gas …

59-5-109. Adjudicative proceedings for correction of amount of tax. If any person feels aggrieved because of the amount of the severance tax determined by the commission, the person may file a request for agency action with the commission within 30 days after notice is mailed to …

59-5-110. Decisions of commission. Every decision of the commission shall be in writing and notice of the decision shall be mailed to the taxpayer within 10 days. All decisions become final upon the expiration of 30 days after notice has been mailed to the taxpayer, unless procee…

59-5-111. Condition precedent to judicial review. (1) Before seeking judicial review, the taxpayer shall deposit with the commission the full amount of taxes, interest, and other charges audited and stated in the decision of the commission. (2)(a) If the party appealing executes …

59-5-114. Limitation of actions. (1)(a) Except as provided in Subsections (1)(c) through (f), the commission shall assess the amount of taxes imposed under this part, and any penalties and interest, within six years after a taxpayer files a return. (b) Except as provided in Subse…

59-5-115. Disposition of taxes collected -- Credit to General Fund. (1) As used in this section, "above-trend revenue" means the amount by which the actual revenue from the oil and gas severance tax deposited into the General Fund under Subsection (2) exceeds the long-term trend …

59-5-116. Disposition of certain taxes collected on Ute Indian land. (1) Except as provided in Subsection (2), there shall be deposited into the Uintah Basin Revitalization Fund created in Section 63N-24-602: (a) for taxes imposed under this part, 33% of the taxes collected on oi…

59-5-119. Disposition of certain taxes collected on Navajo Nation land located in Utah. (1) Except as provided in Subsection (2), there shall be deposited into the Navajo Revitalization Fund created in Section 63N-24-703 for taxes imposed under this part beginning on July 1, 1997…

59-5-120. Exemption. Beginning on January 1, 2006, and ending on June 30, 2026, no severance tax required by this chapter is imposed on oil and gas produced, saved, sold, or transported if the oil or gas produced, saved, sold, or transported is derived from: (1) coal-to-liquids t…

59-5-121. Severance tax revenue for aviation fuel incentive account. (1) As used in this section: (a) "Base revenue year" means the fiscal year designated by the port authority under Subsection (3). (b) "Incentive account" means the same as that term is defined in Section 11-58-2…

59-5-201. Definitions. As used in this part: (1)(a) "Metalliferous minerals" includes any ore, metal, or other substance containing the following: (i) aluminum; (ii) antimony; (iii) arsenic; (iv) barium; (v) beryllium; (vi) bismuth; (vii) boron; (viii) cadmium; (ix) calcium; (x) …

59-5-202. Severance tax -- Rate -- Computation -- Annual exemption. (1) A person engaged in the business of mining or extracting metalliferous minerals in this state shall pay to the state a severance tax equal to 2.6% of the taxable value of all metals or metalliferous minerals …

59-5-203. Determining taxable value. (1) Except as provided in Subsection (3), the basis for computing the gross proceeds, prior to those deductions or adjustments specified in this chapter, in determining the taxable value of the metals, metalliferous minerals, or metalliferous …

59-5-204. Statements filed -- Contents -- Verification -- Falsification as perjury. (1) Every person engaged in the business of mining or extracting metalliferous minerals shall make and file with the commission, on or before June 1 of each year on forms furnished by the commissi…

59-5-206. Interest and penalty -- Overpayments. (1) In case of any failure to make or file a return required by this chapter, the penalty provided in Section 59-1-401 and interest at the rate and in the manner prescribed in Section 59-1-402 shall be charged and added to the tax. …

59-5-207. Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit. (1) The tax imposed by this chapter is due and payable on or before June 1 of the year next succeeding the calendar year when the mineral is produced and sold or delivered. (2) The …

59-5-208. Tax as lien. The tax imposed by this chapter, together with penalties and interest, is and shall remain a lien upon the mine or mining claim from which the mineral is extracted, until the tax is paid. In the case of unpatented claims or leases on unpatented ground, the …

59-5-209. Adjudicative proceedings for correction of amount of tax. If any person feels aggrieved because of the amount of the tax determined by the commission, the person may file a request for agency action with the commission within 30 days after notice is mailed to the person…

59-5-210. Decisions of commission. Every decision of the commission shall be in writing and notice of the decision shall be mailed to the taxpayer within 10 days. All decisions become final upon the expiration of 30 days after notice has been mailed to the taxpayer, unless procee…

59-5-211. Condition precedent to judicial review. (1) Before seeking judicial review, the taxpayer shall deposit with the commission the full amount of taxes, interest, and other charges audited and stated in the decision of the commission. (2)(a) If the party appealing executes …

59-5-215. Disposition of taxes collected -- Credit to General Fund -- Transfer to State Reinvestment Restricted Account. (1) Except as provided in Section 51-9-305, 51-9-306, or 51-9-1102, or Subsection 59-5-202(5), a tax imposed and collected under Section 59-5-202 shall be paid…

59-5-301. Definitions. As used in this part: (1) "Division" means the Division of Oil, Gas, and Mining established under Title 40, Chapter 6, Board and Division of Oil, Gas, and Mining. (2) "High cost infrastructure project" means the same as that term is defined in Section 79-6-…

59-5-302. Tax credit for recompletion or workover. (1) A taxpayer that pays for all or part of the expenses of a recompletion or workover may claim a nonrefundable tax credit against taxes due under Section 59-5-102 equal to the amount stated on a tax credit certificate that the …

59-5-303. Tax credit for natural gas converted to hydrogen fuel. (1) A taxpayer may claim a tax credit against a severance tax owing on natural gas under Section 59-5-102 if: (a) the taxpayer is required to pay a severance tax on natural gas under Section 59-5-102; (b) the taxpay…

59-5-304. Tax credit for mining exploration. (1) As used in this section: (a) "Assigned tax credit certificate" means the same as that term is defined in Section 40-6-24. (b) "Eligible claimant" means a person: (i) that is a claimant as defined in Section 40-6-24 and obtains a ta…

59-5-305. High cost infrastructure tax credit. (1)(a) Subject to Subsection (1)(b), an infrastructure cost-burdened entity may claim a nonrefundable tax credit against severance taxes due under Part 1, Oil and Gas Severance Tax, or Part 2, Mining Severance Tax, for development of…

59-6-101. Definitions. As used in this chapter: (1) "Business entity" means a claimant that is a: (a) C corporation; (b) S corporation; (c) general partnership; (d) limited liability company; (e) limited liability partnership; (f) limited partnership; or (g) business entity simil…

59-6-102. Producer's obligation to deduct and withhold payments -- Amount -- Exempt payments -- Credit against tax. (1) Except as provided in Subsection (2), each producer shall deduct and withhold from each payment being made to any person in respect to production of minerals in…

59-6-102.1. Exemption certificate -- Penalties -- Limit on filing exemption certificate. (1) For a taxable year, a business entity may file an exemption certificate claiming an exemption from the deduction and withholding requirements of this chapter if: (a) for that taxable year…

59-6-103. Returns and payments required of producers. (1)(a) Subject to Subsection (1)(b), a producer required to deduct and withhold an amount under this chapter shall file a withholding return with the commission: (i) for the amounts required to be deducted and withheld under t…

59-6-104. Commission administration of chapter -- Rulemaking authority. (1) To the extent the following are consistent with this chapter, the commission shall administer this chapter in accordance with: (a) Chapter 1, General Taxation Policies; and (b) Chapter 10, Part 4, Withhol…

59-7-101. Definitions. As used in this chapter: (1) "Adjusted income" means unadjusted income as modified by Sections 59-7-105 and 59-7-106. (2)(a) "Affiliated group" means one or more chains of corporations that are connected through stock ownership with a common parent corporat…