UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 5. Severance Tax on Oil, Gas, and Mining |
Part 1. Oil and Gas Severance Tax |
§ 59-5-104. Statements filed -- Contents -- Falsification as perjury.
Latest version.
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(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 statement containing the information required by Subsection (1)(b) relating to the oil or gas: (i) produced; and (ii) (A) saved; (B) sold; or (C) transported from the field where the oil or gas was produced during the preceding calendar year. (b) The statement required in Subsection (1)(a) shall include: (i) the name, description, and location of: (A) every well or wells; and (B) every field in which the well or wells are located; (ii) the number of barrels of oil, the cubic feet of gas, and quantity of other hydrocarbon substances produced, including the percentage of production from lands held in trust by the United States for any federally recognized Indian tribe or its members; (iii) the value of the oil or gas; and (iv) any other reasonable and necessary information required by the commission. (2) The statements or reports required to be filed with the commission shall be signed and sworn to by the producer or a designee. (3) Any willful false swearing as to the purported material facts set out in this report constitutes the crime of perjury and shall be punished as such under Title 76, Utah Criminal Code.
Amended by Chapter 244, 2004 General Session