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UTAH CODE (Last Updated: January 16, 2015) |
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Title 59. Revenue and Taxation |
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Chapter 5. Severance Tax on Oil, Gas, and Mining |
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Part 1. Oil and Gas Severance Tax |
| § 59-5-101. Definitions. |
| § 59-5-102. Severance tax -- Rate -- Computation -- Annual exemption -- Tax credit -- Tax rate reduction -- Study by Revenue and Taxation Interim Committee. |
| § 59-5-103.1. Valuation of oil or gas -- Deductions. |
| § 59-5-104. Statements filed -- Contents -- Falsification as perjury. |
| § 59-5-106. Interest and penalty -- Overpayments. |
| § 59-5-107. Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit. |
| § 59-5-108. Tax as lien on property or oil and gas production interests. |
| § 59-5-109. Adjudicative proceedings for correction of amount of tax. |
| § 59-5-110. Decisions of commission. |
| § 59-5-111. Condition precedent to judicial review. |
| § 59-5-114. Limitation of actions. |
| § 59-5-115. Disposition of taxes collected -- Credit to General Fund. (Effective 5/13/2014) |
| § 59-5-116. Disposition of certain taxes collected on Ute Indian land. (Effective 5/13/2014) |
| § 59-5-119. Disposition of certain taxes collected on Navajo Nation land located in Utah. (Effective 5/13/2014) |
| § 59-5-120. Exemption. |