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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 2. Mining Severance Tax |
| § 59-5-201. Definitions. |
| § 59-5-202. Severance tax -- Rate -- Computation -- Annual exemption. |
| § 59-5-203. Determining taxable value. |
| § 59-5-204. Statements filed -- Contents -- Verification -- Falsification as perjury. |
| § 59-5-206. Interest and penalty -- Overpayments. |
| § 59-5-207. Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit. |
| § 59-5-208. Tax as lien. |
| § 59-5-209. Adjudicative proceedings for correction of amount of tax. |
| § 59-5-210. Decisions of commission. |
| § 59-5-211. Condition precedent to judicial review. |
| § 59-5-215. Disposition of taxes collected -- Credit to General Fund. (Effective 5/13/2014) |