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UTAH STATUTES AND CODES
Chapter 05 - Severance Tax on Oil, Gas, and Mining
- 59-5-101 - Definitions.
- 59-5-102 - Severance tax -- Rate -- Computation -- Annual exemption -- Tax credit -- Tax rate reduction -- Study by Tax Review Commission.
- 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.
- 59-5-116 - Disposition of certain taxes collected on Ute Indian land.
- 59-5-119 - Disposition of certain taxes collected on Navajo Nation Land located in Utah.
- 59-5-120 - Exemption.
- 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.
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