Utah · Statutes

Chapter 59-5 — Severance Tax on Oil, Gas, and Mining

32 sections

Utah Code § 59-5-101§ 59-5-101. Definitions.
Utah Code § 59-5-102§ 59-5-102. Definitions -- Severance tax -- Computation -- Rate -- Annual exemption -- Tax rate reduction.
Utah Code § 59-5-103.1§ 59-5-103.1. Valuation of oil or gas -- Deductions.
Utah Code § 59-5-104§ 59-5-104. Statements filed -- Contents -- Falsification as perjury.
Utah Code § 59-5-106§ 59-5-106. Interest and penalty -- Overpayments.
Utah Code § 59-5-107§ 59-5-107. Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit.
Utah Code § 59-5-108§ 59-5-108. Tax as lien on property or oil and gas production interests.
Utah Code § 59-5-109§ 59-5-109. Adjudicative proceedings for correction of amount of tax.
Utah Code § 59-5-110§ 59-5-110. Decisions of commission.
Utah Code § 59-5-111§ 59-5-111. Condition precedent to judicial review.
Utah Code § 59-5-114§ 59-5-114. Limitation of actions.
Utah Code § 59-5-115§ 59-5-115. Disposition of taxes collected -- Credit to General Fund.
Utah Code § 59-5-116§ 59-5-116. Disposition of certain taxes collected on Ute Indian land.
Utah Code § 59-5-119§ 59-5-119. Disposition of certain taxes collected on Navajo Nation land located in Utah.
Utah Code § 59-5-120§ 59-5-120. Exemption.
Utah Code § 59-5-121§ 59-5-121. Severance tax revenue for aviation fuel incentive account.
Utah Code § 59-5-201§ 59-5-201. Definitions.
Utah Code § 59-5-202§ 59-5-202. Severance tax -- Rate -- Computation -- Annual exemption.
Utah Code § 59-5-203§ 59-5-203. Determining taxable value.
Utah Code § 59-5-204§ 59-5-204. Statements filed -- Contents -- Verification -- Falsification as perjury.
Utah Code § 59-5-206§ 59-5-206. Interest and penalty -- Overpayments.
Utah Code § 59-5-207§ 59-5-207. Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit.
Utah Code § 59-5-208§ 59-5-208. Tax as lien.
Utah Code § 59-5-209§ 59-5-209. Adjudicative proceedings for correction of amount of tax.
Utah Code § 59-5-210§ 59-5-210. Decisions of commission.
Utah Code § 59-5-211§ 59-5-211. Condition precedent to judicial review.
Utah Code § 59-5-215§ 59-5-215. Disposition of taxes collected -- Credit to General Fund -- Transfer to State Reinvestment Restricted Account.
Utah Code § 59-5-301§ 59-5-301. Definitions.
Utah Code § 59-5-302§ 59-5-302. Tax credit for recompletion or workover.
Utah Code § 59-5-303§ 59-5-303. Tax credit for natural gas converted to hydrogen fuel.
Utah Code § 59-5-304§ 59-5-304. Tax credit for mining exploration.
Utah Code § 59-5-305§ 59-5-305. High cost infrastructure tax credit.