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