Utah · Statutes
Chapter 59-32 — Local Impact Mitigation Tax Act
4 sections
4 sections
- Utah Code § 59-32-101Definitions.
- Utah Code § 59-32-102Imposition of local impact mitigation tax -- Rate -- Exemptions -- Shipment out-of-state -- Stockpiling -- Relation to other taxes -- Prohibition on county imposition of oil or gas mitigation fee.
- Utah Code § 59-32-103Payment of tax -- Revenue distribution -- Expenditure of tax revenue -- Administration.
- Utah Code § 59-32-104County report to Legislature.