There Is a Newer Version of the Utah Code
2006 Utah Code - 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 -- Study by commission.
- 59-5-103.1 — Valuation of oil or gas -- Deductions.
- 59-5-104 — Statements filed -- Contents -- Falsification as perjury.
- 59-5-105 — Failure to file statement -- Ascertaining correct tax due.
- 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.
- 59-5-112 — Failure to pay tax -- Warrant.
- 59-5-113 — Collection by warrant.
- 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.
- 59-5-205 — Failure to file statement.
- 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.
- 59-5-212 — Failure to pay tax -- Warrant.
- 59-5-213 — Collection by warrant.
- 59-5-214 — Limitation of actions.
- 59-5-215 — Disposition of taxes collected -- Credit to General Fund.
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