2006 Utah Code - 59-6-103 — Returns and payments required of producers.

     59-6-103.   Returns and payments required of producers.
     (1) Any producer required to deduct and withhold any tax under Section 59-6-102 shall pay to the commission the amounts required to be deducted and withheld from payments resulting from the production of minerals which were made during the preceding calendar quarter. The withholding amounts are due on or before the last day of April, July, October, and January.
     (2) The producer shall file a return with each payment to the commission. The return, in a form prescribed by the commission, shall show:
     (a) the name and address of each person receiving a payment subject to the deduction and withholding requirements during the quarter involved;
     (b) the amount to which each person was entitled before deduction and withholding and also the amount withheld and deducted;
     (c) the name or description of the property from which the production was obtained; and
     (d) the interest of the person in this production.

Amended by Chapter 3, 1988 General Session