Utah 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.
• 59-5-103.1 — Valuation Of Oil Or Gas -- Deductions.
• 59-5-104 — Statements Filed -- Contents -- Falsification As Perjury.
• 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.
• 59-5-114 — 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.
• 59-5-206 — 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.
• 59-5-215 — Disposition Of Taxes Collected -- Credit To General Fund.