There is a newer version of the Utah Code
2011 Utah Code
Title 59 Revenue and Taxation
Chapter 5 Severance Tax on Oil, Gas, and Mining
- Section 101 Definitions.
- Section 102 Severance tax -- Rate -- Computation -- Annual exemption -- Tax credit -- Tax rate reduction -- Study by Revenue and Taxation Interim Committee.
- Section 103.1 Valuation of oil or gas -- Deductions.
- Section 104 Statements filed -- Contents -- Falsification as perjury.
- Section 106 Interest and penalty -- Overpayments.
- Section 107 Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit.
- Section 108 Tax as lien on property or oil and gas production interests.
- Section 109 Adjudicative proceedings for correction of amount of tax.
- Section 110 Decisions of commission.
- Section 111 Condition precedent to judicial review.
- Section 114 Limitation of actions.
- Section 115 Disposition of taxes collected -- Credit to General Fund.
- Section 116 Disposition of certain taxes collected on Ute Indian land.
- Section 119 Disposition of certain taxes collected on Navajo Nation Land located in Utah.
- Section 120 Exemption.
- Section 201 Definitions.
- Section 202 Severance tax -- Rate -- Computation -- Annual exemption.
- Section 203 Determining taxable value.
- Section 204 Statements filed -- Contents -- Verification -- Falsification as perjury.
- Section 206 Interest and penalty -- Overpayments.
- Section 207 Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit.
- Section 208 Tax as lien.
- Section 209 Adjudicative proceedings for correction of amount of tax.
- Section 210 Decisions of commission.
- Section 211 Condition precedent to judicial review.
- Section 215 Disposition of taxes collected -- Credit to General Fund.
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