There Is a Newer Version of the Utah Code
2012 Utah Code
Title 59 - Revenue and Taxation
Article 6 - Mineral Production Tax Withholding
- Section 101 - Definitions.
- Section 102 - Producer's obligation to deduct and withhold payments -- Amount -- Exempt payments -- Credit against tax.
- Section 102.1 - Exemption certificate -- Penalties -- Limit on filing exemption certificate.
- Section 103 - Returns and payments required of producers.
- Section 104 - Commission administration of chapter -- Rulemaking authority.
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