There Is a Newer Version
of
this Part
2021 Utah Code
Title 59 - Revenue and Taxation
Chapter 5 - Severance Tax on Oil, Gas, and Mining
Part 2 - Mining Severance Tax
- 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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