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Utah Code
2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 32 - Local Impact Mitigation Tax Act
- Section 101 - Definitions.
- Section 102 - Imposition of local impact mitigation tax -- Rate -- Exemptions -- Shipment out-of-state -- Stockpiling -- Relation to other taxes -- Prohibition on county imposition of oil or gas mitigation fee.
- Section 103 - Payment of tax -- Revenue distribution -- Expenditure of tax revenue -- Administration.
- Section 104 - County report to Legislature.
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