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Utah Code
2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 32 - Local Impact Mitigation Tax Act
Section 104 - County report to Legislature.
Universal Citation:
UT Code § 59-32-104 (2025)
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Effective 5/7/2025
59-32-104. County report to Legislature.
Enacted by Chapter 339, 2025 General Session
59-32-104. County report to Legislature.
- (1)Each recipient county shall submit a written report to the Natural Resources, Agriculture, and Environment Interim Committee on or before September 1, 2029.
- (2)The report described in Subsection (1) shall include:
- (a)an accounting of the county's use of revenue received by the county from the tax under this chapter, including information regarding each transportation project for which the revenue has provided funding;
- (b)for each transportation project described under Subsection (2)(a):
- (i)an explanation as to how the transportation project mitigates the direct impacts of oil or gas production on qualifying roads located within the county; and
- (ii)a description of any other funding sources in addition to the revenue from the tax under this chapter; and
- (c)any recommendations for legislative action to reauthorize the tax for the purpose described in Subsection 59-32-103(4).
- (3)The Natural Resources, Agriculture, and Environment Interim Committee shall:
- (a)study any recommendations provided by a recipient county under Subsection (2)(c); and
- (b)if the Natural Resources, Agriculture, and Environment Interim Committee decides to recommend legislative action to the Legislature, prepare legislation for consideration by the Legislature in the next general session.
Enacted by Chapter 339, 2025 General Session
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