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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 5 - Severance Tax on Oil, Gas, and Mining
Part 1 - Oil and Gas Severance Tax
- Section 101 - Definitions.
- Section 102 - Definitions -- Severance tax -- Computation -- Rate -- Annual exemption -- Tax rate reduction.
- 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 121 - Severance tax revenue for aviation fuel incentive account.
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