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Utah Code § 59-5-120

Exemption

Amended by Chapter 352, 2016 General Session

Beginning on January 1, 2006, and ending on June 30, 2026, no severance tax required by this chapter is imposed on oil and gas produced, saved, sold, or transported if the oil or gas produced, saved, sold, or transported is derived from:

(1) coal-to-liquids technology;

(2) oil shale; or

(3) oil sands.

Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.