Chapter

Local Impact Mitigation Tax Act

Title 59 — Revenue and Taxation §§ 59-32-101–59-32-104

Utah Code § 59-32-101— Definitions
Utah Code § 59-32-102— 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
Utah Code § 59-32-103— Payment of tax -- Revenue distribution -- Expenditure of tax revenue -- Administration
Utah Code § 59-32-104— County report to Legislature