Part
Oil and Gas Severance Tax
Title 59 — Revenue and Taxation §§ 59-5-101–59-5-121
- Utah Code § 59-5-101— Definitions
- Utah Code § 59-5-102— Definitions -- Severance tax -- Computation -- Rate -- Annual exemption -- Tax rate reduction
- Utah Code § 59-5-103.1— Valuation of oil or gas -- Deductions
- Utah Code § 59-5-104— Statements filed -- Contents -- Falsification as perjury
- Utah Code § 59-5-106— Interest and penalty -- Overpayments
- Utah Code § 59-5-107— Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit
- Utah Code § 59-5-108— Tax as lien on property or oil and gas production interests
- Utah Code § 59-5-109— Adjudicative proceedings for correction of amount of tax
- Utah Code § 59-5-110— Decisions of commission
- Utah Code § 59-5-111— Condition precedent to judicial review
- Utah Code § 59-5-114— Limitation of actions
- Utah Code § 59-5-115— Disposition of taxes collected -- Credit to General Fund
- Utah Code § 59-5-116— Disposition of certain taxes collected on Ute Indian land
- Utah Code § 59-5-119— Disposition of certain taxes collected on Navajo Nation land located in Utah
- Utah Code § 59-5-120— Exemption
- Utah Code § 59-5-121— Severance tax revenue for aviation fuel incentive account