Part

Mining Severance Tax

Title 59 — Revenue and Taxation §§ 59-5-201–59-5-215

Utah Code § 59-5-201— Definitions
Utah Code § 59-5-202— Severance tax -- Rate -- Computation -- Annual exemption
Utah Code § 59-5-203— Determining taxable value
Utah Code § 59-5-204— Statements filed -- Contents -- Verification -- Falsification as perjury
Utah Code § 59-5-206— Interest and penalty -- Overpayments
Utah Code § 59-5-207— Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit
Utah Code § 59-5-208— Tax as lien
Utah Code § 59-5-209— Adjudicative proceedings for correction of amount of tax
Utah Code § 59-5-210— Decisions of commission
Utah Code § 59-5-211— Condition precedent to judicial review
Utah Code § 59-5-215— Disposition of taxes collected -- Credit to General Fund -- Transfer to State Reinvestment Restricted Account