Utah Code § 59-7-614 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-614
§ 59-7-614. Clean energy systems tax credits -- Definitions -- Certification -- Rulemaking authority.
Status: in_force

(1) As used in this section: (a) (i) "Active solar system" means a system of equipment that is capable of: (A) collecting and converting incident solar radiation into thermal, mechanical, or electrical energy; and (B) transferring a form of energy described in Subsection (1)(a)(i)(A) by a separate apparatus to storage or to the point of use. (ii) "Active solar system" includes water heating, space heating or cooling, and electrical or mechanical energy generation. (b) "Adequate energy storage" means an energy storage system that: (i) is capable of storing electrical energy produced by a commercial energy system; (ii) can provide at least six hours of the commercial energy system's expected peak daily generation; and (iii) enables the commercial energy system to meet the requirements of being dispatchable and reliable. (c) "Biomass system" means a system of apparatus and equipment for use in: (i) converting material into biomass energy, as defined in Section 59-12-102; and (ii) transporting the biomass energy by separate apparatus to the point of use or storage. (d) "Clean energy source" means the same as that term is defined in Section 54-17-601. (e) "Commercial energy system" means a system that is: (i) (A) an active solar system; (B) a biomass system; (C) a direct use geothermal system; (D) a geothermal electricity system; (E) a geothermal heat pump system; (F) a hydroenergy system; (G) a passive solar system; or (H) a wind system; (ii) located in the state; and (iii) used: (A) to supply energy to a commercial unit; or (B) as a commercial enterprise. (f) "Commercial enterprise" means an entity, the purpose of which is to produce: (i) electrical, mechanical, or thermal energy for sale from a commercial energy system; or (ii) hydrogen for sale from a hydrogen production system. (g) (i) "Commercial unit" means a building or structure, other than a residence, that an entity uses to transact business. (ii) Notwithstanding Subsection (1)(g)(i): (A) with respect to an active solar system used for agricultural water pumping or a wind system, each individual energy generating device is considered to be a commercial unit; or (B) if an energy system is the building or structure that an entity uses to transact business, a commercial unit is the complete energy system itself. (h) "Direct use geothermal system" means a system of apparatus and equipment that enables the direct use of geothermal energy to meet energy needs, including heating a building, an industrial process, and aquaculture. (i) "Dispatchable" means the same as that term is defined in Section 79-6-102. (j) "Geothermal electricity" means energy that is: (i) contained in heat that continuously flows outward from the earth; and (ii) used as a sole source of energy to produce electricity. (k) "Geothermal energy" means energy generated by heat that is contained in the earth. (l) "Geothermal heat pump system" means a system of apparatus and equipment that: (i) enables the use of thermal properties contained in the earth at temperatures well below 100 degrees Fahrenheit; and (ii) helps meet heating and cooling needs of a structure. (m) "Hydroenergy system" means a system of apparatus and equipment that is capable of: (i) intercepting and converting kinetic water energy into electrical or mechanical energy; and (ii) transferring this form of energy by separate apparatus to the point of use or storage. (n) "Hydrogen production system" means a system of apparatus and equipment, located in this state, that uses: (i) electricity from a clean energy source to create hydrogen gas from water, regardless of whether the clean energy source is at a separate facility or the same facility as the system of apparatus and equipment; or (ii) uses renewable natural gas to produce hydrogen gas. (o) "Interconnection queue" means the list of requests from power generation projects maintained by a transmission provider that are waiting to connect to the electrical grid. (p) "Office" means the Office of Energy Development created in Section 79-6-401. (q) (i) "Passive solar system" means a direct thermal system that utilizes the structure of a building and the structure's operable components to provide for collection, storage, and distribution of heating or cooling during the appropriate times of the year by utilizing the climate resources available at the site. (ii) "Passive solar system" includes those portions and components of a building that are expressly designed and required for the collection, storage, and distribution of solar energy. (r) "Peak daily generation" means the total electricity generation during the highest generation month of a calendar year, divided by the number of days in that month. (s) "Photovoltaic system" means an active solar system that generates electricity from sunlight. (t) (i) "Principal recovery portion" means the portion of a lease payment that constitutes the cost a person incurs in acquiring a commercial energy system. (ii) "Principal recovery portion" does not include: (A) an interest charge; or (B) a maintenance expense. (u) "Reliable" means the same as that term is defined in Section 79-6-102. (v) "Residential energy system" means the following used to supply energy to or for a residential unit: (i) an active solar system; (ii) a biomass system; (iii) a direct use geothermal system; (iv) a geothermal heat pump system; (v) a hydroenergy system; (vi) a passive solar system; or (vii) a wind system. (w) (i) "Residential unit" means a house, condominium, apartment, or similar dwelling unit that: (A) is located in the state; and (B) serves as a dwelling for a person, group of persons, or a family. (ii) "Residential unit" does not include property subject to a fee under: (A) Section 59-2-405; (B) Section 59-2-405.1; (C) Section 59-2-405.2; (D) Section 59-2-405.3; or (E) Section 72-10-110.5. (x) "Wind system" means a system of apparatus and equipment that is capable of: (i) intercepting and converting wind energy into mechanical or electrical energy; and (ii) transferring these forms of energy by a separate apparatus to the point of use, sale, or storage. (2) A taxpayer may claim an energy system tax credit as provided in this section against a tax due under this chapter for an energy system that is completed and placed in service before January 1, 2028. (3) (a) Subject to the other provisions of this Subsection (3), a taxpayer may claim a nonrefundable tax credit under this Subsection (3) with respect to a residential unit the taxpayer owns or uses if: (i) the taxpayer: (A) purchases and completes a residential energy system to supply all or part of the energy required for the residential unit; or (B) participates in the financing of a residential energy system to supply all or part of the energy required for the residential unit; and (ii) the taxpayer obtains a written certification from the office in accordance with Subsection (8). (b) (i) Subject to Subsections (3)(b)(ii) through (iv) and, as applicable, Subsection (3)(c) or (d), the tax credit is equal to 25% of the reasonable costs of each residential energy system installed with respect to each residential unit the taxpayer owns or uses. (ii) A tax credit under this Subsection (3) may include installation costs. (iii) A taxpayer may claim a tax credit under this Subsection (3) for the taxable year in which the residential energy system is completed and placed in service. (iv) If the amount of a tax credit under this Subsection (3) exceeds a taxpayer's tax liability under this chapter for a taxable year, the taxpayer may carry forward the amount of the tax credit exceeding the liability for a period that does not exceed the next four taxable years. (c) The total amount of tax credit a taxpayer may claim under this Subsection (3) for a residential energy system, other than a photovoltaic system, may not exceed $2,000 per residential unit. (d) The total amount of tax credit a taxpayer may claim under this Subsection (3) for a photovoltaic system may not exceed: (i) for a system installed on or after January 1, 2018, but on or before December 31, 2020, $1,600; (ii) for a system installed on or after January 1, 2021, but on or before December 31, 2021, $1,200; (iii) for a system installed on or after January 1, 2022, but on or before December 31, 2022, $800; (iv) for a system installed on or after January 1, 2023, but on or before December 31, 2023, $400; and (v) for a system installed on or after January 1, 2024, $0. (e) If a taxpayer sells a residential unit to another person before the taxpayer claims the tax credit under this Subsection (3): (i) the taxpayer may assign the tax credit to the other person; and (ii) (A) if the other person files a return under this chapter, the other person may claim the tax credit under this section as if the other person had met the requirements of this section to claim the tax credit; or (B) if the other person files a return under Chapter 10, Individual Income Tax Act, the other person may claim the tax credit under Section 59-10-1014 as if the other person had met the requirements of Section 59-10-1014 to claim the tax credit. (4) (a) Subject to the other provisions of this Subsection (4), a taxpayer may claim a refundable tax credit under this Subsection (4) with respect to a commercial energy system if: (i) the commercial energy system does not use: (A) wind, geothermal electricity, solar, or biomass equipment capable of producing a total of 660 or more kilowatts of electricity; or (B) solar equipment capable of producing 2,000 or more kilowatts of electricity; (ii) the taxpayer purchases or participates in the financing of the commercial energy system; (iii) (A) the commercial energy system supplies all or part of the energy required by commercial units owned or used by the taxpayer; or (B) the taxpayer sells all or part of the energy produced by the commercial energy system as a commercial enterprise; (iv) the taxpayer has not claimed and will not claim a tax credit under Subsection (7) for hydrogen production using electricity for which the taxpayer claims a tax credit under this Subsection (4); and (v) the taxpayer obtains a written certification from the office in accordance with Subsection (8). (b) (i) Subject to Subsections (4)(b)(ii) through (iv), the tax credit is equal to 10% of the reasonable costs of the commercial energy system. (ii) A tax credit under this Subsection (4) may include installation costs. (iii) A taxpayer is eligible to claim a tax credit under this Subsection (4) for the taxable year in which the commercial energy system is completed and placed in service. (iv) The total amount of tax credit a taxpayer may claim under this Subsection (4) may not exceed $50,000 per commercial unit. (c) (i) Subject to Subsections (4)(c)(ii) and (iii), a taxpayer that is a lessee of a commercial energy system installed on a commercial unit may claim a tax credit under this Subsection (4) if the taxpayer confirms that the lessor irrevocably elects not to claim the tax credit. (ii) A taxpayer described in Subsection (4)(c)(i) may claim as a tax credit under this Subsection (4) only the principal recovery portion of the lease payments. (iii) A taxpayer described in Subsection (4)(c)(i) may claim a tax credit under this Subsection (4) for a period that does not exceed seven taxable years after the day on which the lease begins, as stated in the lease agreement. (5) (a) Subject to the other provisions of this Subsection (5), a taxpayer may claim a refundable tax credit under this Subsection (5) with respect to a commercial energy system if: (i) the commercial energy system uses wind, geothermal electricity, or biomass equipment capable of producing a total of 660 or more kilowatts of electricity; (ii) (A) the commercial energy system supplies all or part of the energy required by commercial units owned or used by the taxpayer; or (B) the taxpayer sells all or part of the energy produced by the commercial energy system as a commercial enterprise; (iii) for a commercial energy system using wind, the system includes adequate energy storage; (iv) the taxpayer has not claimed and will not claim a tax credit under Subsection (7) for hydrogen production using electricity for which the taxpayer claims a tax credit under this Subsection (5); and (v) the taxpayer obtains a written certification from the office in accordance with Subsection (8). (b) (i) Subject to Subsection (5)(b)(ii), a tax credit under this Subsection (5) is equal to the product of: (A) 0.35 cents; and (B) the kilowatt hours of electricity produced and used or sold during the taxable year. (ii) A taxpayer is eligible to claim a tax credit under this Subsection (5) for production occurring during a period of 48 months beginning with the month in which the commercial energy system is placed in commercial service. (c) For purposes of calculating the tax credit under this Subsection (5), electricity that is stored and later sold may only be counted at the time the electricity is sold from storage. (d) A taxpayer that is a lessee of a commercial energy system installed on a commercial unit may claim a tax credit under this Subsection (5) if the taxpayer confirms that the lessor irrevocably elects not to claim the tax credit. (e) Notwithstanding Subsection (5)(a)(iii), a commercial energy system is exempt from the energy storage requirement if the system had a position in an interconnection queue or a signed agreement with a transmission provider before January 1, 2025. (6) (a) Subject to the other provisions of this Subsection (6), a taxpayer may claim a refundable tax credit as provided in this Subsection (6) if: (i) the taxpayer owns a commercial energy system that: (A) uses solar equipment capable of producing a total of 660 or more kilowatts of electricity; and (B) includes adequate energy storage; (ii) (A) the commercial energy system supplies all or part of the energy required by commercial units owned or used by the taxpayer; or (B) the taxpayer sells all or part of the energy produced by the commercial energy system as a commercial enterprise; (iii) the taxpayer does not claim a tax credit under Subsection (4) and has not claimed and will not claim a tax credit under Subsection (7) for hydrogen production using electricity for which a taxpayer claims a tax credit under this Subsection (6); and (iv) the taxpayer obtains a written certification from the office in accordance with Subsection (8). (b) (i) Subject to Subsection (6)(b)(ii), a tax credit under this Subsection (6) is equal to the product of: (A) 0.35 cents; and (B) the kilowatt hours of electricity produced and used or sold during the taxable year. (ii) A taxpayer is eligible to claim a tax credit under this Subsection (6) for production occurring during a period of 48 months beginning with the month in which the commercial energy system is placed in commercial service. (c) For purposes of calculating the tax credit under this Subsection (6), electricity that is stored and later sold may only be counted at the time the electricity is sold from storage. (d) A taxpayer that is a lessee of a commercial energy system installed on a commercial unit may claim a tax credit under this Subsection (6) if the taxpayer confirms that the lessor irrevocably elects not to claim the tax credit. (e) Notwithstanding Subsection (6)(a)(i)(B), a commercial energy system is exempt from the energy storage requirement if the system had a position in an interconnection queue or a signed agreement with a transmission provider before January 1, 2025. (7) (a) A taxpayer may claim a refundable tax credit as provided in this Subsection (7) if: (i) the taxpayer owns a hydrogen production system; (ii) the hydrogen production system is completed and placed in service on or after January 1, 2022; (iii) the taxpayer sells as a commercial enterprise, or supplies for the taxpayer's own use in commercial units, the hydrogen produced from the hydrogen production system; (iv) the taxpayer has not claimed and will not claim a tax credit under Subsection (4), (5), or (6) or Section 59-7-626 for electricity or hydrogen used to meet the requirements of this Subsection (7); and (v) the taxpayer obtains a written certification from the office in accordance with Subsection (8). (b) (i) Subject to Subsections (7)(b)(ii) and (iii), a tax credit under this Subsection (7) is equal to the product of: (A) $0.12; and (B) the number of kilograms of hydrogen produced during the taxable year. (ii) A taxpayer may not receive a tax credit under this Subsection (7) for more than 5,600 metric tons of hydrogen per taxable year. (iii) A taxpayer is eligible to claim a tax credit under this Subsection (7) for production occurring during a period of 48 months beginning with the month in which the hydrogen production system is placed in commercial service. (8) (a) Before a taxpayer may claim a tax credit under this section, the taxpayer shall obtain a written certification from the office. (b) The office shall issue a taxpayer a written certification if the office determines that: (i) the taxpayer meets the requirements of this section to receive a tax credit; and (ii) the residential energy system, the commercial energy system, or the hydrogen production system with respect to which the taxpayer seeks to claim a tax credit: (A) has been completely installed; (B) is a viable system for saving or producing energy from clean resources; and (C) is safe, reliable, efficient, and technically feasible to ensure that the residential energy system, the commercial energy system, or the hydrogen production system uses the state's clean and nonrenewable energy resources in an appropriate and economic manner. (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the office may make rules: (i) for determining whether a residential energy system, a commercial energy system, or a hydrogen production system meets the requirements of Subsection (8)(b)(ii); and (ii) for purposes of a tax credit under Subsection (3) or (4), establishing the reasonable costs of a residential energy system or a commercial energy system, as an amount per unit of energy production. (d) A taxpayer that obtains a written certification from the office shall retain the certification for the same time period a person is required to keep books and records under Section 59-1-1406. (e) The office shall submit to the commission an electronic list that includes: (i) the name and identifying information of each taxpayer to which the office issues a written certification; and (ii) for each taxpayer: (A) the amount of the tax credit listed on the written certification; and (B) the date the clean energy system was installed. (9) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to address the certification of a tax credit under this section. (10) A tax credit under this section is in addition to any tax credits provided under the laws or rules and regulations of the United States. (11) A taxpayer may not claim or carry forward a tax credit described in this section in a taxable year during which the taxpayer claims or carries forward a tax credit under Section 59-7-614.7.
Utah Code § 59-12-1202 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1202
§ 59-12-1202. Seller or certified service provider reliance on commission information.
Status: in_force

A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the tax is as a result of the seller's or certified service provider's reliance on incorrect data provided by the commission in a database created by the commission: (1) containing tax rates, boundaries, or local taxing jurisdiction assignments; or (2) indicating the taxability of tangible personal property, a product transferred electronically, or a service.
Utah Code § 59-12-1402 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1402
§ 59-12-1402. Opinion question election -- Base -- Rate -- Imposition of tax -- Expenditure of revenue -- Enactment or repeal of tax -- Effective date -- Notice requirements.
Status: in_force

7/1/2026 (1) (a) Subject to the other provisions of this section, a city or town legislative body subject to this part may submit an opinion question to the residents of that city or town, by majority vote of all members of the legislative body, so that each resident of the city or town has an opportunity to express the resident's opinion on the imposition of a local sales and use tax of .1% on the transactions described in Subsection 59-12-103(1) located within the city or town, to: (i) fund cultural facilities, recreational facilities, and zoological facilities and botanical organizations, cultural organizations, and zoological organizations in that city or town; or (ii) provide funding for a botanical organization, cultural organization, or zoological organization to pay for use of a bus or facility rental if that use of the bus or facility rental is in furtherance of the botanical organization's, cultural organization's, or zoological organization's primary purpose. (b) The opinion question required by this section shall state:"Shall (insert the name of the city or town), Utah, be authorized to impose a .1% sales and use tax for (list the purposes for which the revenue collected from the sales and use tax shall be expended)?" (c) A city or town legislative body may not impose a tax under this section: (i) if the county in which the city or town is located imposes a tax under Part 7, County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities; (ii) on the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104; and (iii) except as provided in Subsection (1)(e), on amounts paid or charged for food and food ingredients. (d) For purposes of this Subsection (1), the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215. (e) A city or town legislative body imposing a tax under this section shall impose the tax on the purchase price or sales price for amounts paid or charged for food and food ingredients if the food and food ingredients are sold as part of a bundled transaction attributable to food and food ingredients and tangible personal property other than food and food ingredients. (f) Except as provided in Subsection (6), the election shall be held at a regular general election or a municipal general election, as those terms are defined in Section 20A-1-102, and shall follow the procedures outlined in Title 11, Chapter 14, Local Government Bonding Act. (2) If the city or town legislative body determines that a majority of the city's or town's registered voters voting on the imposition of the tax have voted in favor of the imposition of the tax as prescribed in Subsection (1), the city or town legislative body may impose the tax by a majority vote of all members of the legislative body. (3) Subject to Section 59-12-1403, revenue collected from a tax imposed under Subsection (2) shall be expended: (a) to finance cultural facilities, recreational facilities, and zoological facilities within the city or town or within the geographic area of entities that are parties to an interlocal agreement, to which the city or town is a party, providing for cultural facilities, recreational facilities, or zoological facilities; (b) to finance ongoing operating expenses of: (i) recreational facilities described in Subsection (3)(a) within the city or town or within the geographic area of entities that are parties to an interlocal agreement, to which the city or town is a party, providing for recreational facilities; or (ii) botanical organizations, cultural organizations, and zoological organizations within the city or town or within the geographic area of entities that are parties to an interlocal agreement, to which the city or town is a party, providing for the support of botanical organizations, cultural organizations, or zoological organizations; and (c) as stated in the opinion question described in Subsection (1). (4) (a) Except as provided in Subsections (4)(b) and (c), a tax authorized under this part shall be: (i) administered, collected, enforced, and interpreted in accordance with: (A) the same procedures used to administer, collect, enforce, and interpret the tax under: (I) Part 1, Tax Collection; or (II) Part 2, Local Sales and Use Tax Act; and (B) Chapter 1, General Taxation Policies; and (ii) (A) levied for a period of eight years; and (B) may be reauthorized at the end of the eight-year period in accordance with this section. (b) (i) If a tax under this part is imposed for the first time on or after July 1, 2011, the tax shall be levied for a period of 10 years. (ii) If a tax under this part is reauthorized in accordance with Subsection (4)(a) on or after July 1, 2011, the tax shall be reauthorized for a 10-year period. (c) A tax under this section is not subject to Subsections 59-12-205(2) and (4) through (6). (5) (a) For purposes of this Subsection (5): (i) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 8, Annexation. (ii) "Annexing area" means an area that is annexed into a city or town. (b) (i) Except as provided in Subsection (5)(c) or (d), and subject to Subsection (7), if, on or after July 1, 2004, a city or town enacts, reauthorizes, or repeals a tax under this part, the enactment, reauthorization, or repeal shall take effect: (A) on the first day of a calendar quarter; and (B) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (5)(b)(ii) from the city or town. (ii) The notice described in Subsection (5)(b)(i)(B) shall state: (A) that the city or town will enact, reauthorize, or repeal a tax under this part; (B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A); (C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and (D) if the city or town enacts or reauthorizes the tax described in Subsection (5)(b)(ii)(A), the rate of the tax. (c) (i) If the billing period for a transaction begins before the effective date of the enactment or reauthorization of the tax under this section, the enactment or reauthorization of the tax takes effect on the first day of the first billing period that begins on or after the effective date of the enactment or reauthorization of the tax. (ii) The repeal of a tax applies to a billing period if the billing statement for the billing period is produced on or after the effective date of the repeal of the tax imposed under this section. (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, reauthorization, or repeal of a tax described in Subsection (5)(b)(i) takes effect: (A) on the first day of a calendar quarter; and (B) beginning 60 days after the effective date of the enactment, reauthorization, or repeal under Subsection (5)(b)(i). (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this part for an annexing area, the enactment or repeal shall take effect: (A) on the first day of a calendar quarter; and (B) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (5)(e)(ii) from the city or town that annexes the annexing area. (ii) The notice described in Subsection (5)(e)(i)(B) shall state: (A) that the annexation described in Subsection (5)(e)(i) will result in an enactment or repeal a tax under this part for the annexing area; (B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A); (C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and (D) the rate of the tax described in Subsection (5)(e)(ii)(A). (f) (i) If the billing period for a transaction begins before the effective date of the enactment of the tax under this section, the enactment of the tax takes effect on the first day of the first billing period that begins on or after the effective date of the enactment of the tax. (ii) The repeal of a tax applies to a billing period if the billing statement for the billing period is produced on or after the effective date of the repeal of the tax imposed under this section. (g) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in Subsection (5)(e)(i) takes effect: (A) on the first day of a calendar quarter; and (B) beginning 60 days after the effective date of the enactment or repeal under Subsection (5)(e)(i). (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (6) (a) Before a city or town legislative body submits an opinion question to the residents of the city or town under Subsection (1), the city or town legislative body shall: (i) submit to the county legislative body in which the city or town is located a written notice of the intent to submit the opinion question to the residents of the city or town; and (ii) receive from the county legislative body: (A) a written resolution passed by the county legislative body stating that the county legislative body is not seeking to impose a tax under Part 7, County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities; or (B) a written statement that in accordance with Subsection (6)(b) the results of a county opinion question submitted to the residents of the county under Part 7, County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, permit the city or town legislative body to submit the opinion question to the residents of the city or town in accordance with this part. (b) (i) Within 60 days after the day the county legislative body receives from a city or town legislative body described in Subsection (6)(a) the notice of the intent to submit an opinion question to the residents of the city or town, the county legislative body shall provide the city or town legislative body: (A) the written resolution described in Subsection (6)(a)(ii)(A); or (B) written notice that the county legislative body will submit an opinion question to the residents of the county under Part 7, County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, for the county to impose a tax under that part. (ii) If the county legislative body provides the city or town legislative body the written notice that the county legislative body will submit an opinion question as provided in Subsection (6)(b)(i)(B), the county legislative body shall submit the opinion question by no later than, from the date the county legislative body sends the written notice, the later of: (A) a 12-month period; (B) the next regular primary election; or (C) the next regular general election. (iii) Within 30 days of the date of the canvass of the election at which the opinion question under Subsection (6)(b)(ii) is voted on, the county legislative body shall provide the city or town legislative body described in Subsection (6)(a) written results of the opinion question submitted by the county legislative body under Part 7, County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, indicating that: (A) (I) the city or town legislative body may not impose a tax under this part because a majority of the county's registered voters voted in favor of the county imposing the tax and the county legislative body by a majority vote approved the imposition of the tax; or (II) for at least 12 months from the date the written results are submitted to the city or town legislative body, the city or town legislative body may not submit to the county legislative body a written notice of the intent to submit an opinion question under this part because a majority of the county's registered voters voted against the county imposing the tax and the majority of the registered voters who are residents of the city or town described in Subsection (6)(a) voted against the imposition of the county tax; or (B) the city or town legislative body may submit the opinion question to the residents of the city or town in accordance with this part because although a majority of the county's registered voters voted against the county imposing the tax, the majority of the registered voters who are residents of the city or town voted for the imposition of the county tax. (c) Notwithstanding Subsection (6)(b), at any time a county legislative body may provide a city or town legislative body described in Subsection (6)(a) a written resolution passed by the county legislative body stating that the county legislative body is not seeking to impose a tax under Part 7, County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, which permits the city or town legislative body to submit under Subsection (1) an opinion question to the city's or town's residents. (7) (a) If a city or town reauthorizes a tax under this part in accordance with Subsection (4), the city or town shall provide to the commission notice of the reauthorization that meets the requirements of Subsection (5)(b)(ii) at least 90 days before the first day of the calendar quarter in which the reauthorization first takes effect. (b) The commission may not enforce a tax under this part due for reauthorization unless the commission receives timely notice of the reauthorization as provided in Subsection (7)(a).7/1/2026 (1) (a) Subject to the other provisions of this section, a city or town legislative body subject to this part may submit an opinion question to the residents of that city or town, by majority vote of all members of the legislative body, so that each resident of the city or town has an opportunity to express the resident's opinion on the imposition of a local sales and use tax of .1% on the transactions described in Subsection 59-12-103(1) located within the city or town, to: (i) fund cultural facilities, recreational facilities, and zoological facilities and botanical organizations, cultural organizations, and zoological organizations in that city or town; or (ii) provide funding for a botanical organization, cultural organization, or zoological organization to pay for use of a bus or facility rental if that use of the bus or facility rental is in furtherance of the botanical organization's, cultural organization's, or zoological organization's primary purpose. (b) The opinion question required by this section shall state:"Shall (insert the name of the city or town), Utah, be authorized to impose a .1% sales and use tax for (list the purposes for which the revenue collected from the sales and use tax shall be expended)?" (c) A city or town legislative body may not impose a tax under this section: (i) if the county in which the city or town is located imposes a tax under Part 7, County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities; (ii) on the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104; and (iii) except as provided in Subsection (1)(e), on amounts paid or charged for food and food ingredients. (d) For purposes of this Subsection (1), the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215. (e) A city or town legislative body imposing a tax under this section shall impose the tax on the purchase price or sales price for amounts paid or charged for food and food ingredients if the food and food ingredients are sold as part of a bundled transaction attributable to food and food ingredients and tangible personal property other than food and food ingredients. (f) Except as provided in Subsection (6), the election shall be held at a regular general election or a municipal general election, as those terms are defined in Section 20A-1-102, and shall follow the procedures outlined in Title 11, Chapter 14, Local Government Bonding Act. (2) If the city or town legislative body determines that a majority of the city's or town's registered voters voting on the imposition of the tax have voted in favor of the imposition of the tax as prescribed in Subsection (1), the city or town legislative body may impose the tax by a majority vote of all members of the legislative body. (3) Subject to Section 59-12-1403, revenue collected from a tax imposed under Subsection (2) shall be expended: (a) to finance cultural facilities, recreational facilities, and zoological facilities within the city or town or within the geographic area of entities that are parties to an interlocal agreement, to which the city or town is a party, providing for cultural facilities, recreational facilities, or zoological facilities; (b) to finance ongoing operating expenses of: (i) recreational facilities described in Subsection (3)(a) within the city or town or within the geographic area of entities that are parties to an interlocal agreement, to which the city or town is a party, providing for recreational facilities; or (ii) botanical organizations, cultural organizations, and zoological organizations within the city or town or within the geographic area of entities that are parties to an interlocal agreement, to which the city or town is a party, providing for the support of botanical organizations, cultural organizations, or zoological organizations; and (c) as stated in the opinion question described in Subsection (1). (4) (a) Except as provided in Subsections (4)(b) and (c), a tax authorized under this part shall be: (i) administered, collected, enforced, and interpreted in accordance with: (A) the same procedures used to administer, collect, enforce, and interpret the tax under: (I) Part 1, Tax Collection; or (II) Part 2, Local Sales and Use Tax Act; and (B) Chapter 1, General Taxation Policies; and (ii) (A) levied for a period of eight years; and (B) may be reauthorized at the end of the eight-year period in accordance with this section. (b) (i) If a tax under this part is imposed for the first time on or after July 1, 2011, the tax shall be levied for a period of 10 years. (ii) If a tax under this part is reauthorized in accordance with Subsection (4)(a) on or after July 1, 2011, the tax shall be reauthorized for a 10-year period. (c) A tax under this section is not subject to Subsections 59-12-205(2) and (4) through (6). (5) (a) For purposes of this Subsection (5): (i) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 8, Annexation. (ii) "Annexing area" means an area that is annexed into a city or town. (b) (i) Except as provided in Subsection (5)(c) or (d), and subject to Subsection (7), if, on or after July 1, 2004, a city or town enacts, reauthorizes, or repeals a tax under this part, the enactment, reauthorization, or repeal shall take effect: (A) on the first day of a calendar quarter; and (B) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (5)(b)(ii) from the city or town. (ii) The notice described in Subsection (5)(b)(i)(B) shall state: (A) that the city or town will enact, reauthorize, or repeal a tax under this part; (B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A); (C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and (D) if the city or town enacts or reauthorizes the tax described in Subsection (5)(b)(ii)(A), the rate of the tax. (c) (i) If the billing period for a transaction begins before the effective date of the enactment or reauthorization of the tax under this section, the enactment or reauthorization of the tax takes effect on the first day of the first billing period that begins on or after the effective date of the enactment or reauthorization of the tax. (ii) The repeal of a tax applies to a billing period if the billing statement for the billing period is produced on or after the effective date of the repeal of the tax imposed under this section. (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, reauthorization, or repeal of a tax described in Subsection (5)(b)(i) takes effect: (A) on the first day of a calendar quarter; and (B) beginning 60 days after the effective date of the enactment, reauthorization, or repeal under Subsection (5)(b)(i). (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this part for an annexing area, the enactment or repeal shall take effect: (A) on the first day of a calendar quarter; and (B) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (5)(e)(ii) from the city or town that annexes the annexing area. (ii) The notice described in Subsection (5)(e)(i)(B) shall state: (A) that the annexation described in Subsection (5)(e)(i) will result in an enactment or repeal a tax under this part for the annexing area; (B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A); (C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and (D) the rate of the tax described in Subsection (5)(e)(ii)(A). (f) (i) If the billing period for a transaction begins before the effective date of the enactment of the tax under this section, the enactment of the tax takes effect on the first day of the first billing period that begins on or after the effective date of the enactment of the tax. (ii) The repeal of a tax applies to a billing period if the billing statement for the billing period is produced on or after the effective date of the repeal of the tax imposed under this section. (g) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in Subsection (5)(e)(i) takes effect: (A) on the first day of a calendar quarter; and (B) beginning 60 days after the effective date of the enactment or repeal under Subsection (5)(e)(i). (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (6) (a) Before a city or town legislative body submits an opinion question to the residents of the city or town under Subsection (1), the city or town legislative body shall: (i) submit to the county legislative body in which the city or town is located a written notice of the intent to submit the opinion question to the residents of the city or town; and (ii) receive from the county legislative body: (A) a written resolution passed by the county legislative body stating that the county legislative body is not seeking to impose a tax under Part 7, County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities; or (B) a written statement that in accordance with Subsection (6)(b) the results of a county opinion question submitted to the residents of the county under Part 7, County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, permit the city or town legislative body to submit the opinion question to the residents of the city or town in accordance with this part. (b) (i) Within 60 days after the day the county legislative body receives from a city or town legislative body described in Subsection (6)(a) the notice of the intent to submit an opinion question to the residents of the city or town, the county legislative body shall provide the city or town legislative body: (A) the written resolution described in Subsection (6)(a)(ii)(A); or (B) written notice that the county legislative body will submit an opinion question to the residents of the county under Part 7, County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, for the county to impose a tax under that part. (ii) If the county legislative body provides the city or town legislative body the written notice that the county legislative body will submit an opinion question as provided in Subsection (6)(b)(i)(B), the county legislative body shall submit the opinion question by no later than, from the date the county legislative body sends the written notice, the later of: (A) a 12-month period; (B) the next regular primary election; or (C) the next regular general election. (iii) Within 30 days of the date of the canvass of the election at which the opinion question under Subsection (6)(b)(ii) is voted on, the county legislative body shall provide the city or town legislative body described in Subsection (6)(a) written results of the opinion question submitted by the county legislative body under Part 7, County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, indicating that: (A) (I) the city or town legislative body may not impose a tax under this part because a majority of the county's registered voters voted in favor of the county imposing the tax and the county legislative body by a majority vote approved the imposition of the tax; or (II) for at least 12 months from the date the written results are submitted to the city or town legislative body, the city or town legislative body may not submit to the county legislative body a written notice of the intent to submit an opinion question under this part because a majority of the county's registered voters voted against the county imposing the tax and the majority of the registered voters who are residents of the city or town described in Subsection (6)(a) voted against the imposition of the county tax; or (B) the city or town legislative body may submit the opinion question to the residents of the city or town in accordance with this part because although a majority of the county's registered voters voted against the county imposing the tax, the majority of the registered voters who are residents of the city or town voted for the imposition of the county tax. (c) Notwithstanding Subsection (6)(b), at any time a county legislative body may provide a city or town legislative body described in Subsection (6)(a) a written resolution passed by the county legislative body stating that the county legislative body is not seeking to impose a tax under Part 7, County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, which permits the city or town legislative body to submit under Subsection (1) an opinion question to the city's or town's residents. (7) (a) If a city or town reauthorizes a tax under this part in accordance with Subsection (4), the city or town shall provide to the commission notice of the reauthorization that meets the requirements of Subsection (5)(b)(ii) at least 90 days before the first day of the calendar quarter in which the reauthorization first takes effect. (b) The commission may not enforce a tax under this part due for reauthorization unless the commission receives timely notice of the reauthorization as provided in Subsection (7)(a).
Utah Code § 59-2-511 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-511
§ 59-2-511. Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title.
Status: in_force

(1) For purposes of this section, "governmental entity" means: (a) the United States; (b) the state; (c) a political subdivision of the state, including: (i) a county; (ii) a city; (iii) a town; (iv) a school district; (v) a special district; or (vi) a special service district; or (d) an entity created by the state or the United States, including: (i) an agency; (ii) a board; (iii) a bureau; (iv) a commission; (v) a committee; (vi) a department; (vii) a division; (viii) an institution; (ix) an instrumentality; or (x) an office. (2) (a) Except as provided in Subsections (3) through (5), land acquired by a governmental entity is subject to the rollback tax imposed by this part if: (i) before the governmental entity acquires the land, the land is assessed under this part; and (ii) after the governmental entity acquires the land, the land does not meet the requirements of Section 59-2-503 for assessment under this part. (b) A person dedicating a public right-of-way to a governmental entity shall pay the rollback tax imposed by this part if: (i) a portion of the public right-of-way is located within a subdivision as defined in Section 10-20-102; or (ii) in exchange for the dedication, the person dedicating the public right-of-way receives: (A) money; or (B) other consideration. (3) (a) Except as provided in Subsections (4) and (5), land acquired by a governmental entity is not subject to the rollback tax imposed by this part, but is subject to a one-time in lieu fee payment as provided in Subsection (3)(b), if: (i) the governmental entity acquires the land by eminent domain; (ii) (A) the land is under the threat or imminence of eminent domain proceedings; and (B) the governmental entity provides written notice of the proceedings to the owner; or (iii) the land is donated to the governmental entity. (b) (i) If a governmental entity acquires land under Subsection (3)(a)(iii), the governmental entity shall make a one-time in lieu fee payment: (A) to the county treasurer of the county in which the land is located; and (B) in an amount equal to the amount of rollback tax calculated under Section 59-2-506. (ii) If a governmental entity acquires land under Subsection (3)(a)(i) or (3)(a)(ii), the governmental entity shall make a one-time in lieu fee payment: (A) to the county treasurer of the county in which the land is located; and (B) (I) if the land remaining after the acquisition by the governmental entity meets the requirements of Section 59-2-503, in an amount equal to the rollback tax under Section 59-2-506 on the land acquired by the governmental entity; or (II) if the land remaining after the acquisition by the governmental entity is less than five acres, in an amount equal to the rollback tax under Section 59-2-506 on the land acquired by the governmental entity and the land remaining after the acquisition by the governmental entity. (iii) For purposes of Subsection (3)(b)(ii), "land remaining after the acquisition by the governmental entity" includes other eligible acreage that is used in conjunction with the land remaining after the acquisition by the governmental entity. (c) The county treasurer shall pay 100% of the in lieu fee payment collected under this section to the county, which the county shall deposit and use in accordance with Section 17-41-602. (4) Except as provided in Section 59-2-506.5, if land acquired by a governmental entity is made subject to a conservation easement in accordance with Section 59-2-506.5: (a) the land is not subject to the rollback tax imposed by this part; and (b) the governmental entity acquiring the land is not required to make an in lieu fee payment under Subsection (3)(b). (5) (a) This Subsection (5) applies only to a governmental entity that is the state or a political subdivision of the state as described in Subsections (1)(b) and (c). (b) Land acquired by a governmental entity described in Subsection (5)(a) is not subject to the rollback tax imposed by this part. (c) Notwithstanding Subsection (5)(b), a governmental entity described in Subsection (5)(a) may not, within five years after the day on which the governmental entity acquires land, sell the land to a private entity unless the governmental entity makes a one-time in lieu fee payment: (i) to the county treasurer of the county in which the land is located; (ii) in an amount equal to the rollback tax under Section 59-2-506 on the land acquired by the governmental entity at the time of acquisition; and (iii) before selling the land to the private entity. (6) If a governmental entity acquires land subject to assessment under this part, title to the land may not pass to the governmental entity until the following are paid to the county treasurer: (a) any tax due under this part; (b) any one-time in lieu fee payment due under this part; and (c) any interest due under this part.
Utah Code § 59-14-501.5 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-501.5
§ 59-14-501.5. Advertising warning label requirements.
Status: in_force

(1) For purposes of this section, "smokeless tobacco" means any finely cut, ground, powdered, or leaf tobacco that is intended to be placed in an oral cavity or nasal passage. (2) (a) An advertisement for smokeless tobacco placed in a newspaper, magazine, or periodical published in this state must bear a warning that states: "Use of smokeless tobacco may cause oral cancer and other mouth disorders and is addictive." (b) The warning described in Subsection (2)(a) shall be placed in a conspicuous location and in conspicuous and legible type, in contrast with the typography, layout, and color of all other printed material in the advertisement.
Utah Code § 59-2-803 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-803
§ 59-2-803. Statement transmitted by county auditors to governing bodies -- Contents of statement.
Status: in_force

(1) The county auditor shall transmit to the governing bodies of taxing entities in which the property is located, or to which any of the value is apportioned, a statement of the valuation of all property as fixed and apportioned by the commission and reported under Section 59-2-802. (2) The statement under Subsection (1) shall contain the aggregate amount of taxable value placed in dispute in accordance with Section 59-2-1007. (3) The statement shall be transmitted at the same time and in the same manner as the statement is transmitted under Section 59-2-924.
Utah Code § 59-10-1302 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1302
§ 59-10-1302. Definitions.
Status: in_force

As used in this part, "contribution" means a contribution a resident or nonresident individual makes on an individual income tax return as allowed by this part.
Utah Code § 59-5-204 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-204
§ 59-5-204. Statements filed -- Contents -- Verification -- Falsification as perjury.
Status: in_force

7/1/2026 (1) Every person engaged in the business of mining or extracting metalliferous minerals shall make and file with the commission, on or before June 1 of each year on forms furnished by the commission, a statement containing: (a) the name, description, and location of the mine owned and operated by the person during the preceding calendar year; (b) the number of tons of mineral mined during the preceding calendar year and the disposition of the mineral; (c) the total amount received during the preceding calendar year from the sale of minerals; and (d) such other reasonable and necessary information as the commission may require for the proper enforcement of this chapter as specified in a rule made under Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (2) (a) The owner of the mine shall be responsible for the statement or report required by this section, but the principal lessee, contractor, or operator may, with the consent of the commission, report and pay the tax as agent for the owner. (b) The owner shall be entitled to deduct and remit to the commission any tax chargeable upon the operations conducted by the lessees or other parties. (3) (a) The statements or reports required to be filed with the commission shall be signed and sworn to by the person required to file the statements or reports, by a partner if a partnership, or by the president, secretary, or managing officer, if a corporation. (b) Any willful false swearing as to the purported material facts set out in this report constitutes the crime of perjury and shall be punished as such under Title 76, Criminal Offenses.
Utah Code § 59-2-1351.7 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1351.7
§ 59-2-1351.7. Partial interest tax sales.
Status: in_force

(1) For purposes of this section: (a) "Tax sale interest purchaser" means an owner of an undivided interest in a parcel of tax sale property that bid for and purchased the undivided interest: (i) at a tax sale in accordance with Section 59-2-1351.1; (ii) on or after July 1, 2007; and (iii) if the undivided interest in the tax sale property equals 49% or less. (b) "Tax sale property" means a parcel of real property that was sold in part as an undivided interest at a tax sale in accordance with Section 59-2-1351.1. (2) If a parcel of tax sale property is sold, a tax sale interest purchaser may only receive from the sale of the tax sale property, an amount equal to the greater of: (a) the amount the tax sale interest purchaser paid for the undivided interest in the tax sale property at the tax sale plus 12% interest; or (b) the tax sale interest purchaser's pro rata share of the sale price of the tax sale property based on the percentage of the undivided interest the tax sale interest purchaser holds in the tax sale property. (3) A tax sale interest purchaser may not object to the sale of the tax sale property if the tax sale interest purchaser receives an amount in accordance with Subsection (2).
Utah Code § 59-2a-102 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-102
§ 59-2a-102. Right to file claim -- Death of claimant.
Status: in_force

(1) (a) The right to file a claim under this chapter is personal to the individual eligible to file the claim. (b) The right to file a claim does not survive the death of the individual eligible to file the claim. (c) The right to file a claim may be exercised on behalf of an individual eligible to file the claim by: (i) a legal guardian; or (ii) an attorney-in-fact. (2) (a) If an individual dies after having filed a timely claim, the county or the commission shall disburse the amount of the claim to another member of the household as determined by the commission by rule. (b) If the individual described in Subsection (2)(a) was the only member of the household, the county or the commission may pay the claim to the executor or administrator, except that if neither an executor or administrator is appointed and qualified within two years of the filing of the claim, the amount of the claim escheats to the state. (3) If the individual is the grantor, trustor, or settlor of or holds another similar role in a qualifying trust and the individual meets the requirements of one or more parts of this chapter, the individual may claim the portion of the credit and be treated as the owner of that portion of the property held in trust. (4) The relief described in Subsection 59-2a-101(21)(a) is in addition to any other exemption or reduction for which a homeowner may be eligible, including the homeowner's credit provided for in Section 59-2a-305.
Utah Code § 59-7-318 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-318
§ 59-7-318. Sales of tangible personal property.
Status: in_force

(1) Sales of tangible personal property are in this state if: (a) the property is delivered or shipped to a purchaser, other than the United States Government, within this state regardless of the f.o.b. point or other conditions of the sale; or (b) (i) the property is shipped from an office, store, warehouse, factory, or other place of storage in this state; and (ii) (A) the purchaser is the United States Government; or (B) the taxpayer is not taxable in the state of the purchaser. (2) Whether sales of tangible personal property by an airline are in this state is determined as provided in this section, subject to the calculation required by Subsection 59-7-317(2).
Utah Code § 59-12-305 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-305
§ 59-12-305. Certified service provider or model 2 seller reliance on commission certified software.
Status: in_force

(1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this part if: (a) the certified service provider or model 2 seller relies on software the commission certifies; and (b) the certified service provider's or model 2 seller's failure to collect a tax required under this part is as a result of the seller's or certified service provider's reliance on incorrect data: (i) provided by the commission; or (ii) in the software the commission certifies. (2) The relief from liability described in Subsection (1) does not apply if a certified service provider or model 2 seller incorrectly classifies an item or transaction into a product category the commission certifies. (3) If the taxability of a product category is incorrectly classified in software the commission certifies, the commission shall: (a) notify a certified service provider or model 2 seller of the incorrect classification of the taxability of a product category in software the commission certifies; and (b) state in the notice required by Subsection (3)(a) that the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the incorrectly classified product category if the certified service provider or model 2 seller fails to correct the taxability of the item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice. (4) If a certified service provider or model 2 seller fails to correct the taxability of an item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice described in Subsection (3), the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the item or transaction.
Utah Code § 59-1-209 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-209
§ 59-1-209. Official seal -- Authenticated copies of records as evidence.
Status: in_force

The commission shall adopt an official seal, and shall file an impression and description of the seal with the Division of Archives. Copies of any records in the possession of the commission may be authenticated with the seal of the commission attested by the signature of the commission's administrative secretary, and when so authenticated shall be received in evidence to the same extent and with the same effect as the originals.
Utah Code § 59-12-2215 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2215
§ 59-12-2215. City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.
Status: in_force

(1) Subject to the other provisions of this part, a city or town may impose a sales and use tax of up to .30% on the transactions described in Subsection 59-12-103(1) located within the city or town. (2) A city or town imposing a sales and use tax under this section shall expend the revenues collected from the sales and use tax as described in Section 59-12-2212.2. (3) Notwithstanding Section 59-12-2208, a city, or town legislative body may, but is not required to, submit an opinion question to the city's, or town's registered voters in accordance with Section 59-12-2208 to impose a sales and use tax under this section.
Utah Code § 59-2-1309 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1309
§ 59-2-1309. Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds.
Status: in_force

(1) (a) On or before December 15 of each year, the commission shall publish a list of the delinquent rail car companies and state-assessed commercial vehicles: (i) in a newspaper having general circulation in the state; and (ii) as required in Section 45-1-101. (b) The list shall contain the names of the owners, when known, and a general description of the property assessed as to which the taxes are delinquent, and the amount of the delinquent taxes. (c) The commission shall publish with the list a notice that unless the delinquent taxes, together with the penalty, are paid before December 21, the property of the delinquent or so much of it as may be necessary to pay the amount of the taxes, penalty, and interest at the rate prescribed in Section 59-1-402 from December 31 to the date of sale, shall be seized and sold for taxes, interest, and costs, the sale to be made at any time and place at the discretion of the commission. (d) The provisions of law governing the seizure and sale by county treasurers of personal property for delinquent taxes shall apply to sales made by the commission under this section, except that notice of the time and place of the sale shall be given by publication: (i) in a newspaper of general circulation in the state; and (ii) as required in Section 45-1-101. (2) Property seized by the commission pursuant to this section may be redeemed, at any time prior to the sale, by payment of the full amount of taxes due from the delinquent together with all penalties, interest, and the costs then accrued. (3) All sums collected by the commission upon the sale or redemption of property pursuant to this section shall be immediately distributed as follows: (a) all interest, penalties, and costs to the appropriate county treasurer; and (b) any excess over the taxes, penalties, interest, and cost shall be deposited with the state treasurer subject to the order of the owner of the property sold, or the owner's heirs or assigns.
Utah Code § 59-14-502 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-502
§ 59-14-502. Requirements for placement of warning labels.
Status: in_force

Warning labels shall be securely affixed to each individual package of smokeless tobacco products within 72 hours after receipt of the products by any wholesaler, distributor, or retailer within this state. All smokeless tobacco products shall be affixed with warning labels before sale within the state. If any smokeless tobacco products are manufactured within the state, they shall be affixed with warning labels by the manufacturer when sold.
Utah Code § 59-2-406 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-406
§ 59-2-406. Collection of uniform fees and other motor vehicle fees.
Status: in_force

(1) (a) For the purposes of efficiency in the collection of the uniform fee required by this section, the commission shall enter into a contract for the collection of the uniform fees required under Sections 59-2-405, 59-2-405.1, 59-2-405.2, and 59-2-405.3, and certain fees required by Title 41, Motor Vehicles. (b) The contract required by this section shall, at the county's option, provide for one of the following collection agreements: (i) the collection by the commission of: (A) the uniform fees required under Sections 59-2-405, 59-2-405.1, 59-2-405.2, and 59-2-405.3; and (B) all fees listed in Subsection (1)(c); or (ii) the collection by the county of: (A) the uniform fees required under Sections 59-2-405, 59-2-405.1, 59-2-405.2, and 59-2-405.3; and (B) all fees listed in Subsection (1)(c). (c) For purposes of Subsections (1)(b)(i)(B) and (1)(b)(ii)(B), the fees that are subject to the contractual agreement required by this section are the following fees imposed by Title 41, Motor Vehicles: (i) registration fees for vehicles, mobile homes, manufactured homes, boats, and off-highway vehicles, with the exception of fleet and proportional registration; (ii) title fees for vehicles, mobile homes, manufactured homes, boats, and off-highway vehicles; (iii) plate fees for vehicles; (iv) permit fees; and (v) impound fees. (d) A county may change the election it makes pursuant to Subsection (1)(b) by providing written notice of the change to the commission at least 18 months before the change shall take effect. (2) The contract shall provide that the party contracting to perform services shall: (a) be responsible for the collection of: (i) the uniform fees under Sections 59-2-405, 59-2-405.1, 59-2-405.2, and 59-2-405.3; and (ii) any fees described in Subsection (1)(c) as agreed to in the contract; (b) utilize the documents and forms, guidelines, practices, and procedures that meet the contract specifications; (c) meet the performance standards and comply with applicable training requirements specified in the rules made under Subsection (8)(a); and (d) be subject to a penalty of 1/2 the difference between the reimbursement fee specified under Subsection (3) and the reimbursement fee for fiscal year 1997-98 if performance is below the performance standards specified in the rules made under Subsection (8)(a). (3) (a) The commission shall recommend a reimbursement fee for collecting the fees as provided in Subsection (2)(a), except that the commission may not collect a reimbursement fee on a state-assessed commercial vehicle described in Subsection 59-2-405.1(2)(a)(ii). (b) The reimbursement fee shall be based on two dollars per standard unit for the first 5,000 standard units in each county and one dollar per standard unit for all other standard units and shall be annually adjusted by the commission beginning July 1, 1999. (c) The adjustment shall be equal to any increase in the Consumer Price Index for all urban consumers, prepared by the United States Bureau of Labor Statistics, during the preceding calendar year. (d) The reimbursement fees under this Subsection (3) shall be appropriated by the Legislature. (4) All counties that elect to collect the uniform fees described in Subsection (1)(b)(ii)(A) and any other fees described in Subsection (1)(c) as provided by contract shall be subject to similar contractual terms. (5) The party performing the collection services by contract shall use appropriate automated systems software and equipment compatible with the system used by the other contracting party in order to ensure the integrity of the current motor vehicle data base and county tax systems, or successor data bases and systems. (6) If the county elects not to collect the uniform fees described in Subsection (1)(b)(ii)(A) and the fees described in Subsection (1)(c): (a) the commission shall: (i) collect the uniform fees described in Subsection (1)(b)(ii)(A) and the fees described in Subsection (1)(c) in each county or regional center as negotiated by the counties with the commission in accordance with the requirements of this section; and (ii) provide information to the county in a format and media consistent with the county's requirements; and (b) the county shall pay the commission a reimbursement fee as provided in Subsection (3). (7) This section shall not limit the authority given to the county in Section 59-2-1302. (8) (a) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules specifying the performance standards and applicable training requirements for all contracts required by this section. (b) Beginning on July 1, 1998, each new contract entered into under this section shall be subject to the rules made under Subsection (8)(a).
Utah Code § 59-1-701 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-701
§ 59-1-701. Grounds for termination and jeopardy assessment -- Notice -- Collection -- Reopening period -- Bond.
Status: in_force

(1) If the commission finds that a taxpayer intends quickly to depart from this state or to remove the taxpayer's property therefrom, or to conceal the taxpayer or the taxpayer's property therein, or to do any other act (including in the case of a taxpayer selling or otherwise distributing all or a part of its assets in liquidation or otherwise) tending to prejudice or to render wholly or partially ineffectual proceedings to collect any tax or penalty in lieu of tax for the current or the preceding taxable period, unless such proceedings be brought without delay, the commission may declare the taxable period for such taxpayer immediately terminated whether or not the time otherwise allowed by law for filing returns and paying the liability has expired. The commission shall immediately make a determination of tax for the current taxable period or for the preceding period, or both, and notwithstanding any other provision of law, the tax shall become immediately due and payable. The commission shall immediately assess the amount of the tax so determined (together with all interest, penalties, additional amounts, and additions to the tax provided by law) for the current taxable period or such preceding taxable period, or both, and shall give the notice of determination and assessment to the taxpayer, together with a demand for immediate payment of the tax. (2) In the case of a current taxable period, the commission shall determine the tax for the period beginning on the first day of the current taxable period and ending on the date of the determination under Subsection (1) as though the period were a taxable period of the taxpayer. The commission shall take into account any prior determination made under this subsection with respect to such current taxable period. Any amounts collected as a result of any assessments under this subsection shall be treated as a partial payment of tax for the taxable period. (3) Notwithstanding the termination of the taxable period of the taxpayer as provided in Subsection (1), the commission may reopen such taxable period each time the taxpayer is found by the commission to have incurred additional liabilities, within the current taxable period, since the termination of such period. A taxable period so terminated by the commission may be reopened by the taxpayer if the taxpayer files a true and accurate return, as required under Chapter 2, Property Tax Act, Chapter 7, Corporate Franchise and Income Taxes, Chapter 10, Individual Income Tax Act, or Chapter 12, Sales and Use Tax Act, for the taxable period, together with such other information as the commission may by rule prescribe. (4) Payment of taxes may not be enforced by any proceedings under Subsection (1) prior to the expiration of the time otherwise allowed for paying such taxes if the taxpayer furnishes, under rules prescribed by the commission, a bond to ensure the timely making of returns with respect to, and payment of, the taxes, penalties, or interest for prior periods.
Utah Code § 59-7-111 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-111
§ 59-7-111. Safe harbor lease provisions.
Status: in_force

(1) (a) For purchasers or lessors of safe harbor leases, the following additions shall be made to unadjusted income: (i) interest expense; and (ii) depreciation claimed on safe harbor lease property. (b) For purchasers or lessors of safe harbor leases, the following subtractions shall be made from unadjusted income: (i) rental income; and (ii) amortization of the purchase price of tax benefits. (2) (a) For sellers or lessees of safe harbor leases the following additions shall be made from unadjusted income: (i) the amount of gain on the sale of federal tax benefits; and (ii) rental expense on safe harbor lease property. (b) For sellers or lessees of safe harbor leases the following subtractions shall be made to unadjusted income: (i) interest income; and (ii) depreciation on safe harbor lease property.
Utah Code § 59-12-354 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-354
§ 59-12-354. Collection of tax -- Administrative charge.
Status: in_force

(1) Except as provided in Subsections (2) and (3), the tax authorized under this part shall be administered, collected, enforced, and interpreted in accordance with: (a) the same procedures used to administer, collect, enforce, and interpret the tax under: (i) Part 1, Tax Collection; or (ii) Part 2, Local Sales and Use Tax Act; and (b) Chapter 1, General Taxation Policies. (2) (a) The location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215. (b) Except as provided in Subsection (2)(c), the commission shall distribute the revenue collected from the tax to: (i) (A) the municipality within which the revenue was collected, for a tax imposed under this part by a municipality; or (B) the Utah Fairpark Area Investment and Restoration District, for a tax imposed under this part by the Utah Fairpark Area Investment and Restoration District; (ii) the Point of the Mountain State Land Authority, for a tax imposed under Subsection 59-12-352(6); and (iii) the creating entity of a major sporting event venue zone, for a tax imposed under Subsection 59-12-352(7). (c) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from a tax under this part. (3) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or Subsections 59-12-205(2) and (4) through (6).
Utah Code § 59-12-218 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-218
§ 59-12-218. Purchaser relief from liability.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if: (i) the purchaser's seller or certified service provider relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement; or (ii) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement. (b) For purposes of Subsection (1)(a), a purchaser is not relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if the purchaser's, the purchaser's seller's, or the purchaser's certified service provider's reliance on incorrect data provided by the commission is as a result of conduct that is: (i) fraudulent; (ii) intentional; or (iii) willful. (2) In addition to the relief from a penalty described in Subsection (1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a tax due under this part or an underpayment if: (a) the purchaser's seller or certified service provider relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition; or (b) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition.
Utah Code § 59-14-406 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-406
§ 59-14-406. Assistance for commission.
Status: in_force

The commission may call to its aid the attorney general, any city, county, or district attorney, or any peace officer to enforce any tax laws which it administers.
Utah Code § 59-2-204 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-204
§ 59-2-204. Record of assessment of public utility and air travel companies -- Review by county assessor.
Status: in_force

(1) Each year, the commission shall prepare a record of assessment of the following companies: (a) public utility companies; (b) airlines; (c) air charter services; and (d) air contract services. (2) The record of assessment under Subsection (1) shall include: (a) the name of each person engaged in business within the state in a company described in Subsection (1); (b) for each company described in Subsection (1), the total value of all of the company's tangible properties subject to assessment by the commission; and (c) any other information as determined by the commission. (3) At the request of a county assessor, the commission shall provide to the county assessor: (a) the record of assessment described in Subsection (1); and (b) the information upon which the assessments and apportionments contained in the record of assessment are made.
Utah Code § 59-2-321 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-321
§ 59-2-321. Extension of taxes on assessment book.
Status: in_force

(1) The property taxes of each city, town, school, and special taxing district shall be extended on the assessment book by the county auditor at the rate certified by the governing body of the city, town, school, and special taxing district at the time the state and county taxes are extended. (2) The whole tax shall be carried into a column of aggregates, and shall be collected by the county treasurer at the time and in the manner provided by law for collecting state and county taxes.
Utah Code § 59-10-1313 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1313
§ 59-10-1313. Contribution to a Utah Educational Savings Plan account.
Status: in_force

(1) (a) If a resident or nonresident individual is owed an individual income tax refund for the taxable year, the individual may designate on the resident or nonresident individual's income tax return a contribution to a Utah Educational Savings Plan account established under Title 53H, Chapter 10, Utah Education Savings, as provided in this part. (b) If a resident or nonresident individual is not owed an individual income tax refund for the taxable year, the individual may not designate on the resident or nonresident's individual income tax return a contribution to a Utah Educational Savings Plan account. (2) (a) The commission shall send the contribution to the Utah Educational Savings Plan along with the following information: (i) the amount of the individual income tax refund; and (ii) the taxpayer's: (A) name; (B) social security number or taxpayer identification number; and (C) address. (b) The commission shall provide the taxpayer's telephone number and number of dependents claimed, as requested, to the Utah Educational Savings Plan. (c) If a contribution to a Utah Educational Savings Plan account is designated in a single individual income tax return filed jointly by a husband and wife, the commission shall send the information described under Subsection (2)(a) or (b) for both the husband and wife to the Utah Educational Savings Plan. (3) (a) If the taxpayer owns a Utah Educational Savings Plan account, the Utah Educational Savings Plan shall deposit the contribution into the account. (b) If the taxpayer owns more than one Utah Educational Savings Plan account, the Utah Educational Savings Plan shall allocate the contribution among the accounts in equal amounts. (c) (i) If the taxpayer does not own a Utah Educational Savings Plan account, the Utah Educational Savings Plan shall send the taxpayer an account agreement. (ii) If the taxpayer does not sign and return the account agreement by the date specified by the Utah Educational Savings Plan, the Utah Educational Savings Plan shall return the contribution to the taxpayer without any interest or earnings. (4) For the purpose of determining interest on an overpayment or refund under Section 59-1-402, no interest accrues after the commission sends the contribution to the Utah Educational Savings Plan.
Utah Code § 59-13-315 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-315
§ 59-13-315. Transfer of ownership of vehicle -- Lien to be removed -- Tax clearance by commission.
Status: in_force

The transfer of registered ownership of any motor vehicle subject to a lien of the tax imposed by this part may be effected only after a certificate of clearance of the tax has been issued by the commission.
Utah Code § 59-2-1001 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1001
§ 59-2-1001. County board of equalization -- Public hearings -- Hearing officers -- Notice of decision -- Rulemaking -- Education and training for county officers.
Status: in_force

(1) The county legislative body is the county board of equalization and the county auditor is the clerk of the county board of equalization. (2) (a) The county board of equalization shall adjust and equalize the valuation and assessment of the real and personal property within the county, subject to regulation and control by the commission, as prescribed by law. (b) The county board of equalization shall meet and hold public hearings each year to examine the assessment roll and equalize the assessment of property in the county, including the assessment for general taxes of all taxing entities located in the county. (3) (a) Except as provided in Subsection (3)(d), a county board of equalization may: (i) appoint an appraiser licensed in accordance with Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act, as a hearing officer for the purpose of examining an applicant or a witness; or (ii) appoint an individual who is not licensed in accordance with Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act, as a hearing officer for the purpose of examining an applicant or a witness if the county board of equalization determines that the individual has competency relevant to the work of a hearing officer, including competency in: (A) real estate; (B) finance; (C) economics; (D) public administration; or (E) law. (b) Except as provided in Subsection (3)(d), a county board of equalization may only allow an individual to serve as a hearing officer for the purposes of examining an applicant or a witness if the individual has completed a course the commission: (i) develops in accordance with Subsection (3)(c)(i); or (ii) approves in accordance with Subsection (3)(c)(ii). (c) (i) The commission shall develop and administer a continuing education and training program for hearing officers that includes training in property valuation and administrative law. (ii) In addition to the program the commission develops and administers in accordance with Subsection (3)(c)(i), the commission may approve the continuing education and training program for a hearing officer provided by a county or a private entity if the program includes training in property valuation and administrative law. (iii) The commission shall ensure that any education and training provided to hearing officers under this Subsection (3)(c) complies with Title 63G, Chapter 22, State Training and Certification Requirements. (iv) (A) The commission shall confer a designation of completion upon a hearing officer each time the hearing officer completes the education and training program under Subsection (3)(c)(i) or (ii). (B) A hearing officer shall obtain a designation of completion as described in Subsection (3)(c)(iv)(A) before the hearing officer acts or performs as a hearing officer. (d) A county board of equalization may not appoint a person employed by an assessor's office as a hearing officer. (e) A hearing officer shall transmit the hearing officer's findings to the board, where a quorum shall be required for final action upon any application for exemption, deferral, reduction, or abatement. (4) (a) The clerk of the board of equalization shall notify the taxpayer, in writing, of any decision of the board. (b) The decision shall include any adjustment in the amount of taxes due on the property resulting from a change in the taxable value and shall be considered the corrected tax notice. (5) During the session of the board, the assessor or any deputy whose testimony is needed shall be present and may make any statement or introduce and examine witnesses on questions before the board. (6) The county board of equalization may make and enforce any rule which is consistent with statute or commission rule and necessary for the government of the board, the preservation of order, and the transaction of business. (7) (a) In addition to education and training provided to hearing officers under Subsection (3)(c), the commission shall develop and administer an education and training program for county officers whose participation in a county board of equalization is required by Subsection (1), including: (i) members of a county legislative body; and (ii) county auditors. (b) The education and training provided to county officers under this Subsection (7) shall include instruction on: (i) a county officer's duties and obligations in relation to the county board of equalization; (ii) property valuation; and (iii) administrative law. (c) (i) The commission shall confer a designation of completion upon a county officer described in Subsection (7)(a) each time the county officer completes the education and training program under this Subsection (7). (ii) A county officer subject to education and training under this Subsection (7) shall obtain a designation of completion as described in Subsection (7)(c)(i) before the county officer participates in a board of equalization process. (8) The commission may require education and training for county officers involved in property valuation who are not otherwise required to complete an education and training program in accordance with Subsection (3)(c) or (7). (9) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules for administering education and training programs in accordance with this section.
Utah Code § 59-7-607 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-607
§ 59-7-607. Utah low-income housing tax credit.
Status: in_force

(1) As used in this section: (a) "Allocation certificate" means a certificate in a form prescribed by the commission and issued by the corporation to a housing sponsor that specifies the aggregate amount of the tax credit awarded under this section to a qualified development and includes: (i) the aggregate annual amount of the tax credit awarded that may be claimed by one or more qualified taxpayers; and (ii) the credit period over which the tax credit may be claimed by one or more qualified taxpayers. (b) "Building" means a qualified low-income building as defined in Section 42(c), Internal Revenue Code. (c) "Corporation" means the Utah Housing Corporation created in Section 63H-8-201. (d) Except as provided in Subsection (5)(c), "credit period" means the same as that term is defined in Section 42(f)(1), Internal Revenue Code. (e) "Designated reporter" means, as selected by a housing sponsor, the housing sponsor or one of the housing sponsor's direct or indirect partners, members, or shareholders that will provide information to the commission regarding the allocation of tax credits under this section. (f) "Federal low-income housing tax credit" means the federal tax credit described in Section 42, Internal Revenue Code. (g) "Housing sponsor" means an entity that owns a qualified development. (h) "Pass-through entity" means the same as that term is defined in Section 59-10-1402. (i) (i) Subject to Subsection (1)(i)(ii), "pass-through entity taxpayer" means the same as that term is defined in Section 59-10-1402. (ii) The determination of whether a pass-through entity taxpayer is considered a partner, member, or shareholder of a pass-through entity shall be made in accordance with applicable state law governing the pass-through entity. (j) "Qualified allocation plan" means a qualified allocation plan adopted by the corporation in accordance with Section 42(m), Internal Revenue Code. (k) "Qualified development" means a "qualified low-income housing project": (i) as defined in Section 42(g)(1), Internal Revenue Code; and (ii) that is located in the state. (l) (i) "Qualified taxpayer" means a person that: (A) owns a direct interest or an indirect interest, through one or more pass-through entities, in a qualified development; and (B) meets the requirements to claim a tax credit under this section. (ii) "Qualified taxpayer" includes a pass-through entity taxpayer to which a tax credit under this section is passed through by a pass-through entity. (2) (a) A qualified taxpayer may claim a nonrefundable tax credit under this section against taxes otherwise due under this chapter, Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act, or Chapter 9, Taxation of Admitted Insurers. (b) The tax credit shall be in an amount equal to the tax credit amount specified on the allocation certificate that the corporation issues to a housing sponsor under this section. (c) (i) For a calendar year beginning on or before December 31, 2016, the aggregate annual tax credit that the corporation may allocate for each year of the credit period in accordance with this section and Section 59-10-1010 is an amount equal to the product of: (A) 12.5 cents; and (B) the population of Utah. (ii) For a calendar year beginning on or after January 1, 2017, but beginning on or before December 31, 2022, the aggregate annual tax credit that the corporation may allocate for each year of the credit period in accordance with this section and Section 59-10-1010 is an amount equal to the product of: (A) 34.5 cents; and (B) the population of Utah. (iii) For a calendar year beginning on or after January 1, 2023, but beginning on or before December 31, 2028, the aggregate annual tax credit that the corporation may allocate for each year of the credit period in accordance with this section and Section 59-10-1010 is $10,000,000. (iv) For a calendar year beginning on or after January 1, 2024, in addition to the amount of annual tax credits available for allocation as described in Subsections (2)(c)(i) through (2)(c)(iii), the corporation shall have the following tax credit amounts available for allocation: (A) any tax credits allocated in a calendar year that are subsequently returned to the corporation or recaptured by the corporation may be allocated in the following year, except no tax credits under this Subsection (2)(c)(iv) shall be allocated after December 31, 2028; and (B) if the actual amount of tax credits allocated in a calendar year to qualified developments is less than the total amount of credits available to be allocated to qualified developments, the balance of the credits but no more than 15% of the total amount of credits available for allocation to qualified developments may be allocated by the corporation to qualified developments in the following calendar year, except no tax credits under this Subsection (2)(c)(iv) shall be allocated after December 31, 2028. (v) For a calendar year beginning on or after January 1, 2029, the aggregate annual tax credit that the corporation may allocate for each year of the credit period pursuant to this section and Section 59-10-1010 is the amount described in Subsection (2)(c)(ii). (vi) For purposes of this Subsection (2)(c), the population of Utah shall be determined in accordance with Section 146(j), Internal Revenue Code. (d) (i) Subject to Subsection (2)(d)(ii), a qualified taxpayer that is a pass-through entity may allocate a tax credit under this section to one or more of the pass-through entity's pass-through entity taxpayers in any manner agreed upon, regardless of whether: (A) the pass-through entity taxpayer is eligible to claim any portion of a federal low-income housing tax credit for the qualified development; (B) the allocation of the tax credit has substantial economic effect within the meaning of Section 704(b), Internal Revenue Code; or (C) the pass-through entity taxpayer is considered a partner for federal income tax purposes. (ii) With respect to a tax year, a qualified taxpayer that is a pass-through entity taxpayer may claim a tax credit allocated to the qualified taxpayer by a pass-through entity under Subsection (2)(d)(i) so long as the qualified taxpayer's ownership interest in the pass-through entity is: (A) acquired on or before December 31 of the tax year to which the tax credit relates; and (B) reflected in the report required in Subsection (6)(b) for the tax year to which the tax credit relates. (e) If a qualified taxpayer that is a pass-through entity taxpayer assigns to another taxpayer the pass-through entity taxpayer's ownership interest in a pass-through entity, including the pass-through entity taxpayer's interest in the tax credit associated with the ownership interest, the assignee shall be considered a qualified taxpayer and may claim the tax credit so long as the assignee's ownership interest in the pass-through entity is: (i) acquired on or before December 31 of the tax year to which the tax credit relates; and (ii) reflected in the report required in Subsection (6)(b) for the tax year to which the tax credit relates. (3) (a) The corporation shall determine criteria and procedures for allocating the tax credit under this section and Section 59-10-1010 and incorporate the criteria and procedures into the corporation's qualified allocation plan. (b) The corporation shall create the criteria under Subsection (3)(a) based on: (i) the number of affordable housing units to be created in Utah for low and moderate income persons in a qualified development; (ii) the level of area median income being served by a qualified development; (iii) the need for the tax credit for the economic feasibility of a qualified development; and (iv) the extended period for which a qualified development commits to remain as affordable housing. (4) Any housing sponsor may apply to the corporation for a tax credit allocation under this section. (5) (a) (i) The corporation shall determine the amount of the tax credit to allocate to a qualified development in accordance with the qualified allocation plan. (ii) (A) Before the allocation certificate is issued to the housing sponsor, the corporation shall send to the housing sponsor written notice of the corporation's preliminary determination of the tax credit amount to be allocated to the qualified development. (B) The notice described in Subsection (5)(a)(ii)(A) shall specify the corporation's preliminary determination of the tax credit amount to be allocated to the qualified development for each year of the credit period and state that allocation of the tax credit is contingent upon the issuance of an allocation certificate. (iii) Upon approving a final cost certification in accordance with the qualified allocation plan, the corporation shall issue an allocation certificate to the housing sponsor as evidence of the allocation. (iv) The amount of the tax credit specified in an allocation certificate may not exceed 100% of the federal low-income housing tax credit awarded to a qualified development. (b) (i) Notwithstanding Subsection (5)(a), if a housing sponsor applies to the corporation for a tax credit under this section and an allocation certificate is not yet issued, a qualified taxpayer may claim a tax credit based upon the corporation's preliminary determination of the tax credit amount as stated in the notice under Subsection (5)(a)(ii). (ii) Upon issuance of the allocation certificate to the housing sponsor, a qualified taxpayer that claims a tax credit under this Subsection (5)(b) shall file an amended tax return to adjust the tax credit amount if the amount previously claimed by the qualified taxpayer is different than the amount specified in the allocation certificate. (c) The amount of tax credit that may be claimed in the first year of the credit period may not be reduced as a result of the calculation in Section 42(f)(2), Internal Revenue Code. (d) On or before January 31 of each year, the corporation shall provide to the commission in a form prescribed by the commission a report that describes each allocation certificate that the corporation issued during the previous calendar year. (6) (a) A housing sponsor shall provide to the commission identification of the housing sponsor's designated reporter. (b) For each tax year in which a qualified taxpayer claims a tax credit under this section, the designated reporter shall provide to the commission in a form approved by the commission: (i) a list of each qualified taxpayer that has been allocated a portion of the tax credit awarded in the allocation certificate for that tax year; (ii) the amount of tax credit that has been allocated to each qualified taxpayer described in Subsection (6)(b)(i) for that tax year; and (iii) any other information the commission requires to demonstrate that the aggregate annual amount of tax credits allocated to all qualified taxpayers for that tax year does not exceed the aggregate annual tax credit amount specified in the allocation certificate. (7) (a) All elections made by a housing sponsor in accordance with Section 42, Internal Revenue Code, shall apply to this section. (b) (i) If a qualified development is required to recapture a portion of any federal low-income housing tax credit, then each qualified taxpayer that has been allocated a portion of a tax credit under this section shall also be required to recapture a portion of the tax credit under this section. (ii) The state recapture amount is equal to the percentage of the state tax credit that equals the proportion the federal recapture amount bears to the original federal low-income housing tax credit amount subject to recapture. (iii) The designated reporter shall identify each qualified taxpayer that is required to recapture a portion of any state tax credit as described in this Subsection (7)(b). (8) (a) The corporation may reallocate any tax credits returned to the corporation in any year within the same time period as provided in Section 42, Internal Revenue Code. (b) Tax credits that are unallocated by the corporation in any year may be carried over for allocation in subsequent years. (9) (a) If a tax credit is not claimed by a qualified taxpayer in the year in which it is earned because the tax credit is more than the tax owed by the qualified taxpayer, the tax credit may be carried back three years or may be carried forward five years as a credit against the tax. (b) Carryover tax credits under Subsection (9)(a) shall be applied against the tax: (i) before the application of the tax credits earned in the current year; and (ii) on a first-earned first-used basis. (10) Any tax credit taken in this section may be subject to an annual audit by the commission. (11) The corporation shall provide annually an electronic report to the Revenue and Taxation Interim Committee that includes: (a) the purpose and effectiveness of the tax credits; (b) any recommendations for legislative changes to the aggregate tax credit amount that the corporation is authorized to allocate each year under Subsection (2)(c); and (c) the benefits of the tax credits to the state. (12) The commission may, in consultation with the corporation, make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to implement this section. (13) As part of the Revenue and Taxation Interim Committee's review of the tax credit required by Section 59-7-159, the Revenue and Taxation Interim Committee shall: (a) conduct a review of the aggregate tax credit amount that the corporation is authorized to allocate and has allocated each year under Subsection (2)(c); and (b) consider any recommendations provided by the corporation under Subsection (11)(b).
Utah Code § 59-5-109 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-109
§ 59-5-109. Adjudicative proceedings for correction of amount of tax.
Status: in_force

If any person feels aggrieved because of the amount of the severance tax determined by the commission, the person may file a request for agency action with the commission within 30 days after notice is mailed to the person, requesting an adjudicative proceeding and the correction of the assessed tax.
Utah Code § 59-12-215 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-215
§ 59-12-215. Location of transaction involving telecommunications service or other related service.
Status: in_force

(1) As used in this section: (a) "Air-to-ground radiotelephone service" means a radio service: (i) as defined in 47 C.F.R. Sec. 22.99; and (ii) for which a common carrier is authorized to offer and provide radio telecommunications service: (A) for hire; and (B) to a subscriber in an aircraft. (b) "Call-by-call basis" means a method of charging for telecommunications service that is measured by individual calls. (c) "Communications channel" means a physical or virtual path of communications over which a signal is transmitted between or among customer channel termination points. (d) (i) Subject to Subsection (1)(d)(ii), "customer" means: (A) a person that is obligated under a contract with a telecommunications service provider to pay for telecommunications service received under the contract; or (B) if the end user is not the person described in Subsection (1)(d)(i)(A), the end user of telecommunications service. (ii) "Customer" does not include a reseller: (A) of telecommunications service; or (B) for mobile telecommunications service, of a serving carrier under an agreement to serve a customer outside the home service provider's licensed service area. (e) "Customer channel termination point" means the location where a customer: (i) inputs communications; or (ii) receives communications. (f) "End user" means: (i) an individual who uses a telecommunications service; or (ii) for a telecommunications service provided to a person who is not an individual, an individual who uses a telecommunications service on behalf of the person who is provided the telecommunications service. (g) "Home service provider" is as defined in the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 124. (h) "Service address" means: (i) regardless of where a call is billed or paid, the location of the telecommunications equipment: (A) to which a customer's call is charged; and (B) from which the call: (I) originates; or (II) terminates; (ii) if the location described in Subsection (1)(h)(i) is not known, the location of the origination point of the signal of the telecommunications service first identified by: (A) the telecommunications system of the telecommunications service provider; or (B) if the system used to transport the signal of the telecommunications service is not a system of the telecommunications service provider, information received by the telecommunications service provider from the telecommunications service provider's telecommunications service provider; or (iii) if the locations described in Subsections (1)(h)(i) and (ii) are not known, the location of a customer's place of primary use. (2) Except as provided in Subsection (4), the location of a sale of a telecommunications service sold on a call-by-call basis is: (a) the location at which the call originates and terminates; or (b) the location at which: (i) the call: (A) originates; or (B) terminates; and (ii) the service address is located. (3) Except as provided in Subsection (4), the location of a sale of a telecommunications service sold on a basis other than a call-by-call basis is the customer's place of primary use. (4) Notwithstanding Subsection (2) or (3): (a) the location of a sale of a mobile telecommunications service, other than an air-to-ground radiotelephone service or a prepaid calling service, is the location required by the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.; (b) the location of a sale of a postpaid calling service is the origination point of the telecommunications signal as first identified by: (i) the seller's telecommunications system; or (ii) if the system used to transport the telecommunications signal is not that of the seller, information received by the seller from the seller's telephone service provider; (c) the location of a sale of a prepaid calling service is the location determined under Section 59-12-211; and (d) (i) subject to Subsection (4)(d)(ii), the location of a sale of a prepaid wireless calling service is the location determined under Section 59-12-211; and (ii) for purposes of Subsection (4)(d)(i), the location of a transaction determined under Subsection 59-12-211(6) is considered to include the location associated with the mobile telephone number. (5) The location of a sale of a private communication service is: (a) if all of the customer channel termination points are located entirely within one county, city, or town, the location of the sale is the county, city, or town in which all of the customer channel termination points are located; (b) if a charge for a service related to a customer channel termination point is separately stated, the location of the sale is the location in which the customer channel termination point is located; (c) if a charge for service for a segment of a channel between two customer channel termination points located in different counties, cities, or towns is separately stated, the location of the sale is each county, city, or town: (i) in which the customer channel termination points are located; and (ii) in equal proportions; and (d) if a charge for service for a segment of a channel located in more than one county, city, or town is not separately stated, the location of the sale is: (i) each county, city, or town in which a segment of the channel is located; and (ii) in proportion to the percentage of customer channel termination points in each county, city, or town compared to the total customer channel termination points in all counties, cities, and towns. (6) The location of a sale of Internet access service is the customer's place of primary use. (7) The location of a sale of an ancillary service is the customer's place of primary use.
Utah Code § 59-32-104 — Utah Code / Title 59 / Chapter 59-32 / § 59-32-104
§ 59-32-104. County report to Legislature.
Status: in_force

(1) Each recipient county shall submit a written report to the Natural Resources, Agriculture, and Environment Interim Committee on or before September 1, 2029. (2) The report described in Subsection (1) shall include: (a) an accounting of the county's use of revenue received by the county from the tax under this chapter, including information regarding each transportation project for which the revenue has provided funding; (b) for each transportation project described under Subsection (2)(a): (i) an explanation as to how the transportation project mitigates the direct impacts of oil or gas production on qualifying roads located within the county; and (ii) a description of any other funding sources in addition to the revenue from the tax under this chapter; and (c) any recommendations for legislative action to reauthorize the tax for the purpose described in Subsection 59-32-103(4). (3) The Natural Resources, Agriculture, and Environment Interim Committee shall: (a) study any recommendations provided by a recipient county under Subsection (2)(c); and (b) if the Natural Resources, Agriculture, and Environment Interim Committee decides to recommend legislative action to the Legislature, prepare legislation for consideration by the Legislature in the next general session.
Utah Code § 59-12-1804 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1804
§ 59-12-1804. Seller or certified service provider reliance on commission information.
Status: in_force

A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the tax is as a result of the seller's or certified service provider's reliance on incorrect data provided by the commission in a database created by the commission: (1) containing tax rates, boundaries, or local taxing jurisdiction assignments; or (2) indicating the taxability of tangible personal property, a product transferred electronically, or a service.
Utah Code § 59-2a-402 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-402
§ 59-2a-402. Application -- Rulemaking.
Status: in_force

(1) (a) Except as provided in Section 59-2a-108 or Subsection (2), an applicant for abatement for the current tax year shall annually file an application on or before September 1 with the county in which the applicant's property is located. (b) An indigent individual may apply and potentially qualify for deferral under Part 7, Discretionary Deferral, Part 8, Nondiscretionary Deferral for Property with Qualifying Increase, or Part 9, Nondiscretionary Abatement for Elderly Property Owners, abatement, or both. (2) A county shall extend the September 1 application deadline by one additional year if the county determines that: (a) the applicant or a member of the applicant's immediate family had an illness or injury that prevented the applicant from filing the application on or before the September 1 application deadline; (b) a member of the applicant's immediate family died during the calendar year of the September 1 application deadline; (c) the failure of the applicant to file the application on or before the September 1 application deadline was beyond the reasonable control of the applicant; or (d) denial of an application would be unjust or unreasonable. (3) An applicant shall include in an application a signed statement that describes the eligibility of the applicant for abatement. (4) Both spouses shall sign an application if the application seeks an abatement on a residence: (a) in which both spouses reside; and (b) that the spouses own as joint tenants. (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement this section.
Utah Code § 59-2-308 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-308
§ 59-2-308. Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation -- Assessment of personal property valued by program manager.
Status: in_force

(1) If a person is assessed as agent, trustee, bailee, guardian, executor, or administrator, a county shall: (a) add the representative designation to the name; and (b) enter the assessment separately from the individual assessment. (2) A county may assess the undistributed or unpartitioned property of a deceased individual to an heir, guardian, executor, or administrator, and the payment of taxes binds all the parties in interest. (3) Property in litigation, which is in the possession of a court or receiver, shall be assessed to the court clerk or receiver, and the taxes shall be paid under the direction of the court. (4) A county shall add the valuation the program manager, as that term is defined in Section 59-2-1601, gives to personal property of a telecommunications service provider to the valuation of any real property of the telecommunications service provider within the county before making an assessment in accordance with this part.
Utah Code § 59-1-608 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-608
§ 59-1-608. Appeal.
Status: in_force

The exclusive remedy for review of a decision or order of the district court entered under this part shall be by appeal. Any party to the action has the right to an appeal.
Utah Code § 59-2-325 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-325
§ 59-2-325. Statement transmitted to commission.
Status: in_force

(1) The county auditor shall, before November 1 of each year: (a) prepare from the assessment rolls of that year a statement showing: (i) the amount and value of all property in the county, as classified by the county assessment rolls, and the value of each class; (ii) the total amount of taxes remitted by the county board of equalization; (iii) the state's share of the taxes remitted; (iv) the county's share of the taxes remitted; (v) the rate of county taxes; and (vi) any other information requested by the commission; and (b) provide a copy of the statement to the commission. (2) The county auditor shall prepare the statement in the manner prescribed by the commission.
Utah Code § 59-2-310 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-310
§ 59-2-310. Assessment in name of claimant as well as owner.
Status: in_force

Real property described on the assessment book need not be described a second time, but any person claiming the real property and a desire to be assessed for the land may have the person's name inserted with that of the person to whom the real property is assessed.
Utah Code § 59-2-1502 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1502
§ 59-2-1502. Definitions.
Status: in_force

As used in this part: (1) "Manufactured home" is as defined in Section 41-1a-102. (2) "Mobile home" is as defined in Section 41-1a-102. (3) "Transportable factory-built housing unit" means a: (a) mobile home; or (b) manufactured home. (4) "Transportable factory-built housing unit park" means any tract of land on which two or more unit spaces are: (a) leased; (b) rented; or (c) offered for: (i) lease; or (ii) rent. (5) "Unit space" means a specific area of land within a transportable factory-built housing unit park that is designed to accommodate one transportable factory-built housing unit for residential purposes.
Utah Code § 59-10-1320 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1320
§ 59-10-1320. Contribution to the Governor's Suicide Prevention Fund.
Status: in_force

(1) Except as provided in Section 59-10-1304, a resident or nonresident individual that files an individual income tax return under this chapter may designate on the resident or nonresident individual's individual income tax return a contribution to the Governor's Suicide Prevention Fund as provided in this part. (2) The commission shall: (a) determine annually the total amount of contributions designated in accordance with this section; and (b) credit the amount described in Subsection (2)(a) to the Governor's Suicide Prevention Fund created by Section 26B-1-325.
Utah Code § 59-5-211 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-211
§ 59-5-211. Condition precedent to judicial review.
Status: in_force

(1) Before seeking judicial review, the taxpayer shall deposit with the commission the full amount of taxes, interest, and other charges audited and stated in the decision of the commission. (2) (a) If the party appealing executes an undertaking meeting the requirements of Subsection (2)(b), the party is not required to pay the taxes, interest, and other charges as a condition precedent to obtaining judicial review. (b) The undertaking shall be filed with the commission in the amount and with the surety approved by the commission. (c) The undertaking shall provide that, if the appeal is dismissed or the decision of the commission is affirmed, the party appealing will pay all costs and charges that may accrue against the party in the prosecution of the case. (d) At the option of the party appealing, the undertaking may be in a sum sufficient to cover the taxes, interest, and other charges, audited or stated in the decision, plus the costs or charges that may accrue against the party appealing in the prosecution of the case.
Utah Code § 59-2-1003 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1003
§ 59-2-1003. Power of county board to increase or decrease assessment.
Status: in_force

(1) The county board of equalization may, after giving notice as prescribed by any rules the commission makes in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, increase or decrease any assessment contained in any assessment book, so as to equalize the assessment of all classes of property under Section 59-2-103. (2) In accordance with any rules the commission makes in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the county board of equalization shall notify the assessor of an adjustment made in accordance with Subsection (1).
Utah Code § 59-2-1343 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1343
§ 59-2-1343. Tax sale listing.
Status: in_force

(1) (a) If any property is not redeemed by March 15 following the lapse of four years from the date when any item in Subsection (1)(b) became delinquent, the county treasurer shall immediately file a listing with the county auditor of all properties whose redemption period is expiring in the nearest forthcoming tax sale to pay all outstanding property taxes and tax notice charges. (b) Except as provided in Subsection (1)(c), a delinquency of any of the following triggers the tax sale process described in Subsection (1)(a): (i) property tax; or (ii) a tax notice charge. (c) A property tax or a tax notice charge that is deferred in accordance with Section 59-2a-801 is delinquent only if full payment of the property tax and any tax notice charges is not made before the end of the five-year deferral period. (2) The listing is known as the "tax sale listing."
Utah Code § 59-7-117 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-117
§ 59-7-117. Equitable adjustments.
Status: in_force

The commission shall by rule prescribe for adjustments to Utah taxable income when, solely by reason of the enactment of this chapter, a taxpayer would otherwise receive or have received a double tax benefit or suffer or have suffered a double tax detriment. However, the commission may not make any adjustment pursuant to this section which will result in an increase or decrease of tax liability that is less than $25.
Utah Code § 59-2a-601 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-601
§ 59-2a-601. Active duty armed forces exemption amount.
Status: in_force

(1) The total taxable value of an active duty claimant's primary residence is exempt from taxation for the calendar year after the year in which the active duty claimant completed qualifying military service. (2) An active duty claimant may claim an exemption in accordance with this section if the active duty claimant owns the property eligible for the exemption at any time during the calendar year for which the active duty claimant claims the exemption.
Utah Code § 59-12-606 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-606
§ 59-12-606. Certified service provider or model 2 seller reliance on commission certified software.
Status: in_force

(1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this part if: (a) the certified service provider or model 2 seller relies on software the commission certifies; and (b) the certified service provider's or model 2 seller's failure to collect a tax required under this part is as a result of the seller's or certified service provider's reliance on incorrect data: (i) provided by the commission; or (ii) in the software the commission certifies. (2) The relief from liability described in Subsection (1) does not apply if a certified service provider or model 2 seller incorrectly classifies an item or transaction into a product category the commission certifies. (3) If the taxability of a product category is incorrectly classified in software the commission certifies, the commission shall: (a) notify a certified service provider or model 2 seller of the incorrect classification of the taxability of a product category in software the commission certifies; and (b) state in the notice required by Subsection (3)(a) that the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the incorrectly classified product category if the certified service provider or model 2 seller fails to correct the taxability of the item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice. (4) If a certified service provider or model 2 seller fails to correct the taxability of an item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice described in Subsection (3), the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the item or transaction.
Utah Code § 59-7-529 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-529
§ 59-7-529. General violations and penalties.
Status: in_force

(1) Each person who, without fraudulent intent, fails to make, render, sign, or verify any return, or to supply any information within the time required by or under the provisions of this chapter, is liable for a civil penalty as provided in Section 59-1-401 imposed, assessed, and collected by the commission in the same manner as provided by this chapter for delinquent taxes. (2) It is unlawful for any person, with intent to evade any tax, to fail to timely remit the full amount of tax required by the provisions of this chapter. A violation of this section is punishable as provided in Section 59-1-401. (3) Each person who knowingly or intentionally makes, renders, signs, or verifies any false or fraudulent return or statement or supplies any false or fraudulent information is guilty of a criminal violation as provided in Section 59-1-401. (4) Each person who, with intent to evade any tax or any requirement of this chapter, fails to make, render, sign, or verify any return, or supply any information within the time required under the provisions of this chapter, is guilty of a criminal violation as provided in Section 59-1-401.
Utah Code § 59-37-201 — Utah Code / Title 59 / Chapter 59-37 / § 59-37-201
§ 59-37-201. County energy excise tax -- Rate -- Effective date -- Notice requirements.
Status: in_force

(1) A county may levy an excise tax for the delivered value of energy upon a high-impact consumer located: (a) within the county; and (b) on unincorporated land. (2) (a) Subject to Section 59-37-202, a county may impose the tax levied under Subsection (1) at a maximum rate of 6% of the delivered value of the energy to the high-impact consumer. (b) A high-impact consumer that qualifies as both a large load customer and a qualifying data center is only subject to one excise tax described in this section. (3) (a) An energy supplier that delivers energy to a high-impact consumer is responsible for collecting and remitting a tax described in this section to the commission on a quarterly basis in the same manner that the energy supplier collects and remits sales and use tax. (b) For purposes of determining the point of sale for the delivered value of energy, the energy supplier shall use the location of the high-impact consumer's meter. (c) If an energy supplier passes along the cost of a tax imposed under this chapter to the high-impact consumer, the energy supplier shall indicate to the high-impact consumer that the tax is passed through by the energy supplier as a separately itemized charge. (4) A county that imposes or repeals the tax under this chapter, or modifies the rate of a tax imposed under this chapter, shall ensure county's action takes effect: (a) on the first day of a calendar quarter; and (b) after a 90-day period beginning on the date the county sends notice to the tax commission as described in Subsection (5). (5) A notice described in Subsection (4)(b) shall include: (a) that the county is imposing or repealing a tax under this chapter, or modifying the rate of a tax imposed under this chapter; (b) the tax rate, if applicable; and (c) the effective date of the tax. (6) A county excise tax imposed under this chapter is in addition to any sales and use tax imposed by the county under Title 59, Chapter 12, Sales and Use Tax Act.
Utah Code § 59-2-1356 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1356
§ 59-2-1356. Sale -- Certificate of sale to be issued.
Status: in_force

If any foreclosure sale is made, the sheriff shall give to the purchaser a certificate of sale as in the case of sales upon execution, and shall file a duplicate of the certificate with the county recorder and county auditor. Where any property has been purchased by the county at any foreclosure sale, the certificate of sale may be sold and assigned by it to any person upon payment of a sum not less than the amount for which it was sold to the county, together with interest. The assignee acquires all the rights of the county in the property.
Utah Code § 59-2-327 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-327
§ 59-2-327. Assessment roll -- Taxes charged to county treasurer.
Status: in_force

(1) The county auditor shall deliver the assessment roll, with the taxes extended, all orders of the county board of equalization and commission posted, and all relief granted, prior to the time prescribed in Section 59-2-1317 for providing the original tax notice, to the county treasurer, together with a report of the accumulated total, which shall be considered to be a preliminary taxes charged amount. (2) After delivering the corrected assessment roll to the county treasurer, under Section 59-2-326, the county auditor shall charge the treasurer with the full amount of taxes levied, except the taxes of rail car companies and state-assessed commercial vehicles, in an account established for the purpose. (3) The county auditor shall either report the final taxes charged or report the adjustments in taxable value and tax amounts from the preliminary taxes charged amount to the county treasurer for use in settling with all taxing entities under Section 59-2-1365.
Utah Code § 59-10-405 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-405
§ 59-10-405. Voluntary withholding agreements.
Status: in_force

(1) The commission may by rule provide for withholding: (a) from remuneration for services performed by an employee for the employee's employer that, without regard to this section, does not constitute wages; or (b) from any other type of payment with respect to which the commission finds that withholding would be appropriate under this part if the employer and the employee, or in the case of any other type of payment the person making and the person receiving the payment, agree to the withholding. (2) The agreement provided for in Subsection (1)(b) shall be made in a form and manner as the commission may by rule prescribe. (3) For purposes of this part, remuneration or other payments with respect to which an agreement provided for in Subsection (1), other than election made pursuant to Section 35A-4-407, is made shall be treated as if they were wages paid by an employer to an employee to the extent that such remuneration is paid or other payments are made during the period for which the agreement is in effect.
Utah Code § 59-1-1602 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1602
§ 59-1-1602. Definitions.
Status: in_force

As used in this part: (1) (a) "Ballot proposition" means: (i) an opinion question or other question concerning a tax increase submitted to voters for their approval or rejection; or (ii) a question submitted to voters concerning the issuance of bonds under Section 11-14-103. (b) "Ballot proposition" does not include an initiative or referendum authorized under Title 20A, Chapter 7, Issues Submitted to the Voters. (2) "Determination date" means the date of an election at which a ballot proposition is considered by voters. (3) "Election officer" is as defined in Section 20A-1-102. (4) "Eligible voter" means a person who: (a) has registered to vote in accordance with Title 20A, Chapter 2, Voter Registration; and (b) is a resident of a voting district or precinct within the taxing entity that is holding an election to consider a ballot proposition. (5) "Governing body" is as defined in Section 59-2-102. (6) "Tax increase" means: (a) for a property tax, the imposition of a property tax rate or increase in a property tax rate if the imposition or increase is required to be submitted to voters for their approval or rejection; or (b) for a sales and use tax imposed under Chapter 12, Sales and Use Tax Act, a sales and use tax rate that: (i) is not currently imposed; or (ii) exceeds the sales and use tax rate that is currently imposed. (7) "Taxing entity" means: (a) a taxing entity as defined in Section 59-2-102; or (b) a county, city, or town authorized to impose a sales and use tax under Chapter 12, Sales and Use Tax Act.
Utah Code § 59-14-803.5 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-803.5
§ 59-14-803.5. Publication of licensed distributors -- Retailer transaction only with licensed distributor -- Penalty.
Status: in_force

(1) (a) The commission shall maintain a list that includes the identity of each person licensed under this part to distribute an electronic cigarette product or a nicotine product. (b) The list shall be: (i) published on the commission website; and (ii) updated by the commission at least once per quarter. (2) A retailer may obtain an electronic cigarette product or a nicotine product only from a licensed distributor identified on the list described in Subsection (1). (3) (a) The commission may impose a penalty against a retailer that purchases an electronic cigarette product or a nicotine product from a person other than a licensed distributor. (b) The penalty is in an amount equal to the tax that is due under Section 59-14-804 on the electronic cigarette product or the nicotine product.
Utah Code § 59-12-701 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-701
§ 59-12-701. Legislative findings.
Status: in_force

The Utah Legislature finds and declares that: (1) recreational and zoological facilities and the botanical, cultural, and zoological organizations of the state of Utah enhance the quality of life of Utah's citizens, as well as the continuing growth of Utah's tourist, convention, and recreational industries; (2) Utah was the first state in this nation to create and financially support a state arts agency and remains committed to the nurturing and growth of cultural pursuits; (3) Utah has provided, and intends to continue, the financial support of recreational and zoological facilities and the botanical, cultural, and zoological organizations of this state; (4) the state's support of its recreational and zoological facilities and its botanical, cultural, and zoological organizations has not been sufficient to assure the continuing existence and growth of these facilities and organizations, and the Legislature believes that local government may wish to play a greater role in the support of these organizations; and (5) in a county of the first class, it is necessary and appropriate to allocate a tax imposed under this part in a manner that provides adequate predictable support to a fixed number of botanical and cultural organizations and that gives the county legislative body discretion to allocate the tax revenues to other botanical and cultural organizations.
Utah Code § 59-2-1002 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1002
§ 59-2-1002. Change in assessment -- Force and effect -- Additional assessments -- Notice.
Status: in_force

(1) The county board of equalization shall use all information it may gain from the records of the county or elsewhere in equalizing the assessment of the property in the county or in determining any exemptions. The board may require the assessor to enter upon the assessment roll any taxable property which has not been assessed and any assessment made has the same force and effect as if made by the assessor before the delivery of the assessment roll to the county treasurer. (2) During its sessions, the county board of equalization may direct the assessor to: (a) assess any taxable property which has escaped assessment; (b) add to the amount, number, or quantity of property when a false or incomplete list has been rendered; and (c) make and enter new assessments, at the same time cancelling previous entries, when any assessment made by the assessor is considered by the board to be incomplete or incorrect. (3) The clerk of the board of equalization shall give written notice: (a) to all interested persons of the day fixed for the investigation of any assessment under consideration by the board at least 30 days before action is taken; and (b) to the assessor of a valuation adjustment made in accordance with Subsection 59-2-301.4(2) or another adjustment under this section.
Utah Code § 59-7-505 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-505
§ 59-7-505. Returns required -- When due -- Extension of time -- Exemption from filing.
Status: in_force

(1) Each corporation subject to taxation under this chapter shall make a return, except that a group of corporations filing a combined report under Part 4, Combined Reporting, shall file one combined report. (a) The return shall be signed by a responsible officer of the corporation, the signature of whom need not be notarized but when signed shall be considered as made under oath. (b) (i) In cases where receivers, trustees in bankruptcy, or assignees are operating the property or business of corporations, those receivers, trustees, or assignees shall make returns for such corporations in the same manner and form as corporations are required to make returns. (ii) Any tax due on the basis of such returns made by receivers, trustees, or assignees shall be collected in the same manner as if collected from the corporations of whose business or property they have custody and control. (2) (a) A corporation required to make a return under this chapter shall make a return on or before the later of: (i) the 15th day of the fourth month following the close of the taxable year; or (ii) the day on which the corporation is required to file a federal income tax return. (b) Interest accrues from the day on which a return is due under this Subsection (2). (3) (a) The commission shall allow a taxpayer an extension of time for filing a return. (b) Except as provided in Subsection (3)(c), the extension described in Subsection (3)(a) may be for up to six months. (c) For a taxable year beginning on or after January 1, 2019, but beginning on or before December 31, 2019, a taxpayer may receive an extension described in Subsection (3)(a) for the time period that ends on the last day of the extension to file the taxpayer's federal income tax return. (4) Each return shall be made to the commission. (5) A corporation incorporated or qualified to do business in this state before January 1, 1973, is not liable for filing a return or paying tax measured by income for the taxable year in which the corporation legally terminates the corporation's existence. (6) A corporation incorporated or qualified to do business or that had the corporation's authority to do business reinstated on or after January 1, 1973, shall file a return and pay the tax measured by income for each period during which the corporation had the right to do business in this state, and the return shall be filed and the tax paid within three months and 15 days after the close of this period. (7) If a corporation terminates the corporation's existence under Section 16-10a-1401, the corporation is not required to file a return if the corporation provides a statement to the commission that no business has been conducted during that period. (8) (a) A corporation commencing to do business in Utah after qualification or incorporation with the Division of Corporations and Commercial Code is not required to file a return for the period commencing with the date of incorporation or qualification and ending on the last day of the same month, if that corporation was not doing business in and received no income from sources in the state during such period. (b) In determining whether a corporation comes within the provisions of this chapter, affidavits on behalf of the corporation that it did no business in and received no income from sources in Utah during such period shall be filed with the commission. (9) An entity required to file a return under this section shall report on the entity's return: (a) whether the entity has filed a current annual report with the Division of Corporations; and (b) the entity's commerce entity number.
Utah Code § 59-7-701 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-701
§ 59-7-701. Taxation of S corporations.
Status: in_force

(1) Except as provided in Section 59-7-102 and subject to the other provisions of this part, beginning on July 1, 1994, and ending on the last day of the taxable year that begins on or after January 1, 2012, but begins on or before December 31, 2012, an S corporation is subject to taxation in the same manner as that S corporation is taxed under Subchapter S - Tax Treatment of S Corporations and Their Shareholders, Sec. 1361 et seq., Internal Revenue Code. (2) An S corporation is taxed at the tax rate provided in Section 59-7-104. (3) The business income and nonbusiness income of an S corporation is subject to Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions. (4) An S corporation having income derived from or connected with Utah sources shall make a return in accordance with Sections 59-10-507 and 59-10-514. (5) An S corporation shall make payments of estimated tax as required by Section 59-7-504. (6) An S corporation is subject to Chapter 10, Part 14, Pass-Through Entities and Pass-Through Entity Taxpayers Act. (7) A pass-through entity taxpayer as defined in Section 59-10-1402 of an S corporation is subject to Chapter 10, Part 14, Pass-Through Entities and Pass-Through Entity Taxpayers Act. (8) Provisions under this chapter governing the following apply to an S corporation: (a) an assessment; (b) a penalty; (c) a refund; or (d) a record required for an S corporation.
Utah Code § 59-14-214 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-214
§ 59-14-214. Nonparticipating manufacturer equity assessment.
Status: in_force

(1) As used in this section, "nonparticipating manufacturer" means a tobacco product manufacturer, as defined in Section 59-22-202, that is not a participating manufacturer within the meaning of Subsection II(jj) of the Master Settlement Agreement, as defined in Section 59-22-202. (2) (a) There is levied an equity assessment, at the rate of 1.75 cents on each cigarette, for all cigarette packages of nonparticipating manufacturers to which a stamp is affixed as required under Section 59-14-205. (b) The equity assessment imposed by this section is in addition to all other assessments, fees, and taxes levied under existing law. (c) The equity assessment imposed by this section shall be paid by affixing a stamp in the manner and at the time described in Section 59-14-205. (d) Except as otherwise provided in this section, the equity assessment shall be collected, paid, administered, and enforced in the same manner as the tax on cigarettes levied by Section 59-14-204. (3) The purposes of this equity assessment are: (a) to recover health care costs to the state imposed by nonparticipating manufacturers; (b) to prevent nonparticipating manufacturers from undermining the state's policy of reducing underage smoking by offering cigarettes for sale substantially below the prices of cigarettes of other manufacturers; (c) to protect funding, which is reduced as a result of the growth of nonparticipating manufacturer cigarette sales, for programs funded in whole or in part by payments to the state under the Master Settlement Agreement, as defined in Section 59-22-202; (d) to recoup settlement-payment revenue lost to the state as a result of nonparticipating manufacturer cigarette sales; and (e) to fund enforcement and administration of: (i) Chapter 14, Part 6, Tobacco Manufacturer Stamping Enforcement Provisions; (ii) Sections 59-22-201 through 59-22-203, related to nonparticipating manufacturers; and (iii) the equity assessment imposed by this section. (4) Each manufacturer, distributor, wholesaler, or retail dealer who under Section 59-14-205 affixes a stamp to a package of cigarettes, shall report quarterly to the commission for each place of business, the number and denominations of stamps affixed to individual packages of nonparticipating manufacturer cigarettes sold by the manufacturer, distributor, wholesaler, or retail dealer in the preceding quarter, including the manufacturer and brand family. (5) A person required to file a report under this section who fails to timely file the report, or who provides false or misleading information on, or in relation to, the report: (a) is guilty of a class B misdemeanor; and (b) is subject to: (i) revocation or suspension of a license under Part 2, Cigarettes; and (ii) a civil penalty, imposed by the commission, in an amount that does not exceed the greater of: (A) 500% of the retail value of the cigarettes for which an accurate report was not filed; or (B) $5,000.
Utah Code § 59-2-903 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-903
§ 59-2-903. Remittance to credit of Uniform School Fund of money in excess of basic state-supported school program -- Manner.
Status: in_force

In providing for remittance to the State Board of Education of any excess collections from the tax levy applied for the basic state-supported school program as specified in Subsection 59-2-902(4), the excess amount shall be remitted in the following manner: (1) by June 1, 95% of the amount by which the money then collected, pursuant to the levy, exceeds the estimated total basic state-supported school program of the district; or (2) as soon after the end of the school year as the school district and the State Board of Education can determine the actual cost of the district's basic state-supported school program, the district and the State Board of Education shall make a final settlement.
Utah Code § 59-10-1047 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1047
§ 59-10-1047. Nonrefundable child tax credit.
Status: in_force

(1) As used in this section: (a) "Joint filing status" means the same as that term is defined in Section 59-10-1018. (b) "Head of household filing status" means the same as that term is defined in Section 59-10-1018. (c) "Married filing separately status" means a married individual who: (i) does not file a single federal individual income tax return jointly with that married individual's spouse for the taxable year; and (ii) files a single federal individual income tax return for the taxable year. (d) "Modified adjusted gross income" means the sum of the following for a claimant or, if the claimant's federal individual income tax return is allowed a joint filing status, the claimant and the claimant's spouse: (i) adjusted gross income for the taxable year for which a tax credit is claimed under this section; (ii) any interest income that is not included in adjusted gross income for the taxable year described in Subsection (1)(d)(i); and (iii) any addition to adjusted gross income required by Section 59-10-114 for the taxable year described in Subsection (1)(d)(i). (e) "Qualifying child" means an individual: (i) with respect to whom the claimant is allowed to claim a tax credit under Section 24, Internal Revenue Code, on the claimant's federal individual income tax return for the taxable year; and (ii) who is under six years old on the last day of the claimant's taxable year. (f) "Single filing status" means a single individual who files a single federal individual income tax return for the taxable year. (2) Subject to Section 59-10-1002.2, a claimant may claim a nonrefundable tax credit of $1,000 for each qualifying child. (3) A claimant may not carry forward or carry back the amount of the tax credit that exceeds the claimant's tax liability. (4) The tax credit allowed by Subsection (2) claimed on a return filed under this chapter shall be reduced by $.10 for each dollar by which modified adjusted gross income for purposes of the return exceeds: (a) for a federal individual income tax return that is allowed a married filing separately status, $30,500; (b) for a federal individual income tax return that is allowed a single filing status or head of household filing status, $49,000; and (c) for a federal individual income tax return that is allowed a joint filing status, $61,000.
Utah Code § 59-5-107 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-107
§ 59-5-107. Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit.
Status: in_force

(1) Except as provided in Subsections (2) and (3), the tax imposed by this part is due and payable on or before June 1 of the year next succeeding the calendar year when the oil or gas is: (a) (i) produced; (ii) saved; and (iii) sold; or (b) transported from the field where produced. (2) (a) Notwithstanding Subsection (1), the commission may, for good cause shown upon a written application by the taxpayer, extend the time of payment of the whole or any part of the tax for a period not to exceed six months. (b) If the commission allows an extension under Subsection (2)(a), interest at the rate and in the manner prescribed in Section 59-1-402 shall be charged and added to the amount of the tax allowed the extension. (3) (a) A taxpayer subject to this part whose total tax obligation for the current calendar year will be $3,000 or more shall pay the taxes assessed under this part in quarterly installments as provided in Subsections (3)(b) and (4). (b) For purposes of Subsection (3)(a), each quarterly installment shall be based on the estimated gross value received by the taxpayer during the quarter preceding the date on which the installment is due. (4) For purposes of Subsection (3), the quarterly installments are due as follows: (a) for the quarter beginning on January 1 and ending on March 31, on or before June 1; (b) for the quarter beginning on April 1 and ending on June 30, on or before September 1; (c) for the quarter beginning on July 1 and ending on September 30, on or before December 1; and (d) for the quarter beginning on October 1 and ending on December 31, on or before March 1 of the next year. (5) (a) Subject to Subsection (5)(b) and except as provided in Subsection (6), if the tax imposed by Section 59-5-102 is not paid when due or is underpaid, the taxpayer is subject to the penalty provided under Section 59-1-401. (b) For purposes of Subsection (5)(a), an underpayment exists if less than 80% of the tax due for a quarter is paid. (6) Notwithstanding Subsection (5)(a), the penalty for failure to pay a tax due or for underpayment of a tax may not be assessed if the taxpayer's total quarterly tax installment payments equal 25% or more of the tax reported and paid by the taxpayer for the preceding calendar year. (7) The commission may not add interest to any quarterly installment subject to a penalty under this section. (8) The commission may conduct audits to determine whether any tax is owed under this part.
Utah Code § 59-10-1311 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1311
§ 59-10-1311. Election Campaign Fund contribution -- Transfer from General Fund -- Form and procedure.
Status: in_force

(1) (a) A resident or nonresident individual, other than a nonresident alien, may designate on the resident or nonresident individual's individual income tax return a contribution of $2 to the Election Campaign Fund created by Section 59-10-1312, if the resident or nonresident individual: (i) has a liability under this chapter for a taxable year of $2 or more; and (ii) files a return under this chapter. (b) The commission shall transfer $2 from the General Fund to the Election Campaign Fund for each contribution made on an individual income tax return under this Subsection (1). (c) The transfer described in Subsection (1)(b) shall be made from revenue generated from state sales and use tax revenues collected in accordance with Chapter 12, Sales and Use Tax Act. (2) (a) A contribution under Subsection (1) may be made with respect to any taxable year at the time a resident or nonresident individual files a return for that taxable year. (b) The commission shall include the contribution allowed by this section: (i) on a return under this chapter; and (ii) for any political party as defined by Section 20A-1-102 that has qualified as a political party in the first six months of the calendar year for which the return is prepared. (c) The commission shall place a political party described in Subsection (2)(b) on a return described in Subsection (2)(b) in alphabetical order. (d) The commission shall include on a return described in Subsection (2)(b): (i) the option for a resident or nonresident individual to indicate that no contribution is to be made to any political party; and (ii) a statement that a contribution a resident or nonresident individual, other than a nonresident alien, makes under this section may not: (A) increase the resident or nonresident individual's tax liability under this chapter; or (B) reduce the resident or nonresident individual's refund under this chapter.
Utah Code § 59-12-1406 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1406
§ 59-12-1406. Certified service provider or model 2 seller reliance on commission certified software.
Status: in_force

(1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this part if: (a) the certified service provider or model 2 seller relies on software the commission certifies; and (b) the certified service provider's or model 2 seller's failure to collect a tax required under this part is as a result of the seller's or certified service provider's reliance on incorrect data: (i) provided by the commission; or (ii) in the software the commission certifies. (2) The relief from liability described in Subsection (1) does not apply if a certified service provider or model 2 seller incorrectly classifies an item or transaction into a product category the commission certifies. (3) If the taxability of a product category is incorrectly classified in software the commission certifies, the commission shall: (a) notify a certified service provider or model 2 seller of the incorrect classification of the taxability of a product category in software the commission certifies; and (b) state in the notice required by Subsection (3)(a) that the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the incorrectly classified product category if the certified service provider or model 2 seller fails to correct the taxability of the item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice. (4) If a certified service provider or model 2 seller fails to correct the taxability of an item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice described in Subsection (3), the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the item or transaction.
Utah Code § 59-10-515 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-515
§ 59-10-515. Place and time for filing other documents.
Status: in_force

The commission by rule shall fix the place and time for filing other documents.
Utah Code § 59-10-126 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-126
§ 59-10-126. Business entities not subject to tax -- Exceptions.
Status: in_force

(1) A business entity that is taxable as a corporation for federal income tax purposes: (a) may not be subject to the tax imposed by this chapter; and (b) is subject to Chapter 7, Corporate Franchise and Income Taxes. (2) A business entity that is exempt from federal income taxation is exempt from the tax imposed by this chapter. (3) Notwithstanding Subsection (2), if a business entity that is exempt from federal income taxation has income that is subject to federal income taxation, that income is subject to taxation under Chapter 7, Corporate Franchise and Income Taxes.
Utah Code § 59-37-202 — Utah Code / Title 59 / Chapter 59-37 / § 59-37-202
§ 59-37-202. High-impact consumers in certain project areas.
Status: in_force

If a high-impact consumer is subject to a municipal energy sales and use tax, as described in Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act, that is levied by a regional land use economic development authority, the county may levy a tax described in Section 59-37-201 on the high-impact consumer only: (1) to the extent that the regional economic development authority does not levy the maximum rate described in Section 10-1-304; and (2) at a rate that ensures the combined rate of the tax described in this section and the municipal energy sales and use tax levied on the high-impact consumer does not exceed 6%.
Utah Code § 59-1-703 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-703
§ 59-1-703. Collection procedure -- Review -- Bond for stay -- Sale of seized property.
Status: in_force

(1) (a) If an amount that is due and payable under Sections 59-1-701 and 59-1-702 is not paid, the commission shall collect that amount in accordance with Part 14, Assessment, Collections, and Refunds Act. (b) (i) For purposes of collecting an amount described in Subsection (1)(a), the commission may issue a warrant. (ii) The commission may direct the warrant described in Subsection (1)(b)(i) to an authorized representative of the commission. (iii) In executing the warrant described in Subsection (1)(b)(i), the authorized representative described in Subsection (1)(b)(ii): (A) has all of the powers conferred by law upon a sheriff; and (B) may not collect a fee or other compensation for executing the warrant other than the actual expenses paid to execute the warrant. (2) (a) The appropriateness of a termination or jeopardy assessment shall be reviewable under procedures prescribed by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (b) The amount of a termination or jeopardy assessment is reviewable only in the manner prescribed in Chapter 1, Part 5, Petitions for Redetermination of Deficiencies, and Part 6, Judicial Review. (3) In a proceeding brought to enforce payment of a liability made due and payable under this section, Section 59-1-701, or 59-1-702, the finding of the commission, whether made after notice to the taxpayer or not, is presumptive evidence of jeopardy. (4) (a) After a petition is filed with the commission and when the amount that the commission determines to be assessable becomes final, any unpaid portion that is stayed by bond shall be collected as part of the tax upon notice and demand from the commission. (b) A portion remaining after the commission collects the amount determined to be assessable under Subsection (4)(a) shall be abated. (c) If the amount the commission collects in accordance with Subsection (4)(a) exceeds the amount that should have been assessed, the excess shall be credited or refunded to the taxpayer. (d) If the amount the commission determines to be assessable in accordance with Subsection (4)(a) is greater than the amount actually assessed, the difference shall be assessed, and collected as part of the tax, upon notice and demand by the commission. (5) (a) The commission may abate a jeopardy assessment if the commission finds that jeopardy does not exist. (b) An abatement described in Subsection (5)(a) may not be made after a decision of the commission in respect of the deficiency is rendered or, if no petition is filed with the commission, after the expiration of the period for filing a petition. (c) The period of limitation on making an assessment or levy or a proceeding for collection, in respect of a deficiency, shall be determined as if the commission had not abated the jeopardy assessment under Subsection (5)(a). (d) The running of the period of limitation on making an assessment or levy or a proceeding for collection shall be suspended from the date of a jeopardy assessment until the expiration of the 10th day after the jeopardy assessment is abated under this Subsection (5). (6) (a) The collection of all or a part of a jeopardy assessment may be stayed by posting a bond with the commission in the amount and under conditions established by the commission. (b) A taxpayer may waive a stay described in Subsection (6)(a) at any time in respect of all or part of the amount covered by the bond. (c) If, as a result of a waiver described in Subsection (6)(b), any part of the amount covered by the bond is paid, the commission shall proportionately reduce the bond at the request of the taxpayer that waives the stay in accordance with Subsection (6)(b). (d) If any portion of a jeopardy assessment is abated, or if a notice of deficiency is mailed to a taxpayer in a lesser amount, the bond shall, at the request of the taxpayer, be proportionately reduced. (7) (a) If a bond is posted before a taxpayer files a petition for redetermination of a deficiency under Section 59-1-501, the bond shall contain a condition that the amount of the deficiency assessment, the collection of which is stayed by the bond, shall be paid on notice and demand at any time after the expiration of the stay, together with interest on the deficiency assessment, beginning on the date of the jeopardy notice and demand and ending on the date of notice and demand under this Subsection (7)(a). (b) A bond described in Subsection (7)(a) shall be conditioned upon the payment of that part of the assessment, collection of which is stayed by the bond, that is: (i) not abated by a decision of the commission; and (ii) final. (c) If the commission determines that the amount of a deficiency assessed is greater than the amount that should have been assessed, the bond shall be proportionately reduced: (i) at the time the decision of the commission is rendered; and (ii) at the request of the taxpayer that posts the bond. (8) (a) If a jeopardy assessment is made under this section, property seized for the collection of a tax may not be sold until: (i) the commission issues a notice of deficiency; and (ii) the time for filing a petition for redetermination expires. (b) Except as provided in Subsection (8)(c), if a taxpayer files a petition for redetermination, regardless of whether the taxpayer files the petition for redetermination before or after the commission makes the jeopardy assessment, the property described in Subsection (8)(a) may not be sold until the commission's decision on the petition is final. (c) For purposes of Subsection (8)(b), the property described in Subsection (8)(a) may be sold if: (i) the taxpayer consents to the sale; (ii) the commission determines that the expenses of conservation and maintenance of the property would greatly reduce the net proceeds of the sale; or (iii) the property is perishable.
Utah Code § 59-2-202 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-202
§ 59-2-202. Statement of taxpayer -- Extension of time for filing -- Assessment without statement -- Penalty for failure to file statement or information -- Waiver, reduction, or compromise of penalty -- Appeals.
Status: in_force

(1) (a) A person, or an officer or agent of that person, owning or operating property described in Subsection (1)(b) shall, on or before March 1 of each year, file with the commission a statement: (i) signed and sworn to by the person, officer, or agent; (ii) showing in detail all real property and tangible personal property located in the state that the person owns or operates; (iii) containing the number of miles of taxable tangible personal property in each county: (A) that the person owns or operates; and (B) as valued on January 1 of the year for which the person, officer, or agent is furnishing the statement; and (iv) containing any other information the commission requires. (b) Subsection (1)(a) applies to: (i) the following property located in the state: (A) a public utility; (B) mobile flight equipment of an airline; (C) mobile flight equipment of an air charter service; or (D) mobile flight equipment of an air contract service; or (ii) the following property located in more than one county in the state: (A) a pipeline company; (B) a power company; (C) a canal company; (D) an irrigation company; or (E) a telephone company. (c) (i) The commission may allow an extension for filing the statement under Subsection (1)(a) for a time period not exceeding 30 days, unless the commission determines that extraordinary circumstances require a longer period of extension. (ii) The commission shall grant a person, or an officer or agent of that person, an extension for filing the statement under Subsection (1)(a) for a time period not exceeding 15 days if: (A) a federal regulatory agency requires the taxpayer to file a statement that contains the same information as the statement under Subsection (1)(a); and (B) the person, or an officer or agent of that person, requests the commission to grant the extension. (2) The commission shall assess and list the property described in Subsection (1)(b) using the best information obtainable by the commission if a person, or an officer or agent of that person, fails to file the statement required under Subsection (1)(a) on or before the later of: (a) March 1; or (b) if the commission allows an extension under Subsection (1)(c) for filing the statement, the day after the last day of the extension period. (3) (a) Except as provided in Subsection (3)(c), the commission shall assess a person a penalty as provided in Subsection (3)(b), if the person, or an officer or agent of that person, fails to file: (i) the statement required under Subsection (1)(a) on or before the later of: (A) March 1; or (B) if the commission allows an extension under Subsection (1)(c) for filing the statement, the day after the last day of the extension period; or (ii) any other information the commission determines to be necessary to: (A) establish valuations for assessment purposes; or (B) apportion an assessment. (b) The penalty described in Subsection (3)(a) is an amount equal to the greater of: (i) 10% of the person's estimated tax liability under this chapter for the current calendar year not to exceed $50,000; or (ii) $100. (c) (i) Notwithstanding Subsections (3)(a) and (4), the commission may waive, reduce, or compromise a penalty imposed under this section if the commission finds there are reasonable grounds for the waiver, reduction, or compromise. (ii) If the commission waives, reduces, or compromises a penalty under Subsection (3)(c)(i), the commission shall make a record of the grounds for waiving, reducing, or compromising the penalty. (4) The county treasurer shall collect the penalty imposed under Subsection (3) as provided in Section 59-2-1308. (5) A person subject to a penalty under Subsection (3) may appeal the penalty according to procedures and requirements of Title 63G, Chapter 4, Administrative Procedures Act.
Utah Code § 59-12-2106 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2106
§ 59-12-2106. Purchaser relief from liability.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if: (i) the purchaser's seller or certified service provider relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement; or (ii) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement. (b) For purposes of Subsection (1)(a), a purchaser is not relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if the purchaser's, the purchaser's seller's, or the purchaser's certified service provider's reliance on incorrect data provided by the commission is as a result of conduct that is: (i) fraudulent; (ii) intentional; or (iii) willful. (2) In addition to the relief from a penalty described in Subsection (1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a tax due under this part or an underpayment if: (a) the purchaser's seller or certified service provider relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition; or (b) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition.
Utah Code § 59-1-302 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-302
§ 59-1-302. Penalty for nonpayment of certain taxes -- Jeopardy proceedings.
Status: in_force

(1) This section applies to the following: (a) a tax under Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; (b) a tax under Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act; (c) a tax under Chapter 10, Part 4, Withholding of Tax; (d) a tax under Chapter 12, Sales and Use Tax Act; (e) a tax under Chapter 13, Part 2, Motor Fuel; (f) a tax under Chapter 13, Part 3, Special Fuel; and (g) a tax under Chapter 13, Part 4, Aviation Fuel. (2) (a) A person required to collect, truthfully account for, and pay over a tax listed in Subsection (1) who willfully fails to collect the tax, fails to truthfully account for and pay over the tax, or attempts in any manner to evade or defeat the tax or the payment of the tax, is liable for a penalty equal to the total amount of the tax evaded, not collected, not accounted for, or not paid over. (b) The penalty described in Subsection (2)(a) is in addition to other penalties provided by law. (3) (a) If the commission determines in accordance with Subsection (2) that a person is liable for the penalty, the commission shall mail a notice of the proposed penalty to the person. (b) The notice of proposed penalty shall: (i) set forth the basis of the assessment; and (ii) be mailed: (A) in accordance with Section 59-1-1404; and (B) to the person's last-known address. (4) Upon receipt of the notice of proposed penalty, the person against whom the penalty is proposed may: (a) pay the amount of the proposed penalty at the place and time stated in the notice; or (b) proceed in accordance with the review procedures of Subsection (5). (5) A person against whom a penalty is proposed in accordance with Subsections (2) and (3) may contest the proposed penalty by filing a petition for an adjudicative proceeding with the commission. (6) If the commission determines that the collection of the penalty is in jeopardy, this section does not prevent the immediate collection of the penalty in accordance with the procedures and requirements for an emergency proceeding under Title 63G, Chapter 4, Administrative Procedures Act. (7) (a) In a hearing before the commission and in a judicial review of the hearing, the commission and the court shall consider any inference and evidence that a person has willfully failed to collect, truthfully account for, or pay over a tax listed in Subsection (1). (b) It is prima facie evidence that a person has willfully failed to collect, truthfully account for, or pay over a tax listed in Subsection (1) if the commission or a court finds that the person charged with the responsibility of collecting, accounting for, or paying over the taxes: (i) made a voluntary, conscious, and intentional decision to prefer other creditors over the state government or utilize the tax money for personal purposes; (ii) recklessly disregarded obvious or known risks that resulted in the failure to collect, truthfully account for, or pay over the tax; or (iii) failed to investigate or to correct mismanagement, having notice that the tax was not or is not being collected, accounted for, or paid over as provided by law. (c) The commission or court is not required to find a bad motive or specific intent to defraud the government or deprive the government of revenue to establish willfulness under this section. (d) If the commission determines that a person is liable for the penalty under Subsection (2), the commission shall assess the penalty and give notice and demand for payment in accordance with Section 59-1-1411.
Utah Code § 59-7-512 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-512
§ 59-7-512. Addition to tax in case of nonpayment.
Status: in_force

Where the entire amount determined by the taxpayer as the tax imposed by this chapter is not paid on or before the date prescribed for its payment, there shall be collected as a part of the tax interest upon such unpaid amount at the rate and in the manner prescribed in Section 59-1-402.
Utah Code § 59-2-1006 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1006
§ 59-2-1006. Appeal to commission -- Duties of auditor -- Decision by commission.
Status: in_force

(1) Any person dissatisfied with the decision of the county board of equalization concerning the assessment and equalization of any property, or the determination of any exemption in which the person has an interest, or a tax relief decision made under designated decision-making authority as described in Section 59-2-1101 or Chapter 2a, Tax Relief Through Property Tax, may appeal that decision to the commission by: (a) filing a notice of appeal specifying the grounds for the appeal with the county auditor within 30 days after the final action of the county board or entity with designated decision-making authority described in Section 59-2-1101 or Chapter 2a, Tax Relief Through Property Tax; and (b) if the county assessor valued the property in accordance with Section 59-2-301.8 and the taxpayer intends to contest the value of personal property located in a multi-tenant residential property, as that term is defined in Section 59-2-301.8, submitting a signed statement of the personal property with the notice of appeal. (2) The auditor shall: (a) file one notice with the commission; (b) certify and transmit to the commission: (i) the minutes of the proceedings of the county board of equalization or entity with designated decision-making authority for the matter appealed; (ii) all documentary evidence received in that proceeding; and (iii) a transcript of any testimony taken at that proceeding that was preserved; (c) if the appeal is from a hearing where an exemption was granted or denied, certify and transmit to the commission the written decision of: (i) the board of equalization as required by Section 59-2-1102; or (ii) the entity with designated decision-making authority; and (d) any signed statement submitted in accordance with Subsection (1)(b). (3) In reviewing a decision described in Subsection (1), the commission may: (a) admit additional evidence; (b) issue orders that it considers to be just and proper; and (c) make any correction or change in the assessment or order of the county board of equalization or entity with decision-making authority. (4) In reviewing evidence submitted to the commission to decide an appeal under this section, the commission shall consider and weigh: (a) the accuracy, reliability, and comparability of the evidence presented; (b) if submitted, the sales price of relevant property that was under contract for sale as of the lien date but sold after the lien date; (c) if submitted, the sales offering price of property that was offered for sale as of the lien date but did not sell, including considering and weighing the amount of time for which, and manner in which, the property was offered for sale; and (d) if submitted, other evidence that is relevant to determining the fair market value of the property. (5) In reviewing a decision described in Subsection (1), the commission shall adjust property valuations to reflect a value equalized with the assessed value of other comparable properties if: (a) the issue of equalization of property values is raised; and (b) the commission determines that the property that is the subject of the appeal deviates in value plus or minus 5% from the assessed value of comparable properties. (6) The commission shall decide all appeals taken pursuant to this section not later than March 1 of the following year for real property and within 90 days for personal property, and shall report its decision, order, or assessment to the county auditor, who shall make all changes necessary to comply with the decision, order, or assessment.
Utah Code § 59-8-104 — Utah Code / Title 59 / Chapter 59-8 / § 59-8-104
§ 59-8-104. Rate -- Change of rate.
Status: in_force

(1) Beginning on or after July 1, 2006, and subject to Section 11-13-303, an in lieu excise tax is imposed on the gross receipts of a taxpayer engaging in business in the state of Utah in each taxable year as follows:Gross Receipts AmountRate of TaxNot in excess of $10,000,000NoneIn excess of $10,000,000 but not in excess of $500,000,000 .6250%In excess of $500,000,000 but not in excess of $1,000,000,000 .9375%In excess of $1,000,000,0001.2500% (2) It is the intent of the Legislature that, as a result of the tax rate decrease provided in Section 59-8-104 of Chapter 221, Laws of Utah 2006, all or a portion of any cost decrease received by a taxpayer as a result of the tax rate decrease be used in whole or in part for expenditures, scholarships, or grants that will benefit the citizens of this state.