Utah Code § 59-2-1351 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1351
§ 59-2-1351. Sales by county -- Notice of tax sale -- Entries on record.
Status: in_force

(1) (a) Upon receiving the tax sale listing from the county treasurer, the county auditor shall select a date for the tax sale for all real property: (i) on which a tax or tax notice charge delinquency exists; (ii) that was not previously redeemed; and (iii) upon which the period of redemption is expiring in the nearest tax sale. (b) The county auditor shall conduct the tax sale in May or June of the current year. (c) The tax sale may occur: (i) at the front door of the county courthouse in the county where the real property is located; or (ii) through an electronic process if: (A) the tax sale occurs in the same format as a tax sale would occur at the front door of the county courthouse except that participation is through an electronic means; (B) members of the public are able to observe and participate, including making bids and payment arrangements, in the tax sale; and (C) the county auditor includes information about how the public may access the tax sale through the electronic process with the description of the place of the tax sale in the notice provided in accordance with Subsections (2) and (3). (2) The county auditor shall provide notice of the tax sale by sending notice by certified and first class mail, or by first class mail and another shipping service that includes tracking and delivery confirmation, to the last known address of each of the following persons: (a) the last known recorded owner; (b) the occupant of any improved property; and (c) other interests of record as of the preceding March 15. (3) In addition to the mailing requirements described in Subsection (2): (a) a county auditor in a county of the first class shall provide notice by: (i) publishing notice on the county auditor's website, or if the county auditor does not have a separate website from the county, on the county's website, at least four weeks before the date of sale; and (ii) advertising the date of the tax sale and the web address for the notice described in Subsection (3)(a)(i) in a newspaper published and having general circulation in the county at least four weeks before the date of the sale; or (b) a county auditor in a county of the second, third, fourth, fifth, or sixth class shall provide notice by: (i) (A) publishing notice four times in a newspaper published and having general circulation in the county, once in each of the four successive weeks immediately preceding the date of sale; or (B) if no newspaper is published in the county, posting in five public places in the county, as determined by the county auditor, at least 25 but no more than 30 days before the date of sale; and (ii) publishing notice in accordance with Section 45-1-101 for four weeks immediately preceding the date of sale. (4) The notice shall be in substantially the following form:NOTICE OF TAX SALENotice is hereby given that on __________(month\day\year), at __ o'clock __. m., at [the physical or electronic address of the tax sale], I will offer for sale at public auction and sell to the highest bidder for cash, under the provisions of Section 59-2-1351.1, the following described real property located in the county and now delinquent and subject to tax sale. A bid for less than the total amount of taxes, tax notice charges, interest, penalty, and administrative costs which are a charge upon the real estate will not be accepted.(Here describe the real estate)IN WITNESS WHEREOF I have hereunto set my hand and official seal on __________(month\day\year)._______________County Auditor_______________County (5) (a) The notice sent in accordance with Subsection (2) shall include: (i) the name and last known address of the last known recorded owner of the property to be sold; (ii) the parcel, serial, or account number of the delinquent property; and (iii) the legal description of the delinquent property. (b) The notice published in accordance with Subsection (3)(a) or (b) shall include: (i) the name and last known address of the last known recorded owner of each parcel of property to be sold; and (ii) the street address or the parcel, serial, or account number of the delinquent parcels.
Utah Code § 59-13-201 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-201
§ 59-13-201. Rate -- Tax basis -- Exemptions -- Revenue deposited into the Transportation Fund -- Restricted account for boating uses -- Refunds -- Reduction of tax in limited circumstances.
Status: in_force

(1) (a) (i) Subject to Subsection (1)(a)(ii) and the provisions of this section and except as provided in Subsection (1)(e), a tax is imposed at the rate of 14.2% of the statewide average rack price of a gallon of motor fuel per gallon upon all motor fuel that is sold, used, or received for sale or used in this state. (ii) Beginning on July 1, 2026, and ending on December 31, 2026, the commission shall apply a tax rate of $0.319 per gallon upon all motor fuel that is sold, used, or received for sale or used in this state. (b) Subject to the requirements under Subsection (1)(c), the statewide average rack price of a gallon of motor fuel under Subsection (1)(a) shall be determined by calculating the previous three fiscal years statewide average rack price of a gallon of regular unleaded motor fuel, excluding federal and state excise taxes, for the 36 months ending on the previous June 30 as published by an oil pricing service. (c) (i) Subject to the requirement in Subsection (1)(c)(ii), the three-year rolling average of the statewide average rack price of a gallon of motor fuel determined under Subsection (1)(b) may not be less than $1.78 per gallon. (ii) The commission shall, on January 1, annually adjust the minimum statewide average rack price of a gallon of motor fuel described in Subsection (1)(c)(i) by taking the minimum statewide average rack price of a gallon of motor fuel for the previous calendar year and adding an amount equal to the greater of: (A) an amount calculated by multiplying the minimum statewide average rack price of a gallon of motor fuel for the previous calendar year by the actual percent change during the previous fiscal year in the Consumer Price Index; and (B) 0. (iii) The statewide average rack price of a gallon of motor fuel determined by the commission under Subsection (1)(b) may not exceed: (A) for a calendar year beginning on January 1, 2026, $2.82 per gallon; and (B) for a calendar year beginning on January 1, 2028, and thereafter, $2.96 per gallon. (iv) The minimum statewide average rack price of a gallon of motor fuel described and adjusted under Subsections (1)(c)(i) and (ii) may not exceed the maximum statewide average rack price of a gallon of motor fuel under Subsection (1)(c)(iii). (d) (i) The commission shall annually: (A) determine the three-year rolling average of the statewide average rack price of a gallon of motor fuel in accordance with Subsections (1)(b) and (c); (B) adjust the fuel tax rate imposed under Subsection (1)(a), rounded to the nearest one-tenth of a cent, based on the determination under Subsection (1)(b); (C) publish the adjusted fuel tax as a cents per gallon rate; and (D) post or otherwise make public the adjusted fuel tax rate as determined in Subsection (1)(d)(i)(B) no later than 60 days before the annual effective date under Subsection (1)(d)(ii). (ii) The tax rate imposed under this Subsection (1) and adjusted as required under Subsection (1)(d)(i) shall take effect on January 1 of each year. (e) In lieu of the tax imposed under Subsection (1)(a) and subject to the provisions of this section, a tax is imposed at the rate of 3/19 of the rate imposed under Subsection (1)(a), rounded up to the nearest penny, upon all motor fuels that meet the definition of clean fuel in Section 59-13-102 and are sold, used, or received for sale or use in this state. (2) Any increase or decrease in tax rate applies to motor fuel that is imported to the state or sold at refineries in the state on or after the effective date of the rate change. (3) (a) No motor fuel tax is imposed upon: (i) motor fuel that is brought into and sold in this state in original packages as purely interstate commerce sales; (ii) motor fuel that is exported from this state if proof of actual exportation on forms prescribed by the commission is made within 180 days after exportation; (iii) motor fuel or components of motor fuel that is sold and used in this state and distilled from coal, oil shale, rock asphalt, bituminous sand, or solid hydrocarbons located in this state; or (iv) motor fuel that is sold to the United States government, this state, or the political subdivisions of this state. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules governing the procedures for administering the tax exemption provided under Subsection (3)(a)(iv). (4) The commission may either collect no tax on motor fuel exported from the state or, upon application, refund the tax paid. (5) (a) All revenue received by the commission under this part shall be deposited daily with the state treasurer and credited to the Transportation Fund. (b) An appropriation from the Transportation Fund shall be made to the commission to cover expenses incurred in the administration and enforcement of this part and the collection of the motor fuel tax. (6) (a) The commission shall determine what amount of motor fuel tax revenue is received from the sale or use of motor fuel used in motorboats registered under Title 73, Chapter 18, State Boating Act, and this amount shall be deposited into a restricted revenue account in the General Fund of the state. (b) The funds from this account shall be used for the construction, improvement, operation, and maintenance of state-owned boating facilities and for the payment of the costs and expenses of the Division of Outdoor Recreation in administering and enforcing Title 73, Chapter 18, State Boating Act. (7) (a) The United States government or any of its instrumentalities, this state, or a political subdivision of this state that has purchased motor fuel from a licensed distributor or from a retail dealer of motor fuel and has paid the tax on the motor fuel as provided in this section is entitled to a refund of the tax and may file with the commission for a quarterly refund. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules governing the application and refund provided for in Subsection (7)(a). (8) (a) The commission shall refund annually into the Off-highway Vehicle Account in the General Fund an amount equal to .5% of the motor fuel tax revenues collected under this section. (b) This amount shall be used as provided in Section 41-22-19. (9) (a) A tax imposed under this section on motor fuel that is sold, used, or received for sale or use in this state is reduced to the extent provided in Subsection (9)(b) if: (i) a tax imposed on the basis of the sale, use, or receipt for sale or use of the motor fuel is paid to the Navajo Nation; (ii) the tax described in Subsection (9)(a)(i) is imposed without regard to whether the person required to pay the tax is an enrolled member of the Navajo Nation; and (iii) the commission and the Navajo Nation execute and maintain an agreement as provided in this Subsection (9) for the administration of the reduction of tax. (b) (i) If but for Subsection (9)(a) the motor fuel is subject to a tax imposed by this section: (A) the state shall be paid the difference described in Subsection (9)(b)(ii) if that difference is greater than $0; and (B) a person may not require the state to provide a refund, a credit, or similar tax relief if the difference described in Subsection (9)(b)(ii) is less than or equal to $0. (ii) The difference described in Subsection (9)(b)(i) is equal to the difference between: (A) the amount of tax imposed on the motor fuel by this section; less (B) the tax imposed and collected by the Navajo Nation on the motor fuel. (c) For purposes of Subsections (9)(a) and (b), the tax paid to the Navajo Nation under a tax imposed by the Navajo Nation on the basis of the sale, use, or receipt for sale or use of motor fuel does not include any interest or penalties a taxpayer may be required to pay to the Navajo Nation. (d) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules governing the procedures for administering the reduction of tax provided under this Subsection (9). (e) The agreement required under Subsection (9)(a): (i) may not: (A) authorize the state to impose a tax in addition to a tax imposed under this chapter; (B) provide a reduction of taxes greater than or different from the reduction described in this Subsection (9); or (C) affect the power of the state to establish rates of taxation; (ii) shall: (A) be in writing; (B) be signed by the chair of the commission or the chair's designee, and a person designated by the Navajo Nation that may bind the Navajo Nation; (C) be conditioned on obtaining any approval required by federal law; (D) state the effective date of the agreement; and (E) state any accommodation the Navajo Nation makes related to the construction and maintenance of state highways and other infrastructure within the Utah portion of the Navajo Nation; and (iii) may: (A) notwithstanding Section 59-1-403, authorize the commission to disclose to the Navajo Nation information that is contained in a document filed with the commission, and related to the tax imposed under this section; (B) provide for maintaining records by the commission or the Navajo Nation; or (C) provide for inspections or audits of distributors, carriers, or retailers located or doing business within the Utah portion of the Navajo Nation. (f) (i) If the Navajo Nation changes the tax rate of a tax imposed on motor fuel, any change in the reduction of taxes under this Subsection (9) as a result of the change in the tax rate is not effective until the first day of the calendar quarter after a 60-day period beginning on the date the commission receives notice: (A) from the Navajo Nation; and (B) meeting the requirements of Subsection (9)(f)(ii). (ii) The notice described in Subsection (9)(f)(i) shall state: (A) that the Navajo Nation has changed or will change the tax rate of a tax imposed on motor fuel; (B) the effective date of the rate change of the tax described in Subsection (9)(f)(ii)(A); and (C) the new rate of the tax described in Subsection (9)(f)(ii)(A). (g) If the agreement required by Subsection (9)(a) terminates, a reduction of tax is not permitted under this Subsection (9) beginning on the first day of the calendar quarter after a 30-day period beginning on the day the agreement terminates. (h) If there is a conflict between this Subsection (9) and the agreement required by Subsection (9)(a), this Subsection (9) governs.
Utah Code § 59-1-1707 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1707
§ 59-1-1707. Commission requirement to provide notice of levy to depository institution -- Duration of levy.
Status: in_force

(1) The commission shall provide, within three business days after a depository institution provides the commission information described in Section 59-1-1706, a notice of levy to the depository institution by electronic means: (a) stating that the commission levies an amount equal to the liability of a delinquent taxpayer that is an account holder at the depository institution; and (b) identifying the account subject to levy. (2) A levy described in Subsection (1) is valid until the earlier of: (a) the day on which the commission releases the levy; (b) the day on which the delinquent taxpayer satisfies the liability; or (c) the day on which the depository institution releases, in accordance with Section 59-1-1711, the amounts deposited into the account of the delinquent taxpayer. (3) The commission shall provide notice to a depository institution by electronic means: (a) if the commission releases a levy, no later than one business day after the day on which the commission releases the levy; or (b) if a delinquent taxpayer satisfies the liability, no later than one business day after the day on which the delinquent taxpayer satisfies the liability.
Utah Code § 59-12-1203 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1203
§ 59-12-1203. 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 § 59-2-1324 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1324
§ 59-2-1324. Taxes and tax notice charges to be paid before distribution of estate of a deceased person.
Status: in_force

(1) The district court shall require every administrator or executor to pay out of the funds of the estate all taxes and tax notice charges due from the estate. (2) No order or decree for the distribution of any property of any decedent among the heirs or devisees may be made until all taxes and tax notice charges against the estate are paid.
Utah Code § 59-38-101 — Utah Code / Title 59 / Chapter 59-38 / § 59-38-101
§ 59-38-101. Legislative findings.
Status: in_force

10/1/2026The Legislature finds that: (1) minors in the state face an unprecedented mental health crisis, with rising rates of anxiety, depression, and self-harm; (2) research demonstrates a correlation between minor access to material harmful to minors and negative mental health outcomes; (3) existing state efforts to address minor access to material harmful to minors and to provide mental health services for minors have been inadequate due to limited resources; (4) commercial entities that publish or distribute material harmful to minors have not voluntarily implemented effective age verification measures to prevent minor access; (5) the state has a substantial and compelling interest in protecting minors from material harmful to minors; (6) age verification requirements are an effective and minimally restrictive means of preventing minor access to material harmful to minors; (7) additional funding is necessary to support mental health services for minors and to enforce age verification requirements; and (8) entities required to implement age verification systems create regulatory costs and societal harms that warrant an excise tax to fund prevention and enforcement efforts.
Utah Code § 59-2-311 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-311
§ 59-2-311. Completion and delivery of assessment book -- Signed statement required -- Contents of signed statement -- Adjustment of assessment in assessment book -- Delivery of preliminary assessment book to commission.
Status: in_force

(1) Before May 22 each year, the county assessor shall complete and deliver the assessment book to the county auditor. (2) The county assessor shall subscribe and sign a statement in the assessment book substantially as follows:I, ____, the assessor of ____ County, do swear that before May 22, _______(year), I made diligent inquiry and examination, and either personally or by deputy, established the value of all of the property within the county subject to assessment by me; that the property has been assessed on the assessment book equally and uniformly according to the best of my judgment, information, and belief at its fair market value; that I have faithfully complied with all the duties imposed on the assessor under the revenue laws including the requirements of Section 59-2-303.1; and that I have not imposed any unjust or double assessments through malice or ill will or otherwise, or allowed anyone to escape a just and equal assessment through favor or reward, or otherwise. (3) Before completing and delivering the assessment book under Subsection (1), the county assessor shall adjust the assessment of property in the assessment book to reflect an adjustment in the taxable value of any property if the adjustment in taxable value is made: (a) by the county board of equalization in accordance with Section 59-2-1004.5 on or before May 15; or (b) by the county assessor in accordance with Section 59-2-303.2. (4) (a) Before completing and delivering the assessment book under Subsection (1), the county assessor shall deliver a preliminary assessment book to the commission on or before May 15 of each year for review by the commission. (b) The commission shall annually: (i) review the preliminary assessment book for each county delivered under Subsection (4)(a); and (ii) track the assessments for each county.
Utah Code § 59-12-804 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-804
§ 59-12-804. Imposition of rural city hospital tax -- Base -- Rate -- Administration, collection,enforcement, and interpretation of tax -- Administrative charge. .
Status: in_force

(1) (a) A city legislative body may impose a sales and use tax of up to 1%: (i) on the transactions described in Subsection 59-12-103(1) located within the city; and (ii) to fund rural city hospitals in that city. (b) Notwithstanding Subsection (1)(a)(i), a city legislative body may not impose a tax under this section on: (i) 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 (ii) except as provided in Subsection (1)(d), amounts paid or charged for food and food ingredients. (c) 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. (d) A city 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. (2) (a) Before imposing a tax under Subsection (1)(a), a city legislative body shall obtain approval to impose the tax from a majority of the: (i) members of the city legislative body; and (ii) city's registered voters voting on the imposition of the tax. (b) The city legislative body shall conduct the election according to the procedures and requirements of Title 11, Chapter 14, Local Government Bonding Act. (3) The money collected from a tax imposed under Subsection (1) may only be used to fund: (a) ongoing operating expenses of a rural city hospital; (b) the acquisition of land for a rural city hospital; or (c) the design, construction, equipping, or furnishing of a rural city hospital. (4) (a) A tax under this section shall be: (i) except as provided in Subsection (4)(b), 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) levied for a period of 10 years and may be reauthorized at the end of the 10-year period by the city legislative body and the city's registered voters in accordance with the procedures and requirements for levying a tax under Subsection (2), except as provided in Subsection (4)(c). (b) A tax under this section is not subject to Subsections 59-12-205(2) and (4) through (6). (c) (i) This Subsection (4)(c) applies to a city that imposes a tax under this section on or before January 1, 2024. (ii) Notwithstanding Subsection (4)(a)(ii), a city described in Subsection (4)(c)(i) is not subject to the voter approval requirement in Subsection (2) for the first time the city reauthorizes the tax at the end of the 10-year levy period after January 1, 2024. (iii) The voter approval requirement in Subsection (2) applies to a city described in Subsection (4)(c)(i) for any time the city reauthorizes the tax at the end of the 10-year levy period after the reauthorization described in Subsection (4)(c)(ii). (5) 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 section.
Utah Code § 59-2-705 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-705
§ 59-2-705. Personal property audits -- Records confidential -- Cost.
Status: in_force

(1) The commission shall provide the services of qualified personal property appraisers for the purpose of auditing taxable personal property accounts in each county. The results of the audits shall be reported to the assessor of the county. The reports shall constitute the confidential records of the commission and the assessor's office but the commission or the assessor may publish statistical information based upon the audits. The accounts to be audited shall be determined by the commission and the county assessor. (2) The costs of all personal property audits made pursuant to Subsection (1) shall be computed by the commission upon the basis of the number of days of services rendered, and 70% of the cost shall be borne by the commission and 30% by the county. To assist the counties in budgeting for these services, the commission shall submit to each county assessor not later than May 1 of each year an estimate of the costs of the audits for the following fiscal year.
Utah Code § 59-10-1102.2 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1102.2
§ 59-10-1102.2. Removal of tax credit from tax return and prohibition on claiming a tax credit -- Conditions for removal and prohibition on claiming a tax credit -- Commission publishing requirements.
Status: in_force

(1) As used in this section, "tax return" means a tax return filed in accordance with this chapter. (2) Beginning two taxable years after the requirements of Subsection (3) are met: (a) the commission shall remove a tax credit allowed under this part from each tax return on which the tax credit appears; and (b) a claimant, estate, or trust filing a tax return may not claim the tax credit. (3) The commission shall remove a tax credit allowed under this part from a tax return and a claimant, estate, or trust filing a tax return may not claim the tax credit as provided in Subsection (2) if: (a) the total amount of the tax credit claimed by all claimants, estates, or trusts filing tax returns is less than $10,000 per year for three consecutive taxable years beginning on or after January 1, 2025; and (b) fewer than 10 claimants, estates, and trusts per year for the three consecutive taxable years described in Subsection (3)(a), file a tax return claiming the tax credit. (4) On or before the November interim meeting of the year after the taxable year in which the requirements of Subsection (3) are met, the commission shall report to the Revenue and Taxation Interim Committee by electronic means that in accordance with this section: (a) the commission is required to remove a tax credit from each tax return on which the tax credit appears; and (b) a claimant, estate, or trust filing a tax return may not claim the tax credit. (5) (a) Within a 30-day period after the day on which the commission makes the report required by Subsection (4), the commission shall publish a list in accordance with Subsection (5)(b) stating each tax credit that the commission will remove from a return on which the tax credit appears. (b) The list shall: (i) be published on: (A) the commission's website; and (B) the public legal notice website in accordance with Section 45-1-101; (ii) include a statement that: (A) the commission is required to remove the tax credit from each return on which the tax credit appears; and (B) the tax credit may not be claimed on a return; (iii) state the taxable year for which the removal described in Subsection (5)(a) takes effect; and (iv) remain available for viewing and searching until the commission publishes a new list in accordance with this Subsection (5).
Utah Code § 59-2-214 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-214
§ 59-2-214. Commission to furnish forms for taxpayers' statements.
Status: in_force

(1) The commission shall furnish the assessor of each county with blank forms of statements provided under Section 59-2-306, affixing to the form a statement substantially as follows to be signed by the party completing the form:I, ____, do swear that I am a resident of the county of ____, and that my post office address is ____; that the above list contains a full and correct statement of all property subject to taxation, which I, or any firm of which I am a member, or any corporation, association, or company of which I am president, cashier, secretary, or managing agent, owned, claimed, possessed, or controlled at 12 o'clock midnight on the preceding January 1 and which is not already assessed this year. (2) The signed statement made on behalf of a firm or corporation shall state the principal place of business of the firm or corporation, and in other respects shall conform substantially to the preceding form.
Utah Code § 59-5-302 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-302
§ 59-5-302. Tax credit for recompletion or workover.
Status: in_force

(1) A taxpayer that pays for all or part of the expenses of a recompletion or workover may claim a nonrefundable tax credit against taxes due under Section 59-5-102 equal to the amount stated on a tax credit certificate that the office issues to the taxpayer. (2) The maximum tax credit per taxpayer per well in a calendar year is the lesser of: (a) 20% of the taxpayer's payment of expenses of a well recompletion or workover during the calendar year; and (b) $30,000. (3) A taxpayer may carry forward a tax credit allowed under this section for the next three calendar years if the tax credit exceeds the taxpayer's tax liability under Section 59-5-102 for the calendar year in which the taxpayer claims the tax credit. (4) (a) To claim a tax credit, a taxpayer shall follow the procedures and requirements of this Subsection (4). (b) The taxpayer shall prepare a summary of the taxpayer's expenses of a recompletion or workover during the calendar year that the taxpayer completed the recompletion or workover. (c) An independent certified public accountant shall: (i) review the summary from the taxpayer; and (ii) provide a report on the accuracy and validity of the amount of expenses of a recompletion or workover that the taxpayer included in the summary, in accordance with the agreed upon procedures. (d) The taxpayer shall submit the taxpayer's summary and the independent certified public accountant's report to the division to verify that the expenses certified by the independent certified public accountant are recompletion or workover expenses. (e) The division shall return to the taxpayer: (i) the taxpayer's summary; (ii) the report by the independent certified public accountant; and (iii) a report by the division that includes the amount of approved recompletion or workover expenses. (f) The taxpayer shall apply to the office for a tax credit certificate to receive a written certification, on a form the commission approves, that includes: (i) the amount of the taxpayer's payments of expenses of a recompletion or workover during the calendar year; and (ii) the amount of the taxpayer's tax credit. (g) A taxpayer that receives a tax credit certificate shall retain the tax credit certificate for the same time period that a person is required to keep books and records under Section 59-1-1406. (5) The office shall submit to the commission an electronic list that includes: (a) the name and identifying information of each taxpayer to which the office issues a tax credit certificate; and (b) for each taxpayer, the amount of the tax credit listed on the tax credit certificate. (6) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act: (a) the office may make rules to govern the application process for receiving a tax credit certificate; and (b) the division shall make rules to establish the agreed upon procedures described in Subsection (4).
Utah Code § 59-10-407 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-407
§ 59-10-407. Withholding tax prepayments.
Status: in_force

(1) This section does not apply to an employer filing a withholding tax return for a period under this part other than a quarterly period. (2) (a) Any employer whose withholding tax liability under Section 59-10-402 is estimated to average an amount designated by the commission by rule shall make a monthly prepayment of the amount required to be paid by Section 59-10-406 for each monthly period of each quarterly period. (b) An employer that makes a monthly prepayment described in this Subsection (2) shall make the monthly prepayment as provided in this section until the commission notifies the employer in writing. (c) (i) An employer shall file a form with a monthly prepayment. (ii) The commission shall prescribe and furnish the form described in Subsection (2)(c)(i). (iii) An employer shall make a monthly prepayment and file the form described in Subsection (2)(c)(i) on or before the last day of the month after the end of each monthly period of each quarterly period. (3) In determining whether an employer's estimated withholding tax liability will average an amount that requires a monthly prepayment, the commission may consider: (a) a return filed pursuant to Section 59-10-406; or (b) information in the commission's possession or that may come into the commission's possession. (4) The penalties and interest for failure to make a monthly prepayment and file the form described in Subsection (2)(c)(i) by the due date described in Subsection (2)(c)(iii) are the same as the penalties and interest under Sections 59-1-401 and 59-1-402 relating to payment of a tax, fee, or charge or filing a return.
Utah Code § 59-7-109 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-109
§ 59-7-109. Charitable contributions.
Status: in_force

(1) Except as provided in Subsection (2), a subtraction is allowed for charitable contributions made within the taxable year to organizations described in Section 170(c), Internal Revenue Code. (2) The aggregate amount of charitable contributions deductible under this section may not exceed 10% of the taxpayer's apportionable income. The limitation imposed in this subsection shall be calculated on a combined basis in a combined report. (3) Any charitable contribution made in a taxable year beginning on or after January 1, 1994, which is in excess of the amount allowed as a deduction under Subsection (2) may be carried over to the five succeeding taxable years in the same manner as allowed under federal law.
Utah Code § 59-31-402 — Utah Code / Title 59 / Chapter 59-31 / § 59-31-402
§ 59-31-402. Report to Department of Agriculture and Food of illegal cannabinoid product.
Status: in_force

1/1/2027If the commission suspects that a specialized product is being sold in the state in violation of a law other than a law described in this chapter, the commission shall report the name and tax identification number of the retailer and the specialized product: (1) to the Department of Agriculture and Food; and (2) within 30 days after the day on which the commission becomes aware of the sale.
Utah Code § 59-10-202 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-202
§ 59-10-202. Additions to and subtractions from unadjusted income of a resident or nonresident estate or trust.
Status: in_force

(1) There shall be added to unadjusted income of a resident or nonresident estate or trust: (a) a lump sum distribution allowable as a deduction under Section 402(d)(3), Internal Revenue Code, to the extent deductible under Section 62(a)(8), Internal Revenue Code, in determining adjusted gross income; (b) except as provided in Subsection (3), for bonds, notes, and other evidences of indebtedness acquired on or after January 1, 2003, the interest from bonds, notes, and other evidences of indebtedness: (i) issued by one or more of the following entities: (A) a state other than this state; (B) the District of Columbia; (C) a political subdivision of a state other than this state; or (D) an agency or instrumentality of an entity described in Subsections (1)(b)(i)(A) through (C); and (ii) to the extent the interest is not included in federal taxable income on the taxpayer's federal income tax return for the taxable year; (c) any portion of federal taxable income for a taxable year if that federal taxable income is derived from stock: (i) in an S corporation; and (ii) that is held by an electing small business trust; (d) the amount withdrawn under Title 53H, Chapter 10, Utah Education Savings, from the account of a resident or nonresident estate or trust that is an account owner as defined in Section 53H-10-101, for the taxable year for which the amount is withdrawn, if that amount withdrawn from the account of the resident or nonresident estate or trust that is the account owner: (i) is not expended for: (A) higher education costs as defined in Section 53H-10-201; or (B) a payment or distribution that qualifies as an exception to the additional tax for distributions not used for educational expenses provided in Sections 529(c) and 530(d), Internal Revenue Code; and (ii) is: (A) subtracted by the resident or nonresident estate or trust: (I) that is the account owner; and (II) on the resident or nonresident estate's or trust's return filed under this chapter for a taxable year beginning on or before December 31, 2007; or (B) used as the basis for the resident or nonresident estate or trust that is the account owner to claim a tax credit under Section 59-10-1017; and (e) any fiduciary adjustments required by Section 59-10-210. (2) There shall be subtracted from unadjusted income of a resident or nonresident estate or trust: (a) the interest or a dividend on obligations or securities of the United States and its possessions or of any authority, commission, or instrumentality of the United States, to the extent that interest or dividend is included in gross income for federal income tax purposes for the taxable year but exempt from state income taxes under the laws of the United States, but the amount subtracted under this Subsection (2) shall be reduced by any interest on indebtedness incurred or continued to purchase or carry the obligations or securities described in this Subsection (2), and by any expenses incurred in the production of interest or dividend income described in this Subsection (2) to the extent that such expenses, including amortizable bond premiums, are deductible in determining federal taxable income; (b) income of an irrevocable resident trust if: (i) the income would not be treated as state taxable income derived from Utah sources under Section 59-10-204 if received by a nonresident trust; (ii) the trust first became a resident trust on or after January 1, 2004; (iii) no assets of the trust were held, at any time after January 1, 2003, in another resident irrevocable trust created by the same settlor or the spouse of the same settlor; (iv) the trustee of the trust is a trust company as that term is defined in Section 7-5-101; (v) the amount subtracted under this Subsection (2)(b) is reduced to the extent the settlor or any other person is treated as an owner of any portion of the trust under Subtitle A, Subchapter J, Subpart E of the Internal Revenue Code; and (vi) the amount subtracted under this Subsection (2)(b) is reduced by any interest on indebtedness incurred or continued to purchase or carry the assets generating the income described in this Subsection (2)(b), and by any expenses incurred in the production of income described in this Subsection (2)(b), to the extent that those expenses, including amortizable bond premiums, are deductible in determining federal taxable income; (c) if the conditions of Subsection (4)(a) are met, the amount of income of a resident or nonresident estate or trust derived from a deceased Ute tribal member: (i) during a time period that the Ute tribal member resided on homesteaded land diminished from the Uintah and Ouray Reservation; and (ii) from a source within the Uintah and Ouray Reservation; (d) any amount: (i) received by a resident or nonresident estate or trust; (ii) that constitutes a refund of taxes imposed by: (A) a state; or (B) the District of Columbia; and (iii) to the extent that amount is included in total income on that resident or nonresident estate's or trust's federal tax return for estates and trusts for that taxable year; (e) the amount of a railroad retirement benefit: (i) paid: (A) in accordance with The Railroad Retirement Act of 1974, 45 U.S.C. Sec. 231 et seq.; (B) to a resident or nonresident estate or trust derived from a deceased resident or nonresident individual; and (C) for the taxable year; and (ii) to the extent that railroad retirement benefit is included in total income on that resident or nonresident estate's or trust's federal tax return for estates and trusts; (f) an amount: (i) received by a resident or nonresident estate or trust if that amount is derived from a deceased enrolled member of an American Indian tribe; and (ii) to the extent that the state is not authorized or permitted to impose a tax under this part on that amount in accordance with: (A) federal law; (B) a treaty; or (C) a final decision issued by a court of competent jurisdiction; (g) the amount that a qualified nongrantor charitable lead trust deducts under Section 642(c), Internal Revenue Code, as a charitable contribution deduction, as allowed on the qualified nongrantor charitable lead trust's federal income tax return for estates and trusts for the taxable year; (h) any fiduciary adjustments required by Section 59-10-210; (i) an amount received: (i) for the interest on a bond, note, or other obligation issued by an entity for which state statute provides an exemption of interest on its bonds from state individual income tax; (ii) by a resident or nonresident estate or trust; (iii) for the taxable year; and (iv) to the extent the amount is included in federal taxable income on the taxpayer's federal income tax return for the taxable year; (j) for a taxable year beginning on or after January 1, 2019, but beginning on or before December 31, 2019, only: (i) the amount of any FDIC premium paid or incurred by the resident or nonresident estate or trust that is disallowed as a deduction for federal income tax purposes under Section 162(r), Internal Revenue Code, on the resident's or nonresident estate's or trust's 2018 federal income tax return; plus (ii) the amount of any FDIC premium paid or incurred by the resident or nonresident estate or trust that is disallowed as a deduction for federal income tax purposes under Section 162(r), Internal Revenue Code, for the taxable year; and (k) for a taxable year beginning on or after January 1, 2020, the amount of any FDIC premium paid or incurred by the resident or nonresident estate or trust that is disallowed as a deduction for federal income tax purposes under Section 162(r), Internal Revenue Code, for the taxable year. (3) Notwithstanding Subsection (1)(b), interest from bonds, notes, and other evidences of indebtedness issued by an entity described in Subsections (1)(b)(i)(A) through (D) may not be added to unadjusted income of a resident or nonresident estate or trust if, as annually determined by the commission: (a) for an entity described in Subsection (1)(b)(i)(A) or (B), the entity and all of the political subdivisions, agencies, or instrumentalities of the entity do not impose a tax based on income on any part of the bonds, notes, and other evidences of indebtedness of this state; or (b) for an entity described in Subsection (1)(b)(i)(C) or (D), the following do not impose a tax based on income on any part of the bonds, notes, and other evidences of indebtedness of this state: (i) the entity; or (ii) (A) the state in which the entity is located; or (B) the District of Columbia, if the entity is located within the District of Columbia. (4) (a) A subtraction for an amount described in Subsection (2)(c) is allowed only if: (i) the income is derived from a deceased Ute tribal member; and (ii) the governor and the Ute tribe execute and maintain an agreement meeting the requirements of this Subsection (4). (b) The agreement described in Subsection (4)(a): (i) may not: (A) authorize the state to impose a tax in addition to a tax imposed under this chapter; (B) provide a subtraction under this section greater than or different from the subtraction described in Subsection (2)(c); or (C) affect the power of the state to establish rates of taxation; and (ii) shall: (A) provide for the implementation of the subtraction described in Subsection (2)(c); (B) be in writing; (C) be signed by: (I) the governor; and (II) the chair of the Business Committee of the Ute tribe; (D) be conditioned on obtaining any approval required by federal law; and (E) state the effective date of the agreement. (c) (i) The governor shall report to the commission by no later than February 1 of each year regarding whether or not an agreement meeting the requirements of this Subsection (4) is in effect. (ii) If an agreement meeting the requirements of this Subsection (4) is terminated, the subtraction permitted under Subsection (2)(c) is not allowed for taxable years beginning on or after the January 1 following the termination of the agreement. (d) For purposes of Subsection (2)(c) and in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules: (i) for determining whether income is derived from a source within the Uintah and Ouray Reservation; and (ii) that are substantially similar to how adjusted gross income derived from Utah sources is determined under Section 59-10-117.
Utah Code § 59-12-2202 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2202
§ 59-12-2202. Definitions.
Status: in_force

As used in this part: (1) "Airline" means the same as that term is defined in Section 59-2-102. (2) "Airport facility" means the same as that term is defined in Section 59-12-602. (3) "Airport of regional significance" means an airport identified by the Federal Aviation Administration in the most current National Plan of Integrated Airport Systems or an update to the National Plan of Integrated Airport Systems. (4) "Annexation" means an annexation to: (a) a county under Title 17, Chapter 61, Part 2, Consolidation of Counties, or Part 3, County Annexation; or (b) a city or town under Title 10, Chapter 2, Part 4, Annexation. (5) "Annexing area" means an area that is annexed into a county, city, or town. (6) "Class A road" means the same as that term is described in Section 72-3-102. (7) "Class B road" means the same as that term is described in Section 72-3-103. (8) "Class C road" means the same as that term is described in Section 72-3-104. (9) "Class D road" means the same as that term is described in Section 72-3-105. (10) "Council of governments" means the same as that term is defined in Section 72-2-117.5. (11) "Eligible political subdivision" means a political subdivision that: (a) provides public transit services; (b) is not a public transit district; and (c) is not annexed into a public transit district. (12) "Fixed guideway" means the same as that term is defined in Section 59-12-102. (13) "Large public transit district" means the same as that term is defined in Section 17B-2a-802. (14) "Major collector highway" means the same as that term is defined in Section 72-4-102.5. (15) "Metropolitan planning organization" means the same as that term is defined in Section 72-1-208.5. (16) "Minor arterial highway" means the same as that term is defined in Section 72-4-102.5. (17) "Minor collector road" means the same as that term is defined in Section 72-4-102.5. (18) "Principal arterial highway" means the same as that term is defined in Section 72-4-102.5. (19) "Public transit" means the same as that term is defined in Section 17B-2a-802. (20) "Public transit district" means the same as that term is defined in Section 17B-2a-802. (21) "Public transit innovation grant" means the same as that term is defined in Section 72-2-401. (22) "Public transit provider" means a public transit district or an eligible political subdivision. (23) "Public transit service" means a service provided as part of public transit. (24) "Regionally significant transportation facility" means: (a) in a county of the first or second class: (i) a principal arterial highway; (ii) a minor arterial highway; (iii) a fixed guideway that: (A) extends across two or more cities or unincorporated areas; or (B) is an extension to an existing fixed guideway; or (iv) an airport of regional significance; or (b) in a county of the second class that is not part of a large public transit district, or in a county of the third, fourth, fifth, or sixth class: (i) a principal arterial highway; (ii) a minor arterial highway; (iii) a major collector highway; (iv) a minor collector road; or (v) an airport of regional significance. (25) "State highway" means a highway designated as a state highway under Title 72, Chapter 4, Designation of State Highways Act. (26) (a) Subject to Subsection (26)(b), "system for public transit" means the same as the term "public transit" is defined in Section 17B-2a-802. (b) "System for public transit" includes: (i) the following costs related to public transit: (A) maintenance costs; or (B) operating costs; (ii) a fixed guideway; (iii) a park and ride facility; (iv) a passenger station or passenger terminal; (v) a right-of-way for public transit; or (vi) the following that serve a public transit facility: (A) a maintenance facility; (B) a platform; (C) a repair facility; (D) a roadway; (E) a storage facility; (F) a utility line; or (G) a facility or item similar to those described in Subsections (26)(b)(vi)(A) through (F).
Utah Code § 59-7-114 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-114
§ 59-7-114. Section 338, Internal Revenue Code -- Elections.
Status: in_force

(1) Transactions for which an election has been made or considered to be made for federal purposes under Section 338, Internal Revenue Code, shall be treated as provided in this section. An election is not available for state purposes unless an election is made or considered to be made for federal purposes. (2) If an election is made or considered to be made for federal purposes under Section 338, Internal Revenue Code, other than under Subsection 338(h)(10): (a) the target corporation shall file a separate entity one-day tax return for state purposes, as is required for federal purposes, and shall include in such return the gain or loss on the deemed sale of assets in its adjusted income; (b) the gain or loss on the deemed sale of assets shall be apportioned to this state using the apportionment fraction of the target corporation calculated on a separate entity basis for the most recent preceding taxable year consisting of 180 days or more; and (c) the due date of the one-day return shall be the same as the due date of the return which includes the taxable period of the target corporation which immediately precedes the one-day return. (3) If an election is made for federal purposes under Subsection 338(h)(10), Internal Revenue Code, the following shall apply: (a) if the target corporation is a member of a unitary group immediately preceding the acquisition date, the target corporation shall be included in a combined return to the extent of its income through the acquisition date, and the gain or loss on the deemed sale of assets shall be included in the combined income of the unitary group; (b) if the target corporation is not a member of a unitary group immediately preceding the acquisition date, the target corporation shall file a short period return for the period ending on the acquisition date and shall include in such return the gain or loss on the deemed sale of assets in its adjusted income; and (c) any gain or loss which is not recognized for federal purposes on stock sold or exchanged by a member of a selling consolidated group as defined in Section 338, Internal Revenue Code, may not be included in the adjusted income of the selling corporation. (4) There is a rebuttable presumption that the gain or loss on the deemed sale of assets constitutes business income. (5) The new basis of the target corporation's assets shall be determined under Section 338, Internal Revenue Code. (6) The target corporation shall be treated as a new corporation as of the day after the acquisition date. (7) The commission may prescribe such rules as necessary to provide for the equitable treatment of any transaction subject to Section 338, Internal Revenue Code.
Utah Code § 59-10-1041 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1041
§ 59-10-1041. Nonrefundable tax credit for a donation to the Carson Smith Opportunity Scholarship Program.
Status: in_force

(1) Except as provided in Subsection (3), a claimant, estate, or trust that makes a donation to the Carson Smith Opportunity Scholarship Program established in Section 53E-7-402 may claim a nonrefundable tax credit equal to 100% of the amount stated on a tax credit certificate issued in accordance with Section 53E-7-407. (2) The tax credit described in Subsection (1) may be claimed for the taxable year indicated on the tax credit certificate issued in accordance with Section 53E-7-407. (3) A claimant, estate, or trust may not claim the tax credit described in Subsection (1) for a donation to the extent the claimant, estate, or trust claims the donation as a deduction or credit against the claimant's, estate's, or trust's federal income taxes for any taxable year.
Utah Code § 59-12-302 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-302
§ 59-12-302. Collection of tax -- Administrative charge.
Status: in_force

(1) Except as provided in Subsections (2), (3), and (4), 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) The location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215. (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). (4) A county auditor may make referrals to the commission to assist the commission in determining whether to require an audit of any person that is required to remit a tax authorized under this part. (5) The commission: (a) shall distribute the revenue collected from the tax to the county within which the revenue was collected; and (b) shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenue the commission collects from a tax under this part.
Utah Code § 59-10-122 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-122
§ 59-10-122. Taxable year.
Status: in_force

(1) For purposes of a tax imposed by this chapter, the taxable year of a resident or nonresident individual or resident or nonresident estate or trust shall be the same as the taxable year of the resident or nonresident individual or resident or nonresident estate or trust for federal income tax purposes. (2) (a) If the taxable year of a resident or nonresident individual or resident or nonresident estate or trust is changed for federal income tax purposes, that taxable year for purposes of a tax imposed by this chapter shall be changed in the same manner as the change for federal income tax purposes. (b) If a change in a taxable year results in a taxable period of less than 12 months for federal income tax purposes, that same taxable period shall be used in computing a tax imposed by this chapter.
Utah Code § 59-12-212 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-212
§ 59-12-212. Location of certain transactions if receipt of order and receipt of tangible personal property or product take place in this state -- Location of sale, lease, or rental of a service -- Exception from tax, penalty, or interest.
Status: in_force

(1) The location of the sale of tangible personal property or a product transferred electronically is the location where the seller receives the order if: (a) the seller receives the order for the tangible personal property or product transferred electronically in this state; (b) receipt of the tangible personal property or product transferred electronically by the purchaser or the purchaser's donee occurs in this state; (c) the location where receipt of the tangible personal property or product transferred electronically by the purchaser occurs is determined in accordance with Subsections (3) through (6); and (d) at the time the seller receives the order, the record keeping system that the seller uses to calculate the proper amount of tax imposed under this chapter captures the location where the order is received. (2) (a) Subject to Subsections (2)(b) through (d), for purposes of this section, the location where a seller receives an order is: (i) a physical location of the seller or a third party; and (ii) where an order is initially received by or on behalf of the seller. (b) A physical location of a seller or third party includes the following if operated by or on behalf of the seller: (i) an automated order receipt system; (ii) an office; or (iii) an outlet. (c) The location where a seller receives an order does not include the location: (i) where an order is accepted, completed, or fulfilled; or (ii) from which tangible personal property or a product transferred electronically is shipped. (d) (i) For purposes of this Subsection (2), an order is considered to be received when all of the information necessary to the determination of whether the order can be accepted has been received by or on behalf of the seller. (ii) If the seller is an establishment within any of the following classifications, as described in the 2022 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget, the seller or the seller's agent has not received all the information described in Subsection (2)(d)(i) until the purchaser communicates to the fulfillment location that the purchaser is prepared to receive the order: (A) NAICS Industry Group 2123, Nonmetallic Mineral Mining and Quarrying; (B) NAICS Code 327320, Ready-Mix Concrete Manufacturing; or (C) NAICS Code 324121, Asphalt Paving Mixture and Block Manufacturing. (3) (a) A purchaser is not liable for a tax, penalty, or interest on a sale for which the purchaser remits a tax under this chapter to the seller in the amount the seller invoices if the amount is calculated at the total tax rate applicable to the location where: (i) receipt by the purchaser occurs; or (ii) the seller receives the order. (b) A purchaser may rely on a written representation by the seller as to the location where the seller receives the order for the sale. (c) If a purchaser does not have a written representation by the seller as to the location where the seller receives the order for the sale, the purchaser may determine the total tax rate applicable to the location where the order is received by using a location indicated by a business address for the seller that is available from the business records: (i) of the purchaser; and (ii) that are maintained in the ordinary course of the purchaser's business. (4) If an item of tangible personal property or an item that is a product transferred electronically is sold with an item that is subject to Section 59-12-211, all of the items are subject to this section if the items are: (a) sold under a single contract; (b) sold in the same transaction; and (c) billed on the same billing statement. (5) Notwithstanding Section 59-12-211, a seller may elect to determine the location of a sale, lease, or rental of a service under this section if the seller makes any sale, lease, or rental that is subject to this section. (6) Except as provided in Subsection (5), this section does not apply to the lease or rental of: (a) tangible personal property; or (b) a product transferred electronically.
Utah Code § 59-13-103 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-103
§ 59-13-103. List of clean fuels provided to tax commission .
Status: in_force

The Air Quality Board shall annually provide to the tax commission a list of fuels that are clean fuels under Section 59-13-102.
Utah Code § 59-12-2219 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2219
§ 59-12-2219. County option sales and use tax for highways and public transit -- Base -- Rate -- Distribution and expenditure of revenue -- Revenue may not supplant existing budgeted transportation revenue.
Status: in_force

(1) Subject to the other provisions of this part, and subject to Subsection (13), a county legislative body may impose a sales and use tax of .25% on the transactions described in Subsection 59-12-103(1) within the county, including the cities and towns within the county. (2) Subject to Subsection (9), the commission shall distribute sales and use tax revenue collected under this section as provided in Subsections (3) through (8). (3) After application of Subsection 59-12-2206(5), if the entire boundary of a county that imposes a sales and use tax under this section is annexed into a single public transit district, the commission shall distribute the sales and use tax revenue collected within the county as follows: (a) .10% shall be transferred to the public transit district in accordance with Section 59-12-2206; (b) .10% shall be distributed as provided in Subsection (6); and (c) .05% shall be distributed to the county legislative body. (4) If the entire boundary of a county that imposes a sales and use tax under this section is not annexed into a single public transit district, but a city or town within the county is annexed into a single large public transit district, the commission shall distribute the sales and use tax revenue collected within the county as follows: (a) for a city or town within the county that is annexed into a single public transit district, the commission shall distribute the sales and use tax revenue collected within that city or town as follows: (i) .10% shall be transferred to the public transit district in accordance with Section 59-12-2206; (ii) .10% shall be distributed as provided in Subsection (6); and (iii) .05% shall be distributed to the county legislative body; (b) for an eligible political subdivision within the county, the commission shall distribute the sales and use tax revenue collected within that eligible political subdivision as follows: (i) .10% shall be transferred to the eligible political subdivision in accordance with Section 59-12-2206; (ii) .10% shall be distributed as provided in Subsection (6); and (iii) .05% shall be distributed to the county legislative body; and (c) the commission shall distribute the sales and use tax revenue, except for the sales and use tax revenue described in Subsections (4)(a) and (b), as follows: (i) .10% shall be distributed as provided in Subsection (6); and (ii) .15% shall be distributed to the county legislative body. (5) For a county not described in Subsection (3) or (4), if a county of the second, third, fourth, fifth, or sixth class imposes a sales and use tax under this section, the commission shall distribute the sales and use tax revenue collected within the county as follows: (a) for a city or town within the county that is annexed into a single public transit district, the commission shall distribute the sales and use tax revenue collected within that city or town as follows: (i) .10% shall be distributed as provided in Subsection (6); (ii) .10% shall be distributed as provided in Subsection (7); and (iii) .05% shall be distributed to the county legislative body; (b) for an eligible political subdivision within the county, the commission shall distribute the sales and use tax revenue collected within that eligible political subdivision as follows: (i) .10% shall be distributed as provided in Subsection (6); (ii) .10% shall be distributed as provided in Subsection (7); and (iii) .05% shall be distributed to the county legislative body; and (c) the commission shall distribute the sales and use tax revenue, except for the sales and use tax revenue described in Subsections (5)(a) and (b), as follows: (i) .10% shall be distributed as provided in Subsection (6); and (ii) .15% shall be distributed to the county legislative body. (6) (a) Subject to Subsection (6)(b), the commission shall make the distributions required by Subsections (3)(b), (4)(a)(ii), (4)(b)(ii), (4)(c)(i), (5)(a)(i), (5)(b)(i), (5)(c)(i), and (7)(d)(ii)(A) as follows: (i) 50% of the total revenue collected under Subsections (3)(b), (4)(a)(ii), (4)(b)(ii), (4)(c)(i), (5)(a)(i), (5)(b)(i), (5)(c)(i), and (7)(d)(ii)(A) within the counties and cities that impose a tax under this section shall be distributed to the unincorporated areas, cities, and towns within those counties and cities on the basis of the percentage that the population of each unincorporated area, city, or town bears to the total population of all of the counties and cities that impose a tax under this section; and (ii) 50% of the total revenue collected under Subsections (3)(b), (4)(a)(ii), (4)(b)(ii), (4)(c)(i), (5)(a)(i), (5)(b)(i), (5)(c)(i), and (7)(d)(ii)(A) within the counties and cities that impose a tax under this section shall be distributed to the unincorporated areas, cities, and towns within those counties and cities on the basis of the location of the transaction as determined under Sections 59-12-211 through 59-12-215. (b) (i) Population for purposes of this Subsection (6) shall be based on, to the extent not otherwise required by federal law: (A) the most recent estimate from the Utah Population Committee created in Section 63C-20-103; or (B) if the Utah Population Committee estimate is not available for each municipality and unincorporated area, the adjusted sub-county population estimate provided by the Utah Population Committee in accordance with Section 63C-20-104. (ii) If a needed population estimate is not available from the United States Bureau of the Census, population figures shall be derived from an estimate from the Utah Population Committee. (7) (a) (i) Subject to the requirements in Subsections (7)(b) and (c), a county legislative body: (A) for a county that obtained approval from a majority of the county's registered voters voting on the imposition of a sales and use tax under this section prior to May 10, 2016, may, in consultation with any cities, towns, or eligible political subdivisions within the county, and in compliance with the requirements for changing an allocation under Subsection (7)(e), allocate the revenue under Subsection (5)(a)(ii) or (5)(b)(ii) by adopting a resolution specifying the percentage of revenue under Subsection (5)(a)(ii) or (5)(b)(ii) that will be allocated to a public transit district or an eligible political subdivision; or (B) for a county that imposes a sales and use tax under this section on or after May 10, 2016, shall, in consultation with any cities, towns, or eligible political subdivisions within the county, allocate the revenue under Subsection (5)(a)(ii) or (5)(b)(ii) by adopting a resolution specifying the percentage of revenue under Subsection (5)(a)(ii) or (5)(b)(ii) that will be allocated to a public transit district or an eligible political subdivision. (ii) If a county described in Subsection (7)(a)(i)(A) does not allocate the revenue under Subsection (5)(a)(ii) or (5)(b)(ii) in accordance with Subsection (7)(a)(i)(A), the commission shall distribute 100% of the revenue under Subsection (5)(a)(ii) or (5)(b)(ii) to: (A) a public transit district for a city or town within the county that is annexed into a single public transit district; or (B) an eligible political subdivision within the county. (b) If a county legislative body allocates the revenue as described in Subsection (7)(a)(i), the county legislative body shall allocate not less than 25% of the revenue under Subsection (5)(a)(ii) or (5)(b)(ii) to: (i) a public transit district for a city or town within the county that is annexed into a single public transit district; or (ii) an eligible political subdivision within the county. (c) Notwithstanding Section 59-12-2208, the opinion question described in Section 59-12-2208 shall state the allocations the county legislative body makes in accordance with this Subsection (7). (d) The commission shall make the distributions required by Subsection (5)(a)(ii) or (5)(b)(ii) as follows: (i) the percentage specified by a county legislative body shall be distributed in accordance with a resolution adopted by a county legislative body under Subsection (7)(a) to an eligible political subdivision or a public transit district within the county; and (ii) except as provided in Subsection (7)(a)(ii), if a county legislative body allocates less than 100% of the revenue under Subsection (5)(a)(ii) or (5)(b)(ii) to a public transit district or an eligible political subdivision, the remainder of the revenue under Subsection (5)(a)(ii) or (5)(b)(ii) not allocated by a county legislative body through a resolution under Subsection (7)(a) shall be distributed as follows: (A) 50% of the revenue as provided in Subsection (6); and (B) 50% of the revenue to the county legislative body. (e) If a county legislative body seeks to change an allocation specified in a resolution under Subsection (7)(a), the county legislative body may change the allocation by: (i) adopting a resolution in accordance with Subsection (7)(a) specifying the percentage of revenue under Subsection (5)(a)(ii) or (5)(b)(ii) that will be allocated to a public transit district or an eligible political subdivision; (ii) obtaining approval to change the allocation of the sales and use tax by a majority of all the members of the county legislative body; and (iii) subject to Subsection (7)(f): (A) in accordance with Section 59-12-2208, submitting an opinion question to the county's registered voters voting on changing the allocation so that each registered voter has the opportunity to express the registered voter's opinion on whether the allocation should be changed; and (B) in accordance with Section 59-12-2208, obtaining approval to change the allocation from a majority of the county's registered voters voting on changing the allocation. (f) Notwithstanding Section 59-12-2208, the opinion question required by Subsection (7)(e)(iii)(A) shall state the allocations specified in the resolution adopted in accordance with Subsection (7)(e) and approved by the county legislative body in accordance with Subsection (7)(e)(ii). (g) (i) If a county makes an allocation by adopting a resolution under Subsection (7)(a) or changes an allocation by adopting a resolution under Subsection (7)(e), the allocation shall take effect on the first distribution the commission makes under this section after a 90-day period that begins on the date the commission receives written notice meeting the requirements of Subsection (7)(g)(ii) from the county. (ii) The notice described in Subsection (7)(g)(i) shall state: (A) that the county will make or change the percentage of an allocation under Subsection (7)(a) or (e); and (B) the percentage of revenue under Subsection (5)(a)(ii) or (5)(b)(ii) that will be allocated to a public transit district or an eligible political subdivision. (8) (a) If a public transit district is organized after the date a county legislative body first imposes a tax under this section, a change in a distribution required by this section may not take effect until the first distribution the commission makes under this section after a 90-day period that begins on the date the commission receives written notice from the public transit district of the organization of the public transit district. (b) If an eligible political subdivision intends to provide public transit service within a county after the date a county legislative body first imposes a tax under this section, a change in a distribution required by this section may not take effect until the first distribution the commission makes under this section after a 90-day period that begins on the date the commission receives written notice from the eligible political subdivision stating that the eligible political subdivision intends to provide public transit service within the county. (9) (a) (i) Notwithstanding Subsections (3) through (8), for a county that has not imposed a sales and use tax under this section before May 8, 2018, and if the county imposes a sales and use tax under this section before June 30, 2019, the commission shall distribute all of the sales and use tax revenue collected by the county before June 30, 2019, to the county for the purposes described in Subsection (9)(a)(ii). (ii) For any revenue collected by a county pursuant to Subsection (9)(a)(i) before June 30, 2019, the county may expend that revenue for: (A) reducing transportation related debt; (B) a regionally significant transportation facility; or (C) a public transit project of regional significance. (b) For a county that has not imposed a sales and use tax under this section before May 8, 2018, and if the county imposes a sales and use tax under this section before June 30, 2019, the commission shall distribute the sales and use tax revenue collected by the county on or after July 1, 2019, as described in Subsections (3) through (8). (c) For a county that has not imposed a sales and use tax under this section before June 30, 2019, if the entire boundary of that county is annexed into a large public transit district, and if the county imposes a sales and use tax under this section on or after July 1, 2019, the commission shall distribute the sales and use tax revenue collected by the county as described in Subsections (3) through (8). (10) (a) Except as provided in Subsection (10)(b), a county, city, or town may expend revenue collected from a tax under this section, except for revenue the commission distributes in accordance with Subsection (3)(a), (4)(a)(i), (4)(b)(i), or (7)(d)(i), for a purpose described in Section 59-12-2212.2. (b) In addition to the uses permitted in Subsection (10)(a), a county of the first class may transfer the portion allocated to the county under this section to a convention center public infrastructure district created in accordance with Section 17D-4-202.1 for revitalization of a convention center owned by the county within a city of the first class and surrounding revitalization projects related to the convention center. (11) (a) A public transit district or an eligible political subdivision may expend revenue the commission distributes in accordance with Subsection (3)(a), (4)(a)(i), (4)(b)(i), or (7)(d)(i) for capital expenses and service delivery expenses of the public transit district or eligible political subdivision. (b) As provided in Section 59-12-2212.2, for the .10% designated for public transit described in Subsection (3)(a) that is not contractually obligated for debt service, beginning on July 1, 2026, a public transit district shall make available to the Department of Transportation an amount equal to 10% of the .10% to be used for public transit innovation grants as provided in Title 72, Chapter 2, Part 4, Public Transit Innovation Grants. (12) Notwithstanding Section 59-12-2208, a county, city, or town legislative body may, but is not required to, submit an opinion question to the county's, city's, or town's registered voters in accordance with Section 59-12-2208 to impose a sales and use tax under this section. (13) (a) (i) Notwithstanding any other provision in this section, if the entire boundary of a county is annexed into a large public transit district, if the county legislative body wishes to impose a sales and use tax under this section, the county legislative body shall pass the ordinance to impose a sales and use tax under this section on or before June 30, 2022. (ii) If the entire boundary of a county is annexed into a large public transit district, the county legislative body may not pass an ordinance to impose a sales and use tax under this section on or after July 1, 2022. (b) Notwithstanding the deadline described in Subsection (13)(a), any sales and use tax imposed under this section by passage of a county ordinance on or before June 30, 2022, may remain in effect. (14) (a) Beginning on July 1, 2020, and subject to Subsection (15), if a county has not imposed a sales and use tax under this section, subject to the provisions of this part, the legislative body of a city or town described in Subsection (14)(b) may impose a .25% sales and use tax on the transactions described in Subsection 59-12-103(1) within the city or town. (b) The following cities or towns may impose a sales and use tax described in Subsection (14)(a): (i) a city or town that has been annexed into a public transit district; or (ii) an eligible political subdivision. (c) If a city or town imposes a sales and use tax as provided in this section, the commission shall distribute the sales and use tax revenue collected by the city or town as follows: (i) .125% to the city or town that imposed the sales and use tax, to be distributed as provided in Subsection (6); and (ii) .125%, as applicable, to: (A) the public transit district in which the city or town is annexed; or (B) the eligible political subdivision for public transit services. (d) If a city or town imposes a sales and use tax under this section and the county subsequently imposes a sales and use tax under this section, the commission shall distribute the sales and use tax revenue collected within the city or town as described in Subsection (14)(c). (15) (a) (i) Notwithstanding any other provision in this section, if a city or town legislative body wishes to impose a sales and use tax under this section, the city or town legislative body shall pass the ordinance to impose a sales and use tax under this section on or before June 30, 2022. (ii) A city or town legislative body may not pass an ordinance to impose a sales and use tax under this section on or after July 1, 2022. (b) Notwithstanding the deadline described in Subsection (15)(a), any sales and use tax imposed under this section by passage of an ordinance by a city or town legislative body on or before June 30, 2022, may remain in effect.
Utah Code § 59-2-911 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-911
§ 59-2-911. Exceptions to maximum levy limitation.
Status: in_force

(1) The maximum levies set forth in Section 59-2-908 do not apply to and do not include: (a) levies made to pay outstanding judgment debts; (b) levies made in any special improvement districts; (c) levies made for extended services in any county service area; (d) levies made for county library services; (e) levies made for county animal welfare services; (f) levies made to be used for storm water, flood, and water quality control; (g) levies made to share disaster recovery expenses for public facilities and structures as a condition of state assistance when a Presidential Declaration has been issued under the Disaster Relief Act of 1974, 42 U.S.C. Sec. 5121; (h) levies made to pay interest and provide for a sinking fund in connection with any bonded or voter authorized indebtedness, including the bonded or voter authorized indebtedness of county service areas, special service districts, and special improvement districts; (i) levies made to fund local health departments; (j) levies made to fund public transit districts; (k) levies made to establish, maintain, and replenish special improvement guaranty funds; (l) levies made in any special service district; (m) levies made to fund municipal-type services to unincorporated areas of counties under Title 17, Chapter 78, Part 5, Provision of Municipal-Type Services to Unincorporated Areas; (n) levies made to fund the purchase of paramedic or ambulance facilities and equipment and to defray administration, personnel, and other costs of providing emergency medical and paramedic services, but this exception only applies to those counties in which a resolution setting forth the intention to make those levies has been duly adopted by the county legislative body and approved by a majority of the voters of the county voting at a special or general election; (o) the multicounty and county assessing and collecting levies under Section 59-2-1602; and (p) all other exceptions to the maximum levy limitation pursuant to statute. (2) (a) Upon the retirement of bonds issued for the development of a convention complex described in Section 17-63-904, and notwithstanding Section 59-2-908, any county of the first class may continue to impose a property tax levy equivalent to the average property tax levy previously imposed to pay debt service on those retired bonds. (b) Notwithstanding that the imposition of the levy described in Subsection (2)(a) may not result in an increased amount of ad valorem tax revenue, the levy is subject to the notice requirements of Section 59-2-919. (c) The revenue from this continued levy shall be used only for the funding of convention facilities as defined in Section 59-12-602.
Utah Code § 59-1-809 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-809
§ 59-1-809. Commission authority related to the Multistate Tax Commission and governmental entities.
Status: in_force

The commission may furnish to the Multistate Tax Commission, a taxing official of another state, the District of Columbia, or the United States or its territories, any information contained in: (1) a tax return or report, a related schedule, or a document filed pursuant to the tax laws of this state; or (2) the report of an audit or investigation made with respect to a tax return or report, a related schedule, or a document described in Subsection (1).
Utah Code § 59-12-1105 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1105
§ 59-12-1105. 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 § 59-2-324 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-324
§ 59-2-324. Entering corrected sum of taxes in assessment book.
Status: in_force

The county auditor shall then compute, and enter in a separate money column in the assessment book, the aggregate sum in dollars and cents to be paid as taxes on the property enumerated in the book. Taxes levied only on a certain kind or class of property for a special purpose, other than for state, county, city, town, and school purposes, etc., shall be separately set out, and shall foot up the column showing the total amount of the taxes, and the column of total value of property in the county, as corrected by the commission.
Utah Code § 59-7-803 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-803
§ 59-7-803. Filing returns -- Extension.
Status: in_force

(1) An organization subject to the tax imposed by this part shall file a state return on or before the date which the exempt organization is required to file its federal exempt organization business income tax return, including extensions. (2) If a valid federal extension is filed, the extension shall be considered valid for state purposes and payment of tax shall be made as provided in Section 59-7-507.
Utah Code § 59-2-512 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-512
§ 59-2-512. Land located in more than one county.
Status: in_force

(1) If contiguous land in agricultural use in one ownership is located in more than one county, compliance with this part: (a) shall be determined on the basis of the total area and production of the contiguous land; and (b) is not determined on the basis of the area or production of land that is located in one particular county. (2) If land in agricultural use in one ownership is located in more than one county but the land is not contiguous across county lines, compliance with the requirements of this part shall be determined on the basis of the total area and production of the land in each county.
Utah Code § 59-10-401 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-401
§ 59-10-401. Definitions.
Status: in_force

For purposes of this part: (1) "Employee" means and includes every individual performing services for an employer, either within or without, or both within or without the state of Utah, or any individual performing services within the state of Utah, the performance of which services constitutes, establishes, and determines the relationship between the parties as that of employer and employee, and includes offices of corporations, individuals, including elected officials, performing services for the United States Government or any agency or instrumentality thereof, or the state of Utah or any county, city, municipality, or political subdivision thereof. (2) "Employer" means a person or organization transacting business in or deriving any income from sources within the state of Utah for whom an individual performs or performed any services, of whatever nature, and who has control of the payment of wages for such services, or is the officer, agent, or employee of the person or organization having control of the payment of wages. It includes any officer or department of state or federal government, or any political subdivision or agency of the federal or state government, or any city organized under a charter, or any political body not a subdivision or agency of the state. (3) "Wages" means wages as defined in Section 3401 of the Internal Revenue Code.
Utah Code § 59-34-102 — Utah Code / Title 59 / Chapter 59-34 / § 59-34-102
§ 59-34-102. Imposition.
Status: in_force

(1) There is imposed an annual Boating Grant Tax on a vessel required to be registered under Section 73-18-7. (2) The division shall: (a) collect the tax imposed in Subsection (1); and (b) deposit the revenue from the tax imposed in Subsection (1) into the Utah Boating Grant Account created in Section 73-18-22.3. (3) Except as provided in Section 59-34-104, the Boating Grant Tax is: (a) for personal watercraft:Age of Personal WatercraftUtah Boating Grant Tax12 or more years$59 or more years but less than 12 years$126 or more years but less than 9 years$173 or more years but less than 6 years$22Less than 3 years$27 (b) for a collapsible inflatable vessel, pontoon, or sailboat, regardless of age:Length of VesselUtah Boating Grant Tax15 feet or more in length but less than 19 feet in length$719 feet or more in length but less than 23 feet in length$1223 feet or more in length but less than 27 feet in length$2027 feet or more in length but less than 31 feet in length$37 (c) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 15 feet or more in length but less than 19 feet in length:Age of VesselUtah Boating Grant Tax12 or more years$129 or more years but less than 12 years$326 or more years but less than 9 years$403 or more years but less than 6 years$55Less than 3 years$75 (d) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 19 feet or more in length but less than 23 feet in length:Age of VesselUtah Boating Grant Tax12 or more years$259 or more years but less than 12 years$606 or more years but less than 9 years$873 or more years but less than 6 years$110Less than 3 years$137 (e) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 23 feet or more in length but less than 27 feet in length:Age of VesselUtah Boating Grant Tax12 or more years$509 or more years but less than 12 years$906 or more years but less than 9 years$1203 or more years but less than 6 years$155Less than 3 years$200 (f) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 27 feet or more in length but less than 31 feet in length:Age of VesselUtah Boating Grant Tax12 or more years$609 or more years but less than 12 years$1256 or more years but less than 9 years$1753 or more years but less than 6 years$250Less than 3 years$350 (g) $5 regardless of the age of the vessel if the vessel is: (i) less than 15 feet in length; (ii) a canoe; (iii) a jon boat; or (iv) a utility boat.
Utah Code § 59-5-209 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-209
§ 59-5-209. Adjudicative proceedings for correction of amount of tax.
Status: in_force

If any person feels aggrieved because of the amount of the 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 § 59-22-307 — Utah Code / Title 59 / Chapter 59-22 / § 59-22-307
§ 59-22-307. Participating manufacturer.
Status: in_force

(1) "Participating Manufacturer," which is referenced in Subsection 59-22-203(1), is defined in the Master Settlement Agreement as follows:""Participating Manufacturer" means a Tobacco Product Manufacturer that is or becomes a signatory to this Agreement, provided that (1) in the case of a Tobacco Product Manufacturer that is not an Original Participating Manufacturer, such Tobacco Product Manufacturer is bound by this Agreement and the Consent Decree, or, in any Settling State that does not permit amendment of the Consent Decree, a Consent Decree containing terms identical to those set forth in the Consent Decree, in all Settling States in which this Agreement and the Consent Decree binds Original Participating Manufacturers, provided, however, that such Tobacco Product Manufacturer need only become bound by the Consent Decree in those Settling State in which the Settling State has filed a Released Claim against it, and (2) in the case of a Tobacco Product Manufacturer that signs this Agreement after the MSA Execution Date, such Tobacco Product Manufacturer, within a reasonable period of time after signing this Agreement, makes any payments, including interest thereon at the Prime Rate, that it would have been obligated to make in the intervening period had it been a signatory as of the MSA Execution Date. "Participating Manufacturer" shall also include the successor of a Participating Manufacturer. Except as expressly provided in this Agreement, once an entity becomes a Participating Manufacturer such entity shall permanently retain the status of Participating Manufacturer. Each Participating Manufacturer shall regularly report its shipments of Cigarettes in or to the 50 United States, the District of Columbia and Puerto Rico to Management Science Associates, Inc., or a successor entity as set forth in Subsection (mm). Solely for purposes of calculations pursuant to Subsection IX(d), a Tobacco Product Manufacturer that is not a signatory to this Agreement shall be deemed to be a "Participating Manufacturer" if the Original Participating Manufacturers unanimously consent in writing." (2) Subsection IX(d) relates to Nonparticipating Manufacturer Adjustments.
Utah Code § 59-1-1709 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1709
§ 59-1-1709. Commission to send notice to delinquent taxpayer.
Status: in_force

(1) The commission shall, within three business days after the day on which the commission provides a notice of levy described in Section 59-1-1707 to a depository institution, notify a delinquent taxpayer that the commission has issued the notice of levy to the depository institution. (2) The notice described in Subsection (1) shall: (a) state the amount subject to levy as stated in the notice of levy described in Section 59-1-1707; (b) notify the delinquent taxpayer that the depository institution is required to secure the amount subject to levy in accordance with Section 59-1-1708; (c) identify each account subject to levy at the depository institution; and (d) describe the actions a delinquent taxpayer may take to: (i) satisfy the liability; or (ii) resolve an issue as to whether the commission has the authority to receive from a depository institution the amount subject to levy at the depository institution.
Utah Code § 59-2a-110 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-110
§ 59-2a-110. County legislative body authority to adopt rules or ordinances.
Status: in_force

A county legislative body may adopt rules or ordinances to: (1) effectuate a claim under this chapter, other than a claim under Part 2, Renter's Credit; or (2) designate one or more persons to perform the functions given to the county under this chapter.
Utah Code § 59-2a-305 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-305
§ 59-2a-305. Amount of homeowner's credit -- Cost-of-living adjustment -- Limitation -- General Fund as source of credit.
Status: in_force

(1) (a) Subject to Subsection (2), for a calendar year beginning on or after January 1, 2024, a claimant may claim a homeowner's credit that does not exceed the following amounts:If household income isHomeowner's credit$0 -- $13,884$1,259$13,885 -- $18,515$1,105$18,516 -- $23,141$954$23,142 -- $27,770$726$27,771 -- $32,401$577$32,402 -- $36,754$351$36,755 -- $40,840$197 (b) For a calendar year beginning on or after January 1, 2025, the commission shall increase or decrease the household income eligibility amounts and the credits under Subsection (1)(a) by a percentage equal to the percentage difference between the consumer price index for the preceding calendar year and the consumer price index for calendar year 2023. (2) (a) An individual may not receive the homeowner's credit under this section or the abatement described in Subsection 59-2a-101(21) on 20% of the fair market value of the residence if: (i) the individual is claimed as a personal exemption on another individual's federal income tax return during any portion of a calendar year for which the individual seeks to claim the homeowner's credit under this section; (ii) the individual is a dependent with respect to whom another individual claims a tax credit under Section 24(h)(4), Internal Revenue Code, during any portion of a calendar year for which the individual seeks to claim the homeowner's credit under this section; or (iii) the individual did not own the residence for the entire calendar year for which the individual claims the homeowner's credit. (b) For a calendar year in which a residence is sold, the amount received as a homeowner's credit under this section or as an abatement described in Subsection 59-2a-101(21) on 20% of the fair market value of the residence shall be repaid to the county on or before the day on which the sale of the residence closes. (3) A payment for a homeowner's credit allowed by this section, and authorized by Section 59-2a-302, shall be paid from the General Fund. (4) After the commission has adjusted the homeowner credit amount under Subsection (1)(b), the commission shall increase each homeowner credit amount under Subsection (1) by $49.
Utah Code § 59-2-1349 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1349
§ 59-2-1349. Co-owners -- Procedures for redemption.
Status: in_force

If two or more persons own an undivided interest in property on which a tax or tax notice charge delinquency exists, any owner may redeem the owner's interest in the property upon payment of that portion of the taxes, tax notice charges, interest, penalties, and administrative costs which the owner's interest bears to the whole, as determined by the county legislative body.
Utah Code § 59-15-101 — Utah Code / Title 59 / Chapter 59-15 / § 59-15-101
§ 59-15-101. Tax basis -- Rate.
Status: in_force

(1) As used in this chapter, "beer" means: (a) beer as defined in Section 32B-1-102; or (b) heavy beer as defined in Section 32B-1-102. (2) (a) A tax is imposed at the rate specified in Subsection (2)(b) on beer that is imported or manufactured for sale, use, or distribution in this state. (b) The rate of the tax imposed under this Subsection (2) is: (i) $13.10 per 31-gallon barrel for beer imported or manufactured before July 1, 2024; (ii) $13.35 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2024, and before July 1, 2025; (iii) $13.60 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2025, and before July 1, 2026; (iv) $13.85 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2026, and before July 1, 2027; and (v) $14.10 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2027. (c) The tax imposed under this Subsection (2): (i) shall be imposed at a proportionate rate for: (A) any quantity of beer other than a 31-gallon barrel; or (B) the fractional parts of a 31-gallon barrel; and (ii) may not be imposed more than once on the same beer. (3) A tax may not be imposed on beer: (a) sold to the United States and its agencies; or (b) (i) manufactured or imported for sale, use, or distribution outside the state; and (ii) exported from the state.
Utah Code § 59-2-910 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-910
§ 59-2-910. Amount available for each purpose.
Status: in_force

The county legislative body shall determine the amount which shall be available for each purpose authorized by law.
Utah Code § 59-12-1302 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1302
§ 59-12-1302. Imposition of tax -- Base -- Rate -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax -- Administrative charge.
Status: in_force

(1) Beginning on or after January 1, 1998, the governing body of a town may impose a tax as provided in this part in an amount that does not exceed 1%. (2) A town may impose a tax as provided in this part if the town imposed a license fee or tax on businesses based on gross receipts under Section 10-1-203 on or before January 1, 1996. (3) A town imposing a tax under this section shall: (a) except as provided in Subsection (4), impose the tax on the transactions described in Subsection 59-12-103(1) located within the town; and (b) provide an effective date for the tax as provided in Subsection (5). (4) (a) A town may not impose a tax under this section on: (i) 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 (ii) except as provided in Subsection (4)(c), amounts paid or charged for food and food ingredients. (b) For purposes of this Subsection (4), the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215. (c) A town 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. (5) (a) For purposes of this Subsection (5): (i) "Annexation" means an annexation to a town under Title 10, Chapter 2, Part 8, Annexation. (ii) "Annexing area" means an area that is annexed into a town. (b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a town enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal, or change 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 town. (ii) The notice described in Subsection (5)(b)(i)(B) shall state: (A) that the town will enact or repeal a tax or change the rate of 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 town enacts the tax or changes the rate of the tax described in Subsection (5)(b)(ii)(A), the rate of the tax. (c) (i) If the billing period for the transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under Subsection (1), the enactment of the tax or the tax rate increase 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 or the tax rate increase. (ii) The repeal of a tax or a tax rate decrease 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 or the tax rate decrease imposed under Subsection (1). (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, repeal, or change in the rate 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, repeal, or change in the rate of the tax 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, repeal, or change in the rate of a tax under this part for an annexing area, the enactment, repeal, or change 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 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, repeal, or change in the rate of 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) if the town enacts the tax or changes the rate of the tax described in Subsection (5)(e)(ii)(A), the rate of the tax. (f) (i) If the billing period for a transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under Subsection (1), the enactment of the tax or the tax rate increase 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 or the tax rate increase. (ii) The repeal of a tax or a tax rate decrease 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 or the tax rate decrease imposed under Subsection (1). (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, repeal, or change in the rate 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, repeal, or change in the rate of the tax 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) The commission shall: (a) distribute the revenue generated by the tax under this section to the town imposing the tax; and (b) except as provided in Subsection (8), administer, collect, and enforce the tax authorized under this section in accordance with: (i) the same procedures used to administer, collect, and enforce the tax under: (A) Part 1, Tax Collection; or (B) Part 2, Local Sales and Use Tax Act; and (ii) Chapter 1, General Taxation Policies. (7) 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. (8) A tax under this section is not subject to Subsections 59-12-205(2) and (4) through (6).
Utah Code § 59-2-1310 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1310
§ 59-2-1310. Collection by seizure and sale -- Procedure -- Costs.
Status: in_force

(1) The treasurer shall collect the taxes delinquent on personal property assessed by the commission as determined by the assessor, except when sufficient real estate is liable for the tax, by seizure and sale of any personal property owned by the delinquent taxpayer. (2) The sale shall be at public auction, and of a sufficient amount of property to pay the taxes and costs, and when practicable shall be made in the city, town, or precinct where seized. (3) The sale shall be made after one week's notice of the time and place of the sale, given by: (a) (i) publication in a newspaper having general circulation in the county; and (ii) publication in accordance with Section 45-1-101; and (b) posting in three public places in the county. (4) For seizing or selling personal property the treasurer may charge in each case the actual and necessary expenses for travel and seizing, handling, keeping, selling, or caring for property so seized or sold. (5) On payment of the price bid for any personal property sold, its delivery, with a bill of sale, vests title in the purchaser. (6) All excess of the proceeds of any sale over the taxes and costs shall be returned to the owner of the property sold, and until claimed shall be deposited in the county treasury and disposed of under Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act, subject to the order of the owner, or the owner's heirs or assigns. (7) If there is no acceptable purchaser of the property, the property shall be declared the property of the county. The county executive may sell or rent any property held in the name of the county at any time after the sale upon terms determined by the county legislative body. (8) The unsold portion of any property may be left at the place of sale at the risk of the owner.
Utah Code § 59-2-1702 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1702
§ 59-2-1702. Definitions.
Status: in_force

As used in this part: (1) "Actively devoted to urban farming" means that: (a) land is devoted to active urban farming activities; and (b) (i) the land produces greater than 50% of the average agricultural production per acre: (A) as determined under Section 59-2-1703; and (B) for the given type of land and the given county or area; or (ii) agricultural production on the land generates annual gross sales of at least $1,000 for each quarter-acre of land devoted to active urban farming activities. (2) "Rollback tax" means the tax imposed under Section 59-2-1705. (3) "Urban farming" means: (a) cultivating food or other marketable crop or engaging in livestock production, including grazing; and (b) performing the activity described in Subsection (3)(a) with a reasonable expectation of profit and from irrigated land located in a county that has adopted an ordinance governing urban farming in accordance with Section 59-2-1714. (4) "Withdrawn from this part" means that land that has been assessed under this part is no longer assessed under this part or eligible for assessment under this part for any reason including that: (a) an owner voluntarily requests that the land be withdrawn from this part; (b) the land is no longer actively devoted to urban farming; (c) (i) the land has a change in ownership; and (ii) (A) the new owner fails to apply for assessment under this part as required by Section 59-2-1707; or (B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part; (d) (i) the legal description of the land changes; and (ii) (A) an owner fails to apply for assessment under this part, as required by Section 59-2-1707; or (B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part; (e) the owner of the land fails to file an application as provided in Section 59-2-1707; or (f) except as provided in Section 59-2-1703, the land fails to meet a requirement of Section 59-2-1703.
Utah Code § 59-1-1407 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1407
§ 59-1-1407. Mathematical errors.
Status: in_force

(1) The commission shall correct a mathematical error. (2) The commission shall provide notice to a person if: (a) because of a mathematical error appearing on a return, an amount of tax, fee, or charge in excess of that shown upon the return is due; and (b) an assessment of the amount of tax, fee, or charge is or will be made on the basis of what would have been the correct amount of tax, fee, or charge but for the mathematical error. (3) The notice required by Subsection (2): (a) shall describe the mathematical error; and (b) is not considered to be a notice of deficiency. (4) For purposes of Subsection (2): (a) there is no restriction upon the assessment and collection of an amount of tax, fee, or charge described in Subsection (2); and (b) the person described in Subsection (2) does not have a right to: (i) file a petition to the commission on the basis of a notice provided under Subsection (2); or (ii) apply for review by a district court or the Utah Supreme Court of the determination of a mathematical error by the commission.
Utah Code § 59-14-707 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-707
§ 59-14-707. Commission rulemaking authority.
Status: in_force

In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to verify information for purposes of granting or denying a certification or renewal of certification under this part.
Utah Code § 59-2-314 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-314
§ 59-2-314. Penalty for failure to complete assessment book.
Status: in_force

Any assessor who fails to complete and deliver the assessment book to the county auditor within the time prescribed by law, or who fails to transmit the information required under Section 59-2-313 to the commission, shall pay a civil penalty of $1,000 to the county, or the county legislative body may deduct the civil penalty from the assessor's salary.
Utah Code § 59-2-1005 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1005
§ 59-2-1005. Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission.
Status: in_force

(1) (a) Except as provided in Section 59-2-306.5, a taxpayer owning personal property assessed by a county assessor under Section 59-2-301 may make an appeal relating to the value of the personal property by filing an application with the county legislative body no later than: (i) the expiration of the time allowed under Section 59-2-306 for filing a signed statement, if the county assessor requests a signed statement under Section 59-2-306; or (ii) 60 days after the mailing of the tax notice, for each other taxpayer. (b) A county legislative body shall: (i) after giving reasonable notice, hear an appeal filed under Subsection (1)(a); and (ii) render a written decision on the appeal within 60 days after receiving the appeal. (c) If the taxpayer is dissatisfied with a county legislative body decision under Subsection (1)(b), the taxpayer may file an appeal with the commission in accordance with Section 59-2-1006. (2) A taxpayer owning personal property subject to a fee in lieu of tax or a uniform tax under Article XIII, Section 2 of the Utah Constitution that is based on the value of the property may appeal the basis of the value by filing an appeal with the commission within 30 days after the mailing of the tax notice.
Utah Code § 59-14-207.5 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-207.5
§ 59-14-207.5. Transactions only with licensed manufacturers, importers, distributors, and retailers.
Status: in_force

(1) A manufacturer or importer may sell or distribute cigarettes to a licensee if that person is located or doing business in the state, including on any tribal lands located in the state. (2) An importer may obtain cigarettes only from a licensed manufacturer. (3) (a) A distributor may obtain cigarettes only from a licensed manufacturer, importer, or distributor. (b) A distributor may sell or distribute cigarettes to a person who is a licensed distributor or retailer, if that person is located or doing business in the state, including on any tribal lands in the state. (4) A retailer may obtain cigarettes only from a properly licensed person.
Utah Code § 59-10-529.1 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-529.1
§ 59-10-529.1. Time period for commission to issue a refund.
Status: in_force

(1) Except as provided in Subsection (2), the commission may not issue a refund before March 1. (2) The commission may issue a refund before March 1 if, before March 1, the commission determines that: (a) an employer has filed the one or more forms in accordance with Subsection 59-10-406(8) the employer is required to file with respect to an individual; and (b) the individual has filed a return in accordance with this chapter.
Utah Code § 59-10-1043 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1043
§ 59-10-1043. Nonrefundable tax credit for military retirement.
Status: in_force

(1) As used in this section: (a) (i) "Military retirement pay" means retirement pay, including survivor benefits, that relates to service in the armed forces or the reserve components, as described in 10 U.S.C. Sec. 10101. (ii) "Military retirement pay" does not include: (A) Social Security income; (B) 401(k) or IRA distributions; or (C) income from other sources. (b) "Survivor benefits" means the retired pay portion of the benefits described in 10 U.S.C. Secs. 1447 through 1455. (2) Except as provided in Section 59-10-1002.2, a claimant who receives military retirement pay may claim a nonrefundable tax credit against taxes equal to the product of: (a) the percentage listed in Subsection 59-10-104(2); and (b) the amount of military retirement pay that is included in adjusted gross income on the claimant's federal income tax return for the taxable year. (3) A claimant may not: (a) carry forward or carry back the amount of a tax credit that exceeds the claimant's tax liability for the taxable year; or (b) claim a tax credit under this section for a taxable year if a tax credit under Section 59-10-1019 is claimed on the claimant's return for the same taxable year.
Utah Code § 59-2-301.1 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-301.1
§ 59-2-301.1. Assessment of property subject to a conservation easement -- Assessment of golf course or hunting club -- Assessment of common areas.
Status: in_force

(1) As used in this section: (a) "Association" means the same as that term is defined in Section 57-8a-102. (b) "Common area" means: (i) for a condominium project subject to Title 57, Chapter 8, Condominium Ownership Act, the following property, unless otherwise provided in the declaration or lawful amendments to the declaration: (A) the land included within the condominium project, whether leasehold or in fee simple; (B) the foundations, columns, girders, beams, supports, main walls, roofs, halls, corridors, lobbies, stairs, stairways, fire escapes, entrances, and exits of the building; (C) the basements, yards, gardens, parking areas, and storage spaces; (D) the premises for lodging of janitors or persons in charge of the property; (E) installations of central services such as power, light, gas, hot and cold water, heating, refrigeration, air conditioning, and incinerating; (F) the elevators, tanks, pumps, motors, fans, compressors, ducts, and in general all apparatus and installations existing for common use; (G) community and commercial facilities as may be provided for in the declaration; and (H) all other parts of the property necessary or convenient to the property's existence, maintenance, and safety or normally in common use; and (ii) for an association subject to Title 57, Chapter 8a, Community Association Act, property that the association: (A) owns; (B) maintains; (C) repairs; or (D) administers. (c) "Condominium project" means the same as that term is defined in Section 57-8-3. (d) "Declaration" means the same as that term is defined in Section 57-8-3. (2) In assessing the fair market value of property subject to a conservation easement under Title 57, Chapter 18, Land Conservation Easement Act, a county assessor shall consider factors relating to the property and neighboring property that affect the fair market value of the property being assessed, including: (a) value that transfers to neighboring property because of the presence of a conservation easement on the property being assessed; (b) practical and legal restrictions on the development potential of the property because of the presence of the conservation easement; (c) the absence of neighboring property similarly subject to a conservation easement to provide a basis for comparing values between properties; and (d) any other factor that causes the fair market value of the property to be affected because of the presence of a conservation easement. (3) (a) In assessing the fair market value of a golf course or hunting club, a county assessor shall consider factors relating to the golf course or hunting club and neighboring property that affect the fair market value of the golf course or hunting club, including: (i) value that transfers to neighboring property because of the presence of the golf course or hunting club; (ii) practical and legal restrictions on the development potential of the golf course or hunting club; and (iii) the history of operation of the golf course or hunting club and the likelihood that the present use will continue into the future. (b) The valuation method a county assessor may use in determining the fair market value of a golf course or hunting club includes: (i) the cost approach; (ii) the income capitalization approach; and (iii) the sales comparison approach. (4) (a) When a plat contains a common area: (i) for purposes of assessment, each parcel that the plat creates has an equal ownership interest in the common area within the plat, unless the plat or an accompanying recorded document indicates a different division of interest for assessment purposes; and (ii) each instrument describing a parcel on the plat by the parcel's identifying plat number implicitly includes the ownership interest in the common area, even if that ownership interest is not explicitly stated in the instrument. (b) Except as otherwise provided by the plat or accompanying recorded document, a county assessor shall assess a common area consistent with the equal ownership interests described in Subsection (4)(a) and may not assess the common area in a manner that reflects a different division of interest. (c) In assessing the fair market value of property that is a common area, a county assessor shall consider factors relating to the property and neighboring property that affect the fair market value of the property being assessed, including: (i) value that transfers to neighboring property because the property is a common area; (ii) practical and legal restrictions on the development potential of the property because the property is a common area; (iii) the absence of neighboring property similarly situated as a common area to provide a basis for comparing values between properties; and (iv) any other factor that causes the fair market value of the property to be affected because the property is a common area.
Utah Code § 59-2-1339 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1339
§ 59-2-1339. Form of treasurer's certificate -- Contents of form.
Status: in_force

(1) On or before March 15 the treasurer shall complete the official record of delinquent taxes and tax notice charges and attach the treasurer's certificate to the record. (2) The certificate shall be substantially in the following form:State of Utah)ss.County of )I, ____, county treasurer of the county of ____, state of Utah, do certify that to the best of my knowledge the attached record is a full, true, and correct record and constitutes the official record of all properties which became delinquent for the year ____, and shows in the same order as the property appears on the assessment roll, the name of the person to whom the property is assessed, the description of the delinquent parcel and a reference to the parcel, serial, or account number under which the property was listed in the assessment roll, the amount of taxes, tax notice charges, penalties, administrative costs, the date of redemption, and by whom the property was redeemed if any redemption has been made.Signature ___________________County Treasurer of __________ County (3) The official record shall be maintained in the treasurer's office and shall include any subsequent delinquent taxes, tax notice charges, penalties, administrative costs, and redemptions pertaining to the properties listed thereon.
Utah Code § 59-13-307 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-307
§ 59-13-307. Supplier reports -- Signature required -- Penalties.
Status: in_force

(1) Each supplier shall file with the commission, on or before the last day of each month, a report on forms prescribed by the commission showing the amount of fuel delivered or removed during the preceding calendar month and any other information the commission may require to carry out the purposes of this part. (2) The report shall be signed by the supplier or a responsible representative. This signature need not be notarized, but when signed is considered to have been made under oath. The report shall be accompanied by a remittance payable to the commission for the amount of special fuel tax due. (3) A penalty is imposed under Section 59-1-401 upon each licensee and bonded supplier who fails to file any report as prescribed regardless of the imposition of other penalties under this part.
Utah Code § 59-1-201 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-201
§ 59-1-201. Composition of commission -- Terms -- Removal from office -- Appointment.
Status: in_force

(1) The commission shall be composed of four members appointed by the governor with the advice and consent of the Senate in accordance with Title 63G, Chapter 24, Part 2, Vacancies. (2) Subject to Subsection (3), the term of office of each commissioner shall be for four years and expire on June 30 of the year the term ends. (3) The governor shall stagger a term described in Subsection (2) so that the term of one commissioner expires each year. (4) A commissioner shall hold office until a successor is appointed and qualified. (5) (a) The governor may remove a commissioner from office for neglect of duty, inefficiency, or malfeasance, after notice and a hearing. (b) If the governor removes a commissioner from office and appoints another person to replace the commissioner, the person the governor appoints to replace the commissioner: (i) shall serve for the remainder of the unexpired term; and (ii) may be reappointed as the governor determines. (6) The individual the governor appoints or reappoints under Subsection (5) shall be made with the advice and consent of the Senate in accordance with Title 63G, Chapter 24, Part 2, Vacancies. (7) (a) Before appointing a commissioner, the governor shall request a list of names of potential appointees from: (i) the Utah State Bar; (ii) one or more organizations that represent certified public accountants who are licensed to practice in the state; (iii) one or more organizations that represent persons who assess or appraise property in the state; and (iv) one or more national organizations that: (A) offer a professional certification in the areas of property tax, sales and use tax, and state income tax; (B) require experience, education, and testing to obtain the certification; and (C) require additional education to maintain the certification. (b) In appointing a commissioner, the governor shall consider: (i) to the extent names of potential appointees are submitted, the names of potential appointees submitted in accordance with Subsection (7)(a); and (ii) any other potential appointee of the governor's own choosing.
Utah Code § 59-10-1015 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1015
§ 59-10-1015. Definitions -- Tax credit for live organ donation expenses -- Rulemaking authority.
Status: in_force

(1) As used in this section: (a) "human organ" means: (i) human bone marrow; or (ii) any part of a human: (A) intestine; (B) kidney; (C) liver; (D) lung; or (E) pancreas; (b) "live organ donation" means that an individual who is living donates one or more of that individual's human organs: (i) to another human; and (ii) to be transplanted: (A) using a medical procedure; and (B) to the body of the other human; and (c) (i) "live organ donation expenses" means the total amount of expenses: (A) incurred by a claimant; and (B) that: (I) are not reimbursed to that claimant by any person; (II) are directly related to a live organ donation by: (Aa) the claimant; or (Bb) another individual that the claimant is allowed to claim as a dependent in accordance with Section 151, Internal Revenue Code; and (III) are for: (Aa) travel; (Bb) lodging; or (Cc) a lost wage; and (ii) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define "lost wage." (2) For taxable years beginning on or after January 1, 2005, a claimant may claim a nonrefundable tax credit: (a) as provided in this section; (b) against taxes otherwise due under this chapter; (c) for live organ donation expenses incurred during the taxable year for which the live organ donation occurs; and (d) in an amount equal to the lesser of: (i) the actual amount of the live organ donation expenses; or (ii) $10,000. (3) If the amount of a tax credit under this section exceeds a claimant's tax liability under this chapter for a taxable year, the amount of the tax credit that exceeds the claimant's tax liability may be carried forward for a period that does not exceed the next five taxable years.
Utah Code § 59-2-213 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-213
§ 59-2-213. Duty to furnish assessment roll to counties.
Status: in_force

(1) The commission shall prepare and furnish to each county an assessment roll in which the county assessor of each county shall list all property within the county. (2) In counties using computerized listings, the county assessor shall furnish the information required under Subsection (1) pursuant to procedures established by the commission.
Utah Code § 59-7-108 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-108
§ 59-7-108. Distributions by corporations.
Status: in_force

(1) (a) For purposes of this chapter, a distribution is made out of earnings or profits to the extent of the earnings or profits, and from the most recently accumulated earnings or profits. (b) (i) Subject to Subsection (1)(b)(ii), any earnings or profits accumulated or increase in value of property accrued before January 1, 1931, may be excluded from taxable income after the earnings and profits accumulated after December 31, 1930 have been distributed. (ii) A distribution described in Subsection (1)(b)(i) shall be applied against and reduce the basis of the stock. (2) (a) Subject to Subsection (2)(b), if any distribution that is not in partial or complete liquidation is made by a corporation to its shareholders, is not out of increase in value of property accrued before January 1, 1931, and is not out of earnings or profits, the amount of the distribution shall be applied against and reduce the basis of the stock. (b) If a distribution described in Subsection (2)(a) is in excess of the basis of the stock, the excess shall be treated as a gain from the sale or exchange of property.
Utah Code § 59-12-110 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-110
§ 59-12-110. Refunds procedures.
Status: in_force

(1) A seller that files a claim for a refund under Section 59-12-107 for bad debt shall file the claim with the commission within three years from the date on which the seller could first claim the refund for the bad debt. (2) A seller that files a claim for a refund for a repossessed item shall file the claim with the commission within three years from the date the item is repossessed. (3) Except as provided in Subsection (1) or (2), procedures and requirements for a taxpayer to obtain a refund from the commission are as provided in Section 59-1-1410.
Utah Code § 59-1-601 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-601
§ 59-1-601. District court jurisdiction.
Status: in_force

(1) In addition to the jurisdiction granted in Section 63G-4-402, beginning July 1, 1994, the district court shall have jurisdiction to review by trial de novo all decisions issued by the commission after that date resulting from formal adjudicative proceedings. (2) As used in this section, "trial de novo" means an original, independent proceeding, and does not mean a trial de novo on the record. (3) (a) In any appeal to the district court pursuant to this section taken after January 1, 1997, the commission shall certify a record of its proceedings to the district court. (b) This Subsection (3) supercedes Section 63G-4-403 pertaining to judicial review of formal adjudicative proceedings.
Utah Code § 59-12-2401 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2401
§ 59-12-2401. Definitions.
Status: in_force

As used in this part: (1) "Emergency services" means: (a) emergency medical services as defined in Section 53-2d-101; (b) fire protection services; or (c) a combination of emergency medical services, as defined in Section 53-2d-101, and fire protection services. (2) "Emergency services tax" means the sales and use tax authorized under Section 59-12-2402. (3) "Governing body" means: (a) for a county, city, or town, the legislative body of the county, city, or town; or (b) for a special service district: (i) the legislative body of the county, city, or town that established the special service district, if no administrative control board has been created under Section 17D-1-301; or (ii) the administrative control board of the special service district, if an administrative control board has been created under Section 17D-1-301. (4) "Qualifying political subdivision" means: (a) a specified county; (b) a special service district established under Title 17D, Chapter 1, Special Service District Act, to provide emergency services within a specified county; or (c) a city or town that: (i) is located: (A) within a specified county; and (B) outside the boundaries of a special service district described in Subsection (4)(b); and (ii) provides, or contracts with a special service district described in Subsection (4)(b) to receive, emergency services within the city or town. (5) "Specified county" means a county of the second or third class, as classified in Section 17-60-104, that contains: (a) a national park and two or more state parks within or partially within the county's boundaries; and (b) a municipality with a population of 95,000 or more.
Utah Code § 59-1-402 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-402
§ 59-1-402. Definitions -- Interest.
Status: in_force

(1) As used in this section: (a) "Final judicial decision" means a final ruling by a court of this state or the United States for which the time for any further review or proceeding has expired. (b) "Retroactive application of a judicial decision" means the application of a final judicial decision that: (i) invalidates a state or federal taxation statute; and (ii) requires the state to provide a refund for an overpayment that was made: (A) before the final judicial decision; or (B) during the 180-day period after the final judicial decision. (c) (i) "Tax, fee, or charge" means: (A) a tax, fee, or charge the commission administers under: (I) this title; (II) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; (III) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act; (IV) Section 19-6-410.5; (V) Section 19-6-714; (VI) Section 19-6-805; (VII) Section 34A-2-202; (VIII) Section 40-6-14; or (IX) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges; or (B) another amount that by statute is subject to interest imposed under this section. (ii) "Tax, fee, or charge" does not include a tax, fee, or charge imposed under: (A) Title 41, Chapter 1a, Motor Vehicle Act, except for Section 41-1a-301; (B) Title 41, Chapter 3, Motor Vehicle Business Regulation Act; (C) Chapter 2, Property Tax Act, except for Section 59-2-1309; (D) Chapter 3, Tax Equivalent Property Act; (E) Chapter 4, Privilege Tax; or (F) Chapter 13, Part 5, Interstate Agreements. (2) Except as otherwise provided for by law, the commission shall calculate the interest rate for a calendar year for a tax, fee, or charge the commission administers based on the federal short-term rate determined by the Secretary of the Treasury under Section 6621, Internal Revenue Code, in effect for the preceding fourth calendar quarter. (3) The interest rate calculation shall be as follows: (a) except as provided in Subsection (7), in the case of an overpayment or refund, the commission shall calculate simple interest at the rate of two percentage points above the federal short-term rate; or (b) in the case of an underpayment, deficiency, or delinquency, the commission shall calculate simple interest at the rate of two percentage points above the federal short-term rate. (4) Notwithstanding Subsection (2) or (3), the commission shall determine the interest rate applicable to certain installment sales for purposes of a tax under Chapter 7, Corporate Franchise and Income Taxes, in accordance with Section 453A, Internal Revenue Code, as provided in Section 59-7-112. (5) (a) Except as provided in Subsection (5)(c), the commission may not pay interest on an overpayment of a tax, fee, or charge if the overpayment of the tax, fee, or charge is refunded within: (i) 45 days after the last date provided for filing the return: (A) with respect to a tax under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act; and (B) if the return is filed electronically; or (ii) 90 days after the last date provided for filing the return: (A) with respect to a tax, fee, or charge, except for a tax under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act; or (B) if the return is not filed electronically. (b) Except as provided in Subsection (5)(c), if a person files a return after the last date provided for filing the return, interest is not allowed on the overpayment if the overpayment is refunded within: (i) 45 days after the date the return is filed: (A) with respect to a tax under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act; and (B) if the return is filed electronically; or (ii) 90 days after the date the return is filed: (A) with respect to a tax, fee, or charge, except for a tax under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act; or (B) if the return is not filed electronically. (c) (i) Subject to Subsection (5)(c)(ii), for an amended return, the commission shall pay interest on an overpayment for a time period: (A) that begins on the later of the date the original return was filed orthe due date for filing the original return not including any extensions for filing the original return; and (B) that ends on the date the commission receives the amended return. (ii) (A) For interest that accrues on or after January 1, 2026, the maximum amount of interest authorized by Subsection (5)(c)(i) is $100 per calendar year. (B) Subsection (5)(c)(ii)(A) does not apply to an overpayment provided to a federally recognized tribe or an overpayment resulting from commission error. (iii) For an amended return filed electronically with respect to a tax under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act, the commission shall pay interest on an overpayment if the commission does not process a refund of the overpayment within a 45-day period after the date the commission receives the amended return, for a time period: (A) that begins 46 days after the commission receives the amended return; and (B) that ends on the date that the commission completes processing the refund of the overpayment. (iv) For an amended return not filed electronically or with respect to any tax, fee, or charge not described in Subsection (5)(c)(iii), the commission shall pay interest on an overpayment if the commission does not process a refund of the overpayment within a 90-day period after the date the commission receives the amended return, for a time period: (A) that begins 91 days after the commission receives the amended return; and (B) that ends on the date that the commission completes processing the refund of the overpayment. (6) The commission shall compute interest on any underpayment, deficiency, or delinquency of a tax, fee, or charge from the time the original return is due, excluding any filing or payment extensions, to the date the payment is received. (7) The commission may not pay interest on a refund relating to an overpayment of a tax, fee, or charge that arises from a statute that is determined to be invalid under state or federal law or declared unconstitutional under the constitution of the United States or Utah if the basis for the refund is the retroactive application of a judicial decision upholding the claim of unconstitutionality or the invalidation of a statute.
Utah Code § 59-14-610 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-610
§ 59-14-610. Creation of Tobacco Control Restricted Account.
Status: in_force

(1) There is created within the General Fund a restricted account known as the Tobacco Control Restricted Account. (2) The Tobacco Control Restricted Account consists of: (a) all profits, gains, gross receipts, or other benefits ordered to be disgorged by the court under the provisions of Subsection 59-14-609(3); and (b) interest on account money. (3) Upon appropriations by the Legislature, money from the account shall be used for the enforcement of this part and the Master Settlement Agreement.
Utah Code § 59-31-203 — Utah Code / Title 59 / Chapter 59-31 / § 59-31-203
§ 59-31-203. License revocation and reinstatement.
Status: in_force

(1) The commission shall, on a reasonable notice and after a hearing, revoke the license of any licensee violating any provisions of this chapter. (2) A license may not be reissued to a licensee described in Subsection (1) until the licensee has complied with the requirements of this chapter, including paying any: (a) tax due under Part 3, Tax; (b) penalty as provided in Section 59-1-401; and (c) interest as provided in Section 59-1-402.
Utah Code § 59-2a-501 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-501
§ 59-2a-501. Veteran armed forces exemption amount.
Status: in_force

(1) In accordance with this part, the amount of taxable value of eligible property described in Subsection (2) or (3) is exempt from taxation if the eligible property is owned by a veteran claimant. (2) (a) Except as provided in Subsection (3), the amount of taxable value of eligible property that is exempt under Subsection (1) is equal to the percentage of disability described in the statement of disability multiplied by the adjusted taxable value limit. (b) The amount of an exemption calculated under Subsection (2)(a) may not exceed the taxable value of the eligible property. (c) A county shall consider a veteran with a disability to have a 100% disability, regardless of the percentage of disability described on the statement of disability, if the United States Department of Veterans Affairs certifies the veteran in the classification of individual unemployability. (d) A county may not allow an exemption claimed under this section if the percentage of disability listed on the statement of disability is less than 10%. (3) The amount of taxable value of eligible property that is exempt under Subsection (1) is equal to the total taxable value of the veteran claimant's eligible property if the property is owned by: (a) the unmarried surviving spouse of a veteran who was killed in action or died in the line of duty; (b) a minor orphan of a veteran who was killed in action or died in the line of duty; or (c) the unmarried surviving spouse or minor orphan of a deceased veteran with a disability: (i) who served in the military service of the United States or the state prior to January 1, 1921; and (ii) whose percentage of disability described in the statement of disability is 10% or more. (4) For purposes of this section and Section 59-2a-502, an individual who received an honorable or general discharge from military service of an active component of the United States Armed Forces or a reserve component of the United States Armed Forces: (a) is presumed to be a citizen of the United States; and (b) may not be required to provide additional proof of citizenship to establish that the individual is a citizen of the United States. (5) The Department of Veterans and Military Affairs created in Section 71A-1-201 shall, through an informal hearing held in accordance with Title 63G, Chapter 4, Administrative Procedures Act, resolve each dispute arising under this section concerning an individual's status as a veteran with a disability.
Utah Code § 59-9-108 — Utah Code / Title 59 / Chapter 59-9 / § 59-9-108
§ 59-9-108. Utah low-income housing tax credit.
Status: in_force

(1) As used in this section, "qualified taxpayer" means: (a) for a person claiming a tax credit under Section 59-7-607, the same as that term is defined in Section 59-7-607; or (b) for a person claiming a tax credit under Section 59-10-1010, the same as that term is defined in Section 59-10-1010. (2) A person may claim a nonrefundable tax credit against a tax liability under this section if: (a) the person is a qualified taxpayer who has been issued an allocation certificate by the Utah Housing Corporation under Section 59-7-607 or 59-10-1010, and the qualified taxpayer does not claim the tax credit under Chapter 7, Corporate Franchise and Income Taxes, Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act, or Chapter 10, Individual Income Tax Act; or (b) the person has been allocated a low-income housing tax credit in accordance with Section 59-7-607 or 59-10-1010, and the person does not claim the tax credit under Chapter 7, Corporate Franchise and Income Taxes, Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act, or Chapter 10, Individual Income Tax Act. (3) (a) If a tax credit is not claimed by a qualified taxpayer or by a person who has been allocated a low-income housing tax credit in the year in which the credit is earned because the tax credit is more than the tax liability owed, the tax credit may be carried back three years or may be carried forward five years as a credit against the tax liability. (b) Carryover tax credits under Subsection (3)(a) shall be applied against tax liability: (i) before the application of tax credits earned in the current year; and (ii) on a first-earned, first-used basis. (4) The commission may, in consultation with the Utah Housing Corporation, make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to implement this section.
Utah Code § 59-2-922 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-922
§ 59-2-922. Replacement resolution for greater tax rate.
Status: in_force

Except as provided in Section 59-2-921, if, after a taxing entity approves an initial tax rate, the taxing entity determines that a greater tax rate is required, the taxing entity shall adopt a replacement resolution after the taxing entity meets the notice and public hearing requirements of Section 59-2-919 to the extent required by Section 59-2-919.
Utah Code § 59-12-2214 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2214
§ 59-12-2214. County, city, or town option sales and use tax to fund a system for public transit, an airport facility, a water conservation project, or to be deposited into the County of the First Class Highway Projects Fund -- Base -- Rate.
Status: in_force

(1) Subject to the other provisions of this part, a county, city, or town may impose a sales and use tax of .25% on the transactions described in Subsection 59-12-103(1) located within the county, city, or town. (2) Notwithstanding Section 59-12-2212.2, and subject to Subsections (3) and (4), a county, city, or town that imposes a sales and use tax under this section shall expend the revenues collected from the sales and use tax: (a) to fund a system for public transit; (b) to fund a project or service related to an airport facility for the portion of the project or service that is performed within the county, city, or town within which the sales and use tax is imposed: (i) for a county that imposes the sales and use tax, if the airport facility is part of the regional transportation plan of the area metropolitan planning organization if a metropolitan planning organization exists for the area; or (ii) for a city or town that imposes the sales and use tax, if: (A) that city or town is located within a county of the second class; (B) that city or town owns or operates the airport facility; and (C) an airline is headquartered in that city or town; or (c) for a combination of Subsections (2)(a) and (b). (3) After application of Subsection 59-12-2206(5), a county of the first class that imposes a sales and use tax under this section shall expend the revenues collected from the sales and use tax as follows: (a) 80% of the revenues collected from the sales and use tax shall be expended to fund a system for public transit; and (b) except as provided in Subsection (5), 20% of the revenues collected from the sales and use tax shall be deposited into the County of the First Class Highway Projects Fund created by Section 72-2-121. (4) (a) A county of the third class that has a portion of the county annexed into a large public transit district and that has imposed a sales and use tax under this section as of January 1, 2020, may change the list of purposes for which the sales and use tax revenue may be expended if: (i) the proposed uses of the sales and use tax revenue are allowed uses described in this section; and (ii) in coordination with a relevant large public transit district, the county legislative body passes an ordinance describing the allowed uses of the sales and use tax revenue. (b) Notwithstanding Section 59-12-2208, and regardless of whether the imposition of the sales and use tax imposed under this section was submitted to the voters as described in Section 59-12-2208, the county legislative body is not required to submit an opinion question to the county's registered voters to change the allowed uses as described in Subsection (4)(a). (5) (a) For a fiscal year beginning on or after July 1, 2030, but beginning on or before July 1, 2060, $5,000,000 of the revenue described in Subsection (3)(b) shall be distributed to a county of the first class. (b) A county of the first class may expend the revenue described in Subsection (5)(a) for revitalization of a convention center owned by the county within a city of the first class and surrounding revitalization projects related to the convention center.
Utah Code § 59-2-1354 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1354
§ 59-2-1354. Notice of intention to foreclose -- Service of notice.
Status: in_force

Before the commencement of any action, 30 days' written notice of intention to do so shall be given to the owner, if known, by enclosing the notice in an envelope plainly addressed to the owner at the owner's post office address, as shown on the last assessment roll of the county in which the real estate is located, postage prepaid. If the post office address of any owner does not appear on the assessment roll, notice shall be addressed to the owner at the general delivery at the post office in the city, town, or precinct where the real estate is located, postage prepaid. Service of the notice is complete when deposited in the United States mail.
Utah Code § 59-7-502 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-502
§ 59-7-502. Change of taxable year or accounting period.
Status: in_force

(1) If a corporation changes its taxable year for federal income tax purposes, the new taxable year shall become the corporation's taxable year for Utah corporate franchise or income tax purposes. (2) If a corporation which does not file a federal tax return changes its accounting period, the new accounting period shall become the corporation's taxable year for Utah corporate franchise or income tax purposes if the change is approved by the commission.
Utah Code § 59-2-516 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-516
§ 59-2-516. Appeal to the county board of equalization.
Status: in_force

(1) Notwithstanding Section 59-2-1004and except as provided in Subsection (2), the owner of land may appeal the determination or denial of a county assessor to the county board of equalization within 60 days after the day on which: (a) the county assessor makes a determination under this part; or (b) the county assessor's failure to make a determination results in the owner's request being considered denied under this part. (2) Notwithstanding Subsection (1), the commission shall, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, make rules establishing circumstances under which an appeal may be filed with the county board of equalization no later than 60 days after the deadline for an appeal described in Subsection (1).
Utah Code § 59-14-407 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-407
§ 59-14-407. Reporting of manufacturer name.
Status: in_force

(1) As used in this section: (a) "Cigarette" has the same meaning as defined in Section 59-22-202. (b) "Tobacco product manufacturer" has the same meaning as defined in Section 59-22-202. (2) Any manufacturer, distributor, wholesaler, or retail dealer who under Section 59-14-205 affixes a stamp to an individual package or container of cigarettes manufactured or sold by a tobacco product manufacturer required to place funds into escrow under Section 59-22-203 shall report quarterly to the commission: (a) the quantity of cigarettes in the package or container; and (b) the name of the manufacturer of the cigarettes. (3) Any manufacturer, distributor, wholesaler, retail dealer, or other person who is required to pay the tax levied under Part 3, Tobacco Products, on a tobacco product defined as a cigarette under Section 59-22-202 and manufactured or sold by a tobacco product manufacturer required to place funds into escrow under Section 59-22-203 shall report quarterly to the commission: (a) the quantity of cigarettes upon which the tax is levied; and (b) the name of the manufacturer of each cigarette. (4) The reports under Subsections (2) and (3) shall be made no later than quarterly on or before the last day of the month following each calendar quarterly period pursuant to rules established by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (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 Part 3, Tobacco Products; 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 and tobacco products for which an accurate report was not filed; or (B) $5,000.
Utah Code § 59-10-517 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-517
§ 59-10-517. Timely mailing treated as timely filing and paying.
Status: in_force

(1) (a) If any return, claim, statement, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under authority of any provision of this chapter is, after such period or such date, delivered by United States mail to the agency, officer, or office with which such return, claim, statement, or other document is required to be filed, or to which such payment is required to be made, the date of the United States postmark stamped on the cover in which such return, claim, statement, or other document, or payment, is mailed shall be deemed to be the date of delivery or the date of payment, as the case may be. (b) Subsection (1)(a) shall apply only if: (i) the postmark date falls within the prescribed period or on or before the prescribed date: (A) for the filing (including any extension granted for such filing) of the return, claim, statement, or other document; or (B) for making the payment (including any extension granted for making such payment); and (ii) the return, claim, statement, or other document, or payment, was, within the time prescribed in Subsection (1)(b)(i), deposited in the mail in the United States in an envelope or other appropriate wrapper, postage prepaid, properly addressed to the agency, officer, or office with which the return, claim, statement, or other document is required to be filed, or to which such payment is required to be made. (2) This section shall apply in the case of postmarks not made by the United States post office only if and to the extent provided by rules prescribed by the commission. (3) (a) For purposes of this section, if any such return, claim, statement, or other document, or payment, is sent by United States registered mail: (i) such registration shall be prima facie evidence that the return, claim, statement, or other document was delivered to the agency, officer, or office to which addressed; and (ii) the date of registration shall be deemed the postmark date. (b) The commission may provide by rule the extent to which the provisions of Subsection (3)(a) with respect to prima facie evidence of delivery and the postmark date shall apply to certified mail. (4) This section does not apply with respect to currency or other medium of payment unless actually received and accounted for. (5) (a) If any deposit required to be made on or before a prescribed date is, after such date, delivered by the United States mail to the commission, such deposit shall be deemed received by the commission on the date the deposit was mailed. (b) Subsection (5)(a) applies only if the person required to make the deposit establishes that: (i) the date of mailing falls on or before the second day before the prescribed date for making the deposit (including any extension of time granted for making the deposit); and (ii) the deposit was, on or before such second day, mailed in the United States in an envelope or other appropriate wrapper, postage prepaid, properly addressed to the commission.
Utah Code § 59-14-201 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-201
§ 59-14-201. License -- Application of part -- Fee -- Bond -- Exceptions.
Status: in_force

1/1/2027 (1) It is unlawful for any person in this state to manufacture, import, distribute, barter, sell, exchange, or offer cigarettes for sale without first having obtained a license issued by the commission under Section 59-14-202. (2) Except for the tax rates described in Subsection 59-14-204(2), this part does not apply to a cigarette produced from a cigarette rolling machine. (3) (a) The commission shall charge $250 for issuing or renewing a license under this section. (b) The fee for reinstatement of a license that has been revoked, suspended, or allowed to expire is $250. (c) The commission shall deposit 88% of any fee received under this section to the fund described in Section 53-1-123. (4) (a) A license may not be issued until the applicant files a bond with the commission. The commission shall determine the form and the amount of the bond, the minimum amount of which shall be $500. The bond shall be executed by the applicant as principal, with a corporate surety, payable to the state and conditioned upon the faithful performance of all the requirements of this chapter, including the payment of all taxes, penalties, and other obligations. (b) An applicant is not required to post a bond if the applicant: (i) purchases during the license year only products that have the proper state stamp affixed as required by this chapter; and (ii) files an affidavit with the applicant's application attesting to this fact. (5) A person licensed under this section shall disclose on the application for a license each category of product the person will sell under the license from the following categories: (a) tobacco products; (b) nicotine products; or (c) electronic cigarette products.
Utah Code § 59-12-304 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-304
§ 59-12-304. 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 § 59-10-1033.1 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1033.1
§ 59-10-1033.1. Tax credit related to alternative fuel heavy duty vehicles.
Status: in_force

(1) As used in this section: (a) "Board" means the Air Quality Board created under Title 19, Chapter 2, Air Conservation Act. (b) "Director" means the director of the Division of Air Quality appointed under Section 19-2-107. (c) "Heavy duty vehicle" means a commercial category 7 or 8 vehicle, according to vehicle classifications established by the Federal Highway Administration. (d) "Natural gas" includes compressed natural gas and liquified natural gas. (e) "Qualified heavy duty vehicle" means a heavy duty vehicle that: (i) has never been titled or registered and has been driven less than 7,500 miles; and (ii) is fueled by natural gas, has a 100% electric drivetrain, or has a hydrogen-electric drivetrain. (f) "Qualified purchase" means the purchase of a qualified heavy duty vehicle. (g) "Qualified taxpayer" means a claimant, estate, or trust that: (i) purchases a qualified heavy duty vehicle; and (ii) receives a tax credit certificate from the director. (h) "Small fleet" means 40 or fewer heavy duty vehicles registered in the state and owned by a single claimant, estate, or trust. (i) "Tax credit certificate" means a certificate issued by the director certifying that a claimant, estate, or trust is entitled to a tax credit as provided in this section and stating the amount of the tax credit. (2) A qualified taxpayer may claim a nonrefundable tax credit against tax otherwise due under this chapter: (a) in an amount equal to: (i) $15,000, if the qualified purchase occurs during calendar year 2021; (ii) $13,500, if the qualified purchase occurs during calendar year 2022; (iii) $12,000, if the qualified purchase occurs during calendar year 2023; (iv) $10,500, if the qualified purchase occurs during calendar year 2024; (v) $9,000, if the qualified purchase occurs during calendar year 2025; (vi) $7,500, if the qualified purchase occurs during calendar year 2026; (vii) $6,000, if the qualified purchase occurs during calendar year 2027; (viii) $4,500, if the qualified purchase occurs during calendar year 2028; (ix) $3,000, if the qualified purchase occurs during calendar year 2029; and (x) $1,500, if the qualified purchase occurs during calendar year 2030; and (b) if the qualified taxpayer certifies under oath that over 50% of the miles that the heavy duty vehicle that is the subject of the qualified purchase will travel annually will be within the state. (3) (a) Except as provided in Subsection (3)(b), a claimant, estate, or trust may not submit an application for, and the director may not issue to the claimant, estate, or trust, a tax credit certificate under this section in any taxable year for a qualified purchase if the director has already issued tax credit certificates to the claimant, estate, or trust for 10 qualified purchases in the same taxable year. (b) If, by May 1 of any year, more than 30% of the aggregate annual total amount of tax credits under Subsection (5) has not been claimed, a claimant, estate, or trust may submit an application for, and the director may issue to the claimant, estate, or trust, one or more tax credit certificates for up to eight additional qualified purchases, even if the director has already issued to that claimant, estate, or trust tax credit certificates for the maximum number of qualified purchases allowed under Subsection (3)(a). (4) (a) Subject to Subsection (4)(b), the director shall reserve 25% of all tax credits available under this section for qualified taxpayers with a small fleet. (b) Subsection (4)(a) does not prevent a claimant, estate, or trust from submitting an application for, or the director from issuing, a tax credit certificate if, before October 1, qualified taxpayers with a small fleet have not reserved under Subsection (5)(b) tax credits for the full amount reserved under Subsection (4)(a). (5) (a) The aggregate annual total amount of tax credits represented by tax credit certificates that the director issues under this section and Section 59-7-618.1 may not exceed $500,000. (b) The board shall, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, make rules to establish a process under which a claimant, estate, or trust may reserve a potential tax credit under this section for a limited time to allow the claimant, estate, or trust to make a qualified purchase with the assurance that the aggregate limit under Subsection (5)(a) will not be met before the claimant, estate, or trust is able to submit an application for a tax credit certificate. (6) (a) (i) A claimant, estate, or trust wishing to claim a tax credit under this section shall, using forms the board requires by rule: (A) submit to the director an application for a tax credit; (B) provide the director proof of a qualified purchase; and (C) submit to the director the certification under oath required under Subsection (2)(b). (ii) Upon receiving the application, proof, and certification required under Subsection (6)(a)(i), the director shall provide the claimant, estate, or trust a written statement from the director acknowledging receipt of the proof. (b) If the director determines that a claimant, estate, or trust qualifies for a tax credit under this section, the director shall: (i) determine the amount of tax credit the claimant, estate, or trust is allowed under this section; and (ii) provide the claimant, estate, or trust with a written tax credit certificate: (A) stating that the claimant, estate, or trust has qualified for a tax credit; and (B) showing the amount of tax credit for which the claimant, estate, or trust has qualified under this section. (c) A qualified taxpayer shall retain the tax credit certificate. (d) The director shall at least annually submit to the commission a list of all qualified taxpayers to which the director has issued a tax credit certificate and the amount of each tax credit represented by the tax credit certificates. (7) The tax credit under this section is allowed only: (a) against a tax owed under this chapter in the taxable year by the qualified taxpayer; (b) for the taxable year in which the qualified purchase occurs; and (c) once per vehicle. (8) A qualified taxpayer may not assign a tax credit or a tax credit certificate under this section to another person. (9) If the qualified taxpayer receives a tax credit certificate under this section that allows a tax credit in an amount that exceeds the qualified taxpayer's tax liability under this chapter for a taxable year, the qualified taxpayer may carry forward the amount of the tax credit that exceeds the tax liability for a period that does not exceed the next five taxable years.
Utah Code § 59-10-1108 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1108
§ 59-10-1108. Refundable motion picture tax credit.
Status: in_force

(1) As used in this section: (a) "Motion picture company" means a claimant, estate, or trust that meets the definition of a motion picture company under Section 63N-8-102. (b) "Office" means the Governor's Office of Economic Development created in Section 63N-1a-301. (c) "State-approved production" means the same as that term is defined in Section 63N-8-102. (2) A motion picture company may claim a refundable tax credit for a state-approved production. (3) The tax credit under this section is the amount listed as the tax credit amount on the tax credit certificate that the office issues to a motion picture company under Section 63N-8-103 for the taxable year. (4) (a) In accordance with any rules prescribed by the commission under Subsection (4)(b), the commission shall make a refund to a motion picture company that claims a tax credit under this section if the amount of the tax credit exceeds the motion picture company's tax liability for the taxable year. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing procedures for making a refund to a motion picture company as required by Subsection (4)(a). (5) (a) (i) To assist the Revenue and Taxation Interim Committee with the review required by Section 59-10-137, the office shall provide the following information, if available to the office, to the Office of the Legislative Fiscal Analyst by electronic means: (A) the amount of tax credit the office grants to each taxpayer for each calendar year; (B) estimates of the amount of tax credit that the office will grant for each of the next three calendar years; (C) the criteria the office uses in granting a tax credit; (D) the dollars left in the state, as defined in Section 63N-8-102, by each motion picture company for each calendar year; (E) the information contained in the office's latest report under Section 63N-8-105; and (F) any other information that the Office of the Legislative Fiscal Analyst requests. (ii) In providing the information described in Subsection (5)(a)(i), the office shall redact information that identifies a recipient of a tax credit under this section. (iii) If, notwithstanding the redactions made under Subsection (5)(a)(ii), reporting the information described in Subsection (5)(a)(i) might disclose the identity of a recipient of a tax credit, the office may file a request with the Revenue and Taxation Interim Committee to provide the information described in Subsection (5)(a)(i) in the aggregate for all taxpayers that receive the tax credit under this section. (b) The Office of the Legislative Fiscal Analyst shall report to the Revenue and Taxation Interim Committee a summary and analysis of the information provided to the Office of the Legislative Fiscal Analyst by the office under Subsection (5)(a).
Utah Code § 59-12-401 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-401
§ 59-12-401. Resort communities tax authority for cities, towns, and certain authorities and certain counties -- Base -- Rate -- Collection fees.
Status: in_force

(1) (a) In addition to other sales and use taxes, a city or town in which the transient room capacity as defined in Section 59-12-405 is greater than or equal to 66% of the municipality's permanent population may impose a sales and use tax of up to 1.1% on the transactions described in Subsection 59-12-103(1) located within the city or town. (b) Notwithstanding Subsection (1)(a), a city or town may not impose a tax under this section on: (i) (A) the sale of a motor vehicle, an aircraft, a watercraft, a modular home, a manufactured home, or a mobile home; (B) 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 (C) except as provided in Subsection (1)(d), amounts paid or charged for food and food ingredients; (ii) transactions that occur in the district sales tax area, as defined in Subsection (4), if the fairpark district, as defined in Subsection (4), has imposed a tax under Subsection (4); (iii) transactions that occur within a project area described in a project area plan adopted by the military installation development authority under Title 63H, Chapter 1, Military Installation Development Authority Act, if the military installation development authority has imposed a tax under Subsection (3); (iv) transactions that occur within the sales and use tax boundary of a major sporting event venue zone under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, if the creating entity of the major sporting event venue zone has imposed a tax under Subsection (5). (c) 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. (d) A city or town imposing a tax under this section shall impose the tax on the purchase price or the 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. (2) (a) An amount equal to the total of any costs incurred by the state in connection with the implementation of Subsection (1) which exceed, in any year, the revenues received by the state from its collection fees received in connection with the implementation of Subsection (1) shall be paid over to the state General Fund by the cities and towns which impose the tax provided for in Subsection (1). (b) Amounts paid under Subsection (2)(a) shall be allocated proportionally among those cities and towns according to the amount of revenue the respective cities and towns generate in that year through imposition of that tax. (3) (a) Subject to Section 63H-1-203, the military installation development authority created in Section 63H-1-201 may impose a tax under this section on the transactions described in Subsection 59-12-103(1) located within a project area described in a project area plan adopted by the authority under Title 63H, Chapter 1, Military Installation Development Authority Act, as though the authority were a city or a town. (b) For purposes of calculating the permanent population within a project area, the board, as defined in Section 63H-1-102, shall: (i) use the actual number of permanent residents within the project area as determined by the board; (ii) include in the calculation of transient room capacity the number, as determined by the board, of approved high-occupancy lodging units, recreational lodging units, special lodging units, and standard lodging units, even if the units are not constructed; (iii) adopt a resolution verifying the population number; and (iv) provide the commission any information required in Section 59-12-405. (c) Notwithstanding Subsection (1)(a), a board as defined in Section 63H-1-102 may impose the sales and use tax under this section if there are no permanent residents. (4) (a) As used in this Subsection (4): (i) "District sales tax area" means the same as that term is defined in Section 11-70-101. (ii) "Fairpark district" means the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201. (iii) "Fairpark district board" means the board of the fairpark district. (b) Beginning October 1, 2024, the fairpark district, by resolution of the fairpark district board, may impose a tax under this section, as though the fairpark district were a city or town, on transactions described in Subsection 59-12-103(1) located within the district sales tax area. (c) For purposes of calculating the permanent population within the district sales tax area, the fairpark district board shall: (i) use the actual number of permanent residents within the district sales tax area as determined by the fairpark district board; (ii) include in the calculation of transient room capacity the number, as determined by the fairpark district board, of approved high-occupancy lodging units, recreational lodging units, special lodging units, and standard lodging units, even if the units are not constructed; (iii) adopt a resolution verifying the population number; and (iv) provide the commission any information required in Section 59-12-405. (d) Notwithstanding Subsection (1)(a), the fairpark district may impose the sales and use tax under this section if there are no permanent residents within the district sales tax area. (5) (a) As used in this Subsection (5): (i) "Creating entity" means the same as that term is defined in Section 11-71-101. (ii) "Major sporting event venue zone" means an area approved to be a major sporting event venue zone under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act. (iii) "Sales and use tax boundary" means the same as that term is defined in Section 63N-3-1701. (b) Beginning October 1, 2025, the creating entity of a major sporting event venue zone, established under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, may by ordinance impose a tax under this section on transactions that occur within the sales and use boundary of a major sporting event venue zone as those terms are defined in Section 63N-3-1701 to the same extent and in the same manner as a city or town may impose a tax under this section. (6) (a) As used in this Subsection (6), "major sporting event venue" means a venue that has been or is proposed to be used for the Olympic Games, as confirmed by the Salt Lake City-Utah Committee for the Games, a site, arena, or facility along with supporting or adjacent structures. (b) Beginning October 1, 2025, a county of the third class with at least three major sporting event venues within the jurisdiction of the county may, by ordinance, impose a tax under this section on transactions occurring within the unincorporated areas of the county to the same extent and in the same manner as a city or town may impose a tax under this section. (c) Revenue generated by a tax imposed under this Subsection (6) may only be used by the county of the third class on public infrastructure and infrastructure improvements, including transportation infrastructure and improvements, and transit projects. (7) For purposes of this section, population shall be based on, to the extent not otherwise required by federal law: (a) the most recent estimate from the Utah Population Committee created in Section 63C-20-103; or (b) if the Utah Population Committee estimate is not available for each municipality and unincorporated area, the adjusted sub-county population estimate provided by the Utah Population Committee in accordance with Section 63C-20-104.
Utah Code § 59-4-102 — Utah Code / Title 59 / Chapter 59-4 / § 59-4-102
§ 59-4-102. Failure to pay tax -- Remedies of county.
Status: in_force

A tax due and unpaid under this chapter constitutes a debt due the county for and on behalf of the various taxing units concerned with the tax. If the tax imposed by this chapter or any portion of the tax is not paid at the time the tax becomes delinquent, the county auditor shall issue a warrant in the name of the county directed to the clerk of the district court for that county. The clerk shall enter in the judgment docket, in the column for judgment debtors, the name of the delinquent taxpayer mentioned in the warrant and, in the appropriate columns, the amount of tax, penalties, interest, and other costs for which the warrant is issued and the date when the warrant is filed. The warrant so docketed has the force and effect of a judgment duly rendered by a district court and docketed in the office of the clerk, and the county has the same remedies against the possessor or user as any other judgment creditor.
Utah Code § 59-12-707 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-707
§ 59-12-707. 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 § 59-2-301.7 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-301.7
§ 59-2-301.7. Definitions -- Assessment of property used for radioactive or hazardous waste storage.
Status: in_force

(1) As used in this section: (a) "Hazardous waste" has the same meaning as that term is defined in Section 19-6-102. (b) (i) "Radioactive waste" means: (A) low-level radioactive waste as defined in 42 U.S.C. Sec. 10101; or (B) high-level radioactive waste as defined in 42 U.S.C. Sec. 10101. (ii) "Radioactive waste" does not include naturally occurring radioactive materials. (2) Subject to Subsection (3), in assessing the fair market value of property, a county assessor shall consider, as part of the determination of fair market value, whether property that is not currently used for the storage of hazardous waste or radioactive waste has been used in the past for the storage of hazardous waste or radioactive waste in a manner that affects: (a) the functionality of the property; (b) the ability to use the property; or (c) property rights. (3) Subsection (2) applies to the extent a county assessor knows, or reasonably should have known, that property has been used in the past for the storage of hazardous waste or radioactive waste. (4) This section does not prohibit a county assessor from including as part of a determination of the fair market value of property any other factor affecting the fair market value of the property.
Utah Code § 59-10-531 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-531
§ 59-10-531. Claims for refund or credit.
Status: in_force

A taxpayer that claims to be allowed a refund or credit under Section 59-10-529 may file a claim for the refund or credit with the commission within the time provided in Section 59-10-529.
Utah Code § 59-7-513 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-513
§ 59-7-513. Interest when time for payment extended.
Status: in_force

If the time for payment of the amount determined as the tax by the taxpayer is extended under the authority of Subsection 59-7-507(2), there shall be collected as a part of such amount interest at the rate prescribed in Section 59-1-402 from the date when such payment should have been made, if no extension had been granted, until payment is received.
Utah Code § 59-7-107 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-107
§ 59-7-107. Basis.
Status: in_force

(1) (a) For property acquired after December 31, 1993, basis shall be determined pursuant to the Internal Revenue Code without reference to Section 1502, Internal Revenue Code, or regulations promulgated under that section. (b) Notwithstanding Subsection (1)(a), adjustments for basis in a combined report may be established by rules promulgated by the tax commission. (2) For property acquired after December 31, 1930, but before January 1, 1994, basis shall be determined under Utah law in effect at the time the property was acquired. (3) (a) Except as provided in Subsection (3)(c), the basis for determining the gain or loss from the sale or other disposition of property acquired before January 1, 1931, shall be: (i) the cost of such property or in the case of property acquired by gift or transfer in trust, the fair market value of such property at the time of such acquisition; or (ii) the fair market value of such property as of January 1, 1931, whichever is greater. (b) In determining the fair market value of stock in a corporation as of January 1, 1931, due regard shall be given to the fair market value of the assets of the corporation as of that date. (c) (i) In determining the basis for inventory acquired before January 1, 1931, if the property should have been included in the last inventory, the basis shall be the value of that property at the last inventory. (ii) In determining the basis for bequests and devises acquired before January 1, 1931, if personal property was acquired by specific bequest, or if real property was acquired by general or specific devise, the basis shall be the fair market value of the property at the time of the death of the decedent. In all other cases if the property was acquired by will, the basis shall be the fair market value of the property at the time of the distribution to the taxpayer. (iii) In determining the basis for property acquired before January 1, 1931, during affiliation in which a combined report is filed under either Section 59-7-402 or 59-7-403, the basis shall be determined in accordance with rules prescribed by the commission. (4) If any property subject to taxation under this chapter was acquired before January 1, 1931, the basis of such property, if other than the fair market value as of January 1, 1931, shall be diminished in the amount of exhaustion, wear and tear, obsolescence, and depletion actually sustained before such date.