Utah Code § 59-2-506 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-506
§ 59-2-506. Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien -- Interest -- Notice -- Collection -- Distribution.
Status: in_force

(1) Except as provided in this section, Section 59-2-506.5, or Section 59-2-511, if land is withdrawn from this part, the land is subject to a rollback tax imposed in accordance with this section. (2) (a) An owner shall notify the county assessor that land is withdrawn from this part within 120 days after the day on which the land is withdrawn from this part. (b) An owner that fails to notify the county assessor under Subsection (2)(a) that land is withdrawn from this part is subject to a penalty equal to the greater of: (i) $10; or (ii) 2% of the rollback tax due for the last year of the rollback period. (3) (a) The county assessor shall determine the amount of the rollback tax by computing the difference for the rollback period described in Subsection (3)(b) between: (i) the tax paid while the land was assessed under this part; and (ii) the tax that would have been paid had the property not been assessed under this part. (b) For purposes of this section, the rollback period is a time period that: (i) begins on the later of: (A) the date the land is first assessed under this part; or (B) five years preceding the day on which the county assessor mails the notice required by Subsection (5); and (ii) ends the day on which the county assessor mails the notice required by Subsection (5). (4) (a) The county treasurer shall: (i) collect the rollback tax; and (ii) after the rollback tax is paid, certify to the county recorder that the rollback tax lien on the property has been satisfied by: (A) preparing a document that certifies that the rollback tax lien on the property has been satisfied; and (B) providing the document described in Subsection (4)(a)(ii)(A) to the county recorder for recordation. (b) The county treasurer shall pay 100% of the rollback tax collected under this section to the county, which the county shall deposit and use in accordance with Section 17-41-602. (5) (a) The county assessor shall mail to an owner of the land that is subject to a rollback tax a notice that: (i) the land is withdrawn from this part; (ii) the land is subject to a rollback tax under this section; and (iii) the rollback tax is delinquent if the owner of the land does not pay the tax on or before the due date listed on the notice described in this Subsection (5)(a). (b) (i) The rollback tax is due and payable within 60 days after the day on which the county assessor mails the notice required by Subsection (5)(a). (ii) Subject to Subsection (7), the rollback tax is delinquent if an owner of the land that is withdrawn from this part does not pay the rollback tax on or before the due date listed on the notice described in Subsection (5)(a). (6) (a) Subject to Subsection (6)(b), the following are a lien on the land assessed under this part: (i) the rollback tax; and (ii) interest imposed in accordance with Subsection (7). (b) The lien described in Subsection (6)(a) shall: (i) arise upon the imposition of the rollback tax under this section; (ii) end on the day on which the rollback tax and interest imposed in accordance with Subsection (7) are paid in full; and (iii) relate back to the first day of the rollback period described in Subsection (3)(b). (7) (a) A delinquent rollback tax under this section shall accrue interest: (i) from the date of delinquency until paid; and (ii) at the interest rate established under Section 59-2-1331 and in effect on January 1 of the year in which the delinquency occurs. (b) The county treasurer shall include in the notice required by Section 59-2-1317 a rollback tax that is delinquent on September 1 of any year and interest calculated on that delinquent amount through November 30 of the year in which the county treasurer provides the notice under Section 59-2-1317. (8) (a) Land that becomes ineligible for assessment under this part only as a result of an amendment to this part is not subject to the rollback tax if the owner of the land notifies the county assessor, in accordance with Subsection (2), that the land is withdrawn from this part. (b) Land described in Subsection (8)(a) that is withdrawn from this part as a result of an event other than an amendment to this part, whether voluntary or involuntary, is subject to the rollback tax. (9) Except as provided in Section 59-2-511, land that becomes exempt from taxation under Utah Constitution, Article XIII, Section 3, is not subject to the rollback tax if the land meets the requirements of Section 59-2-503 to be assessed under this part. (10) Land that becomes ineligible for assessment under this part only as a result of a split estate mineral rights owner exercising the right to extract a mineral is not subject to the rollback tax: (a) (i) for the portion of the land required by a split estate mineral rights owner to extract a mineral if, after the split estate mineral rights owner exercises the right to extract a mineral, the portion of the property that remains in agricultural production still meets the acreage requirements of Section 59-2-503 for assessment under this part; or (ii) for the entire acreage that would otherwise qualify for assessment under this part if, after the split estate mineral rights owner exercises the right to extract a mineral, the entire acreage that would otherwise qualify for assessment under this part no longer meets the acreage requirements of Section 59-2-503 for assessment under this part only due to the extraction of the mineral by the split estate mineral rights owner; and (b) for the period of time that the property described in Subsection (10)(a) is ineligible for assessment under this part due to the extraction of a mineral by the split estate mineral rights owner. (11) (a) A portion of land withdrawn from this part is not subject to the rollback tax if the portion of land: (i) qualifies for assessment under Part 17, Urban Farming Assessment Act; and (ii) for the tax year immediately following withdrawal, the owner of the portion of land applies in accordance with Section 59-2-1707 for the land to be assessed under Part 17, Urban Farming Assessment Act. (b) Any remaining portion of the withdrawn land that does not satisfy the requirements of Subsection (11)(a) is subject to the rollback tax.
Utah Code § 59-10-204 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-204
§ 59-10-204. State taxable income of a nonresident estate or trust.
Status: in_force

For a taxable year, the state taxable income of a nonresident estate or trust is an amount calculated by: (1) determining the unadjusted income of the nonresident estate or trust for that taxable year after making the adjustments required by: (a) Section 59-10-202; (b) Section 59-10-207; (c) Section 59-10-209.1; or (d) Section 59-10-210; and (2) calculating the portion of the amount determined under Subsection (1) that is derived from Utah sources determined in accordance with the principles of Section 59-10-117.
Utah Code § 59-7-115 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-115
§ 59-7-115. Section 336(e), Internal Revenue Code -- Elections.
Status: in_force

(1) Transactions for which an election has been made for federal purposes under Section 336(e), Internal Revenue Code, shall be treated as provided in this section. An election is not available for state purposes unless an election is made for federal purposes. (2) If an election is made under Section 336(e), Internal Revenue Code, the following shall apply: (a) if the corporation is treated for federal purposes as having disposed of all of its assets and is a member of a unitary group immediately preceding the date of sale, the corporation shall be included in a combined return to the extent of its income through the date of sale, and the gain or loss on the deemed disposal of assets shall be included in the combined income of the unitary group; (b) if the corporation is treated for federal purposes as having disposed of all of its assets and is not a member of a unitary group immediately preceding the date of sale, the corporation shall file a short period return for the period ending on the date of sale and shall include in such return the gain or loss on the deemed disposal of assets in its adjusted income; and (c) any gain or loss which is not recognized for federal purposes on stock sold, exchanged, or distributed by a corporation pursuant to Section 336(e), Internal Revenue Code, may not be included in adjusted income. (3) There is a rebuttable presumption that the gain or loss on the deemed disposition of assets constitutes business income. (4) The new basis of assets of the corporation which is treated as having disposed of its assets shall be the same as determined for federal purposes. (5) The corporation which is treated as having disposed of its assets shall be treated as a new corporation as of the day after the date of sale. (6) The commission may prescribe such rules as necessary to provide for the equitable treatment of any transaction subject to Section 336(e), Internal Revenue Code.
Utah Code § 59-12-402.1 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-402.1
§ 59-12-402.1. State correctional facility sales and use tax -- Base -- Rate -- Collection fees -- Imposition -- Prohibition of military installation development authority imposition of tax.
Status: in_force

(1) As used in this section, "new state correctional facility" means a new prison in the state: (a) that is operated by the Department of Corrections; (b) the construction of which begins on or after May 12, 2015; and (c) that provides a capacity of 2,500 or more inmate beds. (2) Subject to the other provisions of this part, a city or town legislative body may impose a tax under this section if the construction of a new state correctional facility has begun within the boundaries of the city or town. (3) For purposes of this section, the tax rate may not exceed .5%. (4) Except as provided in Subsection (5), a tax under this section shall be imposed on the transactions described in Subsection 59-12-103(1) within the city or town. (5) A city or town may not impose a tax under this section on: (a) the sale of: (i) a motor vehicle; (ii) an aircraft; (iii) a watercraft; (iv) a modular home; (v) a manufactured home; or (vi) a mobile home; (b) the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt under Section 59-12-104; and (c) except as provided in Subsection (7), amounts paid or charged for food and food ingredients. (6) For purposes of this section, the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215. (7) A city or town that imposes 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. (8) Beginning no sooner than January 1, 2026, and subject to Section 59-12-205, before distribution of a sales and use tax imposed under this section, and as described in Section 63N-23-306, beginning the first day of a calendar quarter after the year set in the proposal and after the sales and use tax boundary for a convention center reinvestment zone is established under Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, the commission, at least annually, shall transfer an amount equal to 100% of the sales and use tax increment as defined in Section 63N-23-101, from the sales and use tax imposed under this section on transactions occurring within an established sales and use tax boundary, as defined in Section 63N-23-101, to a convention center public infrastructure district created in accordance with Section 17D-4-202.1. (9) A city or town may impose a tax under this section by majority vote of the members of the city or town legislative body. (10) A city or town that imposes a tax under this section is not subject to Section 59-12-405. (11) A military installation development authority may not impose a tax under this section.
Utah Code § 59-10-1019 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1019
§ 59-10-1019. Definitions -- Nonrefundable retirement tax credit.
Status: in_force

(1) As used in this section: (a) "Eligible claimant" means a claimant, regardless of whether that claimant is retired, who was born on or before December 31, 1952. (b) "Head of household filing status" means the same as that term is defined in Section 59-10-1018. (c) "Joint filing status" means the same as that term is defined in Section 59-10-1018. (d) "Married filing separately status" means a married individual who: (i) does not file a single federal individual income tax return jointly with that married individual's spouse for the taxable year; and (ii) files a single federal individual income tax return for the taxable year. (e) "Modified adjusted gross income" means the sum of the following for an eligible claimant or, if the eligible claimant's return under this chapter is allowed a joint filing status, the eligible claimant and the eligible claimant's spouse: (i) adjusted gross income for the taxable year for which a tax credit is claimed under this section; (ii) any interest income that is not included in adjusted gross income for the taxable year described in Subsection (1)(e)(i); and (iii) any addition to adjusted gross income required by Section 59-10-114 for the taxable year described in Subsection (1)(e)(i). (f) "Single filing status" means a single individual who files a single federal individual income tax return for the taxable year. (2) Except as provided in Section 59-10-1002.2 and Subsections (3) and (4), each eligible claimant may claim a nonrefundable tax credit of $450 against taxes otherwise due under this part. (3) An eligible claimant may not: (a) carry forward or carry back the amount of a tax credit under this section that exceeds the eligible 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 59-10-1042 or 59-10-1043 is claimed on the claimant's return for the same taxable year. (4) The tax credit allowed by Subsection (2) claimed on a return filed under this part shall be reduced by $.025 for each dollar by which modified adjusted gross income for purposes of the return exceeds: (a) for a federal individual income tax return that is allowed a married filing separately status, $16,000; (b) for a federal individual income tax return that is allowed a single filing status, $25,000; (c) for a federal individual income tax return that is allowed a head of household filing status, $32,000; or (d) for a return under this chapter that is allowed a joint filing status, $32,000.
Utah Code § 59-14-103 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-103
§ 59-14-103. Waiver or reduction of penalty.
Status: in_force

The commission may, upon making a record of its actions, and upon reasonable cause shown, waive, reduce, or compromise any of the penalties or interest imposed under: (1) Subsection 59-14-212(4)(b)(ii); (2) Subsection 59-14-214(5)(b)(ii); (3) Subsection 59-14-407(5)(b)(ii); (4) Subsection 59-14-606(7)(b)(ii); or (5) Subsection 59-14-608(1)(d).
Utah Code § 59-1-405 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-405
§ 59-1-405. Commission consideration of confidential tax matters.
Status: in_force

(1) As used in this section, "confidential tax matter" means: (a) an offer in compromise; (b) a private letter ruling; (c) an appeal before the members of the commission; (d) a tax matter if the disclosure of the tax matter is prohibited under: (i) federal law; (ii) Section 59-1-403; or (iii) Section 59-1-404; (e) a voluntary disclosure agreement; (f) a waiver request; or (g) provision of guidance by the commission to an employee of the commission on the interpretation and application of a law administered by the commission. (2) (a) Notwithstanding Title 52, Chapter 4, Open and Public Meetings Act, the commission may hold a meeting that is not open to the public to conduct a hearing on, discuss, or take action on a confidential tax matter in accordance with the rules established as provided under this section. (b) When the commission holds a meeting described in Subsection (2)(a) on a confidential tax matter described in Subsection (1)(g), the meeting: (i) shall include: (A) the commission's executive director; or (B) the executive director's designee; (ii) may include any other commission employee as determined by the commission; and (iii) may not include guidance that constitutes an ex parte communication on a taxpayer specific matter. (3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules: (a) to establish procedures for holding a meeting that is not open to the public to conduct a hearing on, discuss, or take action on a confidential tax matter; and (b) except as provided in Subsection (4), to establish procedures and requirements for keeping confidential minutes and a confidential recording of a meeting that is not open to the public. (4) For purposes of Subsection (3)(b), the commission is not required to make rules to establish procedures and requirements for keeping confidential minutes and a confidential recording of: (a) an initial hearing to the extent provided in Section 59-1-502.5; or (b) private analysis, contemplation, and discussion by members of the commission: (i) in performing the judicial aspects of their duties; and (ii) consistent with state case law.
Utah Code § 59-1-1605 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1605
§ 59-1-1605. Public meeting requirements.
Status: in_force

(1) The governing body of a taxing entity shall conduct a public meeting in accordance with this section no more than 45, but at least four, days before the determination date. (2) The governing body of the taxing entity shall allow equal time, within a reasonable limit, for a presentation of the arguments: (a) in favor of the ballot proposition; and (b) against the ballot proposition. (3) (a) A governing body of a taxing entity conducting a public meeting described in Subsection (1) shall provide an interested party desiring to be heard an opportunity to present oral testimony within reasonable time limits. (b) A taxing entity shall hold a public meeting described in this section beginning at or after 6 p.m. (4) (a) A taxing entity shall provide a digital audio recording of a public meeting described in Subsection (1) no later than three days after the date of the public meeting. (b) For purposes of providing the digital audio recording described in Subsection (4)(a), a governing body of a taxing entity shall: (i) if a taxing entity has a public website, provide access to the digital audio recording described in Subsection (4)(a) on the taxing entity's public website; or (ii) provide a digital copy of the recording described in Subsection (4)(a) to members of the public at the taxing entity's primary government office building.
Utah Code § 59-24-102 — Utah Code / Title 59 / Chapter 59-24 / § 59-24-102
§ 59-24-102. Definitions.
Status: in_force

As used in this chapter: (1) (a) "Alternate feed material" means a natural or native material: (i) mined for the extraction of its constituents or other matter from which source material may be extracted in a licensed uranium or thorium mill; and (ii) may be reprocessed for its source material content. (b) "Alternate feed material" does not include: (i) material containing hazardous waste listed under 40 C.F.R. Part 261, Subpart D; (ii) natural or unprocessed ore; or (iii) naturally occurring radioactive materials containing greater than 15 picocuries per gram of radium-226. (2) "Byproduct material" is as defined in 42 U.S.C. Sec. 2014(e)(2). (3) "Class A low-level radioactive waste" means radioactive waste that is classified as class A waste under 10 C.F.R. 61.55. (4) "Containerized class A waste" means class A low-level radioactive waste that is placed in the portion of a radioactive waste facility that is licensed to receive containerized class A waste. (5) (a) "Generator" means the same as that term is defined in Section 19-3-102. (b) "Generator" includes an affiliate, subsidiary, or successor of the generator. (6) (a) "Gross receipts" means all consideration an owner or operator of a radioactive waste facility receives for the disposal of radioactive waste in the state, without any deduction or expense paid or accrued related to the disposal of the radioactive waste. (b) "Gross receipts" do not include fees collected under Section 19-3-106 or any other taxes collected for a state or federal governmental entity. (7) (a) "Processed class A waste" means waste that: (i) is class A low-level radioactive waste; and (ii) has been concentrated by a processor. (b) "Processed class A waste" does not include containerized class A waste. (8) "Radioactive waste" means: (a) alternate feed material; (b) byproduct material; (c) containerized class A waste; (d) processed class A waste; or (e) uncontainerized, unprocessed class A waste. (9) "Radioactive waste facility" or "facility" means: (a) a facility licensed under Section 19-3-105; or (b) a uranium mill licensed under 10 C.F.R. Part 40, Domestic Licensing of Source Material. (10) (a) "Uncontainerized, unprocessed class A waste" means class A low-level radioactive waste that: (i) is neither containerized class A waste, nor processed class A waste; and (ii) must be disposed of under rules of the Nuclear Regulatory Commission in a licensed low-level radioactive waste disposal facility. (b) "Uncontainerized, unprocessed class A waste" does not include alternate feed material.
Utah Code § 59-26-104.5 — Utah Code / Title 59 / Chapter 59-26 / § 59-26-104.5
§ 59-26-104.5. Nonrefundable credit against tax -- Amounts passed through to customers within the state -- Tax may not be reduced by amounts passed through to customers within the state.
Status: in_force

(1) Beginning on January 1, 2008, a multi-channel video or audio service provider may claim a nonrefundable tax credit as provided in this section. (2) The nonrefundable tax credit described in Subsection (1): (a) may be claimed against the tax the multi-channel video or audio service provider would otherwise be required to collect under this chapter from its purchasers within the state; and (b) is in an amount equal to 50% of the total amount of county or municipality franchise fees that the multi-channel video or audio service provider pays: (i) to all of the counties and municipalities within the state that impose a county or municipality franchise fee; and (ii) for the calendar quarter for which the multi-channel video or audio service provider files a return under this chapter. (3) The nonrefundable tax credit described in Subsection (1) may not be carried forward or carried back. (4) (a) Subject to Subsections (4)(b) and (c), a multi-channel video or audio service provider shall pass through to its purchasers within the state an amount equal to the amount of the nonrefundable tax credit the multi-channel video or audio service provider claims for a calendar quarter. (b) The amount that a multi-channel video or audio service provider passes through to its purchasers within the state under Subsection (4)(a) shall be passed through during the same calendar quarter as the calendar quarter for which the multi-channel video or audio service provider claims the nonrefundable tax credit. (c) A tax under this chapter on amounts paid or charged for multi-channel video or audio service may not be reduced as a result of the amount a multi-channel video or audio service provider passes through to its customers within this state under this Subsection (4).
Utah Code § 59-2-1364 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1364
§ 59-2-1364. Record of deeds issued -- Acknowledgment.
Status: in_force

The county auditor shall make and keep on file in the county auditor's office a record of all tax deeds issued. The acknowledgment of all deeds shall be taken by the county recorder, or other county officer authorized to take acknowledgments, free of charge. No charge may be made by the county auditor for the making of any deed where the county is the grantee.
Utah Code § 59-22-308 — Utah Code / Title 59 / Chapter 59-22 / § 59-22-308
§ 59-22-308. Payments by subsequent participating manufacturers.
Status: in_force

Section XI(i)(2) and IX(i)(3) of the Master Settlement Agreement involve payments by subsequent participating manufacturers and providers as follows: (1) A Subsequent Participating Manufacturer shall have payment obligations under this Agreement only in the event that its Market Share in any calendar year exceeds the greater of (1) its 1998 Market Share or (2) 125% of its 1997 Market Share, subject to the provisions of subsection (i)(4). In the year following any such calendar year, such Subsequent Participating Manufacturer shall make payments corresponding to those due in that same following year from the Original Participating Manufacturers pursuant to subsections VI(c), except for the payment due on March 31, 1999, IX(c)(1), IX(c)(2) and IX(e). The amounts of such corresponding payments by a Subsequent Participating Manufacturer are in addition to the corresponding payments that are due from the Original Participating Manufacturers and shall be determined as described in subsection (2) and (3) below. Such payments by a Subsequent Participating Manufacturer shall (A) be due on the same dates as the corresponding payments are due from Original Participating manufacturers; (B) be for the same purpose as such corresponding payments; and (C) be paid, allocated and distributed in the same manner as such corresponding payments. (2) The base amount due from a Subsequent Participating Manufacturer on any given date shall be determined by multiplying (A) the corresponding base amount due on the same date from all of the Original Participating Manufacturers, as such base amount is specified in the corresponding subsection of this agreement and is adjusted by the Volume Adjustment, except for the provisions of subsection (B)(ii) of Exhibit E, but before such base amount is modified by any other adjustments, reductions or offsets, by (B) the quotient produced by dividing (i) the result of (x) such Subsequent Participating Manufacturer's Applicable Market Share, the applicable Market Share being that for the calendar year immediately preceding the year in which the payment in question is due, minus (y) the greater of (1) its 1998 Market Share or (2) 125% of its 1997 Market Share, by (ii) the aggregate Market Shares of the Original Participating Manufacturers, the applicable Market Shares being those for the calendar year immediately preceding the year in which the payment in question is due. (3) Any payment due from a Subsequent Participating Manufacturer under subsections (1) and (2) above shall be subject, up to the full amount of such payment, to the Inflation Adjustment, the Nonsettling States Reduction, the NPM Adjustment, the offset for miscalculated or disputed payments described in subsection XI(i), the Federal Tobacco Legislation Offset, the Litigating Releasing Parties Offset and the offsets for claims over described in subsections XII(a)(4)(B) and XII(a)(8), to the extent that such adjustments, reductions or offsets would apply to the corresponding payment due from the Original Participating Manufacturers. Provided, however, that all adjustments and offsets to which a Subsequent Participating Manufacturer is entitled may only be applied against payments by such Subsequent Participating Manufacturer, if any, that are due within 12 months after the date on which the Subsequent Participating Manufacturer becomes entitled to such adjustment or makes the payment that entitles it to such offset, and shall not be carried forward beyond that time even if not fully used. (4) For purposes of this Subsection (i), the 1997, or 1998, as applicable, Market Share, and 125% thereof, of those Subsequent Participating Manufacturers that either (A) became a signatory to the Agreement more than 60 days after the MSA Execution Date or (B) had no Market Share in 1997, or 1998, as applicable, shall equal zero.
Utah Code § 59-2-703 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-703
§ 59-2-703. Commission to assist county assessors -- Appraisers provided upon request -- Costs of services -- Contingency fee arrangements prohibited.
Status: in_force

(1) Except as provided in Section 59-2-331, the commission shall, upon request and pursuant to mutual agreement, provide county assessors with technical assistance and appraisal aid. (a) The commission shall provide certified or licensed appraisers who, upon request of the county assessor and pursuant to mutual agreement, shall perform appraisals of property and other technical services as needed by the county assessor. (b) The commission shall calculate the costs of these services based on the number of days of services rendered. (c) Each county shall pay to the commission an amount equal to the cost of the services that the county receives. (2) (a) Both the commission and counties may contract with a private firm or an individual to conduct appraisals. (b) A county assessor may request the private firm or individual conducting appraisals to assist the county assessor in meeting the requirements of Section 59-2-303.1. (c) (i) Notwithstanding Title 63G, Chapter 2, Government Records Access and Management Act, the commission and counties may disclose the name of the taxpayer and the taxpayer's address to the contract appraiser. (ii) A private appraiser is subject to the confidentiality requirements and penalty provisions provided in Title 63G, Chapter 2, Part 8, Remedies. (d) (i) Neither the commission nor a county may contract with a private firm or an individual under a contingency fee arrangement to assess property or prosecute or defend an appeal. (ii) An appraisal that has been prepared on a contingency fee basis may not be allowed in any proceeding before a county board of equalization or the commission.
Utah Code § 59-1-602 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-602
§ 59-1-602. Right to appeal -- Venue -- County as party in interest.
Status: in_force

(1) (a) Any aggrieved party appearing before the commission or county whose tax revenues are affected by the decision may at that party's option petition for judicial review in the district court pursuant to this section, or in the Supreme Court or the Court of Appeals pursuant to Section 59-1-610. (b) Judicial review of formal or informal adjudicative proceedings in the district is in the district court located in the county of residence or principal place of business of the affected taxpayer or, in the case of a taxpayer whose taxes are assessed on a statewide basis, to the Third Judicial District Court in and for Salt Lake County. (c) Notwithstanding Section 63G-4-402, a petition for review made to the district court under this section shall conform to the Utah Rules of Appellate Procedure. (2) A county whose tax revenues are affected by the decision being reviewed shall be allowed to be a party in interest in the proceeding before the court.
Utah Code § 59-10-201.1 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-201.1
§ 59-10-201.1. State taxable income of a resident estate or trust defined.
Status: in_force

For a taxable year, the state taxable income of a resident estate or trust means the unadjusted income of the resident estate or trust for that taxable year, as adjusted by Sections 59-10-202, 59-10-209.1, and 59-10-210.
Utah Code § 59-10-124 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-124
§ 59-10-124. Adjustments between taxable years after change in accounting method.
Status: in_force

(1) In computing a resident or nonresident individual's or resident or nonresident estate's or trust's state taxable income for a taxable year under a method of accounting different from the method under which the resident or nonresident individual's or resident or nonresident estate's or trust's state taxable income was computed for the previous taxable year, state taxable income shall be increased or decreased: (a) to prevent double inclusion or exclusion of an item of gross income as a result of the change in the method of accounting; or (b) to prevent double allowance or disallowance of a subtraction from or addition to gross income as a result of the change in the method of accounting. (2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules for making an increase or decrease required by Subsection (1).
Utah Code § 59-10-1102.1 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1102.1
§ 59-10-1102.1. Apportionment of tax credit.
Status: in_force

A nonresident individual or a part-year resident individual who claims a tax credit in accordance with Section 59-10-1114 may claim only an apportioned amount of the tax credit equal to the product of: (1) the state income tax percentage for the nonresident individual or the state income tax percentage for the part-year resident individual; and (2) the amount of the tax credit that the nonresident individual or the part-year resident individual would have been allowed to claim but for the apportionment requirement of this section.
Utah Code § 59-12-2212 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2212
§ 59-12-2212. Purchaser relief from liability.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a sales and use tax due under this part or an underpayment if: (i) the purchaser's seller or certified service provider relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement; or (ii) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement. (b) For purposes of Subsection (1)(a), a purchaser is not relieved from a penalty under Section 59-1-401 for failure to pay a sales and use tax due under this part or an underpayment if the purchaser's, the purchaser's seller's, or the purchaser's certified service provider's reliance on incorrect data provided by the commission is as a result of conduct that is: (i) fraudulent; (ii) intentional; or (iii) willful. (2) In addition to the relief from a penalty described in Subsection (1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a sales and use tax due under this part or an underpayment if: (a) the purchaser's seller or certified service provider relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition; or (b) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on: (i) incorrect data provided by the commission; (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition.
Utah Code § 59-2-1366 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1366
§ 59-2-1366. Apportionment of redemption or assignment money.
Status: in_force

(1) If property sold to the county under this title is redeemed, or the certificate of sale is assigned, the money received on account of the redemption or assignment shall be distributed as follows: (a) the original and subsequent taxes, and 40% of interest, penalty, and costs of sale received shall be apportioned to the taxing entities interested, in proportion to their respective taxes; (b) the original and subsequent tax notice charges, and 40% of interest, penalty, and costs of sale received shall be apportioned to the tax notice charge entities interested, in proportion to their respective tax notice charges; and (c) the balance shall be paid to the county. (2) If a sum less than the taxes, tax notice charges, interest, penalty, and costs is accepted in settlement, the proceeds of the settlement shall be applied, first to the payment of the original and subsequent taxes and tax notice charges, and the remainder, if any, to the payment of interest, penalty, and costs.
Utah Code § 59-12-704 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-704
§ 59-12-704. Distribution of revenue -- Advisory board creation -- Determining operating expenses -- Administrative charge.
Status: in_force

(1) Except as provided in Subsections (7)(b) and (9), and subject to the requirements of this section, the county legislative body of a county of the first class shall distribute annually any revenue collected under this part to support cultural facilities, recreational facilities, and zoological facilities and botanical organizations, cultural organizations, and zoological organizations within that first class county as follows: (a) 30% of the revenue to support cultural facilities and recreational facilities located within the county; (b) 16% of the revenue to support zoological facilities and zoological organizations located within the county as provided in Subsection (2); (c) as provided in Subsection (5), 45% of the revenue to support no more than 22 botanical organizations and cultural organizations: (i) each of which has average annual operating expenses of more than $250,000 as determined under Subsection (7); and (ii) whose activities impact all or a significant region of the county or state; and (d) 9% of the revenue to botanical organizations and cultural organizations that do not receive revenue under Subsection (1)(c) in communities throughout the county as determined by the county legislative body. (2) (a) The distribution described in Subsection (1)(b) shall support no more than three zoological facilities and zoological organizations located within the county and having average annual operating expenses of $1,500,000 or more as determined under Subsection (7). (b) For the calendar years that begin on or after January 1, 2025, and on or before January 1, 2029, the county shall distribute the 16% of the revenue as follows: (i) 8.25% of the revenue to support a zoological organization having as the zoological organization's primary purpose the operation of an aviary, or a zoological facility that is part of or integrated with an aviary; (ii) an amount equal to the amount distributed during the previous calendar year to support a zoological organization having as the zoological organization's primary purpose the operation of a zoological park, or a zoological facility that is part of or integrated with a zoological park; and (iii) the remaining amount to a zoological organization having as the zoological organization's primary purpose the operation of an aquarium, or a zoological facility that is part of or integrated with an aquarium. (c) For a calendar year that begins on or after January 1, 2030, the county shall provide by ordinance for the distribution of the 16% of revenue to no more than three zoological facilities and zoological organizations located within the county and having average annual operating expenses of $1,500,000 or more as determined under Subsection (7). (3) If more than one zoological organization or zoological facility qualifies to receive the money described in Subsection (2), the county legislative body shall distribute the money described in the subsection for which more than one zoological organization or zoological facility qualifies to whichever zoological organization or zoological facility the county legislative body determines is most appropriate, except that a zoological organization or zoological facility may not receive money under more than one subsection under Subsection (2). (4) If no zoological organization or zoological facility qualifies to receive money described in Subsection (2), the county legislative body shall distribute the money described in the subsection for which no zoological organization or zoological facility qualifies among the zoological organizations or zoological facilities qualifying for and receiving money under the other subsections in proportion to the zoological organizations' or zoological facilities' average annual operating expenses as determined under Subsection (7). (5) (a) Subject to Subsection (5)(b), the county legislative body shall distribute the money described in Subsection (1)(c) among the botanical organizations and cultural organizations in proportion to the botanical organizations' and cultural organizations' average annual operating expenses as determined under Subsection (7). (b) The county may not distribute to any botanical organization or cultural organization described in Subsection (1)(c) an amount that exceeds 35% of the botanical organization's or cultural organization's operating budget. (6) (a) The county legislative body of each county shall create an advisory board to advise the county legislative body on disbursement of funds to botanical organizations and cultural organizations under Subsection (1)(c). (b) (i) The advisory board under Subsection (6)(a) shall consist of seven members appointed by the county legislative body. (ii) In a county of the first class, the Division of Arts and Museums created in Section 9-6-201 shall appoint two of the seven members of the advisory board under Subsection (6)(a). (7) (a) Except as provided in Subsection (7)(b), to be eligible to receive money collected by the county under this part, a botanical organization, cultural organization, zoological organization, and zoological facility located within a county of the first class shall, every year: (i) calculate its average annual operating expenses based upon audited operating expenses for three preceding fiscal years; and (ii) submit to the appropriate county legislative body: (A) a verified audit of annual operating expenses for each of those three preceding fiscal years; and (B) the average annual operating expenses as calculated under Subsection (7)(a)(i). (b) The county legislative body may waive the operating expenses reporting requirements under Subsection (7)(a) for organizations described in Subsection (1)(d). (8) When calculating average annual operating expenses as described in Subsection (7), each botanical organization, cultural organization, and zoological organization shall use the same three-year fiscal period as determined by the county legislative body. (9) (a) By July 1 of each year, the county legislative body of a first class county may index the threshold amount in Subsections (1)(c) and (2)(a). (b) Any change under Subsection (9)(a) shall be rounded off to the nearest $100. (10) (a) In a county except for a county of the first class, the county legislative body shall by ordinance provide for the distribution of the entire amount of the revenue generated by the tax imposed by this section: (i) as provided in this Subsection (10); and (ii) as stated in: (A) the opinion question described in Subsection 59-12-703(1) if the county authorizes the tax in accordance with Subsections 59-12-703(1) and (2); or (B) the purposes posted as required in Subsection 59-12-703(3) if the county legislative body reauthorizes the tax in accordance with Subsection 59-12-703(3). (b) In accordance with an interlocal agreement established in accordance with Title 11, Chapter 13, Interlocal Cooperation Act, a county described in Subsection (10)(a) may distribute to a city, town, or political subdivision within the county revenue generated by a tax under this part. (c) The revenue distributed under Subsection (10)(a) or (b) shall be used for one or more organizations or facilities defined in Section 59-12-702 regardless of whether the revenue is distributed: (i) directly by the county described in Subsection (10)(a) to be used for an organization or facility defined in Section 59-12-702; or (ii) in accordance with an interlocal agreement described in Subsection (10)(b). (11) A county legislative body may retain up to 1.5% of the proceeds from a tax under this part for the cost of administering this part. (12) 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.
Utah Code § 59-7-306 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-306
§ 59-7-306. Allocation of certain nonbusiness income.
Status: in_force

Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in Sections 59-7-307 through 59-7-310.
Utah Code § 59-10-1312 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1312
§ 59-10-1312. Election Campaign Fund -- Creation -- Funding for account -- Disbursement and distribution -- State treasurer requirement to provide a list of contributions designated to each political party.
Status: in_force

(1) (a) As used in this section, "fund" means the Election Campaign Fund created by this section. (b) There is created a custodial fund known as the "Election Campaign Fund." (c) The fund shall consist of all amounts deposited to the fund in accordance with Section 59-10-1311. (2) On or before four months after the due date for filing a return required by this chapter in which a contribution is made in accordance with Section 59-10-1311, the state treasurer shall: (a) disburse that portion of the amounts deposited in the fund since the last disbursement: (i) that are designated for a political party; and (ii) to the political party to which the amounts are designated; and (b) provide to the political party described in Subsection (2)(a)(ii) a list disclosing, for each county, the total amount designated by resident or nonresident individuals, other than nonresident aliens, in that county.
Utah Code § 59-14-211 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-211
§ 59-14-211. Penalties for dealing with prohibited cigarettes -- Private right of action.
Status: in_force

(1) A person, regardless of whether the person is a licensee under Section 59-14-202, is guilty of a class B misdemeanor for each instance in which the person knowingly or with reason to know: (a) sells or distributes cigarettes described under Section 59-14-210; (b) acquires, holds, owns, possesses, transports, imports, or causes to be imported cigarettes: (i) described under Section 59-14-210; and (ii) intended for distribution or sale in the state; (c) alters the package of any cigarettes prior to their sale or distribution to the ultimate consumer to remove, conceal, or obscure a notice, warning label, or other package information described in Subsection 59-14-210(1)(a); or (d) affixes a stamp used to pay the tax imposed under Section 59-14-204, Part 3, Tobacco Products, or Part 4, Cigarettes and Tobacco Products, to a package or container of cigarettes: (i) described under Section 59-14-210; (ii) known by the person affixing the stamp to be altered as described under Subsection (1)(c); or (iii) in violation of Section 59-14-604. (2) If a person knowingly or with reason to know commits an act described in Subsections (1)(a) through (d), the commission shall: (a) suspend or revoke a license issued to the person under Section 59-14-202; and (b) regardless of whether the person is licensed under Section 59-14-202, impose a civil penalty in an amount not to exceed the greater of: (i) 500% of the retail value of the cigarettes; or (ii) $5,000. (3) Any person whose commercial interests have been adversely affected as a result of a violation of this section may bring an action for injunctive relief, damages, or both. (4) (a) The sale or possession for sale of counterfeit cigarettes by a manufacturer, importer, distributor, or retailer is punishable by a court of law as follows: (i) a first violation involving a total quantity of less than 100 cartons of cigarettes is punishable by a fine in an amount the greater of $500 or five times the retail value of the cigarettes; (ii) a subsequent violation involving a total quantity of less than 100 cartons of cigarettes is punishable by: (A) the greater of a fine of $2,000 or five times the retail value of the cigarettes; (B) imprisonment not to exceed one year; or (C) both imprisonment and a fine imposed by this Subsection (4)(a)(ii); and (D) the revocation by the commission of the manufacturer, importer, distributor, or retailer license for a period of up to two years; (iii) a first violation involving a total quantity of 100 cartons of cigarettes or more is punishable by: (A) the greater of a fine of $2,500 or five times the retail value of the cigarettes; (B) imprisonment not to exceed five years; or (C) both the fine and imprisonment imposed by this Subsection (4)(a)(iii); (iv) a second violation involving a quantity of 100 cartons of cigarettes or more is punishable by: (A) the greater of a fine of $10,000 or five times the retail value of the cigarettes; (B) imprisonment not to exceed five years; or (C) both the fine and imprisonment imposed by this Subsection (4)(a)(iv); and (D) the revocation by the commission of the manufacturer, importer, distributor, or retailer license for a period of up to five years; and (v) a third and subsequent violation involving a quantity of 100 cartons of cigarettes or more is punishable by: (A) the greater of a fine of $25,000 or five times the retail value of the cigarettes; (B) imprisonment not to exceed five years; or (C) both the fine and imprisonment imposed by this Subsection (4)(a)(v); and (D) the revocation by the commission of the manufacturer, importer, distributor, or retailer license for a period of up to five years; and (b) any counterfeit cigarette seized by the commission shall be destroyed.
Utah Code § 59-2-302 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-302
§ 59-2-302. Basis of property taxation for political subdivision.
Status: in_force

The assessments made by: (1) the county assessor, as equalized by the county board of equalization and the commission; and (2) the commission, as apportioned to each county, city, town, school, road, or other district in their respective counties, are the only basis of property taxation for political subdivisions of the state.
Utah Code § 59-1-1004 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1004
§ 59-1-1004. Installment payments.
Status: in_force

(1) The commission may enter into agreements with taxpayers on installment payments of taxes, penalties, and interest. The commission may revise, accelerate, or cancel the installment agreement if any of the following occurs: (a) the commission determines that the financial condition of the taxpayer has substantially changed; (b) the commission determines that the taxpayer provided inaccurate information concerning the taxpayer's financial condition; or (c) the taxpayer fails to make timely payments pursuant to the terms of the installment agreement. (2) The commission shall give the taxpayer reasonable notice of its intent to revise or cancel an installment agreement entered into under this section.
Utah Code § 59-15-105 — Utah Code / Title 59 / Chapter 59-15 / § 59-15-105
§ 59-15-105. Reports -- Credit -- Records.
Status: in_force

(1) Every brewer, wholesaler, or distributor manufacturing or importing beer for sale, use, or distribution in the state shall, before the last day of each month, file with the commission a return for the preceding calendar month showing the total number of barrels of beer or fractional parts of barrels manufactured or imported during the preceding monthly period. The total barrels of beer manufactured or imported with deductions made for the number of barrels exempt under this chapter shall be reported. The report shall also contain other information required by the commission, and the person shall, at the time of filing the report, pay to the commission the amount of tax due at the rate fixed in accordance with this chapter. Credit is allowed for spoilage, and for taxes already paid on beer, as provided under this chapter. (2) For purposes of this chapter, beer is considered manufactured when it is placed in containers for use, sale, or distribution, and beer is considered imported when it is first received in the state for use, sale, or distribution. (3) It is the duty of every person manufacturing or importing beer for sale in this state to keep and preserve adequate records for a period of three years showing the amount of beer sold. These records are open to inspection by the commission, or its authorized representative during reasonable business hours.
Utah Code § 59-12-104.10 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-104.10
§ 59-12-104.10. Exemption from sales tax for cannabis.
Status: in_force

(1) As used in this section: (a) "Cannabis" means the same as that term is defined in Section 26B-4-201. (b) "Cannabis product" means the same as that term is defined in Section 26B-4-201. (c) "Medical cannabis device" means the same as that term is defined in Section 26B-4-201. (d) "Medical cannabis pharmacy" means the same as that term is defined in Section 26B-4-201. (e) "Medicinal dosage form" means the same as that term is defined in Section 26B-4-201. (2) In addition to the exemptions described in Section 59-12-104, the sale by a licensed medical cannabis pharmacy of the following is not subject to the taxes this chapter imposes: (a) cannabis in a medicinal dosage form; or (b) a cannabis product in a medicinal dosage form. (3) The sale of a medical cannabis device by a medical cannabis pharmacy is subject to the taxes this chapter imposes.
Utah Code § 59-5-101 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-101
§ 59-5-101. Definitions.
Status: in_force

As used in this part: (1) "Board" means the Board of Oil, Gas, and Mining created in Section 40-6-4. (2) "Coal-to-liquid" means the process of converting coal into a liquid synthetic fuel. (3) "Condensate" means the hydrocarbons, regardless of gravity, that occur naturally in the gaseous phase in the reservoir that are separated from the natural gas as liquids through the process of condensation either in the reservoir, in the wellbore, or at the surface in field separators. (4) "Crude oil" means the hydrocarbons, regardless of gravity, that occur naturally in the liquid phase in the reservoir and are produced and recovered at the wellhead in liquid form. (5) "Development well" means any oil and gas producing well other than a wildcat well. (6) "Division" means the Division of Oil, Gas, and Mining established under Title 40, Chapter 6, Board and Division of Oil, Gas, and Mining. (7) "Enhanced recovery project" means: (a) the injection of liquids or hydrocarbon or nonhydrocarbon gases directly into a reservoir for the purpose of: (i) augmenting reservoir energy; (ii) modifying the properties of the fluids or gases in a reservoir; or (iii) changing the reservoir conditions to increase the recoverable oil, gas, or oil and gas through the joint use of two or more well bores; and (b) a project initially approved by the board as a new or expanded enhanced recovery project on or after January 1, 1996. (8) (a) "Gas" means: (i) natural gas; (ii) natural gas liquids; or (iii) any mixture of natural gas and natural gas liquids. (b) "Gas" does not include solid hydrocarbons. (9) "Incremental production" means that part of production, certified by the division, which is achieved from an enhanced recovery project that would not have economically occurred under the reservoir conditions existing before the project and that has been approved by the division as incremental production. (10) "Natural gas" means the hydrocarbons, other than oil and other than natural gas liquids separated from natural gas, that occur naturally in the gaseous phase in the reservoir and are produced and recovered at the wellhead in gaseous form. (11) "Natural gas liquids" means the hydrocarbons initially in reservoir natural gas, regardless of gravity, that are separated in gas processing plants from the natural gas as liquids at the surface through the process of condensation, absorption, adsorption, or other methods. (12) (a) "Oil" means: (i) crude oil; (ii) condensate; or (iii) any mixture of crude oil and condensate. (b) "Oil" does not include solid hydrocarbons. (13) "Oil or gas field" means a geographical area overlying oil or gas structures, the boundaries of which shall conform with the boundaries as fixed by the board and division under Title 40, Chapter 6, Board and Division of Oil, Gas, and Mining. (14) "Oil shale" means a group of fine black to dark brown shales containing bituminous material that yields petroleum upon distillation. (15) "Operator" means any person engaged in the business of operating an oil or gas well, regardless of whether the person is: (a) a working interest owner; (b) an independent contractor; or (c) acting in a capacity similar to Subsection (15)(a) or (b) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (16) "Owner" means any person having a working interest, royalty interest, payment out of production, or any other interest in the oil or gas produced or extracted from an oil or gas well in the state, or in the proceeds of this production. (17) (a) Subject to Subsections (17)(b) and (c), "processing costs" means the reasonable actual costs of processing oil or gas to remove: (i) natural gas liquids; or (ii) contaminants. (b) If processing costs are determined on the basis of an arm's-length contract, processing costs are the actual costs. (c) (i) If processing costs are determined on a basis other than an arm's-length contract, processing costs are those reasonable costs associated with: (A) actual operating and maintenance expenses, including oil or gas used or consumed in processing; (B) overhead directly attributable and allocable to the operation and maintenance; and (C) (I) depreciation and a return on undepreciated capital investment; or (II) a cost equal to a return on the investment in the processing facilities as determined by the commission. (ii) Subsection (17)(c)(i) includes situations where the producer performs the processing for the producer's product. (18) "Producer" means any working interest owner in any lands in any oil or gas field from which gas or oil is produced. (19) "Research and development" means the process of inquiry or experimentation aimed at the discovery of facts, devices, technologies, or applications and the process of preparing those devices, technologies, or applications for marketing. (20) "Royalty interest owner" means the owner of an interest in oil or gas, or in the proceeds of production from the oil or gas who does not have the obligation to share in the expenses of developing and operating the property. (21) "Solid hydrocarbons" means: (a) coal; (b) gilsonite; (c) ozocerite; (d) elaterite; (e) oil shale; (f) tar sands; and (g) all other hydrocarbon substances that occur naturally in solid form. (22) "Stripper well" means: (a) an oil well whose average daily production for the days the well has produced has been 20 barrels or less of crude oil a day during any consecutive 12-month period; or (b) a gas well whose average daily production for the days the well has produced has been 60 MCF or less of natural gas a day during any consecutive 90-day period. (23) "Tar sands" means impregnated sands that yield mixtures of liquid hydrocarbon and require further processing other than mechanical blending before becoming finished petroleum products. (24) (a) Subject to Subsections (24)(b) and (c), "transportation costs" means the reasonable actual costs of transporting oil or gas products from the well to the point of sale. (b) If transportation costs are determined on the basis of an arm's-length contract, transportation costs are the actual costs. (c) (i) If transportation costs are determined on a basis other than an arm's-length contract, transportation costs are those reasonable costs associated with: (A) actual operating and maintenance expenses, including fuel used or consumed in transporting the oil or gas; (B) overhead costs directly attributable and allocable to the operation and maintenance; and (C) depreciation and a return on undepreciated capital investment. (ii) Subsection (24)(c)(i) includes situations where the producer performs the transportation for the producer's product. (d) Regardless of whether transportation costs are determined on the basis of an arm's-length contract or a basis other than an arm's-length contract, transportation costs include: (i) carbon dioxide removal; (ii) compression; (iii) dehydration; (iv) gathering; (v) separating; (vi) treating; or (vii) a process similar to Subsections (24)(d)(i) through (vi), as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (25) "Tribe" means the Ute Indian Tribe of the Uintah and Ouray Reservation. (26) "Well" means any extractive means from which oil or gas is produced or extracted, located within an oil or gas field, and operated by one person. (27) "Wildcat well" means an oil and gas producing well which is drilled and completed in a pool, as defined under Section 40-6-2, in which a well has not been previously completed as a well capable of producing in commercial quantities. (28) "Working interest owner" means the owner of an interest in oil or gas burdened with a share of the expenses of developing and operating the property.
Utah Code § 59-13-302 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-302
§ 59-13-302. Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds -- Discontinuance of business -- Liens upon property.
Status: in_force

(1) As used in this section: (a) "applicant" means a person that: (i) is required by this section to obtain a license; and (ii) submits an application: (A) to the commission; and (B) for a license under this section; (b) "application" means an application for a license under this section; (c) "fiduciary of the applicant" means a person that: (i) is required to collect, truthfully account for, and pay over an amount under this part for an applicant; and (ii) (A) is a corporate officer of the applicant described in Subsection (1)(c)(i); (B) is a director of the applicant described in Subsection (1)(c)(i); (C) is an employee of the applicant described in Subsection (1)(c)(i); (D) is a partner of the applicant described in Subsection (1)(c)(i); (E) is a trustee of the applicant described in Subsection (1)(c)(i); or (F) has a relationship to the applicant described in Subsection (1)(c)(i) that is similar to a relationship described in Subsections (1)(c)(ii)(A) through (E) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; (d) "fiduciary of the licensee" means a person that: (i) is required to collect, truthfully account for, and pay over an amount under this part for a licensee; and (ii) (A) is a corporate officer of the licensee described in Subsection (1)(d)(i); (B) is a director of the licensee described in Subsection (1)(d)(i); (C) is an employee of the licensee described in Subsection (1)(d)(i); (D) is a partner of the licensee described in Subsection (1)(d)(i); (E) is a trustee of the licensee described in Subsection (1)(d)(i); or (F) has a relationship to the licensee described in Subsection (1)(d)(i) that is similar to a relationship described in Subsections (1)(d)(ii)(A) through (E) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; (e) "license" means a license under this section; and (f) "licensee" means a person that is licensed under this section by the commission. (2) A person that is required to collect an amount under this part is guilty of a criminal violation as provided in Section 59-1-401 if before obtaining a license under this section that person engages in business within the state. (3) The license described in Subsection (2): (a) shall be granted and issued: (i) by the commission in accordance with this section; (ii) without a license fee; and (iii) if: (A) an applicant: (I) states the applicant's name and address in the application; and (II) provides other information in the application that the commission may require; and (B) the person meets the requirements of this section to be granted a license as determined by the commission; (b) may not be assigned to another person; and (c) is valid: (i) only for the person named on the license; and (ii) until: (A) the person described in Subsection (3)(c)(i): (I) ceases to do business; or (II) changes that person's business address; or (B) the commission revokes the license. (4) The commission shall review an application and determine whether: (a) the applicant meets the requirements of this section to be issued a license; and (b) a bond is required to be posted with the commission in accordance with Subsection (5) before the applicant may be issued a license. (5) (a) An applicant shall post a bond with the commission before the commission may issue the applicant a license if: (i) a license under this section was revoked for a delinquency under this part for: (A) the applicant; (B) a fiduciary of the applicant; or (C) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or (ii) there is a delinquency in paying a tax under this part for: (A) the applicant; (B) a fiduciary of the applicant; or (C) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part. (b) If the commission determines it is necessary to ensure compliance with this part, the commission may require a licensee to: (i) for a licensee that has not posted a bond under this section with the commission, post a bond with the commission in accordance with Subsections (5)(c) through (g); or (ii) for a licensee that has posted a bond under this section with the commission, increase the amount of the bond posted with the commission. (c) A bond under this Subsection (5) shall be: (i) executed by: (A) for an applicant, the applicant as principal, with a corporate surety; or (B) for a licensee, the licensee as principal, with a corporate surety; and (ii) payable to the commission conditioned upon the faithful performance of all of the requirements of this part including: (A) the payment of all amounts under this part; (B) the payment of any: (I) penalty as provided in Section 59-1-401; or (II) interest as provided in Section 59-1-402; or (C) any other obligation of the: (I) applicant under this part; or (II) licensee under this part. (d) Except as provided in Subsection (5)(f), the commission shall calculate the amount of a bond under this Subsection (5) on the basis of: (i) commission estimates of: (A) an applicant's liability for any amount under this part; or (B) a licensee's liability for any amount under this part; and (ii) the amount of a delinquency described in Subsection (5)(e) if: (A) a license under this section was revoked for a delinquency under this part for: (I) (Aa) an applicant; or (Bb) a licensee; (II) a fiduciary of the: (Aa) applicant; or (Bb) licensee; or (III) a person for which the applicant, licensee, fiduciary of the applicant, or fiduciary of the licensee is required to collect, truthfully account for, and pay over an amount under this part; or (B) there is a delinquency in paying an amount under this part for: (I) (Aa) an applicant; or (Bb) a licensee; (II) a fiduciary of the: (Aa) applicant; or (Bb) licensee; or (III) a person for which the applicant, licensee, fiduciary of the applicant, or fiduciary of the licensee is required to collect, truthfully account for, and pay over an amount under this part. (e) Except as provided in Subsection (5)(f), for purposes of Subsection (5)(d)(ii): (i) for an applicant, the amount of the delinquency is the sum of: (A) the amount of any delinquency that served as a basis for revoking the license under this section of: (I) the applicant; (II) a fiduciary of the applicant; or (III) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over an amount under this part; or (B) the amount that any of the following owe under this part: (I) the applicant; (II) a fiduciary of the applicant; and (III) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over an amount under this part; or (ii) for a licensee, the amount of the delinquency is the sum of: (A) the amount of any delinquency that served as a basis for revoking the license under this section of: (I) the licensee; (II) a fiduciary of the licensee; or (III) a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over an amount under this part; or (B) the amount that any of the following owe under this part: (I) the licensee; (II) a fiduciary of the licensee; and (III) a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over an amount under this part. (f) Notwithstanding Subsection (5)(d) or (e), a bond required by this Subsection (5) may not: (i) be less than $10,000; or (ii) exceed $500,000. (g) (i) Subject to Subsection (5)(g)(ii), a bond required by this section may be combined into one bond with any other bond required by this chapter. (ii) For purposes of Subsection (5)(g)(i), if a bond required by this section is combined into one bond with any other bond required by this chapter, the amount of that combined bond is determined by: (A) calculating the separate amount of each bond required for each type of fuel included in the combined bond; and (B) aggregating the separate amounts calculated in Subsection (5)(g)(ii)(A). (6) (a) The commission shall revoke a license under this section if: (i) a licensee violates any provision of this part; and (ii) before the commission revokes the license the commission provides the licensee: (A) reasonable notice; and (B) a hearing. (b) If the commission revokes a licensee's license in accordance with Subsection (6)(a), the commission may not issue another license to that licensee until that licensee complies with the requirements of this part, including: (i) paying any: (A) amounts due under this part; (B) penalty as provided in Section 59-1-401; or (C) interest as provided in Section 59-1-402; and (ii) posting a bond in accordance with Subsection (5). (7) (a) If any person ceases to be a supplier within the state by reason of the discontinuance, sale, or transfer of the person's business, the supplier shall notify the commission in writing at the time the discontinuance, sale, or transfer takes effect. (b) The notice shall give the date of discontinuance and, in the event of a sale, the date of the sale and the name and address of the purchaser or transferee. (c) Taxes on all special fuel delivery or removal made prior to the discontinuance, sale, or transfer, shall become due and payable on the date of discontinuance, sale, or transfer. (d) The supplier shall make a report and pay all taxes, interest, and penalties and surrender to the commission the license certificate that was issued to the supplier by the commission. (8) (a) The tax imposed by this part shall be a lien upon the property of any supplier liable for an amount of tax that is required to be collected, if the supplier sells the business, stock of goods, or quits business, and if the supplier fails to make a final return and payment within 15 days after the date of selling or quitting business. (b) The successor or assigns, if any, shall be required to withhold a sufficient amount of the purchase money to cover the amount of the taxes that are required to be collected and interest or penalties due and paid under Sections 59-1-401 and 59-1-402 until the former owner produces a receipt from the commission showing that the taxes have been paid or a certificate stating that no amount of tax is due. If the purchaser of a business or stock of goods fails to withhold sufficient purchase money, the purchaser shall be personally liable for the payment of the amount that is due.
Utah Code § 59-36-204 — Utah Code / Title 59 / Chapter 59-36 / § 59-36-204
§ 59-36-204. Transparency.
Status: in_force

The program manager shall coordinate with the collecting entities to recommend processes for the responsible and transparent receipt of property tax increment, sales and use tax increment, and tax increment, including by implementing processes to ensure a TIF entity stops receiving tax increment once the TIF entity receives the amount of tax increment stated in the disclosure under Section 59-36-201.
Utah Code § 59-2-329 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-329
§ 59-2-329. Verification of auditor's statements.
Status: in_force

The county auditor shall verify all statements made by the auditor under the provisions of this title and attach a signed statement of verification.
Utah Code § 59-2-901 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-901
§ 59-2-901. Determination of rate by commission -- Transmittal to county and state auditors.
Status: in_force

Before June 22 of each year the commission shall determine the rate of state tax to be levied and collected upon the taxable value of all property in the state sufficient to raise the amount of revenue specified by the Legislature for general state purposes. That rate may not exceed .00048 per dollar of taxable value of taxable property in the state. The commission shall transmit to the county auditor of each county and to the state auditor a statement of that rate. The county auditor shall, upon receipt, give the commission written acknowledgment of receipt.
Utah Code § 59-12-2007 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2007
§ 59-12-2007. Purchaser relief from liability.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if: (i) the purchaser's seller or certified service provider relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement; or (ii) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement. (b) For purposes of Subsection (1)(a), a purchaser is not relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if the purchaser's, the purchaser's seller's, or the purchaser's certified service provider's reliance on incorrect data provided by the commission is as a result of conduct that is: (i) fraudulent; (ii) intentional; or (iii) willful. (2) In addition to the relief from a penalty described in Subsection (1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a tax due under this part or an underpayment if: (a) the purchaser's seller or certified service provider relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition; or (b) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition.
Utah Code § 59-10-1031 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1031
§ 59-10-1031. Nonrefundable tax credit for employing a recently deployed veteran.
Status: in_force

(1) As used in this section, "recently deployed veteran" means an individual who: (a) was mobilized to active federal military service in: (i) an active component of the United States Armed Forces as defined in Section 59-10-1027; or (ii) a reserve component of the United States Armed Forces as defined in Section 59-10-1027; and (b) received an honorable or general discharge from active federal military service under Subsection (1)(a) within the two-year period before the date the employment begins. (2) A claimant, estate, or trust may claim a nonrefundable tax credit as provided in this section against a tax under this chapter if the claimant, estate, or trust employs a recently deployed veteran, on or after January 1, 2012, who: (a) (i) is collecting or is eligible to collect unemployment benefits under Title 35A, Chapter 4, Part 4, Benefits and Eligibility; or (ii) within the last two years, has exhausted the unemployment benefits under Subsection (2)(a)(i); and (b) works for the claimant, estate, or trust at least 35 hours per week for not less than 45 of the 52 weeks following the recently deployed veteran's start date for the employment. (3) A tax credit: (a) earned under this section shall be claimed beginning in the year the requirements of Subsection (2) are met; (b) for the first taxable year, is equal to $200 for each month of employment not to exceed $2,400 for the taxable year for each recently deployed veteran; and (c) for the second taxable year, is equal to $400 for each month of employment not to exceed $4,800 for the taxable year for each recently deployed veteran. (4) A claimant, estate, or trust that claims a tax credit under this section shall retain the following for each recently deployed veteran for which a tax credit is claimed under this section: (a) the recently deployed veteran's: (i) name; (ii) taxpayer identification number; (iii) last known address; (iv) start date of the employment; and (v) documentation establishing that the recently deployed veteran was employed as required under Subsection (2)(b); (b) documentation provided by the recently deployed veteran's military service unit establishing that the recently deployed veteran is a recently deployed veteran; and (c) a signed statement from the Department of Workforce Services that the recently deployed veteran meets the requirements of Subsection (2)(a) regarding unemployment benefits. (5) At the request of the commission, a claimant, estate, or trust shall provide the information described in Subsection (4) to the commission. (6) A claimant, estate, or trust may carry forward a tax credit under this section for a period that does not exceed the next five taxable years if: (a) the claimant, estate, or trust is allowed to claim a tax credit under this section for a taxable year; and (b) the amount of the tax credit exceeds the claimant, estate, or trust's tax liability under this chapter for that taxable year.
Utah Code § 59-2a-202 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-202
§ 59-2a-202. Renter's credit authorized -- No interest allowed.
Status: in_force

(1) A claimant who rents a residence and meets the requirements of this part may receive a renter's credit. (2) A claimant who meets the requirements of this part and Part 3, Homeowner's Credit, may claim in any year a renter's credit under Section 59-2a-205, a homeowner's credit as provided under Part 3, Homeowner's Credit, or both. (3) Interest is not allowed on any payment made to a claimant under this part.
Utah Code § 59-22-101 — Utah Code / Title 59 / Chapter 59-22 / § 59-22-101
§ 59-22-101. Title.
Status: in_force

This chapter is known as the "Model Tobacco Settlement Act."
Utah Code § 59-7-507 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-507
§ 59-7-507. Payment of tax.
Status: in_force

(1) (a) If an estimated payment is not made as provided in Section 59-7-504, the amount of tax imposed by this chapter shall be paid no later than the due date of the return described in Subsection 59-7-505(2). (b) If a taxpayer needs an extension of time to file a return, as provided in Section 59-7-505 or 59-7-803, a taxpayer shall pay, no later than the due date of the return described in Subsection 59-7-505(2), an amount equal to the lesser of: (i) the greater of: (A) 90% of the total tax reported on the return for the current taxable year; or (B) 100% of the minimum tax described in Section 59-7-104; or (ii) 100% of the total tax liability for the taxable year immediately preceding the current taxable year. (c) If payment is not made as provided in Subsection (1)(b), the commission shall add an extension penalty as provided in Section 59-1-401, until the tax is paid during the period of extension. (2) (a) For a taxable year beginning on or after January 1, 2019, but beginning on or before December 31, 2019, a taxpayer shall receive an extension of time for the payment of the amount determined as the tax of the taxpayer, or any part of that amount, for the time period that ends on the last day of the extension to pay the taxpayer's federal income tax. (b) (i) For a taxable year beginning on or after January 1, 2020, at the request of the taxpayer, the commission may extend the time for payment of the amount determined as the tax by the taxpayer, or any part of that amount, for a period not to exceed six months from the date prescribed for the payment of the tax. (ii) For purposes of Subsection (2)(b)(i), the taxpayer shall pay the amount for which the extension is granted on or before the day on which the period of the extension expires.
Utah Code § 59-10-538 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-538
§ 59-10-538. Interest on overpayments.
Status: in_force

(1) Interest shall be allowed and paid upon any overpayment in respect of any tax imposed by this chapter, at the rate and in the manner prescribed in Section 59-1-402. (2) For purposes of this section, if any overpayment of tax imposed by this chapter results from a carryback of a net operating loss, such overpayment shall be deemed not to have been made prior to the close of the taxable year of the net operating loss which results in such carryback.
Utah Code § 59-14-702 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-702
§ 59-14-702. Definitions.
Status: in_force

As used in this part: (1) "Brand family" is as defined in Section 59-14-601. (2) "Tobacco product manufacturer" is as defined in Section 59-14-601.
Utah Code § 59-2-701 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-701
§ 59-2-701. Appraisal by certified or licensed appraisers -- Appraiser trainees -- Certification of elected county assessors -- Commission may prescribe additional requirements for appraisers -- Rulemaking authority -- County assessor to ensure compliance.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b), a person performing an appraisal for purposes of establishing fair market value of real estate or real property for the assessment roll shall be the holder of an appraiser's certificate or license issued by the Division of Real Estate under Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act. (b) Notwithstanding Section 61-2g-301, an uncertified or unlicensed appraiser trainee who is registered under Section 61-2g-302 may appraise property under the direction of a holder of an appraiser's certificate or license issued by the Division of Real Estate under Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act. (2) The limitations on appraisal authority under Subsections 61-2g-311(1) and (2) and Section 61-2g-312 do not apply to a person performing an appraisal for purposes of establishing fair market value for the assessment roll. (3) The commission may prescribe additional requirements for any person performing an appraisal for purposes of establishing fair market value for the assessment roll. (4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to establish qualifications for personal property appraisers exempt from licensure under Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act. (5) In accordance with Sections 17-67-301 and 17-67-302, a county assessor shall ensure that the assessor's office is in compliance with this section and any additional rules or requirements for property appraisers established by the commission.
Utah Code § 59-2-503 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-503
§ 59-2-503. Qualifications for agricultural use assessment.
Status: in_force

(1) Subject to Subsections (2) through (10), for general property tax purposes, land may be assessed on the basis of the value that the land has for agricultural use if the land: (a) is not less than five contiguous acres in area; (b) is actively devoted to agricultural use; and (c) has been actively devoted to agricultural use for at least two successive years immediately preceding the tax year for which the land is being assessed under this part. (2) In determining whether land is actively devoted to agricultural use, production per acre for a given county or area and a given type of land shall be determined by using the first applicable of the following: (a) production levels reported in the current publication of the Utah Agricultural Statistics; (b) current crop budgets developed and published by Utah State University; and (c) other acceptable standards of agricultural production designated by the commission by rule adopted in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (3) (a) Notwithstanding Subsection (1)(a) and except as provided in Subsection (3)(b), land that is less than five contiguous acres in area may be assessed on the basis of the value that the land has for agricultural use if: (i) the land is devoted to agricultural use in conjunction with other eligible acreage; and (ii) the land and the other eligible acreage described in Subsection (3)(a)(i) have identical legal ownership. (b) (i) Land on which a residence is located may not be assessed on the basis of the value that the land has for agricultural use under Subsection (3)(a) unless the land significantly contributes to overall agricultural operations. (ii) Land devoted to agricultural use in conjunction with land on which a residence is located is excluded from any determination under Subsection (3)(b)(i) as to whether the land on which a residence is located significantly contributes to overall agricultural operations. (iii) (A) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules prescribing the circumstances under which land on which a residence is located significantly contributes to overall agricultural operations under Subsection (3)(b)(i). (B) The commission shall report to the Revenue and Taxation Interim Committee on any rules promulgated under this Subsection (3)(b)(iii). (4) Land may be assessed on the basis of the land's agricultural value if the land: (a) is subject to the privilege tax imposed by Section 59-4-101; (b) is owned by the state or any of the state's political subdivisions; and (c) meets the requirements of Subsection (1). (5) Notwithstanding Subsection (1)(a), the commission or a county board of equalization may grant a waiver of the acreage limitation for land upon: (a) appeal by the owner; and (b) submission of proof that 80% or more of the owner's, purchaser's, or lessee's income is derived from agricultural products produced on the property in question. (6) Notwithstanding Subsection (1)(a), the commission or a county board of equalization shall grant a waiver of the acreage limitation for land upon: (a) appeal by the owner; and (b) submission of proof that: (i) the failure to meet the acreage requirement arose solely as a result of an acquisition by a public utility or a governmental entity by: (A) eminent domain; or (B) the threat or imminence of an eminent domain proceeding; and (ii) the land is actively devoted to agricultural use. (7) (a) The commission or a county board of equalization may grant a waiver of the requirement that the land is actively devoted to agricultural use for the tax year for which the land is being assessed under this part upon: (i) appeal by the owner; and (ii) submission of proof that: (A) the land was assessed on the basis of agricultural use for at least two years immediately preceding that tax year; and (B) the failure to meet the agricultural production requirements for that tax year was due to no fault or act of the owner, purchaser, or lessee. (b) As used in Subsection (7)(a), "fault" does not include: (i) intentional planting of crops or trees which, because of the maturation period, do not give the owner, purchaser, or lessee a reasonable opportunity to satisfy the production levels required for land actively devoted to agricultural use; or (ii) implementation of a bona fide range improvement program, crop rotation program, or other similar accepted cultural practices which do not give the owner, purchaser, or lessee a reasonable opportunity to satisfy the production levels required for land actively devoted to agricultural use. (8) Land that otherwise qualifies for assessment under this part qualifies for assessment under this part in the first year the land resumes being actively devoted to agricultural use if: (a) the land becomes ineligible for assessment under this part only as a result of a split estate mineral rights owner exercising the right to extract a mineral; and (b) the land qualified for assessment under this part in the year immediately preceding the year the land became ineligible for assessment under this part only as a result of a split estate mineral rights owner exercising the right to extract a mineral. (9) Land that otherwise qualifies under Subsection (1) to be assessed on the basis of the value that the land has for agricultural use does not lose that qualification by becoming subject to a forest stewardship plan developed under Section 65A-8a-106 under which the land is subject to a temporary period of limited use or nonuse. (10) (a) Notwithstanding Subsection (1) and except as provided in Subsection (10)(d), land in agricultural use that is intentionally allowed to lay fallow for one or more growing seasons qualifies for assessment under this part if the fallowing is conducted: (i) during periods of limited water supply; (ii) as part of a prudent farm management practice, including crop rotation, rotational grazing, or soil water management; or (iii) to facilitate voluntary participation in a water management or agricultural water optimization program. (b) If the owner of land assessed under this part fallows the land during any period in a calendar year, the owner may, on or before December 31 of the year in which the land is fallowed, provide to the county assessor written notice that: (i) identifies the land that was fallowed during any period of the year in which the notice is provided, including the acreage of the fallowed land; (ii) demonstrates how the land qualifies under Subsection (10)(a); and (iii) specifies whether the owner intends to fallow the land during any period in the following calendar year, and, if so, the intended duration of the fallowing period. (c) (i) If the written notice under Subsection (10)(b) indicates that the owner intends to fallow the land during any period in the following calendar year, the county assessor may, within 45 days of receiving the written notice, require the owner to submit to the county assessor a land management plan in a form prescribed by the county assessor that: (A) identifies the owner's objectives in fallowing the land for the intended duration of the fallowing period; (B) provides adequate assurances to the county assessor that the fallowed land will become actively devoted to agricultural use upon the expiration of the intended fallowing period; and (C) includes any other information required by the county assessor. (ii) If the owner submits to the county assessor a land management plan for fallowed land that meets the requirements of Subsection (10)(c)(i), the county assessor may not require the owner to submit a new or additional land management plan for the same land within three years from the day on which the owner submitted the plan. (d) Fallowed land is withdrawn from this part if: (i) the county assessor determines that the land does not qualify under Subsection (10)(a); (ii) the owner fails to return the fallowed land to active agricultural use upon the expiration of the intended fallowing period as specified in the written notice; or (iii) the owner fails to comply with the requirements of Subsection (10)(c), if a land management plan is required.
Utah Code § 59-2-315 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-315
§ 59-2-315. Crime insurance -- Liability for willful failure or neglect of duty -- Judgment.
Status: in_force

(1) The assessor shall obtain crime insurance in relation to the duties of the assessor, in an amount set by the county legislative body. (2) The county attorney shall, upon showing of proper evidence and upon written demand by the commission or the county legislative body, commence and prosecute to judgment an action against the assessor for willful failure or neglect in assessing property. (3) If, during the trial of the action against the assessor, the value of the unassessed or underassessed property is determined, the assessor is liable for the difference between the amount of taxes collected and the amount of taxes which should have been collected pursuant to law.
Utah Code § 59-6-104 — Utah Code / Title 59 / Chapter 59-6 / § 59-6-104
§ 59-6-104. Commission administration of chapter -- Rulemaking authority.
Status: in_force

(1) To the extent the following are consistent with this chapter, the commission shall administer this chapter in accordance with: (a) Chapter 1, General Taxation Policies; and (b) Chapter 10, Part 4, Withholding of Tax. (2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules necessary to effectuate the purposes of this chapter.
Utah Code § 59-10-408 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-408
§ 59-10-408. Withholding rules -- Agreements with federal government.
Status: in_force

The commission may prescribe and enforce reasonable rules necessary to carry out the provisions of Sections 59-10-401 through 59-10-407, and to make such agreements with the United States Government as it deems necessary or advisable to provide for deduction and withholding of tax from wages of federal employees in the state of Utah.
Utah Code § 59-2-107 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-107
§ 59-2-107. Classes of personal property -- Rulemaking authority.
Status: in_force

The commission shall make rules: (1) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; (2) defining classes of items considered to be personal property for purposes of this chapter; (3) defining items that fall into the classes established under Subsection (2); and (4) defining any class or item as personal property if the commission defined that class or item as personal property prior to January 1, 2004, by: (a) a rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; (b) a published decision of the commission; or (c) an official schedule published by the commission.
Utah Code § 59-7-201 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-201
§ 59-7-201. Tax -- Minimum tax.
Status: in_force

(1) There is imposed upon each corporation, except a corporation that is exempt under Section 59-7-102, a tax upon the corporation's Utah taxable income for the taxable year that is derived from sources within this state other than income for any period that the corporation is required to include in the corporation's tax base under Section 59-7-104. (2) The tax imposed by Subsection (1) shall be 4.45% of a corporation's Utah taxable income. (3) In no case shall the tax be less than $100.
Utah Code § 59-23-8 — Utah Code / Title 59 / Chapter 59-23 / § 59-23-8
§ 59-23-8. Penalties and interest.
Status: in_force

A person who harvests unprocessed brine shrimp eggs who fails to comply with this chapter is subject to penalties and interest as provided in Sections 59-1-401 and 59-1-402.
Utah Code § 59-5-119 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-119
§ 59-5-119. Disposition of certain taxes collected on Navajo Nation land located in Utah.
Status: in_force

7/1/2026 (1) Except as provided in Subsection (2), there shall be deposited into the Navajo Revitalization Fund created in Section 63N-24-703 for taxes imposed under this part beginning on July 1, 1997: (a) 33% of the taxes collected on oil, gas, or other hydrocarbon substances produced from a well: (i) for which production began on or before June 30, 1996; and (ii) attributable to interests in Utah held in trust by the United States for the Navajo Nation and the Navajo Nation's members; and (b) 80% of the taxes collected on oil, gas, or other hydrocarbon substances produced from a well: (i) for which production began on or after July 1, 1996; and (ii) attributable to interests in Utah held in trust by the United States for the Navajo Nation and the Navajo Nation's members. (2) (a) The maximum amount deposited in the Navajo Revitalization Fund may not exceed: (i) $2,000,000 in fiscal year 2006-07; and (ii) $3,000,000 for fiscal years beginning with fiscal year 2007-08. (b) Any amounts in excess of the maximum described in Subsection (2)(a) shall be credited as provided in Sections 51-9-305, 51-9-306, 51-9-1202, and 59-5-115.
Utah Code § 59-13-204 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-204
§ 59-13-204. Distributors liable for tax -- Computations -- Exceptions -- Assumption of liability statements -- Motor fuel received -- Tax to be added to price of motor fuel.
Status: in_force

(1) Distributors licensed under this part who receive motor fuel are liable for the tax as provided by this part, and shall report the receipt of the motor fuel to the commission and pay the tax as prescribed. (2) (a) Distributors shall compute the tax on the total taxable amount of motor fuel produced, purchased, received, imported, or refined in this state, and all distributors shipping motor fuels into this state shall compute the tax on the total taxable amount of motor fuels received for sale or use in this state. (b) All motor fuel distributed by any distributor to the distributor's branches within this state is considered to be sold at the time of this distribution and is subject to this part as if actually sold. (c) Distributors licensed under this part may sell motor fuel to other licensed distributors without the payment or collection of the tax, if the purchasing distributor furnishes the seller with an assumption of liability statement indicating the purchasing distributor is a licensed and bonded Utah motor fuel distributor and will assume the Utah motor fuel tax responsibility on all motor fuel purchased from the seller. The seller shall report each sale to the commission in a monthly report of sales as provided under Section 59-13-206. (3) If motor fuels have been purchased outside of this state and brought into this state in original packages from a distributor for the use of the consumer, then the tax shall be imposed when the motor fuel is received. (4) (a) Every distributor and retail dealer of motor fuels shall add the amount of the taxes levied and assessed by this part to the price of the motor fuels. (b) This Subsection (4) in no way affects the method of the collection of the taxes as specified in this part. (c) Notwithstanding Subsection (4)(a), if the Ute tribe may receive a refund under Section 59-13-201.5, the Ute tribe is not required to add the amount of the taxes levied and assessed by this part to the price of motor fuel that is purchased: (i) by a Ute tribal member; and (ii) at a retail station: (A) wholly owned by the Ute tribe; and (B) located on Ute trust land. (d) For purposes of Subsection (4)(a), the amount of taxes levied and assessed by this part do not include the amount of the reduction of tax under Subsection 59-13-201(9).
Utah Code § 59-10-1005 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1005
§ 59-10-1005. Tax credit for at-home parent.
Status: in_force

(1) As used in this section: (a) "At-home parent" means a parent: (i) who provides full-time care at the parent's residence for one or more of the parent's own qualifying children; (ii) who claims the qualifying child as a dependent on the parent's individual income tax return for the taxable year for which the parent claims the credit; and (iii) if the sum of the following amounts are $3,000 or less for the taxable year for which the parent claims the credit: (A) the total wages, tips, and other compensation listed on all of the parent's federal Forms W-2; and (B) the gross income listed on the parent's federal Form 1040 Schedule C, Profit or Loss From Business. (b) "Parent" means an individual who: (i) has a parent-child relationship, as defined in Section 81-5-102, with a qualifying child; (ii) is the stepfather or stepmother of a qualifying child; (iii) has a qualifying child placed in the individual's home: (A) by a child-placing agency, as defined in Section 26B-2-101; and (B) for the purpose of legally adopting the child; (iv) is a foster parent of a qualifying child; or (v) is a legal guardian of a qualifying child. (c) "Qualifying child" means a child who is no more than 12 months of age on the last day of the taxable year for which the tax credit is claimed. (2) For a taxable year beginning on or after January 1, 2000, a claimant may claim on the claimant's individual income tax return a nonrefundable tax credit of $100 for each qualifying child if: (a) the claimant or another claimant filing a joint individual income tax return with the claimant is an at-home parent; and (b) the adjusted gross income of all of the claimants filing the individual income tax return is less than or equal to $50,000. (3) A claimant may not carry forward or carry back a tax credit authorized by this section. (4) (a) In accordance with any rules prescribed by the commission under Subsection (4)(b), the Division of Finance shall transfer at least annually from the General Fund into the Income Tax Fund the aggregate amount of all tax credits claimed under this section. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules for making a transfer from the General Fund into the Income Tax Fund as required by Subsection (4)(a).
Utah Code § 59-12-1403 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1403
§ 59-12-1403. Distribution of revenues -- Administrative costs.
Status: in_force

(1) (a) The city or town legislative body shall by ordinance provide for the distribution of the entire amount of the revenues collected from the tax imposed by this part: (i) in accordance with this section; and (ii) as stated in the opinion question described in Subsection 59-12-1402(1). (b) A city or town may participate in an interlocal agreement provided for under Section 59-12-704 and distribute the revenues collected from the tax imposed by this part to participants in the interlocal agreement. (c) Subject to Subsection (1)(a), revenues collected from the tax shall be used for one or more organizations or facilities defined in Section 59-12-702. (2) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenues the commission collects from a tax under this part.
Utah Code § 59-2-1605 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1605
§ 59-2-1605. Accounting records for levies -- Records -- Report to Legislature, commission -- Budget to Division of Finance.
Status: in_force

(1) Each county shall separately budget and account for the use of any money the county receives or spends from a levy the county imposes in accordance with Section 59-2-1602. (2) The program manager shall separately budget and account for the use of any revenue received from the fund. (3) On or before October 1 of each year, the program manager shall submit an electronic report to the Revenue and Taxation Interim Committee and the commission that contains: (a) a financial report that includes: (i) the amount of revenue allocated to the program manager for the current calendar year; and (ii) a summary of the uses of the revenue during the current calendar year; and (b) a status report on: (i) the development, enhancement, and implementation of the statewide property tax system and the statewide web portals described in Section 59-2-1606; and (ii) achievement of the performance metrics described in Section 59-2-1606. (4) On or before December 31 of each year, the program manager shall submit a detailed budget for the upcoming calendar year to the Division of Finance. (5) For the calendar year that begins on January 1, 2026, the program manager shall submit a detailed budget for the current year to the Division of Finance on May 6, 2026.
Utah Code § 59-2-1321 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1321
§ 59-2-1321. Erroneous or illegal assessments -- Deductions and refunds.
Status: in_force

The county legislative body, upon sufficient evidence being produced that property has been either erroneously or illegally assessed, may order the county treasurer to allow the taxes on that part of the property erroneously or illegally assessed to be deducted before payment of taxes. Any taxes, interest, and costs paid more than once, or erroneously or illegally collected, may, by order of the county legislative body, be refunded by the county treasurer, and the portion of taxes, interest, and costs paid to the state or any taxing entity shall be refunded to the county, and the appropriate officer shall draw a warrant for that amount in favor of the county.
Utah Code § 59-14-804 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-804
§ 59-14-804. Taxation of electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, and prefilled nontherapeutic nicotine device.
Status: in_force

7/1/2026 (1) A tax is imposed upon: (a) an electronic cigarette product; (b) a nontherapeutic nicotine product; and (c) an alternative nicotine product. (2) (a) The amount of tax imposed under Subsections (1)(a) and (b) is .71 multiplied by the manufacturer's sales price. (b) (i) The amount of tax imposed under Subsection (1)(c) on an alternative nicotine product that is a nicotine pouch product is the sum of: (A) $1; and (B) 5 cents on each pouch contained within the alternative nicotine product in excess of 20 pouches. (ii) The amount of tax imposed under Subsection (1)(c) on an alternative nicotine product that is not a nicotine pouch product is .73 multiplied by the manufacturer's sales price. (3) If a product is sold in the same package as a product that is taxed under Subsection (1), the tax described in Subsection (2) shall apply to the wholesale manufacturer's sale price of the entire packaged product. (4) (a) A manufacturer, jobber, distributor, wholesaler, retailer, consumer, or user shall pay the tax levied under Subsection (1) at the time that an electronic cigarette product, an alternative nicotine product, or a nontherapeutic nicotine product is first received in the state. (b) A manufacturer, jobber, distributor, wholesaler, retailer, consumer, or user may not resell an electronic cigarette product, an alternative nicotine product, or a nontherapeutic nicotine product to another distributor, another retailer, or a consumer before paying the tax levied under Subsection (1). (5) (a) The manufacturer, jobber, distributor, wholesaler, retailer, consumer, or user shall remit the taxes collected in accordance with this section to the commission. (b) The commission shall deposit revenues generated by the tax imposed by this section into the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account created in Section 59-14-807.
Utah Code § 59-18-105 — Utah Code / Title 59 / Chapter 59-18 / § 59-18-105
§ 59-18-105. Trustee's fiduciary obligations and duty not to deprive trust of tax exemption, deduction, or credit.
Status: in_force

(1) In the exercise of a trustee's powers including the powers granted by this chapter, a trustee has a duty to act with due regard to the trustee's obligation as a fiduciary, including a duty not to exercise any power in such a way as to deprive the trust of an otherwise available tax exemption, deduction, or credit for tax purposes or deprive a donor of a trust asset of a tax deduction or credit or operate to impose a tax upon a donor, trust, or other person. The word "tax" includes, but is not limited to any federal, state, or local excise, income, gift, estate, or inheritance tax. (2) A trustee of a private foundation trust, except as provided in Section 59-18-106, shall make distributions at such time and in such manner as not to subject the trust to tax under Section 4942. (3) A trustee of a private foundation trust or a split interest trust, to the extent that the split interest trust is subject to the provisions of Section 4947(a)(2), in the exercise of the trustee's powers, except as provided in Subsection (4) of this section and Section 59-18-106, shall not: (a) engage in any act of self dealing (as defined in Section 4941(d)); (b) retain any excess business holdings (as defined in Section 4943(c)); (c) make any investments in such manner as to subject the foundation to tax under Section 4944; and (d) make any taxable expenditures (as defined in Section 4945(d)). (4) Subsections (3)(b) and (c) do not apply to a split interest trust if: (a) all the income interest (and none of the remainder interest) of such trust is devoted solely to one or more of the purposes described in Section 170(c)(2)(B), and all amounts in such trust for which a deduction was allowed under Section 170, 545(b)(2), 556(b)(2), 642(c), 2055, 2106(a)(2), or 2522 have aggregate fair market value not more than 60% of the aggregate fair market value of all amounts in such trust; or (b) a deduction was allowed under Section 170, 545(b)(2), 556(b)(2), 642(c), 2055, 2106(a)(2), or 2522 for amounts payable under the terms of such trust to every remainder beneficiary but not to any income beneficiary.
Utah Code § 59-10-114 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-114
§ 59-10-114. Additions to and subtractions from adjusted gross income of an individual.
Status: in_force

(1) There shall be added to adjusted gross income of a resident or nonresident individual: (a) a lump sum distribution that the taxpayer does not include in adjusted gross income on the taxpayer's federal individual income tax return for the taxable year; (b) the amount of a child's income calculated under Subsection (4) that: (i) a parent elects to report on the parent's federal individual income tax return for the taxable year; and (ii) the parent does not include in adjusted gross income on the parent's federal individual income tax return for the taxable year; (c) (i) a withdrawal from a medical care savings account and any penalty imposed for the taxable year if: (A) the resident or nonresident individual does not deduct the amounts on the resident or nonresident individual's federal individual income tax return under Section 220, Internal Revenue Code; (B) the withdrawal is subject to Subsections 31A-32a-105(1) and (2); and (C) the withdrawal is subtracted on, or used as the basis for claiming a tax credit on, a return the resident or nonresident individual files under this chapter; (ii) a disbursement required to be added to adjusted gross income in accordance with Subsection 31A-32a-105(3); or (iii) an amount required to be added to adjusted gross income in accordance with Subsection 31A-32a-105(5)(c); (d) the amount withdrawn under Title 53H, Chapter 10, Utah Education Savings, from the account of a resident or nonresident individual who 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 individual who 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 individual: (I) who is the account owner; and (II) on the resident or nonresident individual'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 individual who is the account owner to claim a tax credit under Section 59-10-1017; (e) except as provided in Subsection (5), 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)(e)(i)(A) through (C); and (ii) to the extent the interest is not included in adjusted gross income on the taxpayer's federal income tax return for the taxable year; (f) subject to Subsection (2)(c), any distribution received by a resident beneficiary of a resident trust of income that was taxed at the trust level for federal tax purposes, but was subtracted from state taxable income of the trust pursuant to Subsection 59-10-202(2)(b); (g) any distribution received by a resident beneficiary of a nonresident trust of undistributed distributable net income realized by the trust on or after January 1, 2004, if that undistributed distributable net income was taxed at the trust level for federal tax purposes, but was not taxed at the trust level by any state, with undistributed distributable net income considered to be distributed from the most recently accumulated undistributed distributable net income; (h) any adoption expense: (i) for which a resident or nonresident individual receives reimbursement from another person; and (ii) to the extent to which the resident or nonresident individual subtracts that adoption expense: (A) on a return filed under this chapter for a taxable year beginning on or before December 31, 2007; or (B) from federal taxable income on a federal individual income tax return; (i) the amount of tax paid on income attributed to the individual in accordance with Subsection 59-10-1403.2(2) that is not included in adjusted gross income; and (j) the amount of tax paid: (i) on income attributed to the individual and taxable in this state, that is not included in adjusted gross income; (ii) to another state; and (iii) that the commission determines is substantially similar to the tax imposed under Subsection 59-10-1403.2(2). (2) There shall be subtracted from adjusted gross income of a resident or nonresident individual: (a) the difference between: (i) the interest or a dividend on an obligation or security of the United States or an authority, commission, instrumentality, or possession of the United States, to the extent that interest or dividend is: (A) included in adjusted gross income for federal income tax purposes for the taxable year; and (B) exempt from state income taxes under the laws of the United States; and (ii) any interest on indebtedness incurred or continued to purchase or carry the obligation or security described in Subsection (2)(a)(i); (b) if the conditions of Subsection (3)(a) are met, the amount of income derived by a Ute tribal member: (i) during a time period that the Ute tribal member resides on homesteaded land diminished from the Uintah and Ouray Reservation; and (ii) from a source within the Uintah and Ouray Reservation; (c) an amount received by a resident or nonresident individual or distribution received by a resident or nonresident beneficiary of a resident trust: (i) if that amount or distribution constitutes a refund of taxes imposed by: (A) a state; or (B) the District of Columbia; and (ii) to the extent that amount or distribution is included in adjusted gross income for that taxable year on the federal individual income tax return of the resident or nonresident individual or resident or nonresident beneficiary of a resident trust; (d) 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 individual; and (C) for the taxable year; and (ii) to the extent that railroad retirement benefit is included in adjusted gross income on that resident or nonresident individual's federal individual income tax return for that taxable year; (e) an amount: (i) received by an 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; (f) 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 individual; (iii) for the taxable year; and (iv) to the extent the amount is included in adjusted gross income on the taxpayer's federal income tax return for the taxable year; (g) the amount of all income, including income apportioned to another state, of a nonmilitary spouse of an active duty military member if: (i) both the nonmilitary spouse and the active duty military member are nonresident individuals; (ii) the active duty military member is stationed in Utah; (iii) the nonmilitary spouse is subject to the residency provisions of 50 U.S.C. Sec. 4001(a)(2); and (iv) the income is included in adjusted gross income for federal income tax purposes for the taxable year; (h) the amount of any FDIC premium paid or incurred by the taxpayer that is disallowed as a deduction for federal income tax purposes under Section 162(r), Internal Revenue Code, for the taxable year; (i) an amount of a distribution from a qualified retirement plan under Section 401(a), Internal Revenue Code, if: (i) the amount of the distribution is included in adjusted gross income on the resident or nonresident individual's federal individual income tax return for the taxable year; and (ii) for the taxable year when the amount of the distribution was contributed to the qualified retirement plan, the amount of the distribution: (A) was not included in adjusted gross income on the resident or nonresident individual's federal individual income tax return for the taxable year; and (B) was taxed by another state of the United States, the District of Columbia, or a possession of the United States; and (j) the amount of any repayment in the current taxable year of social security income received in a previous taxable year if: (i) the individual claimed a credit for the repayment on the individual's federal individual income tax return for the current taxable year; and (ii) the individual did not claim a tax credit under Section 59-10-1042 for the taxable year in which the individual received the social security income. (3) (a) A subtraction for an amount described in Subsection (2)(b) is allowed only if: (i) the taxpayer is a Ute tribal member; and (ii) the governor and the Ute tribe execute and maintain an agreement meeting the requirements of this Subsection (3). (b) The agreement described in Subsection (3)(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)(b); 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)(b); (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 (3) is in effect. (ii) If an agreement meeting the requirements of this Subsection (3) is terminated, the subtraction permitted under Subsection (2)(b) 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)(b) 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. (4) (a) For purposes of this Subsection (4), "Form 8814" means: (i) the federal individual income tax Form 8814, Parents' Election To Report Child's Interest and Dividends; or (ii) (A) a form designated by the commission in accordance with Subsection (4)(a)(ii)(B) as being substantially similar to 2000 Form 8814 if for purposes of federal individual income taxes the information contained on 2000 Form 8814 is reported on a form other than Form 8814; and (B) for purposes of Subsection (4)(a)(ii)(A) and in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules designating a form as being substantially similar to 2000 Form 8814 if for purposes of federal individual income taxes the information contained on 2000 Form 8814 is reported on a form other than Form 8814. (b) The amount of a child's income added to adjusted gross income under Subsection (1)(b) is equal to the difference between: (i) the lesser of: (A) the base amount specified on Form 8814; and (B) the sum of the following reported on Form 8814: (I) the child's taxable interest; (II) the child's ordinary dividends; and (III) the child's capital gain distributions; and (ii) the amount not taxed that is specified on Form 8814. (5) Notwithstanding Subsection (1)(e), interest from bonds, notes, and other evidences of indebtedness issued by an entity described in Subsections (1)(e)(i)(A) through (D) may not be added to adjusted gross income of a resident or nonresident individual if, as annually determined by the commission: (a) for an entity described in Subsection (1)(e)(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)(e)(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.
Utah Code § 59-2-502 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-502
§ 59-2-502. Definitions.
Status: in_force

As used in this part: (1) "Actively devoted to agricultural use" means that the land in agricultural use produces in excess of 50% of the average agricultural production per acre: (a) as determined under Section 59-2-503; and (b) for: (i) the given type of land; and (ii) the given county or area. (2) "Conservation easement rollback tax" means the tax imposed under Section 59-2-506.5. (3) "Identical legal ownership" means legal ownership held by: (a) identical legal parties; or (b) identical legal entities. (4) "Land in agricultural use" means: (a) land devoted to the raising of useful plants and animals with a reasonable expectation of profit, including: (i) forages and sod crops; (ii) grains and feed crops; (iii) livestock as defined in Section 59-2-102; (iv) trees and fruits; or (v) vegetables, nursery, floral, and ornamental stock; or (b) land devoted to and meeting the requirements and qualifications for payments or other compensation under a crop-land retirement program with an agency of the state or federal government. (5) "Other eligible acreage" means land that is: (a) five or more contiguous acres; (b) eligible for assessment under this part; and (c) (i) located in the same county as land described in Subsection 59-2-503(1)(a); or (ii) contiguous across county lines with land described in Subsection 59-2-503(1)(a) as provided in Section 59-2-512. (6) "Platted" means land in which: (a) parcels of ground are laid out and mapped by their boundaries, course, and extent; and (b) the plat has been approved as provided in Section 10-20-804 or 17-79-704. (7) "Rollback tax" means the tax imposed under Section 59-2-506. (8) "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 agricultural use; (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 59-2-509; or (B) (I) an owner applies for assessment under this part as required by Section 59-2-509; and (II) 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 59-2-509; or (B) (I) an owner applies for assessment under this part as required by Section 59-2-509; and (II) the land does not meet the requirements of this part to be assessed under this part; (e) if required by the county assessor, the owner of the land: (i) fails to file a new application as provided in Subsection 59-2-508(5); or (ii) fails to file a signed statement as provided in Subsection 59-2-508(5); or (f) except as provided in Section 59-2-503, the land fails to meet a requirement of Section 59-2-503.
Utah Code § 59-8-105 — Utah Code / Title 59 / Chapter 59-8 / § 59-8-105
§ 59-8-105. Time for filing of return -- Other applicable provisions.
Status: in_force

(1) Each taxpayer upon whom a gross receipts tax is imposed under this chapter shall file a return with and pay the tax reflected in the return to the commission semiannually on or before the last day of July and January. (2) All other provisions applicable to the gross receipts tax imposed under this chapter shall be the appropriate provisions provided for in Title 59, Chapter 7, Corporate Franchise and Income Taxes, applied as if the taxpayer under this chapter is a bank or other corporation subject to Title 59, Chapter 7, Corporate Franchise and Income Taxes.
Utah Code § 59-14-703 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-703
§ 59-14-703. Certification of cigarette rolling machine operators -- Renewal of certification -- Requirements for certification or renewal of certification -- Denial.
Status: in_force

(1) A cigarette rolling machine operator may not perform the following without first obtaining certification from the commission as provided in this part: (a) locate a cigarette rolling machine within this state; (b) make or offer to make a cigarette rolling machine available for use within this state; or (c) offer a cigarette for sale within this state if the cigarette is produced by: (i) the cigarette rolling machine operator; or (ii) another person at the location of the cigarette rolling machine operator's cigarette rolling machine. (2) A cigarette rolling machine operator shall renew its certification as provided in this section. (3) The commission shall prescribe a form for certifying a cigarette rolling machine operator under this part. (4) (a) A cigarette rolling machine operator shall apply to the commission for certification before the cigarette rolling machine operator performs an act described in Subsection (1) within the state for the first time. (b) A cigarette rolling machine operator shall apply to the commission for a renewal of certification on or before the earlier of: (i) December 31 of each year; or (ii) the day on which there is a change in any of the information the cigarette rolling machine operator provides on the form described in Subsection (3). (5) To obtain certification or renewal of certification under this section from the commission, a cigarette rolling machine operator shall: (a) identify: (i) the cigarette rolling machine operator's name and address; (ii) the location, make, and brand of the cigarette rolling machine operator's cigarette rolling machine; and (iii) each person from whom the cigarette rolling machine operator will purchase or be provided tobacco products that the cigarette rolling machine operator will use to produce cigarettes; and (b) certify, under penalty of perjury, that: (i) the tobacco to be used in the cigarette rolling machine operator's cigarette rolling machine, regardless of the tobacco's label or description, shall be only of a: (A) brand family listed on the commission's directory listing required by Section 59-14-603; and (B) tobacco product manufacturer listed on the commission's directory listing required by Section 59-14-603; (ii) the cigarette rolling machine operator shall prohibit another person who uses the cigarette rolling machine operator's cigarette rolling machine from using tobacco, a wrapper, or a cover except for tobacco, a wrapper, or a cover purchased by or provided to the cigarette rolling machine operator from a person identified in accordance with Subsection (5)(a)(iii); (iii) the cigarette rolling machine operator holds a current license issued in accordance with this chapter; (iv) the cigarettes produced from the cigarette rolling machine shall comply with Title 53, Chapter 7, Part 4, The Reduced Cigarette Ignition Propensity and Firefighter Protection Act; (v) the cigarette rolling machine shall be located in a separate and defined area where the cigarette rolling machine operator ensures that an individual younger than 21 years old may not be: (A) present at any time; or (B) permitted to enter at any time; and (vi) the cigarette rolling machine operator may not barter, distribute, exchange, offer, or sell cigarettes produced from a cigarette rolling machine in a quantity of less than 20 cigarettes per retail transaction. (6) If the commission determines that a cigarette rolling machine operator meets the requirements for certification or renewal of certification under this section, the commission shall grant the certification or renewal of certification. (7) If the commission determines that a cigarette rolling machine operator does not meet the requirements for certification or renewal of certification under this section, the commission shall: (a) deny the certification or renewal of certification; and (b) provide the cigarette rolling machine operator the grounds for denial of the certification or renewal of certification in writing.
Utah Code § 59-12-2002 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2002
§ 59-12-2002. Definitions.
Status: in_force

As used in this part, "public transit district" means a public transit district organized under Title 17B, Chapter 2a, Part 8, Public Transit District Act.
Utah Code § 59-3-103 — Utah Code / Title 59 / Chapter 59-3 / § 59-3-103
§ 59-3-103. Value of tax equivalent property included as part of value of taxable property.
Status: in_force

In determining the value of taxable property within any tax area for purposes of computing the limitation on indebtedness under Article XIV, Sec. 4, Utah Constitution, the value of all tax equivalent property shall be included as a part of the total value of taxable property.
Utah Code § 59-14-705 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-705
§ 59-14-705. Cigarette rolling machine operator shall maintain a secure meter on cigarette rolling machine.
Status: in_force

(1) A cigarette rolling machine operator shall maintain a secure meter on each cigarette rolling machine that the cigarette rolling machine operator controls, leases, owns, possesses, or otherwise has available for use. (2) The secure meter described in Subsection (1): (a) shall maintain an accurate count of the cigarettes, by weight, dispensed by the cigarette rolling machine; (b) may not be accessed except to take a reading of the secure meter; and (c) may not be reset or otherwise altered.
Utah Code § 59-10-205 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-205
§ 59-10-205. Tax on nonresident estate or trust.
Status: in_force

(1) Except as provided in Subsection (2), a tax is imposed on a nonresident estate or trust in an amount equal to the product of: (a) the nonresident estate's or trust's state taxable income as determined under Section 59-10-204; and (b) the percentage listed in Subsection 59-10-104(2). (2) The following are not subject to a tax imposed by this part: (a) a nonresident estate or trust that is not required to file a federal income tax return for estates and trusts for the taxable year; or (b) a nonresident trust taxed as a corporation.
Utah Code § 59-7-534 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-534
§ 59-7-534. Failure to pay tax -- Suspension or forfeiture of corporate rights.
Status: in_force

(1) If a tax computed and levied under this chapter is not paid before 5 p.m. on the last day of the 11th month after the date of delinquency, the corporate powers, rights, and privileges of the delinquent taxpayer, if it is a domestic corporation, shall be suspended, and if a foreign corporation, it shall forfeit its rights to do intrastate business in this state. (2) The commission shall transmit the name of each such corporation to the Division of Corporations and Commercial Code, which shall immediately record the same in such manner that it may be available to the public. This suspension or forfeiture shall become effective from the time such record is made, and the certificate of the Division of Corporations and Commercial Code shall be prima facie evidence of such suspension or forfeiture.
Utah Code § 59-10-1322 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1322
§ 59-10-1322. Contribution to Diapering Supplies Fund.
Status: in_force

(1) As used in this section, "fund" means the Diapering Supplies Fund created in Subsection (2). (2) There is created an expendable special revenue fund known as the "Diapering Supplies Fund." (3) The fund consists of amounts deposited into the fund in accordance with Subsection (4). (4) Except as provided in Section 59-10-1304, a resident or nonresident individual who files an income tax return under this chapter may designate on the resident or nonresident individual's income tax return a contribution to be: (a) deposited into the Diapering Supplies Fund; and (b) expended as provided in Subsection (5). (5) (a) Each year, the commission shall: (i) disburse from the Diapering Supplies Fund all money deposited into the fund since the last disbursement; and (ii) transfer the money to the Department of Health and Human Services for distribution in accordance with Section 26B-7-125. (b) The commission shall complete the transfer of funds to the Department of Health and Human Services by August 15 of each year.
Utah Code § 59-12-1405 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1405
§ 59-12-1405. Seller or certified service provider reliance on commission information.
Status: in_force

A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the tax is as a result of the seller's or certified service provider's reliance on incorrect data provided by the commission in a database created by the commission: (1) containing tax rates, boundaries, or local taxing jurisdiction assignments; or (2) indicating the taxability of tangible personal property, a product transferred electronically, or a service.
Utah Code § 59-12-109 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-109
§ 59-12-109. Confidentiality of information.
Status: in_force

The confidentiality of returns and other information filed with the commission shall be governed by Section 59-1-403.
Utah Code § 59-1-304 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-304
§ 59-1-304. Definition -- Limitations on maintaining a class action that relates to a tax or fee -- Requirements for a person to be included as a member of a class in a class action -- Rulemaking authority -- Limitations on recovery by members of a class -- Severability.
Status: in_force

(1) As used in this section, "tax or fee" means a tax or fee administered by the commission. (2) A class action that relates to a tax or fee may not be maintained in any court if a claim sought by a representative party seeking to maintain the class action arises as a result of: (a) a person collecting a tax or fee from the representative party if the representative party is not required by law to pay the tax or fee; or (b) any of the following that requires a change in the manner in which a tax or fee is required to be collected or paid: (i) an administrative rule made by the commission; (ii) a private letter ruling issued by the commission; or (iii) a decision issued by: (A) the commission; or (B) a court of competent jurisdiction. (3) (a) A person may be included as a member of a class in a class action relating to a tax or fee only if the person: (i) exhausts all administrative remedies with the commission; and (ii) requests in writing to be included as a member of the class. (b) (i) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules to simplify and expedite the administrative remedies a person shall exhaust as required by Subsection (3)(a). (ii) The rules required by Subsection (3)(b)(i) may include rules providing for: (A) expedited filing procedures and forms; (B) consolidation of hearings procedures as may be reasonably needed to accommodate potential inclusion of similarly situated persons; and (C) the designation of test or sample cases to avoid multiple hearings. (4) Subject to Subsection (5), in a class action brought under this section against the state or its political subdivisions in which members of the class are awarded a refund or credit of a tax or fee by a court of competent jurisdiction, the total amount that may be recovered by members of the class may not exceed the difference between: (a) the sum of: (i) the amount of the refund or credit awarded to members of the class; and (ii) interest as provided in Section 59-1-402; and (b) if awarded in accordance with Subsection (5), the sum of: (i) reasonable costs; and (ii) reasonable attorney fees. (5) (a) For purposes of Subsection (4), at the discretion of the court, the court may award: (i) reasonable costs as determined by the court; and (ii) reasonable attorney fees determined under Subsection (5)(b). (b) Reasonable attorney fees awarded in a class action may not exceed a reasonable hourly rate for work actually performed: (i) as determined by the court; and (ii) taking into account all facts and circumstances that the court considers reasonable. (6) If any provision of this section, or the application of any provision of this section to any person or circumstance is held unconstitutional or invalid by a court of competent jurisdiction, the remainder of the section shall be given effect without the invalid provision or application.
Utah Code § 59-12-2213 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2213
§ 59-12-2213. County, city, or town option sales and use tax to fund a system for public transit -- 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 under this section of up to: (a) for a county, city, or town other than a county, city, or town described in Subsection (1)(b), .25% on the transactions described in Subsection 59-12-103(1) located within the county, city, or town to fund a system for public transit; or (b) for a county, city, or town within which a tax is not imposed under Section 59-12-2216, .30% on the transactions described in Subsection 59-12-103(1) located within the county, city, or town, to fund a system for public transit. (2) Notwithstanding Section 59-12-2208, a county, city, or town legislative body 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 if the county, city, or town imposes the sales and use tax under Section 59-12-2216 on or before July 1, 2011.
Utah Code § 59-2a-303 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-303
§ 59-2a-303. Application for homeowner's credit -- Time for filing -- Obtaining payment from General Fund.
Status: in_force

(1) (a) A claimant shall file annually an application for the credit with the county in which the residence for which the claimant is seeking a homeowner's credit is located before September 1. (b) The application under this section shall: (i) be on forms provided by the county that meet the requirements of Subsection 59-2a-103(3); and (ii) include a household income statement signed by the claimant stating that: (A) the income statement is correct; and (B) the claimant qualifies for the credit. (c) (i) Subject to Subsection (1)(c)(ii), a county shall apply the credit in accordance with this section and Section 59-2a-304 for the year in which the claimant applies for a homeowner's credit if the claimant meets the criteria for obtaining a homeowner's credit as provided in this part. (ii) A homeowner's credit under this part may not exceed the claimant's property tax liability for the residence for the year in which the claimant applies for a homeowner's credit under this part. (d) A claimant may qualify for a homeowner's credit under this part regardless of whether the claimant owes delinquent property taxes. (2) (a) (i) The county shall compile a list of claimants and the homeowner's credits granted to the claimants for purposes of obtaining payment from the General Fund for the amount of credits granted. (ii) A county may not obtain payment from the General Fund for the amount described in Subsection 59-2a-101(21). (b) Upon certification by the commission the payment for the credits under this Subsection (2) shall be made to the county on or before January 1 if the list of claimants and the credits granted are received by the commission on or before November 30 of the year in which the credits under this part are granted. (c) If the commission does not receive the list under this Subsection (2) on or before November 30, payment shall be made within 30 days of receipt of the list of claimants and credits from the county.
Utah Code § 59-7-528 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-528
§ 59-7-528. Failure to make return or supply information -- Penalty.
Status: in_force

Each officer or employee of any corporation, who, without fraudulent intent, fails to make, render, sign, or verify any return, or to supply any information within the time required by or under the provisions of this chapter, shall be liable for a penalty as provided in Section 59-1-401, assessed and collected by the commission in the same manner as is provided in this chapter with regard to delinquent taxes.
Utah Code § 59-12-203 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-203
§ 59-12-203. County, city, or town may levy tax -- Contracts pursuant to Interlocal Cooperation Act.
Status: in_force

7/1/2026 (1) As used in this section: (a) "Converted municipality" means the same as that term is defined in Section 10-1-201.5. (b) "Incorporation date" means the date on which the incorporation of a new municipality is effective as described in Section 10-2a-217. (2) A county, city, or town may impose a sales and use tax under this part. (3) (a) Except as provided in Subsection (3)(b), if a converted municipality imposes a tax under this part, the commission shall distribute the amount that the commission calculates under Section 59-12-205 to the converted municipality. (b) The commission shall transfer the amount that would otherwise be distributed to a converted municipality under this part to a municipal services district created under Title 17B, Chapter 2a, Part 11, Municipal Services District Act, if the converted municipality: (i) provides written notice to the commission requesting the transfer; and (ii) designates the municipal services district to which the converted municipality requests the commission to transfer the revenues. (4) A county, city, or town that imposes a sales and use tax under this part may: (a) enter into agreements authorized by Title 11, Chapter 13, Interlocal Cooperation Act; and (b) use any or all of the revenue collected from the tax for the mutual benefit of local governments that elect to contract with one another pursuant to Title 11, Chapter 13, Interlocal Cooperation Act. (5) If a county in which a newly incorporated municipality is located imposes a tax under this part, the commission shall distribute to the municipality the revenue collected within the boundaries of the municipality from the tax imposed by the county for the period that: (a) begins on the first day of the calendar quarter after the municipality's incorporation date; and (b) ends on the first day of the calendar quarter after 180 days from the municipality's incorporation date.
Utah Code § 59-2-1355 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1355
§ 59-2-1355. Trial -- Findings -- Decree.
Status: in_force

(1) The action described in Section 59-2-1353 shall be tried and determined as actions to foreclose mortgage liens, and the court shall determine and adjudge the amount of taxes, tax notice charges, interest, penalties, and costs on each parcel of property which has been separately assessed, and shall enter its decree determining the rights, and priorities of liens, of all parties to the action. (2) The court shall also in its decree direct the sheriff to advertise and sell, as in the case of sales on execution, each parcel of property, or so much as may be necessary for the payment of the total amount of the general taxes and tax notice charges due, with interest, penalties, and costs, unless the amount is paid within a time named in the decree, but not to exceed 30 days from the entry of the decree. (3) The decree shall provide that any of the parties to the action may become purchasers at any sale, that if less than an entire parcel of property is sold, it shall be sold at foreclosure sale in such a manner as not to convey to the purchaser a strip of property around the entire perimeter of the parcel, or a strip of the parcel which, if conveyed, would prevent access to the remainder of the parcel by the redemptive owner or otherwise unreasonably diminish the value of that remainder, as determined by the county executive. (4) The decree shall also provide that if all delinquent taxes and tax notice charges, together with interest, respectively levied on or listed for the parcel of property, and all penalties and costs, are paid within the time fixed in the decree for payment, then no sale may be made. (5) After the time for redemption has expired, if no redemption has been made, the sheriff shall execute and deliver to the purchaser a deed conveying to the purchaser all the right, title, and interest of each and all the parties, but subject to the lien of any general or special taxes or tax notice charges which may have been respectively levied on or listed for the property conveyed, other than those for the payment of which the sale has been made.
Utah Code § 59-2-1010 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1010
§ 59-2-1010. Statement of equalization to be sent to county auditors.
Status: in_force

When the equalization among the several counties is completed, the commission shall transmit to each county auditor and to the state auditor a statement of the changes made by it in the assessment books of each county or any assessment contained in the book, which is prima facie evidence of the regularity of all proceedings of the commission resulting in the action which is the subject matter of the statement.
Utah Code § 59-14-206 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-206
§ 59-14-206. Sales of stamps -- Deposit of revenues -- Redemption of unused stamps -- Discount on lump purchases of stamps -- Unlawful acts.
Status: in_force

(1) The commission may prepare stamps for use on packages and containers of cigarettes according to its specifications, designs, and denominations and shall keep an accurate record of all stamps for which the commission is responsible. The cost of the stamps shall be charged to any appropriation made to defray the costs of administering this chapter. (2) The commission shall sell stamps only to persons holding licenses issued as provided in this chapter. (a) The money received from the sale of the stamps, and all other money received from penalties, fees, and taxes provided by this chapter shall be deposited in the General Fund. (b) The commission may deliver stamps in face value not to exceed 90% of the penal sum of the licensee's bond to any licensee without payment. The licensee shall pay for stamps within 60 days of the date the stamps were delivered on credit to the licensee. (c) Unused stamps may be redeemed within three years of their purchase by presentation to the commission of a claim by the person to whom they were originally sold. The redemption claim shall be accompanied by the unused stamps. (d) The commission shall certify a redemption claim with its approval to the state auditor, who shall draw a warrant upon the state treasurer for the payment of the claim. (3) The commission shall allow a discount of 4% upon the entire amount to each licensee for each single purchase of stamps amounting to $25 or more. (4) It is unlawful for any person to sell or dispose of stamps to any other person. However, stamps may be distributed to the various places of sale by the main office whenever a person owns or operates more than one place of sale. Each place of sale shall have a separate license and cancellation stamp.
Utah Code § 59-18-106 — Utah Code / Title 59 / Chapter 59-18 / § 59-18-106
§ 59-18-106. Trustee's notice to attorney general of inconsistent provisions in trust.
Status: in_force

If the trustee determines that the governing instrument contains provisions, in the case of a power to make distributions, which is more restrictive than Subsection 59-18-105(2), or if the trust contains other powers which specifically direct acts by the trustee that are inconsistent with the provisions of Subsection 59-18-105(3), the trustee shall notify the attorney general within six months following the effective date of this chapter, or when the trust becomes subject to this chapter, whichever last occurs. Section 59-18-105 does not apply to any trust with respect to which notice has been given unless the trust is amended to comply with the terms of this chapter.
Utah Code § 59-1-1706 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1706
§ 59-1-1706. Requirement for a depository institution to provide information to the commission.
Status: in_force

A depository institution that determines under Section 59-1-1705 that a delinquent taxpayer identified in the depository institution data match system has the same identifying information as that of an account holder at the depository institution shall provide the commission, within five days after the day on which the depository institution accesses the depository institution data match system: (1) the name of the account holder; (2) the address of the account holder; (3) the account number of the account holder; (4) the account balance of the account holder on the day that the depository institution provides the commission the information required by this section; (5) the type of account of the account holder; (6) the social security number of the account holder; (7) other information that identifies the account holder; and (8) the name of, and contact information for, other account holders that have access to the account.
Utah Code § 59-2-917 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-917
§ 59-2-917. Use of funds.
Status: in_force

The money raised by the levy imposed by Section 59-2-916 may be used for development purposes as provided in Section 59-2-916 or the governing body of any taxing entity may make contributions to the extent of the fund raised by the tax, to any state or government agency which has been organized for that public purpose and is engaged in the development.
Utah Code § 59-12-210.1 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-210.1
§ 59-12-210.1. Commission redistribution of certain sales and use tax revenues.
Status: in_force

(1) As used in this section: (a) "Eligible portion of qualifying sales and use tax revenues" means the portion of qualifying sales and use tax revenues that: (i) were part of an original distribution; and (ii) the commission determines should have been transmitted: (A) to a secondary recipient political subdivision; and (B) during the redistribution period. (b) "Original distribution" means that the commission: (i) collects an amount of qualifying sales and use tax revenues; and (ii) transmits the amount of qualifying sales and use tax revenues to an original recipient political subdivision. (c) "Original recipient political subdivision" means a county, city, or town to which the commission makes an original distribution. (d) "Qualifying sales and use tax revenues" means revenues the commission collects from a tax under this chapter except for a tax imposed under: (i) Part 1, Tax Collection; (ii) Part 3, Transient Room Tax, if a county, city, or town: (A) collects the tax; and (B) does not contract with the commission to collect the tax; (iii) Part 12, Motor Vehicle Rental Tax; or (iv) Part 18, Additional State Sales and Use Tax Act. (e) "Redistribution" means that the commission: (i) makes an original distribution of qualifying sales and use tax revenues to an original recipient political subdivision; (ii) after the commission makes the original distribution of qualifying sales and use tax revenues to the original recipient political subdivision, determines that an eligible portion of qualifying sales and use tax revenues should have been transmitted to a secondary recipient political subdivision as a result of: (A) a county, city, or town providing written notice to the commission that qualifying sales and use tax revenues that the commission distributed to an original recipient political subdivision should have been transmitted to a secondary recipient political subdivision; or (B) the commission finding that an extraordinary circumstance, as defined by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, exists that requires the commission to make a redistribution without receiving the notice described in Subsection (1)(e)(ii)(A); and (iii) in accordance with this section, transmits to the secondary recipient political subdivision the eligible portion of qualifying sales and use tax revenues for the redistribution period. (f) "Redistribution determination date" means the date the commission determines that a secondary recipient political subdivision should have received a redistribution, regardless of the date the commission actually transmits the redistribution to the secondary recipient political subdivision. (g) "Redistribution period" means the time period: (i) if the commission determines that an eligible portion of qualifying sales and use tax revenues should have been transmitted to a secondary recipient political subdivision beginning on a date that is 90 or more days before the redistribution determination date: (A) beginning 90 days before the redistribution determination date; and (B) ending on the redistribution determination date; or (ii) if the commission determines that an eligible portion of qualifying sales and use tax revenues should have been transmitted to a secondary recipient political subdivision beginning on a date that is less than 90 days before the redistribution determination date: (A) beginning on the date the eligible portion of qualifying sales and use tax revenues should have been transmitted to the secondary recipient political subdivision; and (B) ending on the redistribution determination date. (h) "Secondary recipient political subdivision" means a county, city, or town that the commission determines should receive a redistribution. (2) Subject to Subsection (3), the commission may make a redistribution to a secondary recipient political subdivision in an amount equal to the eligible portion of qualifying sales and use tax revenues if: (a) the commission provides written notice to the following within 15 days after the commission determines to make the redistribution: (i) the original recipient political subdivision; and (ii) the secondary recipient political subdivision; and (b) the commission obtains: (i) an amended return from each seller that reports a transaction that will be subject to the redistribution; or (ii) if the commission determines that an amended return described in Subsection (2)(b)(i) is not required to make the redistribution, information: (A) supporting the redistribution; and (B) supplied by: (I) a seller; (II) a county, city, or town; or (III) the commission. (3) The commission shall make a redistribution within 60 days after the requirements of Subsection (2) are met. (4) This section does not limit the commission's authority to make a distribution of revenues under this chapter for a time period other than the redistribution period.
Utah Code § 59-7-309 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-309
§ 59-7-309. Allocation of interest and dividends.
Status: in_force

To the extent they constitute nonbusiness income, interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state.
Utah Code § 59-2-1301 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1301
§ 59-2-1301. Tax has effect of judgment -- Lien has effect of execution.
Status: in_force

Every tax has the effect of a judgment against the person, and every lien created by this title has the force and effect of an execution duly levied against all personal property of the delinquent. The judgment is not satisfied nor the lien removed until the taxes are paid or the property sold for the payment of the judgment or lien.
Utah Code § 59-7-515 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-515
§ 59-7-515. Interest when deficiency extended.
Status: in_force

(1) If the time for the payment of any part of a deficiency is extended, the commission shall collect as a part of the tax interest on the part of the deficiency (the time for payment of which is so extended) at the rate prescribed in Section 59-1-402 for the period of the extension, and shall collect no other interest on such part of the deficiency for such period. (2) If the part of the deficiency (the time for payment of which is so extended) is not paid in accordance with the terms of the extension, the commission shall collect as a part of the tax interest on such unpaid amount at the rate prescribed in Section 59-1-402 for the period from the time fixed by the terms of the extension for its payment until it is paid, and shall collect no other interest on such unpaid amount for such period.
Utah Code § 59-2-1348 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1348
§ 59-2-1348. Certificate of redemption.
Status: in_force

If any property is redeemed, the county treasurer shall make the proper entry in the record of tax sales filed in the treasurer's office and issue a certificate of redemption, which is prima facie evidence of the redemption, and may be recorded in the office of the county recorder without acknowledgment.
Utah Code § 59-2-923 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-923
§ 59-2-923. Expenditures of money prior to adoption of budget or tax rate.
Status: in_force

Except as provided in Subsection 59-2-924(8), a taxing entity may, before the taxing entity adopts a final annual budget or a tax rate, expend money on the basis of the taxing entity's: (1) tentative budget after adoption of the tentative budget; or (2) prior year's adopted final budget as amended, which shall be readopted by resolution at a meeting of the taxing entity's governing body.
Utah Code § 59-10-539 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-539
§ 59-10-539. Penalties and interest.
Status: in_force

(1) (a) In case of failure to file an income tax return and pay the tax required under this chapter on or before the date prescribed for paying the tax, including extensions, unless it is shown that the failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount required to be shown as tax on the return a penalty as provided in Section 59-1-401. (b) For purposes of Subsection (1)(a), the amount of tax required to be shown on a return shall be reduced by: (i) the amount of any part of the tax that is paid on or before the date prescribed for payment of the tax; and (ii) the amount of any credit against the tax that may be claimed upon the return. (2) If any part of any deficiency in a tax imposed by this chapter is due to negligence or intentional disregard of rules, but without intent to defraud, a penalty shall be assessed, collected, and paid as provided in Section 59-1-401 in the same manner as if the deficiency were an underpayment. (3) (a) If any part of a deficiency in a tax imposed by this chapter is due to fraud, there shall be added to the tax a penalty as provided in Section 59-1-401. (b) The amount described in Subsection (3)(a) shall be in lieu of any other penalty imposed by Subsection (1) or (2). (4) (a) If any employer, without intent to evade or defeat any tax imposed by this chapter or the payment of any tax imposed by this chapter, fails to make a return and pay a tax withheld by the employer at the time required under Section 59-10-402, the employer shall be liable for the tax and shall pay the tax together with interest at the rate and in the manner prescribed in Section 59-1-402. (b) The penalty provided in Subsection (1) and interest may not be charged to or collected from the employee by the employer. (c) The commission has the same rights and powers for the collection of a tax, interest, and penalty against an employer described in this section as are prescribed by this chapter for the collection of tax against an individual taxpayer. (5) (a) Any person required to collect, truthfully account for, and pay over the tax imposed by this chapter who willfully fails to collect the tax or truthfully account for and pay over the tax or willfully attempts in any manner to evade or default the tax or the payment of the tax, shall, in addition to other penalties provided by law, be liable for a penalty as provided in Section 59-1-401. (b) A penalty described in Subsection (1) or (2) may not be imposed for any offense to which Subsection (5)(a) applies. (6) In case of each failure to file a statement of a payment to another person, required under authority of Section 59-10-406, relating to information at source, including the duplicate statement of tax withheld on wages, on the date prescribed for filing the statement, including extensions, unless it is shown that the failure is due to reasonable cause and not to willful neglect, there shall, upon notice and demand by the commission and in the same manner as tax, be paid by the person that fails to file the statement, a penalty as provided in Section 59-1-401. (7) (a) Except as provided in Subsection (7)(b) or (c), a person is subject to a penalty as provided in Section 59-1-401 if the person fails to do one or more of the following as required by rules prescribed by the commission under this chapter: (i) to include the person's identifying number in any return, statement, or other document; (ii) to furnish the person's identifying number to another person; or (iii) to include on any return, statement, or other document made with respect to another person the identifying number of the other person. (b) A person is not subject to a penalty under Subsection (7)(a) if it is shown that the person's failure to do an act described in Subsection (7)(a) is due to reasonable cause. (c) If a person fails to include the person's own identification number in any return, statement, or other document, a penalty under Subsection (7)(a) may not be imposed unless the person fails to supply the person's identification number to the commission within 30 days after the commission requests the identification number. (8) In addition to the penalties required by this section, there shall be added to a tax due interest payable at the rate and in the manner prescribed in Section 59-1-402 for underpayments. (9) The penalties and interest required by this section shall be: (a) paid upon notice and demand by the commission in accordance with Section 59-1-1411; and (b) assessed, collected, and paid in accordance with Chapter 1, Part 14, Assessment, Collections, and Refunds Act. (10) A reference in this chapter to income tax or tax imposed by this chapter is considered to include the penalties and interest provided by this section. (11) For purposes of Subsections (2) and (3), the amount shown as the tax by the taxpayer upon the taxpayer's return shall be taken into account in determining the amount of the deficiency only if the return is filed on or before the last day prescribed for filing of the return, including extensions.
Utah Code § 59-12-408 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-408
§ 59-12-408. Purchaser relief from liability.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if: (i) the purchaser's seller or certified service provider relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement; or (ii) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement. (b) For purposes of Subsection (1)(a), a purchaser is not relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if the purchaser's, the purchaser's seller's, or the purchaser's certified service provider's reliance on incorrect data provided by the commission is as a result of conduct that is: (i) fraudulent; (ii) intentional; or (iii) willful. (2) In addition to the relief from a penalty described in Subsection (1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a tax due under this part or an underpayment if: (a) the purchaser's seller or certified service provider relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition; or (b) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition.
Utah Code § 59-2-1358 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1358
§ 59-2-1358. Foreclosure deemed a cumulative remedy.
Status: in_force

The foreclosure may not deprive any county of any other method or means provided for the collection or enforcement of any taxes or tax notice charges, but is construed as providing an additional or cumulative remedy for the collection of general taxes levied and assessed and tax notice charges listed against the real estate in the county.
Utah Code § 59-2-323 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-323
§ 59-2-323. Changes ordered by commission.
Status: in_force

(1) The commission shall, before June 17 or within 10 days after the county auditors of the state have filed their report with the commission as provided for under Section 59-2-322, each year transmit to the county auditor a statement of the changes made by it in the assessment book of the county, as provided under Section 59-1-210. (2) As soon as the county auditor receives from the commission a statement of the changes made by it in the assessment book of the county, or of any assessment contained therein, the auditor shall make the corresponding changes in the assessment book, by entering the same in a column provided with the proper heading in the assessment book, counting any fractional sum when more than 50 cents as one dollar and omitting it when less than 50 cents, so that the value of any separate assessment shall contain no fractions of a dollar; but shall in all cases disregard any action of the county board of equalization or commission which is prohibited by law.
Utah Code § 59-2-1331 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1331
§ 59-2-1331. Property tax due date -- Date tax is delinquent -- Penalty -- Interest -- Payments -- Refund of prepayment.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b) and subject to Subsections (1)(c) and (d), all property taxes, unless otherwise specifically provided for under Section 59-2-1332, or other law, and any tax notice charges, are due on November 30 of each year following the date of levy. (b) If November 30 falls on a Saturday, Sunday, or holiday: (i) the date of the next following day that is not a Saturday, Sunday, or holiday shall be substituted in Subsection (1)(a) and Subsection 59-2-1332(1) for November 30; and (ii) the date of the day occurring 30 days after the date under Subsection (1)(b)(i) shall be substituted in Subsection 59-2-1332(1) for December 30. (c) If a property tax is paid or postmarked after the due date described in this Subsection (1) the property tax is delinquent. (d) A county treasurer or other public official, public entity, or public employee may not require the payment of a property tax before the due date described in this Subsection (1). (2) (a) Except as provided in Subsections (2)(e), (f), and (g)(i), for each parcel, all delinquent taxes and tax notice charges on each separately assessed parcel are subject to a penalty of 2.5% of the amount of the delinquent taxes and tax notice charges or $10, whichever is greater. (b) Unless the delinquent taxes and tax notice charges, together with the penalty, are paid on or before January 31, the amount of taxes and tax notice charges and penalty shall bear interest on a per annum basis from the January 1 immediately following the delinquency date. (c) Except as provided in Subsection (2)(d), for purposes of Subsection (2)(b), the interest rate is equal to the sum of: (i) 6%; and (ii) the federal funds rate target: (A) established by the Federal Open Market Committee; and (B) that exists on the January 1 immediately following the date of delinquency. (d) The interest rate described in Subsection (2)(c) may not be: (i) less than 7%; or (ii) more than 10%. (e) The penalty described in Subsection (2)(a) is 1% of the amount of the delinquent taxes and tax notice charges or $10, whichever is greater, if all delinquent taxes, all tax notice charges, and the penalty are paid on or before the January 31 immediately following the delinquency date. (f) This section does not apply to the costs, charges, and interest rate accruing on any tax notice charge related to an assessment assessed in accordance with: (i) Title 11, Chapter 42, Assessment Area Act; or (ii) Title 11, Chapter 42a, Commercial Property Assessed Clean Energy Act. (g) (i) The county shall waive any penalty or interest for a property granted a deferral in accordance with Section 59-2a-801 from the day of the delinquency through the end of the deferral period. (ii) Penalties and interest accrue in accordance with this Subsection (2) on any tax or tax notice charge that is delinquent after the deferral period ends. (3) (a) If the delinquency exceeds one year, the amount of taxes, tax notice charges, and penalties for that year and all succeeding years shall bear interest until settled in full through redemption or tax sale. (b) The interest rate to be applied shall be calculated for each year as established under Subsection (2) and shall apply on each individual year's delinquency until paid. (4) The county treasurer may accept and credit on account against taxes and tax notice charges becoming due during the current year, at any time before or after the tax rates are adopted, but not subsequent to the date of delinquency, either: (a) payments in amounts of not less than $10; or (b) the full amount of the unpaid tax and tax notice charges. (5) (a) At any time before the county treasurer provides the tax notice described in Section 59-2-1317, the county treasurer may refund amounts accepted and credited on account against taxes and tax notice charges becoming due during the current year. (b) Upon recommendation by the county treasurer, the county legislative body shall adopt rules or ordinances to implement the provisions of this Subsection (5).
Utah Code § 59-30-102 — Utah Code / Title 59 / Chapter 59-30 / § 59-30-102
§ 59-30-102. Imposition -- Rate -- Revenue distribution.
Status: in_force

(1) There is levied a tax upon the retail sale of: (a) electric current sold by a charging station operator to charge or recharge an electric vehicle; and (b) a charging station subscription by a charging station operator to charge or recharge an electric vehicle. (2) The tax levied under Subsection (1) is imposed at a rate of 12.5% for a charging station operator that charges: (a) per kilowatt hour as described in Subsection (4)(a); (b) per hour as described in Subsection (4)(a); (c) a subscription fee for charging services as described in Subsection (4)(b); or (d) a combination of Subsections (2)(a) through (c). (3) (a) A charging station operator shall remit a return on the tax imposed in Subsection (1) in an electronic format approved by the commission on the same schedule as the charging station operator's sales and use tax filing. (b) The tax amount reported on the return described in Subsection (3)(a) is due and payable according to the same terms and schedule as the charging station operator's sales and use tax remittance schedule. (4) (a) For a charging station operator that charges a fee per kilowatt hour, the charging station operator shall furnish with each sale an itemized invoice, including: (i) the name of the charging station operator; (ii) the date of sale; (iii) the number of kilowatt hours sold, or the length of time using the charging station; (iv) the sales price per kilowatt hour, or per hour for use of the charging station; and (v) the total sales price of the transaction. (b) For a charging station operator that charges a fee for a charging station subscription, the charging station operator shall furnish with each sale an itemized invoice, including: (i) the name of the charging station operator; (ii) the date of sale; (iii) the subscription price; and (iv) the total sales price of the transaction. (c) In addition to the information required in Subsection (4)(a) or (b), a charging station operator shall ensure that an invoice indicates on a separate line the tax imposed under Subsection (1). (5) In addition to the tax required by this part, a charging station operator shall pay a penalty as provided in Section 59-1-401, plus interest at the rate and in the manner prescribed in Section 59-1-402, if the charging station operator subject to this section fails to: (a) pay the tax prescribed by this section by the due date described in Subsection (3); or (b) file a return required by this section by the due date described in Subsection (3). (6) The commission shall deposit revenue from the tax imposed in Subsection (1) into the Transportation Fund.