Utah Code § 59-10-537 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-537
§ 59-10-537. Interest on underpayment, nonpayment, or extension of time for payment of tax.
Status: in_force

(1) (a) Subject to the other provisions of this section, if any amount of income tax is not paid on or before the last date prescribed in this chapter for payment, interest on the amount at the rate and in the manner prescribed in Section 59-1-402 shall be paid. (b) Interest under this Subsection (1) may not be paid if the amount of the interest is less than $1. (c) If the time for filing of a return of tax withheld by an employer is extended, the employer shall pay interest for the period for which the extension is granted and may not charge such interest to the employee. (2) If a deficiency or any interest or additional amount assessed in connection with an amount under Subsection (1), or a penalty in case of a delinquency provided for in Section 59-10-539 is not paid in full within 10 days from the date of notice and demand from the commission, there shall be collected as part of the tax, interest at the rate and in the manner prescribed in Section 59-1-402 from the date of the notice and demand until the entire amount of the deficiency, interest, and additional amount is paid. (3) If the time for payment of the amount determined as the tax by the taxpayer is extended under the authority of Section 59-10-522, interest shall be collected as a part of the amount at the rate and in the manner prescribed in Section 59-1-402.
Utah Code § 59-14-409 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-409
§ 59-14-409. Definitions -- Credit or refund for tax paid on cigarette or tobacco product that is destroyed or returned to the manufacturer -- Interest -- Rulemaking authority.
Status: in_force

(1) As used in this section, "licensed person" means a person: (a) licensed by the commission in accordance with Section 59-14-202; and (b) that is a: (i) distributor; (ii) jobber; (iii) manufacturer; (iv) retailer; (v) wholesaler; or (vi) a person similar to a person described in Subsections (1)(b)(i) through (v) as determined by the commission by rule. (2) A licensed person may apply to the commission for a credit or refund as provided in Subsection (3) if: (a) on or after July 1, 2005, the following are removed from retail sale or from storage: (i) a cigarette; or (ii) a tobacco product; (b) before a cigarette or tobacco product is removed from retail sale or from storage in accordance with Subsection (2)(a), the licensed person remits a tax: (i) to the commission; (ii) on the: (A) cigarette; or (B) tobacco product; and (iii) in accordance with: (A) Part 2, Cigarettes; or (B) Part 3, Tobacco Products; and (c) the licensed person verifies to the commission that the cigarette or tobacco product described in Subsection (2)(a) has been: (i) returned to the manufacturer of the cigarette or tobacco product; or (ii) destroyed. (3) The amount of the credit or refund described in Subsection (2) is equal to: (a) for a cigarette removed from retail sale or from storage, the amount of tax the licensed person paid on the cigarette in accordance with Part 2, Cigarettes; or (b) for a tobacco product removed from retail sale or from storage, the amount of tax the licensed person paid on the tobacco product in accordance with Part 3, Tobacco Products. (4) (a) The commission shall grant a credit or refund under this section if the commission determines that a licensed person meets the requirements of Subsection (2). (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules establishing procedures and requirements for a licensed person to verify to the commission that a cigarette or tobacco product described in Subsection (2)(a) has been: (i) returned to the manufacturer of the cigarette or tobacco product; or (ii) destroyed. (5) (a) If the commission makes a credit or refund under this section within a 90-day period after the day on which a licensed person submits an application to the commission for the credit or refund, interest may not be added to the amount of credit or refund. (b) If the commission makes a credit or refund under this section more than 90 days after the day on which a licensed person submits an application to the commission for the credit or refund, interest shall be added to the amount of credit or refund as provided in Section 59-1-402. (6) (a) The commission may create a form for: (i) a licensed person to: (A) submit a claim for a credit or refund; or (B) verify to the commission that a cigarette or tobacco product has been: (I) returned to the manufacturer of the cigarette or tobacco product; or (II) destroyed; or (ii) processing a claim for a credit or refund for payment. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules defining a person similar to a person described in Subsections (1)(b)(i) through (v).
Utah Code § 59-2-905 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-905
§ 59-2-905. Legislature to set minimum rate of levy for state's contribution to minimum school program -- Matters to be considered -- Commission to transmit rate to auditors -- Acknowledgment of receipt.
Status: in_force

The Legislature shall set the minimum rate of levy on each dollar of taxable value of taxable property so that it will raise sufficient supplementary revenue to pay the state's contribution to the cost of the minimum school program for that year. The Legislature shall take into consideration the estimated tax delinquency for the current year, and shall be conservative in its estimate of revenue to assure ample funds for the state's contribution to the cost of the minimum school program. The commission shall immediately transmit to the county auditor of each county and to the state auditor a statement of the rate. The county auditor shall, upon receipt, give the commission written acknowledgment of receipt.
Utah Code § 59-2-704 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-704
§ 59-2-704. Assessment studies -- Sharing of data -- Factoring assessment rates -- Rulemaking.
Status: in_force

(1) (a) Each year, to assist in the evaluation of appraisal performance of taxable real property, the commission shall conduct and publish studies to determine the relationship between the market value shown on the assessment roll and the market value of real property in each county. (b) The studies conducted under this Subsection (1) shall include measurements of uniformity within counties and use statistical methods established by the commission. (c) County assessors may provide sales information to the commission for purposes of the studies conducted under this Subsection (1). (d) The commission shall make the sales and appraisal information related to the studies conducted under this Subsection (1) available to the county assessors upon request. (2) (a) Each year, the commission shall order each county to adjust or factor the county's assessment rates using the most current studies so that the assessment rate in each county is in accordance with Section 59-2-103. (b) The adjustment or factoring ordered under this Subsection (2) may include an entire county, geographical areas within a county, and separate classes of properties. (3) If the commission determines that sales data in any county is insufficient to perform the studies required under Subsection (1), the commission may conduct appraisals of property within the county. (4) If a county fails to implement factoring the commission orders under Subsection (2), the commission shall: (a) implement the factoring; and (b) charge an amount equal to the reasonable implementation costs of the factoring to that county. (5) (a) The commission may change the factor for any county that, after a hearing before the commission, establishes that the factor should properly be set at a different level for the county. (b) The commission shall establish the method, procedure, and timetable for the hearings authorized under this section, including access to information to ensure a fair hearing. (6) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may establish rules to implement this section, including providing a means for a county to cure noncompliance with a factoring order.
Utah Code § 59-2-1113 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1113
§ 59-2-1113. Exemption of household furnishings.
Status: in_force

Household furnishings, furniture, and equipment used exclusively by the owner at the owner's place of abode in maintaining a home for the owner and the owner's family are exempt from property taxation.
Utah Code § 59-1-1604 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1604
§ 59-1-1604. Arguments for and against a ballot proposition -- Rebuttal arguments -- Posting arguments.
Status: in_force

(1) The arguments for or against a ballot proposition shall conform to the requirements of this section. (2) (a) (i) The governing body of a taxing entity shall submit to the election officer an argument in favor of a ballot proposition. (ii) To prepare an argument for or against a ballot proposition, an eligible voter shall file a request with the election officer at least 65 days before the election at which the ballot proposition is to be voted on. (b) If two or more eligible voters wish to submit an argument for, or an argument against, a ballot proposition, the election officer shall designate one of the eligible voters to submit the argument. (c) (i) An eligible voter who submits an argument under this section shall: (A) ensure that the argument does not exceed 500 words in length; (B) submit the argument to the election officer no less than 60 days before the determination date; and (C) include with the argument the eligible voter's name, residential address, postal address, email address if available, and phone number. (ii) An election officer shall refuse to accept and publish an argument that is submitted after the deadline described in Subsection (2)(c)(i)(B). (3) (a) An election officer who timely receives the arguments in favor of and against a ballot proposition shall, within one business day after the day on which the election officer receives both arguments, send, via email or mail: (i) a copy of the argument in favor of the ballot proposition to the eligible voter who submitted the argument against the ballot proposition; and (ii) a copy of the argument against the ballot proposition to the eligible voter who submitted the argument in favor of the ballot proposition. (b) The eligible voter who submitted a timely argument in favor of the ballot proposition: (i) may submit to the election officer a rebuttal argument of the argument against the ballot proposition; (ii) shall ensure that the rebuttal argument does not exceed 250 words in length; and (iii) shall submit the rebuttal argument no later than 45 days before the election day on which the ballot proposition will be submitted to the voters. (c) The eligible voter who submitted a timely argument against the ballot proposition: (i) may submit to the election officer a rebuttal argument of the argument in favor of the ballot proposition; (ii) shall ensure that the rebuttal argument does not exceed 250 words in length; and (iii) shall submit the rebuttal argument no later than 45 days before the election day on which the ballot proposition will be submitted to the voters. (d) An election officer shall refuse to accept and publish a rebuttal argument that is submitted after the deadline described in Subsection (3)(b)(iii) or (3)(c)(iii). (4) (a) Except as provided in Subsection (4)(b): (i) an eligible voter may not modify an argument or rebuttal argument after the eligible voter submits the argument or rebuttal argument to the election officer; and (ii) a person other than the eligible voter described in Subsection (4)(a)(i) may not modify an argument or rebuttal argument. (b) The election officer, and the eligible voter who submits an argument or rebuttal argument, may jointly agree to modify an argument or a rebuttal argument in order to: (i) correct factual, grammatical, and spelling errors; and (ii) reduce the number of words to come into compliance with the requirements of this section. (c) An election officer shall refuse to accept and publish an argument or rebuttal argument if the eligible voter who submits the argument or rebuttal argument fails to negotiate, in good faith, to modify the argument or rebuttal argument in accordance with Subsection (4)(b). (5) An election officer may designate another eligible voter to take the place of an eligible voter described in this section if the original eligible voter is, due to injury, illness, death, or another circumstance, unable to continue to fulfill the duties of an eligible voter described in this section. (6) The election officer of a taxing entity shall: (a) post the arguments and rebuttal arguments on the Statewide Electronic Voter Information Website as described in Section 20A-7-801 for 30 consecutive days before the determination date; (b) if a taxing entity has a public website, post all arguments and rebuttal arguments in a prominent place on the taxing entity's public website for 30 consecutive days before the determination date; and (c) if the taxing entity publishes a newsletter or other periodical, post all arguments and rebuttal arguments in the next scheduled newsletter or other periodical published before the determination date. (7) When posting an argument and rebuttal argument under Subsection (6), the election officer of a taxing entity shall ensure that: (a) a rebuttal argument is posted in the same manner as a direct argument; (b) each rebuttal argument follows immediately after the direct argument that it seeks to rebut; and (c) information regarding the public meeting required by Section 59-1-1605 follows immediately after the posted arguments, including the date, time, and place of the public meeting.
Utah Code § 59-2-303.3 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-303.3
§ 59-2-303.3. Automatic review for property with qualifying increase -- Reporting requirements.
Status: in_force

(1) As used in this section: (a) "Qualifying increase" means a valuation increase that is equal to or more than 150% higher than the previous year's valuation for residential property, or equal to or more than 350% higher than the previous year's valuation for any other property that is not residential property, that: (i) is county assessed; and (ii) on or after January 1 of the previous year and before January 1 of the current year, has not had: (A) a physical improvement if the fair market value of the physical improvement increases enough to result in the valuation increase solely as a result of the physical improvement; (B) a zoning change if the fair market value of the real property increases enough to result in the valuation increase solely as a result of the zoning change; or (C) a change in the legal description of the real property, if the fair market value of the real property increases enough to result in the valuation increase solely as a result of the change in the legal description of the real property. (b) "Specified property" means a property: (i) that requires a review in accordance with Subsection (2); and (ii) for which the qualifying increase is equal to or more than $250,000. (2) (a) The county assessor shall review the assessment of a property with a qualifying increase before delivery of the assessment book to the county auditor in accordance with Section 59-2-311. (b) The county assessor shall retain a record of the properties for which the county assessor conducts a review in accordance with this Subsection (2) and the results of that review. (3) (a) When the county assessor conducts the review described in Subsection (2): (i) if the county assessor determines that the assessed value of the property reflects the property's fair market value, the county assessor may not adjust the property's assessed value; or (ii) if the county assessor determines that the assessed value of the property does not reflect the review property's fair market value, the county assessor shall adjust the assessed value of the review property to reflect the fair market value. (b) If a county assessor makes an adjustment under Subsection (3)(a), the county assessor shall list the adjusted value set in accordance with this section as the original assessed value on the valuation notice sent in accordance with Section 59-2-919.1. (4) (a) Upon completing the review described in Subsection (2), the county assessor shall report to the commission: (i) the number of properties that: (A) required a review in accordance with Subsection (2); and (B) the county reduced the value as a result of the review; (ii) the parcel number of any specified property for which the county assessor did not reduce the value as a result of the review; and (iii) for each specified property, the property type and the reasons for the qualifying increase. (b) (i) A county that has any specified property for two consecutive years shall report to the Revenue and Taxation Interim Committee: (A) at the same meeting or a meeting after the meeting during which the commission makes the report described in Section 59-2-1008; (B) in the same year as the commission report; and (C) on the number of specified properties in the county during the consecutive two-year period for which the report under this Subsection (4)(b) is required. (ii) The requirement to report under this Subsection (4)(b) applies if the county has a specified property in each of two consecutive years regardless of whether the specified property is the same property for each year. (5) The review process described in this section does not supersede or otherwise affect a taxpayer's right to appeal or to seek judicial review of the valuation or equalization of a review property in accordance with: (a) Part 10, Equalization; (b) Chapter 1, Part 6, Judicial Review; or (c) Title 63G, Chapter 4, Part 4, Judicial Review.
Utah Code § 59-10-117 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-117
§ 59-10-117. State taxable income derived from Utah sources.
Status: in_force

(1) For purposes of Section 59-10-116, state taxable income derived from Utah sources includes state taxable income attributable to or resulting from: (a) the ownership in this state of any interest in real or tangible personal property, including real property or property rights from which gross income from mining as described by Section 613(c), Internal Revenue Code, is derived; (b) the carrying on of a business, trade, profession, or occupation in this state; (c) an addition to adjusted gross income required by Subsection 59-10-114(1)(c), (d), or (h) to the extent that the addition was previously subtracted from state taxable income; (d) a subtraction from adjusted gross income required by Subsection 59-10-114(2)(c) for a refund described in Subsection 59-10-114(2)(c) to the extent that the refund subtracted is related to a tax imposed by this state; or (e) an adjustment to adjusted gross income required by Section 59-10-115 to the extent the adjustment is related to an item described in Subsections (1)(a) through (d). (2) For purposes of Subsection (1): (a) income from intangible personal property, including annuities, dividends, interest, and gains from the disposition of intangible personal property, shall constitute income derived from Utah sources only to the extent that the income is from property employed in a trade, business, profession, or occupation carried on in this state; (b) a deduction with respect to a capital loss, net long-term capital gain, or net operating loss shall be: (i) based solely on income, gain, loss, and deduction connected with Utah sources, under rules prescribed by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; and (ii) otherwise determined in the same manner as the corresponding federal deductions; (c) a salary, wage, commission, or compensation for personal services rendered: (i) subject to Section 59-10-117.5, inside this state is considered to be income derived from Utah sources; and (ii) outside this state may not be considered to be income derived from Utah sources; (d) a share of income, gain, loss, deduction, or credit of a nonresident pass-through entity taxpayer, as defined in Section 59-10-1402, derived from or connected with Utah sources shall be determined in accordance with Section 59-10-118; (e) a nonresident, other than a dealer holding property primarily for sale to customers in the ordinary course of the dealer's trade or business, may not be considered to carry on a trade, business, profession, or occupation in this state solely by reason of the purchase or sale of property for the nonresident's own account; (f) if a trade, business, profession, or occupation is carried on partly within and partly without this state: (i) an item of income, gain, loss, or a deduction derived from or connected with Utah sources shall be determined in accordance with Section 59-10-118; and (ii) a salary, a wage, a commission, or compensation for personal services rendered is not considered to be an item of income from the carrying on of a business, trade, profession, or occupation; (g) the share of a nonresident estate or trust or a nonresident beneficiary of any estate or trust in income, gain, loss, or deduction derived from or connected with Utah sources shall be determined under Section 59-10-207; and (h) any dividend, interest, or distributive share of income, gain, or loss from a real estate investment trust, as defined in Section 59-7-101, distributed or allocated to a nonresident investor in the trust, including any shareholder, beneficiary, or owner of a beneficial interest in the trust, shall: (i) be income from intangible personal property under Subsection (2)(a); and (ii) constitute income derived from Utah sources only to the extent the nonresident investor is employing its beneficial interest in the trust in a trade, business, profession, or occupation carried on by the investor in this state.
Utah Code § 59-13-210 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-210
§ 59-13-210. Commission rulemaking authority.
Status: in_force

In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to administer and enforce this part.
Utah Code § 59-38-103 — Utah Code / Title 59 / Chapter 59-38 / § 59-38-103
§ 59-38-103. Tax levy -- Rate -- Scope.
Status: in_force

10/1/2026 (1) An excise tax is imposed on a covered entity in an amount equal to 2% of the sales price of covered transactions. (2) A covered entity shall pay the tax imposed under this section to the commission.
Utah Code § 59-31-201 — Utah Code / Title 59 / Chapter 59-31 / § 59-31-201
§ 59-31-201. Prohibition on the sale of a specialized product without license.
Status: in_force

1/1/2027 (1) A retailer may not sell or offer to sell a specialized product in this state without first obtaining a license from the commission under Section 59-31-202. (2) It is a class B misdemeanor for a person to violate Subsection (1). (3) A retailer that violates Subsection (1) is subject to an administrative fine of $1,000 to be collected by the commission.
Utah Code § 59-2-1314 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1314
§ 59-2-1314. Informalities and time prescribed for action -- Effect on validity of tax.
Status: in_force

No assessment or act relating to assessment or collection of taxes is illegal on account of informality or because the assessment or act was not completed within the time required by law.
Utah Code § 59-1-1410 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1410
§ 59-1-1410. Action for collection of tax, fee, or charge -- Action for refund or credit of liability -- Denial of refund claim under appeal -- Appeal of denied refund claim.
Status: in_force

(1) (a) Except as provided in Subsections (3) through (7) and Sections 59-5-114, 59-7-519, and 59-10-536, the commission shall assess a tax, fee, or charge within three years after the day on which a person files a return. (b) Except as provided in Subsections (3) through (7), if the commission does not assess a tax, fee, or charge within the three-year period provided in Subsection (1)(a), the commission may not commence a proceeding to collect the tax, fee, or charge. (2) (a) Except as provided in Subsection (2)(b), for purposes of this part, a return filed before the last day prescribed by statute or rule for filing the return is considered to be filed on the last day for filing the return. (b) A return of withholding tax under Chapter 10, Part 4, Withholding of Tax, is considered to be filed on April 15 of the succeeding calendar year if the return: (i) is for a period ending with or within a calendar year; and (ii) is filed before April 15 of the succeeding calendar year. (3) The commission may assess a tax, fee, or charge or commence a proceeding for the collection of a tax, fee, or charge at any time if: (a) a person: (i) files a: (A) false return with intent to evade; or (B) fraudulent return with intent to evade; or (ii) fails to file a return; or (b) the commission estimates the amount of tax, fee, or charge due in accordance with Subsection 59-1-1406(2). (4) The commission may extend the period to assess a tax, fee, or charge or to commence a proceeding to collect a tax, fee, or charge if: (a) the three-year period under Subsection (1) has not expired; and (b) the commission and the person sign a written agreement: (i) authorizing the extension; and (ii) providing for the length of the extension. (5) The commission may make an assessment as provided in Subsection (6) if: (a) the commission delays an audit at the request of a person; (b) the person subsequently refuses to agree to an extension request by the commission; and (c) the three-year period under Subsection (1) expires before the commission completes the audit. (6) An assessment under Subsection (5) shall be: (a) for the time period for which the commission could not make the assessment because of the expiration of the three-year period; and (b) in an amount equal to the difference between: (i) the commission's estimate of the amount of tax, fee, or charge the person would have been assessed for the time period described in Subsection (6)(a); and (ii) the amount of tax, fee, or charge the person actually paid for the time period described in Subsection (6)(a). (7) If a person erroneously pays a liability, overpays a liability, pays a liability more than once, or the commission erroneously receives, collects, or computes a liability, the commission shall: (a) credit the liability against any amount of liability the person owes; and (b) refund any balance to: (i) the person; or (ii) (A) the person's assign; (B) the person's personal representative; (C) the person's successor; or (D) a person similar to Subsections (7)(b)(ii)(A) through (C) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (8) (a) Except as provided in Subsection (8)(b) or Section 19-12-203, 59-7-522, 59-10-529, or 59-12-110, the commission may not make a credit or refund unless a person files a claim with the commission within the later of: (i) three years from the due date of the return, including the period of any extension of time provided in statute for filing the return; or (ii) two years from the date the tax was paid. (b) The commission shall extend the time period for a person to file a claim under Subsection (8)(a) if: (i) the time period described in Subsection (8)(a) has not expired; and (ii) the commission and the person sign a written agreement: (A) authorizing the extension; and (B) providing for the length of the extension. (9) If the commission denies a claim for a credit or refund, a person may request a redetermination of the denial by filing a petition or request for agency action with the commission: (a) (i) within a 30-day period after the day on which the commission mails a notice of denial for the claim for credit or refund; or (ii) within a 90-day period after the day on which the commission mails a notice of denial for the claim for credit or refund, if the notice is addressed to a person outside the United States or the District of Columbia; and (b) in accordance with: (i) Section 59-1-501; and (ii) Title 63G, Chapter 4, Administrative Procedures Act. (10) The action of the commission on a person's petition for redetermination of a denial of a claim for credit or refund is final 30 days after the day on which the commission sends the commission's decision or order, unless the person seeks judicial review.
Utah Code § 59-7-614.2 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-614.2
§ 59-7-614.2. Refundable economic development tax credit.
Status: in_force

(1) As used in this section: (a) "Business entity" means a taxpayer that meets the definition of "business entity" as defined in Section 63N-2-103. (b) "Incremental job" means the same as that term is defined in Section 63N-1a-102. (c) "New state revenue" means the same as that term is defined in Section 63N-1a-102. (d) "Office" means the Governor's Office of Economic Development. (2) Subject to the other provisions of this section, a business entity may claim a refundable tax credit for economic development. (3) The tax credit under this section is the amount listed as the tax credit amount on the tax credit certificate that the office issues to the business entity for the taxable year. (4) (a) In accordance with any rules prescribed by the commission under Subsection (4)(b), the commission shall make a refund to a business entity that claims a tax credit under this section if the amount of the tax credit exceeds the business entity's tax liability for a taxable year. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing procedures for making a refund to a business entity as required by Subsection (4)(a). (5) (a) To assist the Revenue and Taxation Interim Committee with the review required by Section 59-7-159, the office shall provide the following information, if available to the office, to the Revenue and Taxation Interim Committee by electronic means: (i) the amount of tax credit that the office grants to each business entity for each calendar year; (ii) the criteria that the office uses in granting a tax credit; (iii) the new state revenue generated by the business entity for the calendar year; (iv) estimates for each of the next three calendar years of the following: (A) the amount of tax credits that the office will grant; (B) the amount of new state revenue that will be generated; and (C) the number of new incremental jobs within the state that will be generated; (v) the information contained in the office's latest report under Section 63N-2-106; and (vi) any other information that the Revenue and Taxation Interim Committee requests. (b) In providing the information described in Subsection (5)(a), the office shall redact information that identifies a recipient of a tax credit under this section. (c) If, notwithstanding the redactions made under Subsection (5)(b), reporting the information described in Subsection (5)(a) might disclose the identity of a recipient of a tax credit, the office may file a request with the Revenue and Taxation Interim Committee to provide the information described in Subsection (5)(a) in the aggregate for all business entities that receive the tax credit under this section.
Utah Code § 59-12-1802 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1802
§ 59-12-1802. State sales and use tax -- Base -- Rate -- Revenues deposited into General Fund.
Status: in_force

(1) If a county does not impose a tax under Part 11, County Option Sales and Use Tax, a tax shall be imposed within the county under this section by the state: (a) on the transactions described in Subsection 59-12-103(1); (b) at a rate of .25%; and (c) beginning on January 1, 2008, and ending on the day on which the county imposes a tax under Part 11, County Option Sales and Use Tax. (2) Notwithstanding Subsection (1), a tax under this section may not be imposed on the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104. (3) For purposes of Subsection (1), the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215. (4) Revenues collected from the sales and use tax imposed by this section, after subtracting amounts a seller retains in accordance with Section 59-12-108, shall be deposited into the General Fund.
Utah Code § 59-13-206 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-206
§ 59-13-206. Distributor requirements -- Reports and statements to be furnished to the commission -- Contents of statements -- Statement to be signed -- Penalties.
Status: in_force

(1) Every distributor of motor fuel shall render to the commission, on or before the last day of each month, the following statements on forms prescribed by the commission: (a) the number of gallons of motor fuel sold, used, or received for sale or use by the distributor during the preceding calendar month; (b) an itemized account of the date and quantities of motor fuel sold, used, or received for sale or use, stating separately the sales made in interstate commerce and those made in broken packages; and (c) any other information incidental to the enforcing of this part which the commission may require. (2) The statement shall be signed by a responsible representative of the distributor. This signature need not be notarized, but when signed is considered to have been made under oath. Bills shall be rendered to all purchasers of motor fuel by distributors. (3) A penalty for failure to file the statement required by Subsection (1) shall be as provided under Section 59-1-401.
Utah Code § 59-14-404 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-404
§ 59-14-404. Administration of chapter by commission.
Status: in_force

The commission shall administer and enforce the taxes imposed by this chapter and may: (1) enter upon the premises of any taxpayer and examine or cause to be examined by any agent or representative designated by it for that purpose, any books, papers, records, or memoranda bearing upon the taxes; and (2) secure any other information directly or indirectly concerned in the enforcement of this chapter.
Utah Code § 59-2-926 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-926
§ 59-2-926. Proposed tax increase by state -- Notice -- Contents -- Dates.
Status: in_force

7/1/2026If the state authorizes a tax rate that exceeds the minimum basic tax rate described in Section 53F-2-301, or authorizes a levy pursuant to Section 59-2-1602 that exceeds the certified revenue levy as defined in Section 59-2-102, the state shall publish a notice no later than 10 days after the last day of the annual legislative general session that meets the following requirements: (1) (a) The Office of the Legislative Fiscal Analyst shall advertise that the state authorized a levy that generates revenue in excess of the previous year's ad valorem tax revenue, plus eligible new growth, but exclusive of revenue from collections from redemptions, interest, and penalties: (i) in a newspaper of general circulation in the state; and (ii) as required in Section 45-1-101. (b) Except an advertisement published on a website, the advertisement described in Subsection (1)(a): (i) shall be no less than 1/4 page in size and the type used shall be no smaller than 18 point, and surrounded by a 1/4-inch border; (ii) may not be placed in that portion of the newspaper where legal notices and classified advertisements appear; and (iii) shall be run once. (2) The form and content of the notice shall be substantially as follows:"NOTICE OF TAX INCREASEThe state has budgeted an increase in its property tax revenue from $__________ to $__________ or ____%. The increase in property tax revenues will come from the following sources (include all of the following provisions): (a) $__________ of the increase will come from (provide an explanation of the cause of adjustment or increased revenues, such as reappraisals or factoring orders); (b) $__________ of the increase will come from natural increases in the value of the tax base due to (explain cause of eligible new growth, such as new building activity, annexation, etc.); and (c) a home valued at $100,000 in the state of Utah which based on last year's (levy for the basic state-supported school program, applicable tax rate for the Property Tax Valuation Fund, or both) paid $____________ in property taxes would pay the following: (i) $__________ if the state of Utah did not budget an increase in property tax revenue exclusive of eligible new growth; and (ii) $__________ under the increased property tax revenues exclusive of eligible new growth budgeted by the state of Utah."7/1/2026If the state authorizes a tax rate that exceeds the minimum basic tax rate described in Section 53F-2-301, or authorizes a levy pursuant to Section 59-2-1602 that exceeds the certified revenue levy as defined in Section 59-2-102, the state shall publish a notice no later than 10 days after the last day of the annual legislative general session that meets the following requirements: (1) (a) The Office of the Legislative Fiscal Analyst shall advertise that the state authorized a levy that generates revenue in excess of the previous year's ad valorem tax revenue, plus eligible new growth, but exclusive of revenue from collections from redemptions, interest, and penalties: (i) in a newspaper of general circulation in the state; and (ii) as required in Section 45-1-101. (b) Except an advertisement published on a website, the advertisement described in Subsection (1)(a): (i) shall be no less than 1/4 page in size and the type used shall be no smaller than 18 point, and surrounded by a 1/4-inch border; (ii) may not be placed in that portion of the newspaper where legal notices and classified advertisements appear; and (iii) shall be run once. (2) The form and content of the notice shall be substantially as follows:"NOTICE OF TAX INCREASEThe state has budgeted an increase in its property tax revenue from $__________ to $__________ or ____%. The increase in property tax revenues will come from the following sources (include all of the following provisions): (a) $__________ of the increase will come from (provide an explanation of the cause of adjustment or increased revenues, such as reappraisals or factoring orders); (b) $__________ of the increase will come from natural increases in the value of the tax base due to (explain cause of eligible new growth, such as new building activity, annexation, etc.); and (c) a home valued at $100,000 in the state of Utah which based on last year's (levy for the basic state-supported school program, applicable tax rate for the Property Tax Valuation Fund, or both) paid $____________ in property taxes would pay the following: (i) $__________ if the state of Utah did not budget an increase in property tax revenue exclusive of eligible new growth; and (ii) $__________ under the increased property tax revenues exclusive of eligible new growth budgeted by the state of Utah."
Utah Code § 59-2-1334 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1334
§ 59-2-1334. Omission, error, or defect in delinquent lists -- Republication.
Status: in_force

(1) If an omission, error, or defect is in a delinquent list or any publication, the list or publication may be republished as amended, or notice of the correction may be given in a supplementary publication. (2) Any republication shall be made in the same manner as the original publication, for not less than one week.
Utah Code § 59-7-104 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-104
§ 59-7-104. Tax -- Minimum tax.
Status: in_force

(1) Each domestic and foreign corporation, except a corporation that is exempt under Section 59-7-102, shall pay an annual tax to the state based on the corporation's Utah taxable income for the taxable year for the privilege of exercising the corporation's corporate franchise or for the privilege of doing business in the state. (2) The tax shall be 4.45% of a corporation's Utah taxable income. (3) The minimum tax a corporation shall pay under this chapter is $100.
Utah Code § 59-27-105 — Utah Code / Title 59 / Chapter 59-27 / § 59-27-105
§ 59-27-105. Sexually Explicit Business and Escort Service Fund -- Administrative charge.
Status: in_force

1/1/2027 (1) There is created an expendable special revenue fund called the "Sexually Explicit Business and Escort Service Fund." (2) (a) Except as provided in Subsection (3), the fund consists of all amounts collected by the commission under this chapter. (b) (i) The money in the fund shall be invested by the state treasurer pursuant to Title 51, Chapter 7, State Money Management Act. (ii) All interest or other earnings derived from the fund money shall be deposited in the fund. (3) Notwithstanding any other provision of this chapter, 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 chapter. (4) (a) Fund money shall be used as provided in this Subsection (4). (b) The Department of Corrections shall use 60% of the money in the fund, in addition to existing budgets, to provide treatment services to nonworking or indigent adults who: (i) have been convicted of an offense under Title 76, Chapter 5, Part 4, Sexual Offenses; and (ii) are not currently confined or incarcerated in a jail or prison. (c) The Division of Adult Probation and Parole created in Section 64-14-202 shall use 15% of the money in the fund to provide outpatient treatment services to individuals who: (i) have been convicted of an offense under Title 76, Chapter 5, Part 4, Sexual Offenses; and (ii) are not currently confined or incarcerated in a jail or prison. (d) The Department of Corrections shall use 10% of the money in the fund, in addition to existing budgets, to implement treatment programs for juveniles who have been convicted of an offense under Title 76, Chapter 5, Part 4, Sexual Offenses. (e) The attorney general shall use 15% of the money in the fund to provide funding for any task force: (i) administered through the Office of the Attorney General; and (ii) that investigates and prosecutes individuals who use the Internet to commit crimes against children.
Utah Code § 59-12-2005 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2005
§ 59-12-2005. 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 § 59-13-308 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-308
§ 59-13-308. Delinquency -- Penalties -- Interest.
Status: in_force

If any user becomes delinquent in tax payments under this part, all licenses or permits issued under this part are automatically revoked. In addition, the commission shall impose a penalty determined under Section 59-1-401. The amount of the delinquent tax and the penalty shall bear interest at the rate and in the manner prescribed in Section 59-1-402.
Utah Code § 59-7-503 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-503
§ 59-7-503. Return where period changed.
Status: in_force

(1) If a corporation changes its taxable year in accordance with Section 59-7-502, a short period return shall be made for the period of less than 12 months between the close of the last taxable year for which a return was made and the close of the new taxable year. (2) Where a short period return is made under Subsection (1) on account of a change in the accounting period, and in any other case where a short period return is required or permitted by rules prescribed by the commission to be made for a fractional part of a year, the tax shall be calculated at the rate provided in Section 59-7-104 for the period covered by the return assignable to business done in Utah.
Utah Code § 59-1-610 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-610
§ 59-1-610. Standard of review of appellate court.
Status: in_force

(1) When reviewing formal adjudicative proceedings commenced before the commission, the Court of Appeals or Supreme Court shall: (a) grant the commission deference concerning its written findings of fact, applying a substantial evidence standard on review; and (b) grant the commission no deference concerning its conclusions of law, applying a correction of error standard, unless there is an explicit grant of discretion contained in a statute at issue before the appellate court. (2) This section supercedes Section 63G-4-403 pertaining to judicial review of formal adjudicative proceedings.
Utah Code § 59-2-902 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-902
§ 59-2-902. Minimum basic tax levy for school districts.
Status: in_force

(1) If any county fails to comply with Section 59-2-704, then this section determines the adjustment of the basic school levy for school districts within the county. Before June 15, the commission shall ascertain from the State Board of Education the number of weighted pupil units in each school district in the state for the school year commencing July 1 of the current calendar year, estimated according to the Minimum School Program Act, and the money necessary for the cost of the operation and maintenance of the minimum school program of the state for the school fiscal year beginning July 1 of the current calendar year. The commission shall then estimate the amounts of all surpluses in the Uniform School Fund, as of July 1 of the current calendar year, available for the operation and maintenance of the program, and shall estimate the anticipated income to the fund available for those purposes for the current school year from all sources, including revenues from taxes on income or from taxes on intangible property pursuant to Article XIII, Sec. 12, Utah Constitution. (2) The commission shall then determine for each school district the amount to be raised by the minimum basic tax levy as its contribution toward the cost of the basic state-supported program, as required by the Minimum School Program Act. (3) Each county auditor shall be notified by the commission that the minimum basic tax levy shall be imposed by the school district, to which shall be added an additional amount, if any, due to local undervaluation as provided in this section. The auditor shall inform the county legislative body as to the amount of the levy. The county legislative body shall at the time and in the manner provided by law make the levy upon the taxable property in the school district together with further levies for school purposes as may be required by each school district to pay the costs of programs in excess of the basic state-supported school program. (4) If the levy applied under this section raises an amount in excess of the total basic state-supported school program for a school district, the excess amount shall be remitted by the school district to the State Board of Education to be credited to the Uniform School Fund for allocation to school districts to support the basic state-supported school program. The availability of money shall be considered by the commission in fixing the state property levy as provided in the Minimum School Program Act. (5) If the levy does not raise an amount in excess of the total basic state-supported school program for a district, then the difference between the amount which the local levy will raise within the district, and the total cost of the basic state-supported school program within the district shall be computed. This difference, if any, shall be apportioned from the Uniform School Fund to each school district as the contribution of the state to the basic state-supported school program for the district, subject to the following conditions: (a) Before the apportionment is made, the commission shall determine if the local taxable valuation of any school district is undervalued according to law and if so, the dollar amount of the undervaluation. The dollar amount of the undervaluation shall be multiplied by the district basic uniform school levy at 98%. The resulting dollar amount shall be divided by the current year estimated yield of .0002 per dollar of taxable value at 98% based on the district's taxable valuation prior to adjusting for undervaluation. (b) The resulting levy amount shall be added to the required district basic uniform levy to determine the combined district basic school levy adjusted for undervaluation. The combined rate of levy shall be certified to the county auditor and employed by the auditor and the county legislative body in lieu of the required basic school local levy.
Utah Code § 59-12-1401 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1401
§ 59-12-1401. Purpose statement -- Definitions -- Scope of part.
Status: in_force

(1) In relation to the tax imposed by this part, the legislative findings described in Section 59-12-701 apply similarly to cities and towns as the findings apply to counties. (2) The definitions of Section 59-12-702 are incorporated into this part. (3) This part applies only to a city or town that is located within a county of the second, third, fourth, fifth, or sixth class as designated in Section 17-60-104.
Utah Code § 59-14-901 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-901
§ 59-14-901. Definitions.
Status: in_force

1/1/2027As used in this part: (1) "Actual cost" means the actual price paid by a retailer. (2) "Actual cost list" means a list, prepared, maintained, and certified annually by each retailer, of the average of the actual cost of each item by stock-keeping unit of cigars and pipe tobacco over the 12 calendar months before January 1 of the year in which the remote retail sale of a cigar or pipe tobacco occurs. (3) "Age verification system" means a service that: (a) is provided by an independent third party; and (b) compares information available from a commercially available database, or an aggregate of available databases, that government agencies and businesses use regularly to verify the age and identity of the personal information a consumer provides during the ordering process. (4) (a) "Remote retail sale" means the sale to a consumer if: (i) the retailer is not in the physical presence of the consumer when the request for the sale is made; and (ii) (A) the retailer delivers the sold item to the consumer by common carrier, private delivery service, or other method of remote delivery; or (B) the retailer is not in the physical presence of the consumer when the consumer obtains possession of the sold item. (b) "Remote retail sale" does not include a sale by: (i) a regular dealer of tobacco products in another state to a licensed dealer in this state; or (ii) a wholesaler or distributor in this state to a regular dealer of tobacco products in another state. (5) "Remote seller" means a retailer that conducts a remote retail sale of a cigar or pipe tobacco.
Utah Code § 59-13-209 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-209
§ 59-13-209. Due date -- Delinquency -- Penalties -- Interest -- Collection procedure.
Status: in_force

(1) (a) The motor fuel tax is due and payable by the distributor on or before the last day of each month to the commission for the number of gallons of motor fuel sold, used, or received for sale or use by the distributor during the preceding calendar month. (b) The commission shall receipt the distributor for taxes paid and shall promptly deposit all revenue with the state treasurer. (2) (a) If any distributor fails or refuses to pay any tax when it becomes due and payable, the tax is delinquent. (b) If a distributor is delinquent in tax payments, the commission shall impose a penalty as provided under Section 59-1-401. (c) The amount of the tax shall bear interest at the rate and in the manner prescribed in Section 59-1-402. (3) (a) A report or payment of tax is not considered delinquent if the envelope in which the report or remittance is enclosed bears a post office cancellation mark dated on or before the date on which the report or payment is due. (b) The commission, upon receipt of a report or remittance described in Subsection (3)(a), shall treat the report or payment as if it had been received on the date it was due. (4) If any part of a tax due is deficient or delinquent because of negligence or disregard of this part, or in the case of false or fraudulent monthly reports, or intent to evade the tax, a penalty shall be added to the tax due as provided in Section 59-1-401. (5) (a) A tax due and unpaid under this part constitutes a debt due the state and may be collected, together with interest, penalty, and costs, by appropriate judicial proceeding. (b) The remedy described in Subsection (5)(a) is in addition to all other remedies. (6) If the tax imposed by this part is not paid when it is due, collection may be made in accordance with Chapter 1, Part 14, Assessment, Collections, and Refunds Act.
Utah Code § 59-2-702 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-702
§ 59-2-702. Education and training of appraisers -- Continuing education for appraisers and county assessors.
Status: in_force

(1) The commission shall conduct, at its own expense, a program of education and training of appraisal personnel preparatory to the examination of applicants for appraisers' and assessors' certification or licensure required by Section 59-2-701. (2) To ensure that the assessment of property will be performed in a professional manner by competent personnel, meeting specified professional qualifications, the commission shall conduct a continuing program of in-service education and training for county assessors and property appraisers in the principles and practices of assessment and appraisal of property. For this purpose the commission may cooperate with educational institutions, local, regional, state, or national assessors' organizations, and with other appropriate professional organizations. The commission may reimburse the participation expenses incurred by assessors and other employees of the state or its subdivisions whose attendance at in-service training programs is approved by the commission. (3) The commission shall ensure that any training or continuing education required under this section complies with Title 63G, Chapter 22, State Training and Certification Requirements.
Utah Code § 59-7-315 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-315
§ 59-7-315. Payroll factor for apportionment of business income -- Compensation of flight personnel by an airline.
Status: in_force

(1) Except as provided in Subsections (2) and (3), the payroll factor is a fraction: (a) the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation; and (b) the denominator of which is the total compensation paid everywhere during the tax period. (2) The total amount paid in this state during the tax period by an airline for compensation attributable to the compensation of flight personnel for purposes of the numerator of the fraction described in Subsection (1) shall be calculated for each aircraft type by multiplying: (a) the total amount paid during the tax period by the airline to flight personnel for compensation for the aircraft type; and (b) a fraction: (i) the numerator of which is the Utah revenue ton miles for the aircraft type; and (ii) the denominator of which is the airline revenue ton miles for the aircraft type. (3) (a) For purposes of Subsection 59-7-302(3)(b)(i)(B) and subject to Subsection (3)(b), the payroll factor is a fraction: (i) the numerator of which is the amount of the payroll in this state that is attributable to economic activities that are classified in an excluded NAICS code; and (ii) the denominator of which is the total amount of the payroll in this state. (b) A taxpayer engaged in economic activities that are classified in an excluded NAICS code shall exclude an individual's payroll from the calculation of the payroll factor fraction described in Subsection (3)(a) if the individual's payroll may be attributed: (i) to economic activities in both excluded NAICS codes and NAICS codes that are not excluded NAICS codes; or (ii) to providing management, information technology, finance, accounting, legal, or human resource services.
Utah Code § 59-12-708 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-708
§ 59-12-708. Certified service provider or model 2 seller reliance on commission certified software.
Status: in_force

(1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this part if: (a) the certified service provider or model 2 seller relies on software the commission certifies; and (b) the certified service provider's or model 2 seller's failure to collect a tax required under this part is as a result of the seller's or certified service provider's reliance on incorrect data: (i) provided by the commission; or (ii) in the software the commission certifies. (2) The relief from liability described in Subsection (1) does not apply if a certified service provider or model 2 seller incorrectly classifies an item or transaction into a product category the commission certifies. (3) If the taxability of a product category is incorrectly classified in software the commission certifies, the commission shall: (a) notify a certified service provider or model 2 seller of the incorrect classification of the taxability of a product category in software the commission certifies; and (b) state in the notice required by Subsection (3)(a) that the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the incorrectly classified product category if the certified service provider or model 2 seller fails to correct the taxability of the item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice. (4) If a certified service provider or model 2 seller fails to correct the taxability of an item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice described in Subsection (3), the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the item or transaction.
Utah Code § 59-1-1404 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1404
§ 59-1-1404. Definition -- Mailing procedures -- Rulemaking authority -- Commission mailing requirements.
Status: in_force

(1) As used in this section, "Section 7502, Internal Revenue Code" means: (a) Section 7502, Internal Revenue Code, in effect for the taxable year; or (b) a corresponding or comparable provision to Section 7502, Internal Revenue Code, as amended, redesignated, or reenacted. (2) If the commission or a person is required to mail a document under this part: (a) the commission or the person shall mail the document using: (i) the United States Postal Service; or (ii) a delivery service the commission describes or designates in accordance with any rules the commission makes as authorized by Subsection (3); and (b) the document is considered to be mailed: (i) for a document that is mailed using the method described in Subsection (2)(a)(i), on the date the document is postmarked; or (ii) for a document that is mailed using the method described in Subsection (2)(a)(ii), on the date the delivery service records or marks the document as having been received by the delivery service for delivery in accordance with any rules the commission makes as authorized by Subsection (3). (3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules: (a) describing or designating one or more delivery services the commission or a person may use to mail a document under this part if a delivery service the commission describes or specifies is consistent with the definition of "designated delivery service" in Section 7502, Internal Revenue Code; or (b) providing procedures or requirements for determining the date a delivery service records or marks a document as having been received by the delivery service for delivery if those rules are consistent with Section 7502, Internal Revenue Code. (4) Subject to Subsection (5), if the commission is required to mail a notice to a person under this part, the commission shall mail the notice to the person at the person's last-known address as shown on the records of the commission. (5) In the case of a joint return filed by a husband and wife under Chapter 10, Individual Income Tax Act, if the commission is notified in writing by either spouse that separate residences have been established, the commission shall mail a duplicate of the joint notice to each spouse at each spouse's last-known address.
Utah Code § 59-12-206 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-206
§ 59-12-206. Collection of taxes by commission -- Administrative charge.
Status: in_force

(1) The commission shall transmit the sales and use tax revenues the commission collects in accordance with a contract with any county, city, or town monthly by electronic funds transfer. (2) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenues the commission collects from a tax under this part.
Utah Code § 59-12-128 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-128
§ 59-12-128. Amnesty.
Status: in_force

(1) As used in this section, "amnesty" means that a seller is not required to pay the following amounts that the seller would otherwise be required to pay: (a) a tax, fee, or charge under: (i) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; (ii) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act; (iii) Section 19-6-714; (iv) Section 19-6-805; (v) Chapter 26, Multi-Channel Video or Audio Service Tax Act; (vi) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges; or (vii) this chapter; (b) a penalty on a tax, fee, or charge described in Subsection (1)(a); or (c) interest on a tax, fee, or charge described in Subsection (1)(a). (2) (a) Except as provided in Subsections (2)(b) and (3) and subject to Subsections (4) and (5), the commission shall grant a seller amnesty if the seller: (i) obtains a license under Section 59-12-106; and (ii) is registered under the agreement. (b) The commission is not required to grant a seller amnesty under this section beginning 12 months after the date the state becomes a full member under the agreement. (3) A seller may not receive amnesty under this section for a tax, fee, or charge: (a) the seller collects; (b) the seller remits to the commission; (c) that the seller is required to remit to the commission on the seller's purchase; or (d) arising from a transaction that occurs within a time period that is under audit by the commission if: (i) the seller receives notice of the commencement of the audit prior to obtaining a license under Section 59-12-106; and (ii) (A) the audit described in Subsection (3)(d)(i) is not complete; or (B) the seller has not exhausted all administrative and judicial remedies in connection with the audit described in Subsection (3)(d)(i). (4) (a) Except as provided in Subsection (4)(b), amnesty the commission grants to a seller under this section: (i) applies to the time period during which the seller is not licensed under Section 59-12-106; and (ii) remains in effect if, for a period of three years, the seller: (A) remains registered under the agreement; (B) collects a tax, fee, or charge on a transaction subject to a tax, fee, or charge described in Subsection (1)(a); and (C) remits to the commission the taxes, fees, and charges the seller collects in accordance with Subsection (4)(a)(ii)(B). (b) The commission may not grant a seller amnesty under this section if, with respect to a tax, fee, or charge for which the seller would otherwise be granted amnesty under this section, the seller commits: (i) fraud; or (ii) an intentional misrepresentation of a material fact. (5) (a) If a seller does not meet a requirement of Subsection (4)(a)(ii), the commission shall require the seller to pay the amounts described in Subsection (1) that the seller would have otherwise been required to pay. (b) Notwithstanding Section 59-1-1410, for purposes of requiring a seller to pay an amount in accordance with Subsection (5)(a), the time period for the commission to make an assessment under Section 59-1-1410 is extended for a time period beginning on the date the seller does not meet a requirement of Subsection (4)(a)(ii) and ends three years after that date.
Utah Code § 59-2a-105 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-105
§ 59-2a-105. Fraudulently or negligently prepared claim -- Penalties and interest.
Status: in_force

(1) (a) If the commission or the county determines that a claim is excessive and was filed with fraudulent intent, the commission or the county shall: (i) disallow the claim in full; (ii) cancel the credit; and (iii) recover the amount paid or claimed by assessment with interest: (A) from the date of the claim until the claim is refunded or repaid; and (B) at the rate of 1% per month. (b) (i) An individual who files an excessive claim, with fraudulent intent, is guilty of a class A misdemeanor. (ii) An individual who assists in the preparation or filing of an excessive claim or supplies information upon which an excessive claim was prepared, with fraudulent intent, is guilty of a class A misdemeanor. (2) If the commission or the county determines that a claim is excessive and negligently prepared, the commission or the county shall: (a) disallow 10% of the corrected claim; and (b) recover the proper portion of any amount paid by assessment with interest: (i) from the date of the claim until the claim is refunded or repaid; and (ii) at the rate of 1% per month.
Utah Code § 59-12-216 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-216
§ 59-12-216. 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 § 59-14-609 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-609
§ 59-14-609. Effective dates for reporting -- Disgorgement of profits -- Recovery of costs.
Status: in_force

(1) The first report of the stamping agents required by this part are due by June 15, 2005. The first certifications of the tobacco product manufacturers required by this part are due June 30, 2005. The directory required by this part shall be published by the commission no later than August 30, 2005. (2) In any action brought by the state to enforce this part, the state shall be entitled to recover the costs of investigation, expert witness fees, costs of the action, and reasonable attorney fees. (3) (a) If a court determines that a person has violated this part, the court shall order any profits, gain, gross receipts, or other benefit from the violation to be disgorged and paid to the State Treasurer for deposit in the Tobacco Control Restricted Account which is created in Section 59-14-610. (b) Unless otherwise expressly provided, the remedies or penalties provided by this part are cumulative to each other and to the remedies or penalties available under all other laws of this state.
Utah Code § 59-14-504 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-504
§ 59-14-504. Responsibility for placement of warning labels -- One label required.
Status: in_force

It is the intent and purpose of this part to require all manufacturers, jobbers, wholesalers, and distributors to securely affix the warning labels required by Section 59-14-501. When warning labels are affixed as required by this part, no additional warning label is required, regardless of how often the articles are sold or resold in the state.
Utah Code § 59-12-802 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-802
§ 59-12-802. Imposition of rural county health care tax -- Expenditure of tax revenue -- Base -- Rate -- Administration, collection, enforcement, and interpretation of tax -- Administrative charge.
Status: in_force

(1) (a) A county legislative body of a county of the third, fourth, fifth, or sixth class may impose a sales and use tax of up to 1% on the transactions described in Subsection 59-12-103(1) located within the county. (b) Notwithstanding Subsection (1)(a), a county legislative body may not impose a tax under this section on: (i) the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104; (ii) a transaction to the extent a rural city hospital tax is imposed on that transaction in a city that imposes a tax under Section 59-12-804; and (iii) except as provided in Subsection (1)(d), amounts paid or charged for food and food ingredients. (c) For purposes of this Subsection (1), the location of a transaction is determined in accordance with Sections 59-12-211 through 59-12-215. (d) A county legislative body imposing a tax under this section shall impose the tax on the purchase price or sales price for amounts paid or charged for food and food ingredients if the food and food ingredients are sold as part of a bundled transaction attributable to food and food ingredients and tangible personal property other than food and food ingredients. (2) (a) Before imposing a tax under Subsection (1), a county legislative body shall obtain approval to impose the tax from a majority of the: (i) members of the county's legislative body; and (ii) county's registered voters voting on the imposition of the tax. (b) The county legislative body shall conduct the election according to the procedures and requirements of Title 11, Chapter 14, Local Government Bonding Act. (3) Subject to Subsection (4), a county legislative body may use money collected from a tax imposed under Subsection (1) to fund: (a) the following costs associated with a federally qualified health center within the county, a freestanding urgent care center within the county, a rural county health care facility within the county, or a rural health clinic within the county: (i) ongoing operating expenses of the center, clinic, or facility; (ii) the acquisition of land for the center, clinic, or facility; or (iii) the design, construction, equipping, or furnishing of the center, clinic, or facility; (b) rural emergency medical services within the county; or (c) a combination of the activities described in this Subsection (3). (4) (a) For a tax enacted on or after July 1, 2024, a county legislative body may use money collected from a tax imposed under Subsection (1) to fund: (i) the costs described in Subsection (3)(a); (ii) the following activities to mitigate the impacts of visitors within the county: (A) emergency medical services; (B) solid waste disposal; (C) search and rescue activities; (D) law enforcement activities; or (E) fire protection services; (iii) avalanche forecasting within the county; or (iv) a combination of the activities described in this Subsection (4)(a). (b) For a tax increased on or after July 1, 2024, a county legislative body may use the money collected from the increased tax rate to fund the activities described in Subsections (4)(a)(i) through (iv). (5) (a) A tax under this section shall be: (i) except as provided in Subsection (5)(b), administered, collected, enforced, and interpreted in accordance with: (A) the same procedures used to administer, collect, enforce, and interpret the tax under: (I) Part 1, Tax Collection; or (II) Part 2, Local Sales and Use Tax Act; and (B) Chapter 1, General Taxation Policies; and (ii) levied for a period of 10 years and may be reauthorized at the end of the 10-year period by the county legislative body and the county's registered voters in accordance with the procedures and requirements for levying a tax under Subsection (2), except as provided in Subsection (5)(d). (b) A tax under this section is not subject to Subsections 59-12-205(2) and (4) through (6). (c) A county legislative body shall distribute money collected from a tax under this section quarterly. (d) (i) This Subsection (5)(d) applies to a county that imposes a tax under this section on or before January 1, 2024. (ii) Notwithstanding Subsection (5)(a)(ii), a county described in Subsection (5)(d)(i) is not subject to the voter approval requirement in Subsection (2) for the first time the county reauthorizes the tax at the end of the 10-year levy period after January 1, 2024. (iii) The voter approval requirement in Subsection (2) applies to a county described in Subsection (5)(d)(i) for any time the county reauthorizes the tax at the end of the 10-year levy period after the reauthorization described in Subsection (5)(d)(ii). (6) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from a tax under this section.
Utah Code § 59-2-1351.5 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1351.5
§ 59-2-1351.5. Disposition of property struck off to county.
Status: in_force

(1) (a) All property acquired by the county under this part may be disposed of for a price and upon terms determined by the county legislative body. (b) If property is sold under a contract of sale and title remains in the county, the equity of the purchaser shall be subject to taxation as other taxable property. (c) The county clerk may execute deeds for all property sold under this subsection in the name of the county and attest the same by seal, vesting in the purchaser all of the title of all taxing entities in the real estate so sold. (d) (i) Money received from the sale of property under this section shall first be applied to the cost of administering and supervising the property. (ii) Any remaining money shall be apportioned to: (A) state and other taxing entities with an interest in the taxes last levied upon the property in proportion to their respective interests in the taxes; and (B) tax notice charge entities in proportion to the entities' respective tax notice charges. (iii) The treasurer shall settle with the taxing entities and tax notice charge entities on funds remaining as provided in Section 59-2-1366. (iv) Money in excess of claims under this subsection shall be paid to the state treasurer and treated as unclaimed property under Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act. (2) (a) The county legislative body may rent or lease any property held in the name of the county any time after the tax sale for a price and upon terms determined by the governing body. (b) Lands leased may be sold at the discretion of the county executive, with the approval of the county legislative body, during the term of the lease, but any sale shall be made subject to the lease. (c) The county executive, with the approval of the county legislative body, may enter into leasehold terms for asphalt, oil, or gas that the county considers to be in the best interest of the county as long as: (i) the mineral, asphalt, oil, or gas is produced from, or attributable to, the property leased; and (ii) each lease for oil and gas reserves a royalty of not less than 12-1/2%. (d) If considered to be in the best interests of the county, the county executive may: (i) enter into agreements for the pooling or unitizing of acreage with others for unit operations for the production of oil or gas, or both, and for the apportionment of oil or gas royalties, or both, on an acreage or other equitable basis; and (ii) with the consent of its lessee, change any and all terms of leases issued by it to facilitate the efficient and economic production of oil and gas from the property under its jurisdiction. (e) All leases for mineral, asphalt, or oil and gas already entered into by county governing bodies are ratified. (3) (a) Money received as rents from the rental or leasing of property held in the name of the county shall first be applied to the cost of administering and supervising the property. (b) Any remaining money shall be apportioned to: (i) state and other taxing entities with an interest in the taxes last levied upon the property in proportion to their respective interests in the taxes; and (ii) tax notice charge entities in proportion to the entities' respective tax notice charges. (c) The treasurer shall settle with the taxing entities and tax notice charge entities on funds remaining as provided in Section 59-2-1366. (d) Money in excess of these claims shall be paid to the state treasurer and treated as unclaimed property under Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act.
Utah Code § 59-10-1027 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1027
§ 59-10-1027. Nonrefundable tax credit for combat related death.
Status: in_force

(1) As used in this section: (a) "Active component of the United States Armed Forces" means active duty service in the United States Army, United States Navy, United States Air Force, United States Marine Corps, United States Space Force, or United States Coast Guard. (b) "Combat related death" means an individual who dies: (i) on or after January 1, 2010; and (ii) (A) while in military service in a combat zone; or (B) as a result of a wound, disease, or injury the individual incurs while in military service in a combat zone. (c) "Combat zone" means an area that the President of the United States designates by Executive Order as an area in which an active component of the United States Armed Forces or a reserve component of the United States Armed Forces are or have engaged in combat. (d) "Military service in a combat zone" means service: (i) in an active component of the United States Armed Forces or reserve component of the United States Armed Forces; and (ii) performed: (A) on or after the date the President of the United States designates by Executive Order as the date combatant activities begin in a combat zone; and (B) on or before the date the President of the United States designates by Executive Order as the date combatant activities terminate in a combat zone. (e) "Reserve component of the United States Armed Forces" means service in a reserve component of the armed forces listed in 10 U.S.C. Sec. 101(c) or 10 U.S.C. Sec. 10101. (2) A claimant, estate, or trust that files a return on behalf of an individual who dies a combat related death may claim a nonrefundable tax credit against that individual's tax liability under this chapter as provided in this section. (3) For purposes of Subsection (2), the tax credit is equal to the tax liability of the individual who dies a combat related death for the taxable year during which the individual dies.
Utah Code § 59-12-2104 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2104
§ 59-12-2104. 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 § 59-12-208.1 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-208.1
§ 59-12-208.1. Enactment or repeal of tax -- Effective date -- Notice requirements.
Status: in_force

(1) For purposes of this section: (a) "Annexation" means an annexation to: (i) a county under Title 17, Chapter 61, Part 2, Consolidation of Counties, or Part 3, County Annexation; or (ii) a city or town under Title 10, Chapter 2, Part 8, Annexation. (b) "Annexing area" means an area that is annexed into a county, city, or town. (2) (a) Except as provided in Subsection (2)(c) or (d), if, on or after July 1, 2004, a county, city, or town enacts or repeals a tax under this part, the enactment or repeal shall take effect: (i) on the first day of a calendar quarter; and (ii) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (2)(b) from the county, city, or town. (b) The notice described in Subsection (2)(a)(ii) shall state: (i) that the county, city, or town will enact or repeal a tax under this part; (ii) the statutory authority for the tax described in Subsection (2)(b)(i); (iii) the effective date of the tax described in Subsection (2)(b)(i); and (iv) if the county, city, or town enacts the tax described in Subsection (2)(b)(i), the rate of the tax. (c) (i) The enactment of a tax takes effect on the first day of the first billing period: (A) that begins on or after the effective date of the enactment of the tax; and (B) if the billing period for the transaction begins before the effective date of the enactment of the tax under Section 59-12-204. (ii) The repeal of a tax applies to a billing period if the billing statement for the billing period is rendered on or after the effective date of the repeal of the tax imposed under Section 59-12-204. (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in Subsection (2)(a) takes effect: (A) on the first day of a calendar quarter; and (B) beginning 60 days after the effective date of the enactment or repeal under Subsection (2)(a). (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (3) (a) Except as provided in Subsection (3)(c) or (d), if, for an annexation that occurs on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this part for an annexing area, the enactment or repeal shall take effect: (i) on the first day of a calendar quarter; and (ii) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (3)(b) from the county, city, or town that annexes the annexing area. (b) The notice described in Subsection (3)(a)(ii) shall state: (i) that the annexation described in Subsection (3)(a) will result in an enactment or repeal of a tax under this part for the annexing area; (ii) the statutory authority for the tax described in Subsection (3)(b)(i); (iii) the effective date of the tax described in Subsection (3)(b)(i); and (iv) the rate of the tax described in Subsection (3)(b)(i). (c) (i) The enactment of a tax takes effect on the first day of the first billing period: (A) that begins on or after the effective date of the enactment of the tax; and (B) if the billing period for the transaction begins before the effective date of the enactment of the tax under Section 59-12-204. (ii) The repeal of a tax applies to a billing period if the billing statement for the billing period is rendered on or after the effective date of the repeal of the tax imposed under Section 59-12-204. (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in Subsection (3)(a) takes effect: (A) on the first day of a calendar quarter; and (B) beginning 60 days after the effective date of the enactment or repeal under Subsection (3)(a). (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale."
Utah Code § 59-7-614.1 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-614.1
§ 59-7-614.1. Refundable tax credit for hand tools used in farming operations -- Procedures for refund -- Transfers from General Fund to Income Tax Fund -- Rulemaking authority.
Status: in_force

(1) For a taxable year beginning on or after January 1, 2004, a taxpayer may claim a refundable tax credit: (a) as provided in this section; (b) against taxes otherwise due under this chapter; and (c) in an amount equal to the amount of tax the taxpayer pays: (i) on a purchase of a hand tool: (A) if the purchase is made on or after July 1, 2004; (B) if the hand tool is used or consumed primarily and directly in a farming operation in the state; and (C) if the unit purchase price of the hand tool is more than $250; and (ii) under Chapter 12, Sales and Use Tax Act, on the purchase described in Subsection (1)(c)(i). (2) A taxpayer: (a) shall retain the following to establish the amount of tax the resident or nonresident individual paid under Chapter 12, Sales and Use Tax Act, on the purchase described in Subsection (1)(c)(i): (i) a receipt; (ii) an invoice; or (iii) a document similar to a document described in Subsection (2)(a)(i) or (ii); and (b) may not carry forward or carry back a tax credit under this section. (3) (a) In accordance with any rules prescribed by the commission under Subsection (3)(b): (i) the commission shall make a refund to a taxpayer that claims a tax credit under this section if the amount of the tax credit exceeds the taxpayer's tax liability under this chapter; and (ii) the Division of Finance shall transfer at least annually from the General Fund into the Income Tax Fund an amount equal to the amount of tax credit claimed under this section. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing procedures for making: (i) a refund to a taxpayer as required by Subsection (3)(a)(i); or (ii) transfers from the General Fund into the Income Tax Fund as required by Subsection (3)(a)(ii).
Utah Code § 59-2-307 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-307
§ 59-2-307. Refusal by taxpayer to file signed statement -- Estimation of value -- Penalty.
Status: in_force

(1) As used in this section, "program manager" means the same as that term is defined in Section 59-2-1601. (2) (a) Each person that fails to file the signed statement required by Section 59-2-306 or Section 59-2-306.5, fails to file the signed statement with respect to name and place of residence, or fails to appear and testify when requested by the county assessor shall pay a penalty equal to 10% of the estimated tax due, but not less than $25 for each failure to file a signed and completed statement. (b) The program manager shall notify the county assessor of a telecommunications service provider's failure to file the signed statement. (c) The county assessor shall collect each penalty under Subsection (2)(a) in the manner provided by Sections 59-2-1302 and 59-2-1303, except as otherwise provided for in this section, or by a judicial proceeding brought in the name of the county assessor. (d) The county assessor shall pay all money recovered under this section into the county treasury. (3) (a) Upon a showing of reasonable cause, a county may waive or reduce a penalty imposed under Subsection (2)(a). (b) (i) Except as provided in Subsection (3)(b)(ii), a county assessor may impose a penalty under Subsection (2)(a) on or after May 16 of the year the county assessor requests the statement described in Section 59-2-306 or is due under Section 59-2-306.5. (ii) A county assessor may not impose a penalty under Subsection (2)(a) until 30 days after the postmark date of mailing of a subsequent notice if the signed statement described in Section 59-2-306 is requested: (A) on or after March 16; or (B) by a county assessor of a county of the first class, as classified in Section 17-60-104. (4) (a) If an owner neglects or refuses to file a signed statement as required under Section 59-2-306 after the county assessor makes a request: (i) the county assessor shall: (A) make a record of the failure to file; and (B) make an estimate of the value of the property of the owner based on known facts and circumstances; and (ii) the county assessor of a county of the first class, as classified in Section 17-60-104: (A) shall make a subsequent request by mail for the signed statement, informing the owner of the consequences of not filing a signed statement; and (B) may impose a fee for the actual and necessary expenses of the mailing under this Subsection (4)(a). (b) (i) If a telecommunications service provider neglects or refuses to file a signed statement in accordance with Section 59-2-306.5, the program manager shall make: (A) a record of the failure to file; (B) a request by mail for the signed statement, informing the telecommunications service provider of the consequences of not filing a signed statement; and (C) an estimate of the value of the personal property of the telecommunications service provider based on known facts and circumstances. (ii) The program manager may impose a fee for the actual and necessary expenses of the mailing under this Subsection (4)(b). (c) A county board of equalization or the commission may not reduce the value fixed by the county assessor in accordance with Subsection (4)(a)(i) or the program manager in accordance with Subsection (4)(b)(i).
Utah Code § 59-7-106 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-106
§ 59-7-106. Subtractions from unadjusted income.
Status: in_force

(1) In computing adjusted income, the following amounts shall be subtracted from unadjusted income: (a) the foreign dividend gross-up included in gross income for federal income tax purposes under Section 78, Internal Revenue Code; (b) subject to Subsection (2), the net capital loss, as defined for federal purposes, if the taxpayer elects to deduct the net capital loss on the return filed under this chapter for the taxable year for which the net capital loss is incurred; (c) the decrease in salary expense deduction for federal income tax purposes due to claiming the federal work opportunity credit under Section 51, Internal Revenue Code; (d) the decrease in qualified research and basic research expense deduction for federal income tax purposes due to claiming the federal credit for increasing research activities under Section 41, Internal Revenue Code; (e) the decrease in qualified clinical testing expense deduction for federal income tax purposes due to claiming the federal credit for clinical testing expenses for certain drugs for rare diseases or conditions under Section 45C, Internal Revenue Code; (f) any decrease in any expense deduction for federal income tax purposes due to claiming any other federal credit; (g) the safe harbor lease adjustment required under Subsections 59-7-111(1)(b) and (2)(b); (h) any income on the federal corporation income tax return that has been previously taxed by Utah; (i) an amount included in federal taxable income that is due to a refund of a tax, including a franchise tax, an income tax, a corporate stock and business tax, or an occupation tax: (i) if that tax is imposed for the privilege of: (A) doing business; or (B) exercising a corporate franchise; (ii) if that tax is paid by the corporation to: (A) Utah; (B) another state of the United States; (C) a foreign country; (D) a United States possession; or (E) the Commonwealth of Puerto Rico; and (iii) to the extent that tax was added to unadjusted income under Section 59-7-105; (j) a charitable contribution, to the extent the charitable contribution is allowed as a subtraction under Section 59-7-109; (k) subject to Subsection (3), 50% of a dividend considered to be received or received from a subsidiary that: (i) is a member of the unitary group; (ii) is organized or incorporated outside of the United States; and (iii) is not included in a combined report under Section 59-7-402 or 59-7-403; (l) subject to Subsection (4) and Section 59-7-401, 50% of the adjusted income of a foreign operating company; (m) the amount of gain or loss that is included in unadjusted income but not recognized for federal purposes on stock sold or exchanged by a member of a selling consolidated group as defined in Section 338, Internal Revenue Code, if an election has been made in accordance with Section 338(h)(10), Internal Revenue Code; (n) the amount of gain or loss that is included in unadjusted income but not recognized for federal purposes on stock sold, exchanged, or distributed by a corporation in accordance with Section 336(e), Internal Revenue Code, if an election under Section 336(e), Internal Revenue Code, has been made for federal purposes; (o) subject to Subsection (5), an adjustment to the following due to a difference between basis for federal purposes and basis as computed under Section 59-7-107: (i) an amortization expense; (ii) a depreciation expense; (iii) a gain; (iv) a loss; or (v) an item similar to Subsections (1)(o)(i) through (iv); (p) an interest expense that is not deducted on a federal corporation income tax return under Section 265(b) or 291(e), Internal Revenue Code; (q) 100% of dividends received from a subsidiary that is an insurance company if that subsidiary that is an insurance company is: (i) exempt from this chapter under Subsection 59-7-102(1)(c); and (ii) under common ownership; (r) subject to Subsection 59-7-105(10), for a corporation that is an account owner as defined in Section 53H-10-101, the amount of a qualified investment as defined in Section 53H-10-201: (i) that the corporation or a person other than the corporation makes into an account owned by the corporation during the taxable year; (ii) to the extent that neither the corporation nor the person other than the corporation described in Subsection (1)(r)(i) deducts the qualified investment on a federal income tax return; and (iii) to the extent the qualified investment does not exceed the maximum amount of the qualified investment that may be subtracted from unadjusted income for a taxable year in accordance with Subsection 53H-10-205(1); (s) for purposes of income included in a combined report under Part 4, Combined Reporting, the entire amount of the dividends a member of a unitary group receives or is considered to receive from a captive real estate investment trust; (t) the increase in income for federal income tax purposes due to claiming a: (i) qualified tax credit bond credit under Section 54A, Internal Revenue Code; or (ii) qualified zone academy bond under Section 1397E, Internal Revenue Code; (u) for a taxable year beginning on or after January 1, 2019, but beginning on or before December 31, 2019, only: (i) the amount of any FDIC premium paid or incurred by the taxpayer that is disallowed as a deduction for federal income tax purposes under Section 162(r), Internal Revenue Code, on the taxpayer's 2018 federal income tax return; plus (ii) 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; and (v) for a taxable year beginning on or after January 1, 2020, 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. (2) For purposes of Subsection (1)(b): (a) the subtraction shall be made by claiming the subtraction on a return filed: (i) under this chapter for the taxable year for which the net capital loss is incurred; and (ii) by the due date of the return, including extensions; and (b) a net capital loss for a taxable year shall be: (i) subtracted for the taxable year for which the net capital loss is incurred; or (ii) carried forward as provided in Sections 1212(a)(1)(B) and (C), Internal Revenue Code. (3) (a) For purposes of calculating the subtraction provided for in Subsection (1)(k), a taxpayer shall first subtract from a dividend considered to be received or received an expense directly attributable to that dividend. (b) For purposes of Subsection (3)(a), the amount of an interest expense that is considered to be directly attributable to a dividend is calculated by multiplying the interest expense by a fraction: (i) the numerator of which is the taxpayer's average investment in the dividend paying subsidiaries; and (ii) the denominator of which is the taxpayer's average total investment in assets. (c) (i) For purposes of calculating the subtraction allowed by Subsection (1)(k), in determining income apportionable to this state, a portion of the factors of a foreign subsidiary that has dividends that are partially subtracted under Subsection (1)(k) shall be included in the combined report factors as provided in this Subsection (3)(c). (ii) For purposes of Subsection (3)(c)(i), the portion of the factors of a foreign subsidiary that has dividends that are partially subtracted under Subsection (1)(k) that shall be included in the combined report factors is calculated by multiplying each factor of the foreign subsidiary by a fraction: (A) not to exceed 100%; and (B) (I) the numerator of which is the amount of the dividend paid by the foreign subsidiary that is included in adjusted income; and (II) the denominator of which is the current year earnings and profits of the foreign subsidiary as determined under the Internal Revenue Code. (d) A dividend described in Subsection (1)(k) includes amounts included in federal taxable income under Section 965(a), Internal Revenue Code and amounts included in federal taxable income under Section 951A, Internal Revenue Code. (4) (a) For purposes of Subsection (1)(l), a taxpayer may not make a subtraction under Subsection (1)(l): (i) if the taxpayer elects to file a worldwide combined report as provided in Section 59-7-403; or (ii) for the following: (A) income generated from intangible property; or (B) a capital gain, dividend, interest, rent, royalty, or other similar item that is generated from an asset held for investment and not from a regular business trading activity. (b) In calculating the subtraction provided for in Subsection (1)(l), a foreign operating company: (i) may not subtract an amount provided for in Subsection (1)(k) or (l); and (ii) prior to determining the subtraction under Subsection (1)(l), shall eliminate a transaction that occurs between members of a unitary group. (c) For purposes of the subtraction provided for in Subsection (1)(l), in determining income apportionable to this state, the factors for a foreign operating company shall be included in the combined report factors in the same percentages as the foreign operating company's adjusted income is included in the combined adjusted income. (d) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define what constitutes: (i) income generated from intangible property; or (ii) a capital gain, dividend, interest, rent, royalty, or other similar item that is generated from an asset held for investment and not from a regular business trading activity. (5) (a) For purposes of the subtraction provided for in Subsection (1)(o), the amount of a reduction in basis shall be allowed as an expense for the taxable year in which a federal tax credit is claimed if: (i) there is a reduction in federal basis for a federal tax credit; and (ii) there is no corresponding tax credit allowed in this state. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define what constitutes an item similar to Subsections (1)(o)(i) through (iv).
Utah Code § 59-7-317 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-317
§ 59-7-317. Sales factor for apportionment of business income -- Transportation revenue of an airline -- Sales of a financial institution.
Status: in_force

(1) As used in this section: (a) (i) "Finance lease" means a lease transaction that is the functional equivalent of an extension of credit and that transfers substantially all of the benefits and risks incident to the ownership of property. (ii) "Finance lease" includes a direct financing lease or leverage lease that meets the criteria of Financial Accounting Standards Board Statement No. 13, Accounting for Leases, or any other lease that is accounted for as a financing lease by a lessor under generally accepted accounting principles. (b) "Financial institution" means: (i) a corporation or other business entity registered under state law as a bank holding company, under the Federal Bank Holding Act of 1956, as amended, or registered as a savings and loan holding company under the Federal National Housing Act, as amended; (ii) a national bank organized and existing as a national bank association in accordance with the National Bank Act, 12 U.S.C. Secs. 21 et seq.; (iii) a savings association or federal savings bank as defined in 12 U.S.C. Secs. 1813(b)(1) and (2); (iv) a bank, industrial loan corporation, or thrift institution incorporated or organized under the laws of any state; (v) a corporation organized under the provisions of 12 U.S.C. Secs. 611 through 631; (vi) an agency or a branch of a foreign bank as defined in 12 U.S.C. Sec. 3101; (vii) a production credit association organized under the Federal Farm Credit Act of 1933, if all of the production credit association's stock held by the Federal Production Credit Corporation has been retired; (viii) a corporation, other than an insurance company taxable under Chapter 9, Taxation of Admitted Insurers, for which voting stock is more than 50% owned, directly or indirectly, by any person described in Subsections (1)(b)(i) through (1)(b)(vii); (ix) a corporation or other business entity that derives from finance leases more than 50% of the corporation's or the business entity's total gross income for financial accounting purposes: (A) using the average of the gross income in the current tax year and immediately preceding two tax years; and (B) disregarding gross income from incidental or occasional transactions; or (x) another person, other than an insurance company, a credit union exempt from the corporation franchise tax under Section 59-7-102, a real estate broker, or a securities dealer, that derives more than 50% of the person's gross income, excluding non-recurring, extraordinary items, from activities that a person described in Subsections (1)(b)(ii) through (vii) and (1)(b)(ix) is authorized to transact unless the commission excludes the person upon receipt of proof, by clear and convincing evidence, that the income-producing activity of the person is not in substantial competition with the persons described in Subsections (1)(b)(ii) through (vii) and (1)(b)(ix). (c) (i) "Sales from investment activities and assets and trading activities and assets" means receipts from interest, dividends, a net gain, but not less than zero, or other income from an investment security, a trading account asset, federal funds, a security purchased and sold under an agreement to resell or repurchase, an option, a future contract, a forward contract, equities, a foreign currency transaction, or a notional principal contract, such as swaps. (ii) "Sales from investment activities and assets and trading activities and assets" includes: (A) the amount by which interest from federal funds sold and securities purchased under resale agreements exceeds interest expense on federal funds purchased and securities sold under repurchase agreements; and (B) the amount by which interest, dividends, gains, and other income from foreign currency transactions and trading assets and activities, including assets and activities in the matched book and arbitrage book, exceed amounts paid in lieu of interest, amounts paid in lieu of dividends, and losses from trading assets and activities. (iii) "Sales from investment activities and assets and trading activities and assets" does not include: (A) receipts from the lease of real property; (B) receipts from the lease of tangible personal property; (C) interest from a loan secured by real property; (D) interest from a loan not secured by real property; (E) a net gain from the sale of a loan; (F) receipts from a credit card receivable; (G) a net gain from the sale of a credit card receivable; (H) a credit card issuer's reimbursement fees; (I) receipts from a merchant discount; (J) a loan servicing fee; (K) receipts from a service; or (L) other receipts not addressed in Subsection (1)(c)(i) or Subsections (1)(c)(iii)(A) through (K). (2) Except as provided in Subsections (3) and (4), the sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period. (3) The total sales of an airline in this state during the tax period attributable to transportation revenue in this state during the tax period for purposes of the numerator of the fraction described in Subsection (1) shall be calculated by determining the product of: (a) the total transportation revenue during the tax period of the airline; and (b) a fraction, the numerator of which is the Utah revenue ton miles and the denominator of which is the airline revenue ton miles. (4) (a) Except as provided in Subsection (4)(b), the commission shall make rules, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, that establish the sales to be included in the sales factor fraction of a financial institution. (b) In calculating the sales factor of a financial institution: (i) the numerator may not include sales from investment activities and assets and trading activities and assets; and (ii) the denominator shall include sales from investment activities and assets and trading activities and assets.
Utah Code § 59-1-1712 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1712
§ 59-1-1712. Limitations on commission authority to levy.
Status: in_force

(1) During the time period that a levy the commission imposes on the account of a delinquent taxpayer is valid, the commission may not impose another levy on that account. (2) The commission may impose a levy in accordance with the procedures and requirements of this part on an account subject to a previous levy under this part if that previous levy is no longer valid.
Utah Code § 59-8-106 — Utah Code / Title 59 / Chapter 59-8 / § 59-8-106
§ 59-8-106. Rulemaking authority.
Status: in_force

The commission is charged with the administration and enforcement of this chapter and may promulgate such rules under Title 63G, Chapter 3, Utah Administrative Rulemaking Act, as may be required to effectuate the purposes of this chapter.
Utah Code § 59-12-217 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-217
§ 59-12-217. Certified service provider or model 2 seller reliance on commission certified software.
Status: in_force

(1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this part if: (a) the certified service provider or model 2 seller relies on software the commission certifies; and (b) the certified service provider's or model 2 seller's failure to collect a tax required under this part is as a result of the seller's or certified service provider's reliance on incorrect data: (i) provided by the commission; or (ii) in the software the commission certifies. (2) The relief from liability described in Subsection (1) does not apply if a certified service provider or model 2 seller incorrectly classifies an item or transaction into a product category the commission certifies. (3) If the taxability of a product category is incorrectly classified in software the commission certifies, the commission shall: (a) notify a certified service provider or model 2 seller of the incorrect classification of the taxability of a product category in software the commission certifies; and (b) state in the notice required by Subsection (3)(a) that the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the incorrectly classified product category if the certified service provider or model 2 seller fails to correct the taxability of the item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice. (4) If a certified service provider or model 2 seller fails to correct the taxability of an item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice described in Subsection (3), the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the item or transaction.
Utah Code § 59-12-214 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-214
§ 59-12-214. Location of a transaction involving the lease or rental of certain tangible personal property or a product transferred electronically.
Status: in_force

(1) As used in this section: (a) "Primary property location" means an address for tangible personal property or a product transferred electronically: (i) a lessee provides to a lessor; and (ii) that is available to the lessor from the lessor's records maintained in the ordinary course of business. (b) "Primary property location" does not include an address described in Subsection (1)(a) if use of that address constitutes bad faith. (2) (a) Except as provided in Subsection (2)(b) and notwithstanding Section 59-12-211, if a lease or rental of tangible personal property or a product transferred electronically that is subject to taxation under this part requires recurring periodic payments: (i) the location of the transaction for any down payment and for the first recurring periodic payment is as provided in Section 59-12-211; and (ii) the location of the transaction for the second recurring periodic payment and subsequent recurring periodic payments is the primary property or product location for each time period covered by the recurring periodic payment. (b) If a transaction subject to taxation under this chapter involving a lease or rental of an aircraft or a motor vehicle, semitrailer, or trailer that is not transportation equipment as defined in Section 59-12-211 requires recurring periodic payments, the location of the transaction for a down payment and for each recurring periodic payment is the primary property location for each time period covered by the recurring periodic payment. (3) Notwithstanding Section 59-12-211, if a transaction involving a lease or rental of the following does not require recurring periodic payments, the location of the transaction is as provided in Section 59-12-211 for each lease or rental payment for: (a) tangible personal property or a product transferred electronically that is subject to taxation under this chapter; or (b) an aircraft or a motor vehicle, semitrailer, or trailer that is: (i) not transportation equipment under Section 59-12-211; and (ii) subject to taxation under this chapter. (4) This section does not affect the imposition or computation of a tax under this chapter on: (a) a lease or rental of tangible personal property or a product transferred electronically that is subject to taxation under this chapter on: (i) the basis of a lump sum; or (ii) an accelerated basis; or (b) the acquisition of tangible personal property or a product transferred electronically if that tangible personal property or product transferred electronically is: (i) subject to taxation under this chapter; and (ii) for lease.
Utah Code § 59-18-109 — Utah Code / Title 59 / Chapter 59-18 / § 59-18-109
§ 59-18-109. Release of power to select charitable donees.
Status: in_force

(1) The trustee of a trust all of the unexpired interests in which are devoted to one or more charitable purposes, unless the creating instrument expressly provides otherwise, may release a power to select charitable donees. (2) The release of a power to select charitable donees may apply to all or any part of the property subject to the power and may reduce or limit the charitable organizations or classes of charitable organizations in whose favor the power is exercisable. (3) A release shall be effected by a duly acknowledged written instrument signed by the trustee and delivered as provided in Subsection (4). (4) Delivery of a release shall be accomplished as follows: (a) if the release is accomplished by specifying a charitable organization or organizations as beneficiary or beneficiaries of the trust, by delivery of a copy of the release to each designated charitable organization; (b) if the release is accomplished by reducing the class of permissible charitable organizations, by delivery of a copy of the release to the attorney general. (5) If a release is accomplished by specifying a public charitable organization or organizations as beneficiary or beneficiaries of the trust, the trust at all times thereafter shall be operated exclusively for the benefit of and supervised by the specified public charitable organization or organizations.
Utah Code § 59-2-1359 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1359
§ 59-2-1359. Collection of taxes and tax notice charges -- Removal or destruction of property.
Status: in_force

The tax commission may, under the conditions existing in this section, declare the taxes and tax notice charges to be immediately due and payable if it finds: (1) that the owner or lessee of any real property, including improvements, subject to taxation within the state is removing, destroying, or is about to remove or destroy the property to such an extent as to render doubtful the payment of delinquent taxes, tax notice charges, penalty, and interest, if any, and the payment of current taxes and tax notice charges; or (2) that the continued operation and extraction of ores and minerals from mine or mining claims, or the method employed by the owner or lessee, contractor, or other person working upon or operating any mine or mining claim will render doubtful the payment of delinquent taxes, tax notice charges, penalty, and interest, if any, for past years or the current year.
Utah Code § 59-2-2002 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-2002
§ 59-2-2002. Recovery fee for rental of heavy equipment -- Commission study and report.
Status: in_force

(1) A qualified rental business may charge to a renter a fee in an amount equal to 1.5% of the rental charge for each item of heavy equipment rented in this state. (2) A recovery fee under Subsection (1): (a) shall be separately stated on the invoice or receipt for the rental transaction; and (b) is not subject to a sales and use tax under Chapter 12, Sales and Use Tax Act. (3) A qualified rental business may not charge a recovery fee to a renter that is a governmental entity as defined in Section 59-2-511. (4) Any amount of recovery fees collected by a qualified rental business during a calendar year shall be used as reimbursement for property taxes paid by the qualified rental business on heavy equipment in the same calendar year. (5) (a) The commission shall: (i) in coordination with county assessors and the program manager, conduct a study to determine the need for adjustment to the rate authorized under Subsection (1) for purposes of property tax reimbursement; and (ii) on or before September 30, 2027, provide to the Revenue and Taxation Interim Committee an electronic report of the results of the study required under Subsection (5)(a)(i), including any recommendations, based on information received by the commission, for legislative changes to the rate authorized under Subsection (1). (b) Upon request by the commission, a county assessor or the program manager shall provide to the commission any information necessary to complete the study required under Subsection (5)(a)(i).
Utah Code § 59-12-104.5 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-104.5
§ 59-12-104.5. Revenue and Taxation Interim Committee review of sales and use taxes.
Status: in_force

The Revenue and Taxation Interim Committee shall: (1) review Subsection 59-12-104(28) before October 1 of the year after the year in which Congress permits a state to participate in the special supplemental nutrition program under 42 U.S.C. Sec. 1786 even if state or local sales taxes are collected within the state on purchases of food under that program; and (2) review Subsection 59-12-104(21) before October 1 of the year after the year in which Congress permits a state to participate in the SNAP as defined in Section 35A-1-102, even if state or local sales taxes are collected within the state on purchases of food under that program.
Utah Code § 59-10-1025 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1025
§ 59-10-1025. Nonrefundable tax credit for investment in certain life science establishments.
Status: in_force

(1) As used in this section: (a) "Commercial domicile" means the principal place from which the trade or business of a Utah small business corporation is directed or managed. (b) "Eligible claimant, estate, or trust" means the same as that term is defined in Section 63N-2-802. (c) "Life science establishment" means an establishment primarily engaged in the development or manufacture of products in one or more of the following categories: (i) biotechnologies; (ii) medical devices; (iii) medical diagnostics; and (iv) pharmaceuticals. (d) "Office" means the Governor's Office of Economic Development. (e) "Pass-through entity" means the same as that term is defined in Section 59-10-1402. (f) "Pass-through entity taxpayer" means the same as that term is defined in Section 59-10-1402. (g) "Qualifying ownership interest" means an ownership interest that is: (i) (A) common stock; (B) preferred stock; or (C) an ownership interest in a pass-through entity; (ii) originally issued to: (A) an eligible claimant, estate, or trust; or (B) a pass-through entity if the eligible claimant, estate, or trust that claims a tax credit under this section was a pass-through entity taxpayer of the pass-through entity on the day on which the qualifying ownership interest was issued and remains a pass-through entity taxpayer of the pass-through entity until the last day of the taxable year for which the eligible claimant, estate, or trust claims a tax credit under this section; and (iii) issued: (A) by a Utah small business corporation; (B) on or after January 1, 2011; and (C) for money or other property, except for stock or securities. (h) (i) Except as provided in Subsection (1)(h)(ii), "Utah small business corporation" means the same as that term is defined in Section 59-10-1022. (ii) For purposes of this section, a corporation under Section 1244(c)(3)(A), Internal Revenue Code, is considered to include a pass-through entity. (2) Subject to the other provisions of this section, an eligible claimant, estate, or trust that holds a tax credit certificate issued to the eligible claimant, estate, or trust in accordance with Section 63N-2-808 for that taxable year may claim a nonrefundable tax credit in an amount up to 35% of the purchase price of a qualifying ownership interest in a Utah small business corporation by the claimant, estate, or trust if: (a) the qualifying ownership interest is issued by a Utah small business corporation that is a life science establishment; (b) the qualifying ownership interest in the Utah small business corporation is purchased for at least $25,000; (c) the eligible claimant, estate, or trust owned less than 30% of the qualifying ownership interest of the Utah small business corporation at the time of the purchase of the qualifying ownership interest; and (d) on each day of the taxable year in which the purchase of the qualifying ownership interest was made, the Utah small business corporation described in Subsection (2)(a) has at least 50% of the Utah small business corporation's employees in the state. (3) Subject to Subsection (4), the tax credit under Subsection (2): (a) may only be claimed by an eligible claimant, estate, or trust: (i) for a taxable year for which the eligible claimant, estate, or trust holds a tax credit certificate issued in accordance with Section 63N-2-808; and (ii) subject to obtaining a tax credit certificate for each taxable year as required by Subsection (3)(a)(i), for a period of three taxable years as follows: (A) the tax credit in the taxable year in which the purchase of the qualifying ownership interest was made may not exceed 10% of the purchase price of the qualifying ownership interest; (B) the tax credit in the taxable year after the taxable year described in Subsection (3)(a)(ii)(A) may not exceed 10% of the purchase price of the qualifying ownership interest; and (C) the tax credit in the taxable year two years after the taxable year described in Subsection (3)(a)(ii)(A) may not exceed 15% of the purchase price of the qualifying ownership interest; and (b) may not exceed the lesser of: (i) the amount listed on the tax credit certificate issued in accordance with Section 63N-2-808; or (ii) $350,000 in a taxable year. (4) An eligible claimant, estate, or trust may not claim a tax credit under this section for a taxable year if the eligible claimant, estate, or trust: (a) has sold any of the qualifying ownership interest during the taxable year; or (b) does not hold a tax credit certificate for that taxable year that is issued to the eligible claimant, estate, or trust by the office in accordance with Section 63N-2-808. (5) If a Utah small business corporation in which an eligible claimant, estate, or trust purchases a qualifying ownership interest fails, dissolves, or otherwise goes out of business, the eligible claimant, estate, or trust may not claim both the tax credit provided in this section and a capital loss on the qualifying ownership interest. (6) If an eligible claimant is a pass-through entity taxpayer that files a return under Chapter 7, Corporate Franchise and Income Taxes, the eligible claimant may claim the tax credit under this section on the return filed under Chapter 7, Corporate Franchise and Income Taxes. (7) A claimant, estate, or trust may not carry forward or carry back a tax credit under this section. (8) (a) (i) To assist the Revenue and Taxation Interim Committee with the review required by Section 59-10-137, the office shall provide the following information, if available to the office, to the Office of the Legislative Fiscal Analyst by electronic means: (A) the amount of tax credit that the office grants to each eligible business entity for each taxable year; (B) the amount of eligible new state tax revenues generated by each eligible product or project; (C) estimates for each of the next three calendar years of the following: (I) the amount of tax credit that the office will grant; (II) the amount of eligible new state tax revenues that will be generated; and (III) the number of new incremental jobs within the state that will be generated; and (D) any other information that the Office of the Legislative Fiscal Analyst requests. (ii) In providing the information described in Subsection (8)(a)(i), the office shall redact information that identifies a recipient of a tax credit under this section. (iii) If, notwithstanding the redactions made under Subsection (8)(a)(ii), reporting the information described in Subsection (8)(a)(i) might disclose the identity of a recipient of a tax credit, the office may file a request with the Revenue and Taxation Interim Committee to provide the information described in Subsection (8)(a)(i) in the aggregate for all entities that receive the tax credit under this section. (b) The Office of the Legislative Fiscal Analyst shall report to the Revenue and Taxation Interim Committee a summary and analysis of the information provided to the Office of the Legislative Fiscal Analyst by the office under Subsection (8)(a).
Utah Code § 59-14-212 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-212
§ 59-14-212. Reporting of imported cigarettes -- Penalty.
Status: in_force

(1) Except as provided under Subsection (2), any manufacturer, distributor, wholesaler, or retail dealer who under Section 59-14-205 affixes a stamp to an individual package or container of cigarettes imported to the United States shall provide to the commission the following as they pertain to the imported cigarettes: (a) a copy of the importer's federal import permit; (b) the customs form showing the tax information required by federal law; (c) a statement signed under penalty of perjury by the manufacturer or importer that the manufacturer or importer has complied with: (i) 15 U.S.C. 1333 of the Federal Cigarette Labeling and Advertising Act, regarding warning labels and other package information; and (ii) 15 U.S.C. 1335a of the Federal Cigarette Labeling and Advertising Act, regarding reporting of added ingredients; (d) the name of the person from whom the person affixing the stamp received the cigarettes; (e) the name of the person to whom the person affixing the stamp delivered the cigarettes, unless the person receiving the cigarettes was the ultimate consumer; (f) the quantity of cigarettes in the package or container; and (g) the brand and brand style of the cigarettes. (2) Subsection (1) does not apply to cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. 1555(b) and any implementing regulations unless the cigarettes are brought back into the customs territory for resale within the customs territory. (3) The information under Subsection (1) shall be provided on a quarterly basis on forms specified by the agency. (4) A person who fails to comply with the reporting requirement or provides false or misleading information under Subsection (1): (a) is guilty of a class B misdemeanor; and (b) may be subject to: (i) revocation or suspension of a license issued under Section 59-14-202; and (ii) a civil penalty imposed by the commission in an amount not to exceed the greater of: (A) 500% of the retail value of the cigarettes for which a report was not properly made; or (B) $5,000. (5) The information under Subsection (1) may be disclosed by the commission as provided under Subsection 59-1-403(4)(g).
Utah Code § 59-12-110.1 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-110.1
§ 59-12-110.1. Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice.
Status: in_force

(1) Subject to the other provisions of this section, a purchaser may request from a seller a refund or credit of any amount that: (a) the purchaser overpaid in taxes under this chapter; and (b) was collected by the seller. (2) (a) Except as provided in Subsection (2)(b), the procedure described in Subsection (1) is in addition to the process for a taxpayer to file a claim for a refund or credit with the commission under Section 59-1-1410. (b) Notwithstanding Subsection (2)(a): (i) the commission is not required to make a refund or credit of an amount for which as of the date the refund or credit is to be given the purchaser has requested or received a refund or credit from the seller; and (ii) a seller is not required to refund or credit an amount for which as of the date the refund is to be given the purchaser has requested or received a refund or credit from the commission. (3) A purchaser may not bring a cause of action against a seller for a refund or credit described in Subsection (1): (a) unless the purchaser provided the seller written notice that: (i) the purchaser requests the refund or credit described in Subsection (1); and (ii) contains the information necessary for the seller to determine the validity of the request; and (b) sooner than 60 days after the day on which the seller receives the written notice described in Subsection (3)(a). (4) A seller that collects a tax under this chapter that exceeds the amount the seller is required to collect under this chapter is presumed to have a reasonable business practice if the seller: (a) collects the tax under this chapter that exceeds the amount the seller is required to collect under this chapter through the use of: (i) a certified service provider; or (ii) a system certified by the state, including a proprietary system certified by the state; and (b) remits to the commission all taxes the seller is required to remit to the commission under this chapter.
Utah Code § 59-2-216 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-216
§ 59-2-216. Commission to furnish list of patented lands to county assessors.
Status: in_force

The commission shall furnish the county assessors, annually, by February 1: (1) a list of all patents of lands, except patents for mining locations, and all lands for which receivers' final receipts have been issued for which patents have not been issued, not previously reported; (2) a certified list of all lands that have been sold by the state for which certificates of purchase or patents have been issued during the preceding year, with a description, together with the names of the purchasers or patentees; and (3) a list containing a description of the lands sold by the state during the preceding year upon contracts for purchase, together with the names and addresses of the purchasers where known, the amount of the purchase price, and the total amount paid or due on the preceding January 1.
Utah Code § 59-1-301 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-301
§ 59-1-301. Payment under protest -- Action to recover.
Status: in_force

In all cases of levy of taxes, licenses, or other demands for public revenue which is deemed unlawful by the party whose property is taxed, or from whom the tax or license is demanded or enforced, that party may pay under protest the tax or license, or any part deemed unlawful, to the officers designated and authorized by law to collect the tax or license; and then the party so paying or a legal representative may bring an action in the tax division of the appropriate district court against the officer to whom the tax or license was paid, or against the state, county, municipality, or other taxing entity on whose behalf it was collected, to recover the tax or license or any portion of the tax or license paid under protest.
Utah Code § 59-10-544 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-544
§ 59-10-544. General powers and duties of the commission -- Deposit, distribution, or credit of revenues -- Refund reverts to state under certain circumstances.
Status: in_force

(1) (a) The commission shall administer and enforce a tax imposed under this chapter for which purpose it may divide the state into districts in each of which a branch office of the commission may be maintained. (b) A county may not be divided in forming a district. (2) (a) The commission shall deposit at least quarterly all revenue collected or received by the commission under this chapter with the state treasurer. (b) Subject to Sections 59-10-529 and 59-10-531, the commission shall distribute and credit, at least quarterly and based on a pro rata share of Income Tax Fund and Uniform School Fund appropriations for the current fiscal year, the revenue described in Subsection (2)(a) to: (i) the Income Tax Fund; and (ii) the Uniform School Fund in accordance with Section 53F-9-201.1. (c) The commission may credit to or draw from the Income Tax Fund and the Uniform School Fund: (i) annually to adjust for differences between estimates and actual amounts; or (ii) in the proportion described in Subsection (2)(b) to issue a refund. (d) If a refund the commission makes is not claimed within two years from the date the commission issues the refund: (i) the refund reverts to the state to be credited to the Income Tax Fund; and (ii) no further claim may be made on the commission for the amount of the refund.
Utah Code § 59-1-404 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-404
§ 59-1-404. Definitions -- Confidentiality of commercial information obtained from a property taxpayer or derived from the commercial information -- Rulemaking authority -- Exceptions -- Written explanation -- Signature requirements -- Retention of signed explanation by employer -- Penalty.
Status: in_force

(1) As used in this section: (a) "Appraiser" means an individual who holds 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 and includes an individual associated with an appraiser who assists the appraiser in preparing an appraisal. (b) "Appraisal" is as defined in Section 61-2g-102. (c) (i) "Commercial information" means: (A) information of a commercial nature obtained from a property taxpayer regarding the property taxpayer's property; or (B) information derived from the information described in this Subsection (1)(c)(i). (ii) (A) "Commercial information" does not include information regarding a property taxpayer's property if the information is intended for public use. (B) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, for purposes of Subsection (1)(c)(ii)(A), the commission may by rule prescribe the circumstances under which information is intended for public use. (d) "Consultation service" is as defined in Section 61-2g-102. (e) "Locally assessed property" means property that is assessed by a county assessor in accordance with Chapter 2, Part 3, County Assessment. (f) "Property taxpayer" means a person that: (i) is a property owner; or (ii) has in effect a contract with a property owner to: (A) make filings on behalf of the property owner; (B) process appeals on behalf of the property owner; or (C) pay a tax under Chapter 2, Property Tax Act, on the property owner's property. (g) "Property taxpayer's property" means property with respect to which a property taxpayer: (i) owns the property; (ii) makes filings relating to the property; (iii) processes appeals relating to the property; or (iv) pays a tax under Chapter 2, Property Tax Act, on the property. (h) "Protected commercial information" means commercial information that: (i) identifies a specific property taxpayer; or (ii) would reasonably lead to the identity of a specific property taxpayer. (2) An individual listed under Subsection 59-1-403(2)(a) may not disclose commercial information: (a) obtained in the course of performing any duty that the individual listed under Subsection 59-1-403(2)(a) performs under Chapter 2, Property Tax Act; or (b) relating to an action or proceeding: (i) with respect to a tax imposed on property in accordance with Chapter 2, Property Tax Act; and (ii) that is filed in accordance with: (A) this chapter; (B) Chapter 2, Property Tax Act; or (C) this chapter and Chapter 2, Property Tax Act. (3) (a) Notwithstanding Subsection (2) and subject to Subsection (3)(c), an individual listed under Subsection 59-1-403(2)(a) may disclose the following information: (i) the assessed value of property; (ii) the tax rate imposed on property; (iii) a legal description of property; (iv) the physical description or characteristics of property, including a street address or parcel number for the property; (v) the square footage or acreage of property; (vi) the square footage of improvements on property; (vii) the name of a property taxpayer; (viii) the mailing address of a property taxpayer; (ix) the amount of a property tax: (A) assessed on property; (B) due on property; (C) collected on property; (D) abated on property; or (E) deferred on property; (x) the amount of the following relating to property taxes due on property: (A) interest; (B) costs; or (C) other charges; (xi) the tax status of property, including: (A) an exemption; (B) a property classification; (C) a bankruptcy filing; or (D) whether the property is the subject of an action or proceeding under this title; (xii) information relating to a tax sale of property; or (xiii) information relating to single-family residential property. (b) Notwithstanding Subsection (2) and subject to Subsection (3)(c), an individual listed under Subsection 59-1-403(2)(a) shall disclose, upon request, the information described in Subsection 59-2-1007(9). (c) (i) Subject to Subsection (3)(c)(ii), a person may receive the information described in Subsection (3)(a) or (b) in written format. (ii) The following may charge a reasonable fee to cover the actual cost of providing the information described in Subsection (3)(a) or (b) in written format: (A) the commission; (B) a county; (C) a city; or (D) a town. (4) (a) Notwithstanding Subsection (2) and except as provided in Subsection (4)(c), an individual listed under Subsection 59-1-403(2)(a) shall disclose commercial information: (i) in accordance with judicial order; (ii) on behalf of the commission in any action or proceeding: (A) under this title; (B) under another law under which a property taxpayer is required to disclose commercial information; or (C) to which the commission is a party; (iii) on behalf of any party to any action or proceeding under this title if the commercial information is directly involved in the action or proceeding; or (iv) if the requirements of Subsection (4)(b) are met, that is: (A) relevant to an action or proceeding: (I) filed in accordance with this title; and (II) involving property; or (B) in preparation for an action or proceeding involving property. (b) Commercial information shall be disclosed in accordance with Subsection (4)(a)(iv): (i) if the commercial information is obtained from: (A) a real estate agent if the real estate agent is not a property taxpayer of the property that is the subject of the action or proceeding; (B) an appraiser if the appraiser: (I) is not a property taxpayer of the property that is the subject of the action or proceeding; and (II) did not receive the commercial information pursuant to Subsection (8); (C) a property manager if the property manager is not a property taxpayer of the property that is the subject of the action or proceeding; or (D) a property taxpayer other than a property taxpayer of the property that is the subject of the action or proceeding; (ii) regardless of whether the commercial information is disclosed in more than one action or proceeding; and (iii) (A) if a county board of equalization conducts the action or proceeding, the county board of equalization takes action to provide that any commercial information disclosed during the action or proceeding may not be disclosed by any person conducting or participating in the action or proceeding except as specifically allowed by this section; (B) if the commission conducts the action or proceeding, the commission enters a protective order or, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, makes rules specifying that any commercial information disclosed during the action or proceeding may not be disclosed by any person conducting or participating in the action or proceeding except as specifically allowed by this section; or (C) if a court of competent jurisdiction conducts the action or proceeding, the court enters a protective order specifying that any commercial information disclosed during the action or proceeding may not be disclosed by any person conducting or participating in the action or proceeding except as specifically allowed by this section. (c) Notwithstanding Subsection (4)(a), a court may require the production of, and may admit in evidence, commercial information that is specifically pertinent to the action or proceeding. (5) Notwithstanding Subsection (2), this section does not prohibit: (a) the following from receiving a copy of any commercial information relating to the basis for assessing a tax that is charged to a property taxpayer: (i) the property taxpayer; (ii) a duly authorized representative of the property taxpayer; (iii) a person that has in effect a contract with the property taxpayer to: (A) make filings on behalf of the property taxpayer; (B) process appeals on behalf of the property taxpayer; or (C) pay a tax under Chapter 2, Property Tax Act, on the property taxpayer's property; (iv) a property taxpayer that purchases property from another property taxpayer; or (v) a person that the property taxpayer designates in writing as being authorized to receive the commercial information; (b) the publication of statistics as long as the statistics are classified to prevent the identification of a particular property taxpayer's commercial information; (c) the inspection by the attorney general or other legal representative of the state or a legal representative of a political subdivision of the state of the commercial information of a property taxpayer: (i) that brings action to set aside or review a tax or property valuation based on the commercial information; (ii) against which an action or proceeding is contemplated or has been instituted under this title; or (iii) against which the state or a political subdivision of the state has an unsatisfied money judgment; or (d) the commission from disclosing commercial information to the extent necessary to comply with the requirements of Subsection 59-12-205(6). (6) Notwithstanding Subsection (2), in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule establish standards authorizing an individual listed under Subsection 59-1-403(2)(a) to disclose commercial information: (a) (i) in a published decision; or (ii) in carrying out official duties; and (b) if that individual listed under Subsection 59-1-403(2)(a) consults with the property taxpayer that provided the commercial information. (7) Notwithstanding Subsection (2): (a) an individual listed under Subsection 59-1-403(2)(a) may share commercial information with the following: (i) another individual listed in Subsection 59-1-403(2)(a)(i) or (ii); or (ii) a representative, agent, clerk, or other officer or employee of a county as required to fulfill an obligation created by Chapter 2, Property Tax Act; (b) an individual listed under Subsection 59-1-403(2)(a) may perform the following to fulfill an obligation created by Chapter 2, Property Tax Act: (i) publish notice; (ii) provide notice; or (iii) file a lien; or (c) the commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, share commercial information gathered from returns and other written statements with the federal government, any other state, any of the political subdivisions of another state, or any political subdivision of this state, if these political subdivisions or the federal government grant substantially similar privileges to this state. (8) Notwithstanding Subsection (2): (a) subject to the limitations in this section, an individual described in Subsection 59-1-403(2)(a) may share the following commercial information with an appraiser: (i) the sales price of locally assessed property and the related financing terms; (ii) capitalization rates and related rates and ratios related to the valuation of locally assessed property; and (iii) income and expense information related to the valuation of locally assessed property; and (b) except as provided in Subsection (4), an appraiser who receives commercial information: (i) may disclose the commercial information: (A) to an individual described in Subsection 59-1-403(2)(a); (B) to an appraiser; (C) in an appraisal if protected commercial information is removed to protect its confidential nature; or (D) in performing a consultation service if protected commercial information is not disclosed; and (ii) may not use the commercial information: (A) for a purpose other than to prepare an appraisal or perform a consultation service; or (B) for a purpose intended to be, or which could reasonably be foreseen to be, anti-competitive to a property taxpayer. (9) (a) The commission shall: (i) prepare a written explanation of this section; and (ii) make the written explanation described in Subsection (9)(a)(i) available to the public. (b) An employer of a person described in Subsection 59-1-403(2)(a) shall: (i) provide the written explanation described in Subsection (9)(a)(i) to each person described in Subsection 59-1-403(2)(a) who is reasonably likely to receive commercial information; (ii) require each person who receives a written explanation in accordance with Subsection (9)(b)(i) to: (A) read the written explanation; and (B) sign the written explanation; and (iii) retain each written explanation that is signed in accordance with Subsection (9)(b)(ii) for a time period: (A) beginning on the day on which a person signs the written explanation in accordance with Subsection (9)(b)(ii); and (B) ending six years after the day on which the employment of the person described in Subsection (9)(b)(iii)(A) by the employer terminates. (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall by rule define "employer." (10) (a) An individual described in Subsection (1)(a) or 59-1-403(2)(a), or an individual that violates a protective order or similar limitation entered pursuant to Subsection (4)(b)(iii), is guilty of a class A misdemeanor if that person: (i) intentionally discloses commercial information in violation of this section; and (ii) knows that the disclosure described in Subsection (10)(a)(i) is prohibited by this section. (b) If the individual described in Subsection (10)(a) is an officer or employee of the state or a county and is convicted of violating this section, the individual shall be dismissed from office and be disqualified from holding public office in this state for a period of five years thereafter. (c) If the individual described in Subsection (10)(a) is an appraiser, the appraiser shall forfeit any certification or license received under Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act, for a period of five years. (d) If the individual described in Subsection (10)(a) is an individual associated with an appraiser who assists the appraiser in preparing appraisals, the individual shall be prohibited from becoming licensed or certified under Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act, for a period of five years. (11) Notwithstanding Subsection (10), for a disclosure of information to the Office of the Legislative Auditor General in accordance with Title 36, Chapter 12, Legislative Organization: (a) an individual does not violate a protective order or similar limitation entered in accordance with Subsection (4)(b)(iii); and (b) an individual described in Subsection (1)(a) or 59-1-403(2)(a): (i) is not guilty of a class A misdemeanor; and (ii) is not subject to the penalties described in Subsections (10)(b) through (d).
Utah Code § 59-2-509 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-509
§ 59-2-509. Change of ownership or legal description.
Status: in_force

(1) Subject to the other provisions of this section, land assessed under this part may continue to be assessed under this part if the land continues to comply with the requirements of this part, regardless of whether the land continues to have: (a) the same owner; or (b) legal description. (2) Notwithstanding Subsection (1), land described in Subsection (1) is subject to the rollback tax as provided in Section 59-2-506 if the land is withdrawn from this part. (3) Notwithstanding Subsection (1), land is withdrawn from this part if: (a) there is a change in: (i) the ownership of the land; or (ii) the legal description of the land; and (b) after a change described in Subsection (3)(a): (i) the land does not meet the requirements of Section 59-2-503; (ii) an owner of the land fails to submit a new application for assessment as provided in Section 59-2-508 within 120 days after the day on which a change described in Subsection (3)(a) occurs; or (iii) (A) an owner of the land submits the application required by this section; and (B) the county denies the application upon review. (4) Within 30 days from the day on which a county receives an application required by this section, the county shall: (a) review the application for completion; and (b) approve or deny the application. (5) Land under an application required by this section is not withdrawn from this part for the period in which the application is under review by the county.
Utah Code § 59-14-806 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-806
§ 59-14-806. Refund of taxes paid -- Exemption for exported electronic cigarettes and nicotine products.
Status: in_force

7/1/2026 (1) When an electronic cigarette product, an alternative nicotine product, or a nontherapeutic nicotine product taxed under this chapter is sold and shipped to a regular dealer in those articles in another state, the seller in this state shall be entitled to a refund of the actual amount of the taxes paid, upon condition that the seller in this state: (a) is a licensed dealer; (b) signs an affidavit that the electronic cigarette product, the alternative nicotine product, or the nontherapeutic nicotine product was sold and shipped to a regular dealer in those articles in another state; (c) furnishes, from the purchaser, a written acknowledgment that the purchaser has received the electronic cigarette product, the alternative nicotine product, or the nontherapeutic nicotine product; and (d) reports the name and address of the purchaser. (2) A wholesaler or distributor in this state that exports an electronic cigarette product, an alternative nicotine product, or a nontherapeutic nicotine product to a regular dealer in those articles in another state shall be exempt from the payment of any tax under this chapter upon furnishing proof of the sale and exportation as the commission may require.
Utah Code § 59-2-1703 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1703
§ 59-2-1703. Qualifications for urban farming assessment.
Status: in_force

(1) (a) 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: (i) is actively devoted to urban farming; (ii) is at least one contiguous acre, but less than five acres, in size; and (iii) (A) has been actively devoted to urban farming for at least two successive years immediately preceding the tax year for which the land is assessed under this part; or (B) was assessed under Part 5, Farmland Assessment Act, for the preceding tax year. (b) Land that is not actively devoted to urban farming may not be assessed as provided in Subsection (1)(a), even if the land is part of a parcel that includes land actively devoted to urban farming. (2) (a) In determining whether land meets the production requirement in Subsection 59-2-1702(1)(b)(i), 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: (i) production levels reported in the current publication of Utah Agricultural Statistics; (ii) current crop budgets developed and published by Utah State University; or (iii) the highest per acre value used for land assessed under the Farmland Assessment Act for the county in which the property is located. (b) A county assessor may not assess land actively devoted to urban farming on the basis of the value that the land has for agricultural use under this part unless an owner files documentation with the county assessor: (i) on a form provided by the county assessor; (ii) demonstrating to the satisfaction of the county assessor that the land meets: (A) the production requirement in Subsection 59-2-1702(1)(b)(i); or (B) the gross sales requirement in Subsection 59-2-1702(1)(b)(ii); and (iii) except as provided in Subsection 59-2-1707(2)(c)(i), no later than January 30 of the tax year in which the owner applies for assessment under this part. (3) Notwithstanding Subsection (1)(a)(ii), a county board of equalization may grant a waiver of the acreage requirements of Subsection (1)(a)(ii): (a) on appeal by an owner; and (b) if the owner submits documentation to the county assessor demonstrating to the satisfaction of the county assessor that: (i) the failure to meet the acreage requirements of Subsection (1)(a)(ii) arose solely as a result of an acquisition by a governmental entity by: (A) eminent domain; or (B) the threat or imminence of an eminent domain proceeding; (ii) the land is actively devoted to urban farming; and (iii) no change occurs in the ownership of the land. (4) (a) Notwithstanding Subsection (1) and except as provided in Subsection (4)(d), land for urban farming 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 calendar year in which the notice is provided, including the acreage of the fallowed land; (ii) demonstrates how the fallowed land qualifies under Subsection (4)(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 a written notice under Subsection (4)(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 urban farming 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 (4)(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 (4)(a); (ii) the owner fails to return the fallowed land to active urban farming 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 (4)(c), if a land management plan is required. (5) Notwithstanding Subsection (1), land that has been assessed under this part for meeting the gross sales requirement in Subsection 59-2-1702(1)(b)(ii) is not withdrawn from this part solely as a result of failing to meet the requirement of Subsection (1)(a)(iii)(A) if the land met the gross sales requirement in Subsection 59-2-1702(1)(b)(ii) for at least one of the three years immediately preceding the tax year for which the land is being assessed.
Utah Code § 59-31-301 — Utah Code / Title 59 / Chapter 59-31 / § 59-31-301
§ 59-31-301. Taxation of specialized product.
Status: in_force

1/1/2027 (1) A tax is imposed on a specialized product at a rate of 5.3% multiplied by the retail price. (2) (a) Except as provided in Subsection (2)(c), a retailer shall collect the tax imposed under Subsection (1) from a consumer at the time the specialized product is sold. (b) A consumer that purchases or receives an untaxed specialized product shall pay the tax at the time the specialized product is first received in this state. (c) A retailer may elect not to collect the tax described in Subsection (2)(a) only if the retailer: (i) is located outside of the state; and (ii) does not meet the requirements of Subsection 59-12-107(2)(c).
Utah Code § 59-12-2105 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2105
§ 59-12-2105. Certified service provider or model 2 seller reliance on commission certified software.
Status: in_force

(1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this part if: (a) the certified service provider or model 2 seller relies on software the commission certifies; and (b) the certified service provider's or model 2 seller's failure to collect a tax required under this part is as a result of the seller's or certified service provider's reliance on incorrect data: (i) provided by the commission; or (ii) in the software the commission certifies. (2) The relief from liability described in Subsection (1) does not apply if a certified service provider or model 2 seller incorrectly classifies an item or transaction into a product category the commission certifies. (3) If the taxability of a product category is incorrectly classified in software the commission certifies, the commission shall: (a) notify a certified service provider or model 2 seller of the incorrect classification of the taxability of a product category in software the commission certifies; and (b) state in the notice required by Subsection (3)(a) that the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the incorrectly classified product category if the certified service provider or model 2 seller fails to correct the taxability of the item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice. (4) If a certified service provider or model 2 seller fails to correct the taxability of an item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice described in Subsection (3), the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the item or transaction.
Utah Code § 59-13-322 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-322
§ 59-13-322. Refunds of tax due to fire, flood, storm, accident, crime, discharge in bankruptcy, or mixing of fuels -- Filing claims and affidavits -- Commission approval -- Rulemaking -- Appeals -- Penalties.
Status: in_force

(1) (a) A retailer, wholesaler, licensed distributor, or licensed supplier, who without fault, sustains a loss or destruction of 7,000 or more gallons of diesel fuel in a single incident due to fire, flood, storm, accident, or the commission of a crime and who has paid or is required to pay the tax on the special fuel as provided by this part, is entitled to a refund or credit of the tax subject to the conditions and limitations provided under this section. (b) The claimant shall file a claim for a refund or credit with the commission within 90 days of the incident. (c) Any part of a loss or destruction eligible for indemnification under an insurance policy for the taxes paid or required on the loss or destruction of special fuel is not eligible for a refund or credit under this section. (d) Any claimant filing a claim for a refund or credit shall furnish any or all of the information outlined in this section upon request of the commission. (e) The burden of proof of loss or destruction is on the claimant who shall provide evidence of loss or destruction to the satisfaction of the commission. (f) (i) The claim shall include an affidavit containing the: (A) name of claimant; (B) claimant's address; (C) date, time, and location of the incident; (D) cause of the incident; (E) name of the investigating agencies at the scene; (F) number of gallons actually lost from sale; and (G) information on any insurance coverages related to the incident. (ii) The claimant shall support the claim by submitting the original invoices or copy of the original invoices. (iii) This original claim and all information contained in it constitutes a permanent file with the commission in the name of the claimant. (2) (a) A retailer, wholesaler, licensed distributor, or licensed supplier who has paid the tax on special fuel as provided by this part is entitled to a refund for taxes paid on that portion of an account that: (i) relates to 4,500 or more gallons of special fuel purchased in a single transaction for which no payment has been received; and (ii) has been discharged in a bankruptcy proceeding. (b) The claimant shall file a claim for refund with the commission within 90 days from the date of the discharge. (c) Any claimant filing a claim for a refund shall furnish any or all of the information outlined in this section upon request of the commission. (d) The burden of proof of discharge is on the claimant who shall provide evidence of discharge to the satisfaction of the commission. (e) The claim shall include an affidavit containing the following: (i) the name of the claimant; (ii) the claimant's address; (iii) the name of the debtor that received a discharge in bankruptcy; and (iv) the portion of the account that is subject to an order granting a discharge. (f) The claimant shall support the claim by submitting: (i) the original invoices or a copy of the original invoices; and (ii) a certified copy of the notice of discharge. (g) This original claim and all information contained in it constitutes a permanent file with the commission in the name of the claimant. (h) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall promulgate rules for the allocation of the discharge under this Subsection (2) to maximize the claimant's refund amount. (3) (a) Subject to the conditions and limitations of this section, a retailer, wholesaler, licensed distributor, or licensed supplier is entitled to a refund or credit of special fuel tax if: (i) dyed diesel fuel or special fuel is mixed with special fuel; and (ii) the retailer, wholesaler, licensed distributor, or licensed supplier: (A) returns the mixed special fuel to the refinery for re-refining; and (B) has paid the tax on the special fuel as provided by this part. (b) The claimant shall file a claim for a refund or credit with the commission within 90 days of the date the special fuel was returned to the refinery for re-refinement. (c) Any claimant filing a claim for a refund or credit shall furnish any or all of the information outlined in this section upon request of the commission. (d) The burden of proof that the special fuel was returned to the refinery for re-refinement is on the claimant who shall provide evidence to the satisfaction of the commission that the special fuel was returned to the refinery for re-refinement. (e) (i) The claim shall include an affidavit containing the: (A) name of claimant; (B) claimant's address; (C) date, time, and location of the incident; (D) nature of the incident; and (E) number of gallons of special fuel actually required to be re-refined. (ii) The claimant shall support the claim by submitting written verification from a refinery that: (A) the special fuel mixed with the dyed diesel fuel or special fuel was returned to the refinery for re-refinement; and (B) special fuel tax was paid on the returned special fuel. (iii) The claim filed pursuant to Subsection (3)(b) and all information contained in it constitutes a permanent file with the commission in the name of the claimant. (4) (a) Upon commission approval of the claim for a refund, the commission shall pay the amount found due to the claimant. (b) The total amount of claims for refunds shall be paid from the Transportation Fund. (5) (a) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may: (i) promulgate rules to enforce this part; and (ii) refuse to accept unsubstantiated evidence for the claim. (b) If the commission is not satisfied with the evidence submitted in connection with the claim, it may: (i) reject the claim; or (ii) require additional evidence. (6) Any person aggrieved by the decision of the commission with respect to a refund or credit may file a request for agency action, requesting a hearing before the commission. (7) (a) Any person who makes any false claim, report, or statement, either as claimant, agent, or creditor, with intent to defraud or secure a refund or credit to which the claimant is not entitled, is subject to the criminal penalties provided under Section 59-1-401, and the commission shall initiate the filing of a complaint for alleged violations of this part. (b) In addition to the penalties under Subsection (7)(a), the person may not receive any refund or credit as a claimant or as a creditor of a claimant for refund or credit for a period of five years.
Utah Code § 59-7-903 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-903
§ 59-7-903. Removal of tax credit from tax return -- Prohibition on claiming a tax credit -- Commission publishing requirements.
Status: in_force

(1) Subject to Subsection (2) and except as provided in Subsection (3), the commission shall remove a tax credit from a tax return and a person filing a tax return may not claim the tax credit if: (a) the total amount of tax credit claimed or carried forward by all persons who file a tax return is less than $10,000 per taxable year for three consecutive taxable years; and (b) less than 10 persons per year for the three consecutive taxable years described in Subsection (1)(a) file a tax return claiming or carrying forward the tax credit. (2) If the commission determines the requirements of Subsection (1) are met, the commission shall remove a tax credit from a tax return and a person filing a tax return may not claim the tax credit beginning two taxable years after the January 1 immediately following the date the commission determines the requirements of Subsection (1) are met. (3) This section does not apply to a tax credit under Section 59-7-609. (4) The commission shall, on or before the November interim meeting of the year after the taxable year in which the commission determines the requirements of Subsection (1) are met, report to the Revenue and Taxation Interim Committee by electronic means that, in accordance with this section: (a) the commission is required to remove a tax credit from a return on which the tax credit appears; and (b) a person filing a tax return may not claim the tax credit. (5) (a) Within a 30-day period after making the report required by Subsection (4), the commission shall publish a list in accordance with Subsection (5)(b) stating each tax credit that the commission will remove from a return on which the tax credit appears. (b) The list shall: (i) be published on: (A) the commission's website; and (B) the public legal notice website in accordance with Section 45-1-101; (ii) include a statement that: (A) the commission is required to remove the tax credit from each return on which the tax credit appears; and (B) the tax credit may not be claimed on a return; (iii) state the taxable year for which the removal described in Subsection (5)(a) takes effect; and (iv) remain available for viewing and searching until the commission publishes a new list in accordance with this Subsection (5).
Utah Code § 59-7-305 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-305
§ 59-7-305. When taxable in another state.
Status: in_force

For purposes of allocation and apportionment of income under this part, a taxpayer is taxable in another state if: (1) in that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax; or (2) that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.
Utah Code § 59-14-803 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-803
§ 59-14-803. License to sell electronic cigarette product or nicotine product.
Status: in_force

1/1/2027 (1) A person may not sell, offer to sell, or distribute an electronic cigarette product or a nicotine product in this state without first: (a) except as provided in Subsection (2), obtaining a license from the commission under this section to sell an electronic cigarette product or a nicotine product; and (b) complying with any bonding requirement described in Subsection (5). (2) (a) A person that holds a valid license to sell cigarettes under Section 59-14-201 or a person that holds a valid license to sell tobacco products under Section 59-14-301 may, without obtaining a separate license in accordance with this section, sell, offer to sell, or distribute an electronic cigarette product or a nicotine product in this state. (b) Subject to Subsection (2)(a), the commission shall charge $250 for issuing or renewing a license under this section. (c) The commission shall deposit 88% of any fee received under this section to the fund described in Section 53-1-123. (3) The commission shall issue a license to sell an electronic cigarette product or a nicotine product to a person that submits an application, on a form created by the commission, that includes: (a) the person's name; (b) the address of the facility where the person will sell an electronic cigarette product or a nicotine product; and (c) any other information the commission requires to implement this chapter. (4) (a) A license described in Subsection (3) is: (i) valid only at one fixed business address; (ii) valid for one year; (iii) valid only for a physical location; and (iv) renewable if a licensee meets the criteria for licensing described in Subsection (3). (b) For any license issued before January 1, 2027, during the 2027 calendar year, the commission shall re-issue the license as a one-year license in the same calendar month the license was originally set to expire and charge the associated license fee. (5) (a) The commission shall require a manufacturer, jobber, distributor, wholesaler, or retailer that is responsible under this part for the collection of tax on an electronic cigarette product, an alternative nicotine product, or a nontherapeutic nicotine product to post a bond. (b) The manufacturer, jobber, distributor, wholesaler, or retailer may post the bond required by Subsection (5)(a) in combination with any bond required by Section 59-14-201 or 59-14-301. (c) Subject to Subsection (5)(d), the commission shall determine the form and amount of the bond. (d) The minimum amount of the bond shall be: (i) except as provided in Subsection (5)(d)(ii) or (iii), $500; (ii) if the manufacturer, jobber, distributor, wholesaler, or retailer posts the bond required by Subsection (5)(a) in combination with a bond required by either Section 59-14-201 or 59-14-301, $1,000; or (iii) if the manufacturer, jobber, distributor, wholesaler, or retailer posts the bond required by Subsection (5)(a) in combination with a bond required by both Sections 59-14-201 and 59-14-301, $1,500. (6) The commission may make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to establish the additional information described in Subsection (3)(c) that a person shall provide in the application described in Subsection (3). (7) It is a class B misdemeanor for a person to violate Subsection (1). (8) A person who violates Subsection (1) is subject to an administrative fine of $1,000 to be collected by the commission.1/1/2027 (1) A person may not sell, offer to sell, or distribute an electronic cigarette product or a nicotine product in this state without first: (a) except as provided in Subsection (2), obtaining a license from the commission under this section to sell an electronic cigarette product or a nicotine product; and (b) complying with any bonding requirement described in Subsection (5). (2) (a) A person that holds a valid license to sell cigarettes under Section 59-14-201 or a person that holds a valid license to sell tobacco products under Section 59-14-301 may, without obtaining a separate license in accordance with this section, sell, offer to sell, or distribute an electronic cigarette product or a nicotine product in this state. (b) Subject to Subsection (2)(a), the commission shall charge $250 for issuing or renewing a license under this section. (c) The commission shall deposit 88% of any fee received under this section to the fund described in Section 53-1-123. (3) The commission shall issue a license to sell an electronic cigarette product or a nicotine product to a person that submits an application, on a form created by the commission, that includes: (a) the person's name; (b) the address of the facility where the person will sell an electronic cigarette product or a nicotine product; and (c) any other information the commission requires to implement this chapter. (4) (a) A license described in Subsection (3) is: (i) valid only at one fixed business address; (ii) valid for one year; (iii) valid only for a physical location; and (iv) renewable if a licensee meets the criteria for licensing described in Subsection (3). (b) For any license issued before January 1, 2027, during the 2027 calendar year, the commission shall re-issue the license as a one-year license in the same calendar month the license was originally set to expire and charge the associated license fee. (5) (a) The commission shall require a manufacturer, jobber, distributor, wholesaler, or retailer that is responsible under this part for the collection of tax on an electronic cigarette product, an alternative nicotine product, or a nontherapeutic nicotine product to post a bond. (b) The manufacturer, jobber, distributor, wholesaler, or retailer may post the bond required by Subsection (5)(a) in combination with any bond required by Section 59-14-201 or 59-14-301. (c) Subject to Subsection (5)(d), the commission shall determine the form and amount of the bond. (d) The minimum amount of the bond shall be: (i) except as provided in Subsection (5)(d)(ii) or (iii), $500; (ii) if the manufacturer, jobber, distributor, wholesaler, or retailer posts the bond required by Subsection (5)(a) in combination with a bond required by either Section 59-14-201 or 59-14-301, $1,000; or (iii) if the manufacturer, jobber, distributor, wholesaler, or retailer posts the bond required by Subsection (5)(a) in combination with a bond required by both Sections 59-14-201 and 59-14-301, $1,500. (6) The commission may make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to establish the additional information described in Subsection (3)(c) that a person shall provide in the application described in Subsection (3). (7) It is a class B misdemeanor for a person to violate Subsection (1). (8) A person who violates Subsection (1) is subject to an administrative fine of $1,000 to be collected by the commission.1/1/2027 (1) A person may not sell, offer to sell, or distribute an electronic cigarette product or a nicotine product in this state without first: (a) except as provided in Subsection (2), obtaining a license from the commission under this section to sell an electronic cigarette product or a nicotine product; and (b) complying with any bonding requirement described in Subsection (5). (2) (a) A person that holds a valid license to sell cigarettes under Section 59-14-201 or a person that holds a valid license to sell tobacco products under Section 59-14-301 may, without obtaining a separate license in accordance with this section, sell, offer to sell, or distribute an electronic cigarette product or a nicotine product in this state. (b) Subject to Subsection (2)(a), the commission shall charge $250 for issuing or renewing a license under this section. (c) The commission shall deposit 88% of any fee received under this section to the fund described in Section 53-1-123. (3) The commission shall issue a license to sell an electronic cigarette product or a nicotine product to a person that submits an application, on a form created by the commission, that includes: (a) the person's name; (b) the address of the facility where the person will sell an electronic cigarette product or a nicotine product; and (c) any other information the commission requires to implement this chapter. (4) (a) A license described in Subsection (3) is: (i) valid only at one fixed business address; (ii) valid for one year; (iii) valid only for a physical location; and (iv) renewable if a licensee meets the criteria for licensing described in Subsection (3). (b) For any license issued before January 1, 2027, during the 2027 calendar year, the commission shall re-issue the license as a one-year license in the same calendar month the license was originally set to expire and charge the associated license fee. (5) (a) The commission shall require a manufacturer, jobber, distributor, wholesaler, or retailer that is responsible under this part for the collection of tax on an electronic cigarette product, an alternative nicotine product, or a nontherapeutic nicotine product to post a bond. (b) The manufacturer, jobber, distributor, wholesaler, or retailer may post the bond required by Subsection (5)(a) in combination with any bond required by Section 59-14-201 or 59-14-301. (c) Subject to Subsection (5)(d), the commission shall determine the form and amount of the bond. (d) The minimum amount of the bond shall be: (i) except as provided in Subsection (5)(d)(ii) or (iii), $500; (ii) if the manufacturer, jobber, distributor, wholesaler, or retailer posts the bond required by Subsection (5)(a) in combination with a bond required by either Section 59-14-201 or 59-14-301, $1,000; or (iii) if the manufacturer, jobber, distributor, wholesaler, or retailer posts the bond required by Subsection (5)(a) in combination with a bond required by both Sections 59-14-201 and 59-14-301, $1,500. (6) The commission may make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to establish the additional information described in Subsection (3)(c) that a person shall provide in the application described in Subsection (3). (7) It is a class B misdemeanor for a person to violate Subsection (1). (8) A person who violates Subsection (1) is subject to an administrative fine of $1,000 to be collected by the commission.
Utah Code § 59-2-924.2 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-924.2
§ 59-2-924.2. Adjustments to the calculation of a taxing entity's certified tax rate.
Status: in_force

(1) As used in this section: (a) "Annexing county" means a county for which the unincorporated area is included within a public safety district by annexation. (b) "Annexing municipality" means a municipality that is included within a public safety district by annexation. (c) "Certified tax rate" means a certified tax rate calculated in accordance with Section 59-2-924. (d) "Fire district" means a service area under Title 17B, Chapter 2a, Part 9, Service Area Act: (i) created to provide fire protection, paramedic, and emergency services; and (ii) in the creation of which an election was not required under Subsection 17B-1-214(3)(d). (e) "Participating county" means a county that has the unincorporated area included within a public safety district. (f) "Participating municipality" means a municipality that is included within a public safety district. (g) "Police district" means a service area under Title 17B, Chapter 2a, Part 9, Service Area Act, within a county of the first class: (i) created to provide law enforcement service; and (ii) in the creation of which an election was not required under Subsection 17B-1-214(3)(d). (h) "Public safety district" means a fire district or a police district. (i) "Public safety service" means: (i) in the case of a public safety district that is a fire district, fire protection, paramedic, and emergency services; and (ii) in the case of a public safety district that is a police district, law enforcement service. (2) If a taxing entity receives increased revenue from uniform fees on tangible personal property under Section 59-2-405, 59-2-405.1, 59-2-405.2, 59-2-405.3, or 72-10-110.5 as a result of any county imposing a sales and use tax under Chapter 12, Part 11, County Option Sales and Use Tax, the taxing entity shall decrease the taxing entity's certified tax rate to offset the increased revenue. (3) (a) If a county has imposed a sales and use tax under Chapter 12, Part 11, County Option Sales and Use Tax, the county's certified tax rate shall be: (i) decreased on a one-time basis by the amount of the estimated sales and use tax revenue to be distributed to the county under Subsection 59-12-1102(4); and (ii) increased by the amount necessary to offset the county's reduction in revenue from uniform fees on tangible personal property under Section 59-2-405, 59-2-405.1, 59-2-405.2, 59-2-405.3, or 72-10-110.5 as a result of the decrease in the certified tax rate under Subsection (3)(a)(i). (b) The commission shall determine estimates of sales and use tax distributions for purposes of Subsection (3)(a). (4) If a municipality has imposed an additional resort communities sales and use tax under Section 59-12-402, the municipality's certified tax rate shall be decreased on a one-time basis by the amount necessary to offset the first 12 months of estimated revenue from the additional resort communities sales and use tax imposed under Section 59-12-402. (5) (a) This Subsection (5) applies to each county that: (i) establishes a countywide special service district under Title 17D, Chapter 1, Special Service District Act, to provide jail service, as provided in Subsection 17D-1-201(10); and (ii) levies a property tax on behalf of the special service district under Section 17D-1-105. (b) (i) The certified tax rate of each county to which this Subsection (5) applies shall be decreased by the amount necessary to reduce county revenue by the same amount of revenue that will be generated by the property tax imposed on behalf of the special service district. (ii) Each decrease under Subsection (5)(b)(i) shall occur contemporaneously with the levy on behalf of the special service district under Section 17D-1-105. (6) The equalized public safety tax rate is determined by: (a) calculating, for each participating county and each participating municipality, the property tax revenue necessary: (i) in the case of a fire district, to cover all the costs associated with providing fire protection, paramedic, and emergency services: (A) for a participating county, in the unincorporated area of the county; and (B) for a participating municipality, in the municipality; or (ii) in the case of a police district, to cover all the costs associated with providing law enforcement service that the police district board designates to be funded by a property tax: (A) for a participating county, in the unincorporated area of the county; or (B) for a participating municipality, in the municipality; and (b) adding all the amounts calculated under Subsection (6)(a) for all participating counties and all participating municipalities and then dividing that sum by the aggregate taxable value of the property, as adjusted in accordance with Section 59-2-913: (i) for participating counties, in the unincorporated area of all participating counties; and (ii) for participating municipalities, in all participating municipalities. (7) (a) In the first year following creation of a public safety district, the certified tax rate of each participating county and each participating municipality shall be decreased by the amount of the equalized public safety tax rate calculated in accordance with Subsection (6). (b) In the first budget year following annexation to a public safety district, the certified tax rate of each annexing county and each annexing municipality shall be decreased by an amount equal to the amount of revenue budgeted by the annexing county or annexing municipality: (i) for public safety service; and (ii) in: (A) for a taxing entity operating under a January 1 through December 31 fiscal year, the prior calendar year; or (B) for a taxing entity operating under a July 1 through June 30 fiscal year, the prior fiscal year. (c) Each tax levied under this section by a public safety district shall be considered to be levied by: (i) each participating county and each annexing county for purposes of the county's tax limitation under Section 59-2-908; and (ii) each participating municipality and each annexing municipality for purposes of the municipality's tax limitation under Section 10-5-112, for a town, or Section 10-6-133, for a city. (d) The calculation of a public safety district's certified tax rate for the year of annexation shall be adjusted to include an amount of revenue equal to one half of the amount of revenue budgeted by the annexing entity for public safety service in the annexing entity's prior fiscal year if: (i) the public safety district operates on a January 1 through December 31 fiscal year; (ii) the public safety district approves an annexation of an entity operating on a July 1 through June 30 fiscal year; and (iii) the annexation described in Subsection (7)(d)(ii) takes effect on July 1. (8) (a) The base taxable value as defined in Section 17C-1-102 shall be reduced for any year to the extent necessary to provide a community reinvestment agency established under Title 17C, Limited Purpose Local Government Entities - Community Reinvestment Agency Act, with approximately the same amount of money the agency would have received without a reduction in the county's certified tax rate, calculated in accordance with Section 59-2-924, if: (i) in that year there is a decrease in the certified tax rate under Subsection (2) or (3)(a); (ii) the amount of the decrease is more than 20% of the county's certified tax rate of the previous year; and (iii) the decrease results in a reduction of the amount to be paid to the agency under Section 17C-1-403 or 17C-1-404. (b) The base taxable value as defined in Section 17C-1-102 shall be increased in any year to the extent necessary to provide a community reinvestment agency with approximately the same amount of money as the agency would have received without an increase in the certified tax rate that year if: (i) in that year the base taxable value as defined in Section 17C-1-102 is reduced due to a decrease in the certified tax rate under Subsection (2) or (3)(a); and (ii) the certified tax rate of a city, school district, special district, or special service district increases independent of the adjustment to the taxable value of the base year. (c) Notwithstanding a decrease in the certified tax rate under Subsection (2) or (3)(a), the amount of money allocated and, when collected, paid each year to a community reinvestment agency established under Title 17C, Limited Purpose Local Government Entities - Community Reinvestment Agency Act, for the payment of bonds or other contract indebtedness, but not for administrative costs, may not be less than the amount would have been without a decrease in the certified tax rate under Subsection (2) or (3)(a).
Utah Code § 59-2-1350 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1350
§ 59-2-1350. Land irregularly or erroneously assessed not to be sold.
Status: in_force

(1) If the county auditor discovers before the tax sale that because of an irregular or erroneous assessment any property should not be sold, the auditor may not sell the property, and the county legislative body shall cause the tax records to reflect the correction in the next succeeding year, on the basis of the value and rates of the year for which it was erroneously assessed, to be collected as other taxes are collected. (2) If the county auditor, subject to approval by the county legislative body, issues a written finding that it may be in the best interest of the public to withdraw a property from the tax sale, the county auditor may withdraw the property from the sale.
Utah Code § 59-35-201 — Utah Code / Title 59 / Chapter 59-35 / § 59-35-201
§ 59-35-201. Imposition of tax on targeted advertising entities -- Apportionment methodology -- Return -- Deposit of tax revenue.
Status: in_force

(1) Beginning January 1, 2027, there is annually levied a tax on a targeted advertising entity as provided in this section. (2) The tax imposed in this section: (a) is in addition to all other taxes; and (b) is an amount equal to the product of: (i) the rate specified in Subsection 59-12-103(2)(a)(i)(A); and (ii) subject to Subsection (3), the targeted advertising entity's gross receipts for the taxable year derived from targeted advertising in the state. (3) The amount described in Subsection (2)(b)(ii) is equal to the product of: (a) the targeted advertising entity's gross receipts for the taxable year derived from all targeted advertising, regardless of delivery location; and (b) an amount determined by dividing: (i) the number of impressions the targeted advertising entity delivers during the taxable year to an audience or individual located in Utah; and (ii) the number of impressions the targeted advertising entity delivers during the taxable year to all audiences or individuals, regardless of location. (4) A targeted advertising entity shall annually remit to the commission a return on the tax imposed in this section in an electronic format prescribed by the commission that: (a) covers the period for which the tax is due; and (b) includes any information the commission requires to: (i) confirm the applicability of the tax imposed in this section; and (ii) determine the amount described in Subsection (2)(b)(ii). (5) The commission shall deposit revenue from the tax imposed in this section into the Targeted Advertising Tax Restricted Account created in Section 59-35-203.
Utah Code § 59-2-1328 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1328
§ 59-2-1328. Judgment or order against state or taxing entity -- Payment to taxpayer -- County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county -- Apportionment of expenses incurred by county in objection to assessment by commission.
Status: in_force

(1) If a taxpayer obtains a final and unappealable judgment or order in accordance with Section 59-2-1330 ordering a reduction in the amount of any tax levied against any property for which the taxpayer paid a tax or any portion of a tax under this chapter for a calendar year, the state or the taxing entity against which the taxpayer obtained the final and unappealable judgment or order shall: (a) audit and allow the final and unappealable judgment or order; (b) cause a warrant to be drawn for the amount recovered by the final and unappealable judgment or order; and (c) pay the taxpayer as required by Section 59-2-1330. (2) At the request of a county, the state or a taxing entity shall cause a warrant to be drawn upon the treasurer of the state or the taxing entity in favor of the county: (a) if: (i) the final and unappealable judgment or order described in Subsection (1) is obtained against a county; and (ii) any portion of the taxes included in the final and unappealable judgment or order described in Subsection (1): (A) is levied by the state or a taxing entity other than the county; and (B) has been paid over to the state or the taxing entity described in Subsection (2)(a)(ii)(A) by the county; and (b) for the state's or the taxing entity's proportionate share of a payment to a taxpayer required by Section 59-2-1330. (3) For purposes of Subsection (2), the state's or a taxing entity's proportionate share of a payment to a taxpayer required by Section 59-2-1330 is an amount equal to the product of: (a) the percentage by which the amount of any tax levied against any property for which the taxpayer paid a tax under this chapter for a calendar year was reduced in accordance with the final and unappealable judgment or order described in Subsection (1); and (b) the total amount of the taxes for the property described in Subsection (1) paid over to the state or the taxing entity by the county for the calendar year described in Subsection (3)(a). (4) If the final and unappealable judgment or order described in Subsection (1) results from an objection to the commission's assessment of property to which the county is a party under Section 59-2-1007, any expenses incurred by the county in connection with the objection shall be apportioned proportionately among each taxing entity located within the county.
Utah Code § 59-10-1002 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1002
§ 59-10-1002. Definitions.
Status: in_force

As used in this part: (1) (a) Except as provided in Subsection (1)(b) or Subsection 59-10-1003(2), "claimant" means a resident or nonresident person that has state taxable income. (b) "Claimant" does not include an estate or trust. (2) Except as provided in Subsection 59-10-1003(2), "estate" means a nonresident estate or a resident estate that has state taxable income. (3) "Nonrefundable tax credit" or "tax credit" means a tax credit that a claimant, estate, or trust may: (a) claim: (i) as provided by statute; and (ii) in an amount that does not exceed the claimant's, estate's, or trust's tax liability under this chapter for a taxable year; and (b) carry forward or carry back: (i) if allowed by statute; and (ii) unless otherwise provided in statute, to the extent that the amount of the tax credit exceeds the claimant's, estate's, or trust's tax liability under this chapter for a taxable year. (4) Except as provided in Subsection 59-10-1003(2), "trust" means a nonresident trust or a resident trust that has state taxable income.
Utah Code § 59-7-609 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-609
§ 59-7-609. Historic preservation credit.
Status: in_force

(1) (a) For tax years beginning January 1, 1993, and thereafter, there is allowed to a taxpayer subject to Section 59-7-104, as a credit against the tax due, an amount equal to 20% of qualified rehabilitation expenditures, costing more than $10,000, incurred in connection with any residential certified historic building. When qualifying expenditures of more than $10,000 are incurred, the credit allowed by this section shall apply to the full amount of expenditures. (b) All rehabilitation work to which the credit may be applied shall be approved by the State Historic Preservation Office prior to completion of the rehabilitation project as meeting the Secretary of the Interior's Standards for Rehabilitation so that the office can provide corrective comments to the taxpayer in order to preserve the historical qualities of the building. (c) Any amount of credit remaining may be carried forward to each of the five taxable years following the qualified expenditures. (d) The commission, in consultation with the State Historic Preservation Office, shall promulgate rules to implement this section. (2) As used in this section: (a) "Certified historic building" means a building that is listed on the National Register of Historic Places within three years of taking the credit under this section or that is located in a National Register Historic District and the building has been designated by the State Historic Preservation Office as being of significance to the district. (b) (i) "Qualified rehabilitation expenditures" means any amount properly chargeable to the rehabilitation and restoration of the physical elements of the building, including the historic decorative elements, and the upgrading of the structural, mechanical, electrical, and plumbing systems to applicable codes. (ii) "Qualified rehabilitation expenditures" does not include expenditures related to: (A) the taxpayer's personal labor; (B) cost of acquisition of the property; (C) any expenditure attributable to the enlargement of an existing building; (D) rehabilitation of a certified historic building without the approval required in Subsection (1)(b); or (E) any expenditure attributable to landscaping and other site features, outbuildings, garages, and related features. (c) "Residential" means a building used for residential use, either owner occupied or income producing.
Utah Code § 59-1-202 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-202
§ 59-1-202. Qualifications of members of commission.
Status: in_force

(1) Each member of the commission: (a) shall have significant tax experience that is relevant to holding office as a commissioner; (b) shall have knowledge of tax administration or tax compliance; (c) shall have executive and administrative experience; and (d) except for one member who has substantial knowledge and expertise in the theory and practice of ad valorem taxation as described in Subsection (2)(a), shall have substantial knowledge and experience in one or more of the following: (i) the theory and practice of excise taxation; (ii) the theory and practice of income taxation; (iii) the theory and practice of sales and use taxation; and (iv) the theory and practice of corporate taxation. (2) (a) At least one member of the commission shall have substantial knowledge and experience in the theory and practice of ad valorem taxation. (b) At least one member of the commission shall have substantial knowledge and experience in the theory and practice of accounting. (3) The membership of the commission shall represent composite skills in accounting, auditing, property assessment, management, law, and finance.