Utah Code § 59-12-2003 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2003
§ 59-12-2003. Imposition -- Base -- Rate -- Revenue distributed to certain public transit districts.
Status: in_force

(1) Subject to the other provisions of this section and except as provided in Subsection (2) or (4), beginning on July 1, 2008, the state shall impose a tax under this part on the transactions described in Subsection 59-12-103(1) within a city, town, or the unincorporated area of a county of the first or second class if, on January 1, 2008, there is a public transit district within any portion of that county of the first or second class. (2) The state may not impose a tax under this part within a county of the first or second class if within all of the cities, towns, and the unincorporated area of the county of the first or second class there is imposed a sales and use tax of: (a) .30% under Section 59-12-2213; (b) .30% under Section 59-12-2215; or (c) .30% under Section 59-12-2216. (3) (a) Subject to Subsection (3)(b), if the state imposes a tax under this part, the tax rate imposed within a city, town, or the unincorporated area of a county of the first or second class is a percentage equal to the difference between: (i) .30%; and (ii) (A) for a city within the county of the first or second class, the highest tax rate imposed within that city under: (I) Section 59-12-2213; (II) Section 59-12-2215; or (III) Section 59-12-2216; (B) for a town within the county of the first or second class, the highest tax rate imposed within that town under: (I) Section 59-12-2213; (II) Section 59-12-2215; or (III) Section 59-12-2216; or (C) for the unincorporated area of the county of the first or second class, the highest tax rate imposed within that unincorporated area under: (I) Section 59-12-2213; (II) Section 59-12-2215; or (III) Section 59-12-2216. (b) For purposes of Subsection (3)(a), if for a city, town, or the unincorporated area of a county of the first or second class, the highest tax rate imposed under Section 59-12-2213, 59-12-2215, or 59-12-2216 within that city, town, or unincorporated area of the county of the first or second class is .30%, the state may not impose a tax under this part within that city, town, or unincorporated area. (4) (a) The state may not impose a tax under this part 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; or (ii) except as provided in Subsection (4)(b), amounts paid or charged for food and food ingredients. (b) The state shall impose a tax under this part 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 ingredients and tangible personal property other than food and food ingredients. (5) For purposes of Subsection (1), the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215. (6) The commission shall distribute the revenues the state collects from the sales and use tax under this part, after subtracting amounts a seller retains in accordance with Section 59-12-108, to the public transit districts within the cities, towns, and unincorporated areas: (a) within which the state imposes a tax under this part; and (b) in proportion to the revenues collected from the sales and use tax under this part within each city, town, and unincorporated area within which the state imposes a tax under this part.
Utah Code § 59-2-1115 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1115
§ 59-2-1115. Exemption of certain tangible personal property.
Status: in_force

(1) As used in this section: (a) (i) "Item of taxable tangible personal property" does not include an improvement to real property or a part that will become an improvement. (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules defining the term "item of taxable tangible personal property." (b) (i) "Supply" means taxable tangible personal property that is: (A) not held for sale in the ordinary course of business; (B) either carried on hand and for which no record of consumption is taken in ordinary business or typically used up within the calendar year; and (C) used in the provision of the taxpayer's business activity. (ii) "Supply" includes an office supply, a shipping supply, a maintenance supply, a replacement part, a lubricating oil, a fuel, or an item consumed in the course of operating the business. (iii) "Supply" does not include furniture, a fixture, machinery, equipment, a computer, a cellular telephone, or a vehicle. (c) (i) "Taxable tangible personal property" means tangible personal property that is subject to taxation under this chapter. (ii) "Taxable tangible personal property" does not include: (A) tangible personal property required by law to be registered with the state before it is used on a public highway, public waterway, or public land or in the air; (B) a mobile home as defined in Section 41-1a-102; or (C) a manufactured home as defined in Section 41-1a-102. (2) (a) In accordance with Utah Constitution, Article XIII, Section 3, Subsection (2)(a)(vi), which provides that the Legislature may by statute exempt tangible personal property that, if subject to property tax, would generate an inconsequential amount of revenue, the Legislature exempts the tangible personal property described in this Subsection (2). (b) The taxable tangible personal property of a taxpayer is exempt from taxation if the taxable tangible personal property has a total aggregate taxable value per county of $25,000 or less. (c) For an item of taxable tangible personal property that is not exempt under Subsection (2)(b), the item is exempt from taxation if: (i) the item is owned by a business and is not critical to the actual business operation of the business; and (ii) the acquisition cost of the item is less than $500. (d) A supply, including the cost of freight-in, is exempt from taxation. (3) (a) For a calendar year beginning on or after January 1, 2023, the commission shall increase the dollar amount described in Subsection (2)(b): (i) by a percentage equal to the percentage difference between the consumer price index for the preceding calendar year and the consumer price index for calendar year 2021; and (ii) up to the nearest $100 increment. (b) For purposes of this Subsection (3), the commission shall calculate the consumer price index as provided in Sections 1(f)(4) and 1(f)(5), Internal Revenue Code. (c) If the percentage difference under Subsection (3)(a)(i) is zero or a negative percentage, the consumer price index increase for the year is zero. (4) (a) For the first calendar year in which a taxpayer qualifies for an exemption described in Subsection (2)(b), a county assessor may require the taxpayer to file a signed statement described in Section 59-2-306. (b) If a taxpayer qualifies for an exemption described in Subsection (2)(b) and files a signed statement in accordance with Subsection (4)(a), a county assessor may not require the taxpayer to file a signed statement for each continuing consecutive year for which the taxpayer qualifies for the exemption. (c) If a taxpayer qualifies for an exemption described in Subsection (2)(c) for an item of tangible taxable personal property or in Subsection (2)(d) for a supply, a county assessor may not require the taxpayer to include the item on a signed statement described in Section 59-2-306. (5) (a) Beginning in 2023, a county assessor shall send a notice to a taxpayer who becomes eligible for the exemption described in Subsection (2)(b). (b) The county assessor shall: (i) send the notice during the calendar year in which the taxpayer becomes eligible for the exemption and before the deadline to file a signed statement; and (ii) in the notice, inform the taxpayer that: (A) in accordance with Subsection (4)(b), the taxpayer is not required to file a signed statement for each continuing consecutive year for which the taxpayer qualifies for the exemption; and (B) the taxpayer shall notify the county assessor if the taxpayer's taxable tangible personal property exceeds the total aggregate taxable value described in Subsection (2)(b). (6) A signed statement with respect to qualifying exempt primary residential rental personal property is as provided in Section 59-2-103.5. (7) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to administer this section and provide for uniform implementation.
Utah Code § 59-14-602 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-602
§ 59-14-602. Certifications -- Directories -- Tax stamps.
Status: in_force

(1) Every tobacco product manufacturer whose cigarettes are sold in this state, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, shall execute and deliver on a form prescribed by the commission a certification to the attorney general and the commission, no later than April 30th each year, certifying that, as of the date of the certification, the tobacco product manufacturer is either: (a) a participating manufacturer; or (b) in full compliance with Sections 59-14-214 and 59-22-203. (2) A participating manufacturer shall: (a) include in its certification a list of its brand families; and (b) update the list 30 calendar days prior to any addition to, or modification of, its brand families by executing and delivering a supplemental certification to the commission and the attorney general. (3) (a) A nonparticipating manufacturer shall include in its certification: (i) a list of all of its brand families and the number of units for each brand family that were sold in the state during the preceding calendar year; (ii) a list of all of its brand families that have been sold in the state at any time during the current calendar year; (iii) indicating, by an asterisk, any brand family sold in the state by the manufacturer during the preceding calendar year that is no longer being sold in the state by the manufacturer as of the date of the certification; (iv) identifying by name and address, any other manufacturer of the brand families sold in the state, by the manufacturer submitting the certification, during the preceding or current calendar year; (v) that the nonparticipating manufacturer is registered to do business in the state, or has appointed a resident agent for service of process and provided notice of the registered agent as required by Section 59-14-605; (vi) that the nonparticipating manufacturer has: (A) established and continues to maintain a qualified escrow fund; and (B) has executed a qualified escrow agreement which: (I) has been reviewed and approved by the commission; and (II) governs the qualified escrow fund; (vii) that the nonparticipating manufacturer is in full compliance with the Model Tobacco Settlement Act and this part, and any regulations promulgated pursuant to the Model Tobacco Settlement Act or this part; and (viii) the following information concerning the qualified escrow fund: (A) the name, address, and telephone number of the financial institution where the nonparticipating manufacturer established the qualified escrow fund required by Section 59-22-203; (B) the account number of the qualified escrow fund and any subaccount number for the state; (C) the amount the nonparticipating manufacturer placed in the fund for cigarettes sold in the state during the preceding calendar year; (D) the date and amount of each deposit into the fund, and evidence or verification as required by the commission by administrative rule adopted in accordance with Section 59-14-607 as necessary to confirm the information required by Subsection (3)(a); and (E) the amount and date of any withdrawal or transfer of funds the nonparticipating manufacturer made at any time from the fund, or from any other qualified escrow fund into which it ever made escrow payments pursuant to Section 59-22-203. (b) The nonparticipating manufacturer shall update the list required by this Subsection (3) at least 30 calendar days prior to any addition to, or modification of, its brand families, by executing and delivering a supplemental certification to the commission and the attorney general. (c) A tobacco product manufacturer subject to this Subsection (3) shall: (i) deposit the escrow payments required by Sections 59-14-214 and 59-22-203 on a quarterly basis during the year in which the sale occurred; and (ii) verify the quarterly deposits to the commission in accordance with Subsection (3)(a)(viii)(D). (4) A tobacco product manufacturer may not include a brand family in the certification required by this section unless: (a) in the case of a participating manufacturer, the participating manufacturer affirms that the brand family will be considered its cigarette for purposes of: (i) calculating its payments under the Master Settlement Agreement for the relevant year; and (ii) calculating the volume and shares determined pursuant to the Master Settlement Agreement; and (b) in the case of a nonparticipating manufacturer, the nonparticipating manufacturer affirms that the brand family will be considered its cigarette for purposes of Section 59-22-203. (5) Nothing in this section shall be construed as limiting or otherwise affecting the state's right to maintain that a brand family constitutes cigarettes of a different tobacco product manufacturer for purposes of calculating payments under the Master Settlement Agreement or for purposes of Section 59-22-203. (6) Tobacco product manufacturers shall maintain all invoices and documentation of sales and other information relied upon for the certification required by this section for a period of five years, unless otherwise required by law to maintain them for a greater period of time.
Utah Code § 59-1-206.1 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-206.1
§ 59-1-206.1. Definitions -- Background checks for employees.
Status: in_force

(1) As used in this section: (a) "Bureau" means the Bureau of Criminal Identification created in Section 53-10-201. (b) "Return information" means the same as that term is defined in 26 U.S.C. Sec. 6103. (2) The commission shall: (a) require the following individuals to submit to a nationwide criminal background check and ongoing monitoring of that nationwide criminal background check as a condition of employment: (i) an employee or contractor of the commission that has access to return information in the custody of the commission, regardless of whether access by the employee or contractor is authorized; and (ii) an employee or contractor of the commission that has access to information in the custody of the commission in the Utah Criminal Justice Information System, regardless of whether access by the employee or contractor is authorized; and (b) require the following individuals to submit to a nationwide criminal background check and ongoing monitoring of the nationwide criminal background check: (i) an employee or contractor of another state agency, or an employee of the office of the attorney general, that has access to return information in the custody of the commission, regardless of whether access by the employee or contractor is authorized; and (ii) an employee or contractor of another state agency, or an employee of the office of the attorney general, that has access to information in the custody of the commission in the Utah Criminal Justice Information System, regardless of whether access by the employee or contractor is authorized. (3) The commission shall collect the following from an individual required to submit to a background check under Subsection (2): (a) the personal identifying information required on the fingerprint card; and (b) consent, on a form specified by the commission, for: (i) an initial fingerprint-based state, regional, and national background check by the Federal Bureau of Investigation and the bureau upon submission of the application; and (ii) retention of personal identifying information for ongoing monitoring through registration with the systems described in Subsection 53-10-108(13). (4) For an individual required to submit to a background check under Subsection (2), the commission shall submit the individual's personal identifying information to the bureau for: (a) an initial fingerprint-based background check by the Federal Bureau of Investigation and the bureau; and (b) ongoing monitoring through registration with the systems described in Subsection 53-10-108(13) if the results of the initial background check do not contain disqualifying criminal history information as determined by the commission. (5) The commission shall: (a) submit any fees required under Subsection 53-10-108(15) to the bureau; and (b) identify the appropriate privacy risk mitigation strategy that will be used to ensure that the commission only receives notifications for individuals described in Subsection (2). (6) The bureau shall provide all the results from the state, regional, and nationwide criminal history background checks and monitoring performed under Subsection (4) to the commission. (7) On or before May 1, 2019, the commission shall: (a) collect the information and consent described in Subsection (3) from individuals described in Subsection (2)(a) who: (i) were employed by or under contract with the commission prior to May 8, 2018; and (ii) are employed by or under contract with the commission; and (b) submit the information and consent described in Subsection (3) to the bureau for ongoing monitoring through registration with the systems described in Subsection 53-10-108(13). (8) Upon receipt of criminal history information under Subsection 53-10-108(13) regarding an individual described in Subsection (2)(a), the commission shall assess the employment status of the employee or contractor. (9) Upon receipt of criminal history information under Subsection 53-10-108(13) regarding an individual described in Subsection (2)(b), the commission shall deny the employee or contractor access to: (a) return information in the custody of the commission; and (b) information in the custody of the commission in the Utah Criminal Justice Information System.
Utah Code § 59-10-518 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-518
§ 59-10-518. Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.
Status: in_force

(1) As used in this section, "legal holiday" means a legal holiday in this state. (2) If the last day prescribed under authority of this chapter for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of the act shall be considered to be timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday. (3) For purposes of this section, the last day for the performance of any act shall be determined by including any authorized extension of time.
Utah Code § 59-2-209 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-209
§ 59-2-209. Assessment of improvements, machinery, or structures placed on mines.
Status: in_force

Nothing in this chapter may be construed to exempt from taxation any supplies used in mills, reduction works, or mines, or any improvements, machinery, or other property placed upon or used in connection with a mine or mining claim, which has a value separate and independent of the mine or mining claim.
Utah Code § 59-2-1312 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1312
§ 59-2-1312. Examination of books of county officers by state officers.
Status: in_force

The state auditor, any member of the commission, or any person designated by the commission may examine the books of any county officer charged with the collection and receipt of state taxes.
Utah Code § 59-14-805 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-805
§ 59-14-805. Remittance of tax -- Returns -- Invoice required -- Filing requirement-- Exception -- Penalty -- Overpayment.
Status: in_force

7/1/2026 (1) (a) The manufacturer, jobber, distributor, wholesaler, retailer, consumer, or user that collects the tax imposed on an electronic cigarette product, an alternative nicotine product, or a nontherapeutic nicotine product shall remit to the commission, in an electronic format approved by the commission: (i) the tax collected in the previous calendar quarter; and (ii) the quarterly tax return. (b) The tax collected and the return are due on or before the last day of April, July, October, and January. (2) (a) A manufacturer, jobber, distributor, wholesaler, retailer, or any other person selling an electronic cigarette product, an alternative nicotine product, or a nontherapeutic nicotine product to a person other than the ultimate consumer shall furnish the purchaser with an itemized invoice showing: (i) the seller's name and address; (ii) the name and address of the purchaser; (iii) the date of sale; (iv) the name and price of the product; and (v) the discount, if any. (b) The invoice shall show whether the price includes the tax. (c) The seller and the purchaser shall retain copies of the invoice and make the invoice available for inspection at the request of the commission or the commission's agent for a period of three years following the sale. (3) (a) A consumer that purchases an untaxed electronic cigarette product, alternative nicotine product, or a nontherapeutic nicotine product for use or other consumption shall: (i) file with the commission, on forms prescribed by the commission, a statement showing the quantity and description of the item subject to tax under this part; and (ii) pay the tax imposed by this part on that item. (b) The consumer shall file the statement described in Subsection (3)(a)(i) and pay the tax due on or before the last day of the month immediately following the month during which the consumer purchased an untaxed electronic cigarette product, alternative nicotine product, or a nontherapeutic nicotine product. (c) A consumer shall maintain records necessary to determine the amount of tax the consumer is liable to pay under this part for a period of three years following the date on which the statement required by this section was filed. (4) A tourist who imports an untaxed electronic cigarette product, an alternative nicotine product, or a nontherapeutic nicotine product into the state does not need to file the statement described in Subsection (3) or pay the tax if the item is for the tourist's own use or consumption while in this state. (5) In addition to the tax required by this part, a person shall pay a penalty as provided in Section 59-1-401, plus interest at the rate and in the manner prescribed in Section 59-1-402, if a person subject to this section fails to: (a) pay the tax prescribed by this part; (b) pay the tax on time; or (c) file a return required by this part. (6) An overpayment of a tax imposed by this part shall accrue interest at the rate and in the manner prescribed in Section 59-1-402.7/1/2026 (1) (a) The manufacturer, jobber, distributor, wholesaler, retailer, consumer, or user that collects the tax imposed on an electronic cigarette product, an alternative nicotine product, or a nontherapeutic nicotine product shall remit to the commission, in an electronic format approved by the commission: (i) the tax collected in the previous calendar quarter; and (ii) the quarterly tax return. (b) The tax collected and the return are due on or before the last day of April, July, October, and January. (2) (a) A manufacturer, jobber, distributor, wholesaler, retailer, or any other person selling an electronic cigarette product, an alternative nicotine product, or a nontherapeutic nicotine product to a person other than the ultimate consumer shall furnish the purchaser with an itemized invoice showing: (i) the seller's name and address; (ii) the name and address of the purchaser; (iii) the date of sale; (iv) the name and price of the product; and (v) the discount, if any. (b) The invoice shall show whether the price includes the tax. (c) The seller and the purchaser shall retain copies of the invoice and make the invoice available for inspection at the request of the commission or the commission's agent for a period of three years following the sale. (3) (a) A consumer that purchases an untaxed electronic cigarette product, alternative nicotine product, or a nontherapeutic nicotine product for use or other consumption shall: (i) file with the commission, on forms prescribed by the commission, a statement showing the quantity and description of the item subject to tax under this part; and (ii) pay the tax imposed by this part on that item. (b) The consumer shall file the statement described in Subsection (3)(a)(i) and pay the tax due on or before the last day of the month immediately following the month during which the consumer purchased an untaxed electronic cigarette product, alternative nicotine product, or a nontherapeutic nicotine product. (c) A consumer shall maintain records necessary to determine the amount of tax the consumer is liable to pay under this part for a period of three years following the date on which the statement required by this section was filed. (4) A tourist who imports an untaxed electronic cigarette product, an alternative nicotine product, or a nontherapeutic nicotine product into the state does not need to file the statement described in Subsection (3) or pay the tax if the item is for the tourist's own use or consumption while in this state. (5) In addition to the tax required by this part, a person shall pay a penalty as provided in Section 59-1-401, plus interest at the rate and in the manner prescribed in Section 59-1-402, if a person subject to this section fails to: (a) pay the tax prescribed by this part; (b) pay the tax on time; or (c) file a return required by this part. (6) An overpayment of a tax imposed by this part shall accrue interest at the rate and in the manner prescribed in Section 59-1-402.
Utah Code § 59-14-102 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-102
§ 59-14-102. Definitions.
Status: in_force

1/1/2027As used in this chapter: (1) "Alternative nicotine product" means the same as that term is defined in Section 76-9-1101. (2) (a) "Cigar" means the same as that term is defined in Section 76-9-1101. (b) "Cigar" does not include a little cigar. (3) "Cigarette" means a roll made wholly or in part of tobacco: (a) regardless of: (i) the size of the roll; (ii) the shape of the roll; (iii) whether the tobacco is flavored, adulterated, or mixed with any other ingredient; or (iv) whether the tobacco is heated or burned; and (b) if the roll has a wrapper or cover that is made of paper or any other substance or material except tobacco. (4) "Cigarette rolling machine" means a device or machine that has the capability to produce at least 150 cigarettes in less than 30 minutes. (5) "Cigarette rolling machine operator" means a person that: (a) (i) controls, leases, owns, possesses, or otherwise has available for use a cigarette rolling machine; and (ii) makes the cigarette rolling machine available for use by another person to produce a cigarette; or (b) offers for sale, at retail, a cigarette produced from the cigarette rolling machine. (6) "Consumer" means a person that is not required: (a) under Section 59-14-201 to obtain a license under Section 59-14-202; (b) under Section 59-14-301 to obtain a license under Section 59-14-202; (c) to obtain a license under Section 59-14-803; or (d) to obtain a license under Section 59-14-903. (7) "Counterfeit cigarette" means: (a) a cigarette that has a false manufacturing label; or (b) a package of cigarettes bearing a counterfeit tax stamp. (8) (a) "Electronic cigarette" means the same as that term is defined in Section 76-9-1101. (b) "Electronic cigarette" does not include a cigarette or a tobacco product. (9) "Electronic cigarette product" means the same as that term is defined in Section 76-9-1101. (10) "Electronic cigarette substance" means the same as that term is defined in Section 76-9-1101. (11) "Importer" means a person that imports into the United States, either directly or indirectly, a finished cigarette for sale or distribution. (12) "Indian tribal entity" means a federally recognized Indian tribe, tribal entity, or any other person doing business as a distributor or retailer of cigarettes on tribal lands located in the state. (13) "Little cigar" means a roll for smoking that: (a) is made wholly or in part of tobacco; (b) uses an integrated cellulose acetate filter or other similar filter; and (c) is wrapped in a substance: (i) containing tobacco; and (ii) that is not exclusively natural leaf tobacco. (14) (a) "Manufacturer" means a person that: (i) manufactures, fabricates, assembles, processes, or labels a finished cigarette; or (ii) makes, modifies, mixes, manufactures, fabricates, assembles, processes, labels, repackages, relabels, or imports an electronic cigarette product or a nicotine product. (b) "Manufacturer" does not include a cigarette rolling machine operator. (15) "Moist snuff" means tobacco that: (a) is finely cut, ground, or powdered; (b) has at least 45% moisture content, as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; (c) is not intended to be: (i) smoked; or (ii) placed in the nasal cavity; and (d) except for single-use pouches of loose tobacco, is not packaged, produced, sold, or distributed in single-use units, including: (i) tablets; (ii) lozenges; (iii) strips; (iv) sticks; or (v) packages containing multiple single-use units. (16) "Nicotine" means the same as that term is defined in Section 76-9-1101. (17) "Nicotine pouch product" means an alternative nicotine product that: (a) delivers nicotine in the form of a pouch containing a solid, gel, or paste; and (b) is intended for human consumption or placement in the oral cavity for absorption into the human body by any means other than inhalation. (18) "Nicotine product" means the same as that term is defined in Section 76-9-1101. (19) "Nontherapeutic nicotine device" means the same as that term is defined in Section 76-9-1101. (20) "Nontherapeutic nicotine device substance" means the same as that term is defined in Section 76-9-1101. (21) "Nontherapeutic nicotine product" means the same as that term is defined in Section 76-9-1101. (22) "Pipe tobacco" means loose leaf tobacco that: (a) is intended to be burned in a pipe; or (b) because of the tobacco's appearance, type, packaging, or labeling, is suitable to be used, and likely to be offered or purchased for use, in a pipe. (23) "Prefilled electronic cigarette" means the same as that term is defined in Section 76-9-1101. (24) "Prefilled nontherapeutic nicotine device" means the same as that term is defined in Section 76-9-1101. (25) "Retailer" means a person that: (a) sells or distributes a cigarette, a cigar, pipe tobacco, an electronic cigarette product, or a nicotine product to a consumer in the state; or (b) intends to sell or distribute a cigarette, a cigar, pipe tobacco, an electronic cigarette product, or a nicotine product to a consumer in the state. (26) "Stamp" means the indicia required to be placed on a cigarette package that evidences payment of the tax on cigarettes required by Section 59-14-205. (27) (a) "Tobacco product" means a product made of, or containing, tobacco. (b) "Tobacco product" includes: (i) a cigarette produced from a cigarette rolling machine; (ii) a little cigar; or (iii) moist snuff. (c) "Tobacco product" does not include a cigarette. (28) "Tribal lands" means land held by the United States in trust for a federally recognized Indian tribe.1/1/2027As used in this chapter: (1) "Alternative nicotine product" means the same as that term is defined in Section 76-9-1101. (2) (a) "Cigar" means the same as that term is defined in Section 76-9-1101. (b) "Cigar" does not include a little cigar. (3) "Cigarette" means a roll made wholly or in part of tobacco: (a) regardless of: (i) the size of the roll; (ii) the shape of the roll; (iii) whether the tobacco is flavored, adulterated, or mixed with any other ingredient; or (iv) whether the tobacco is heated or burned; and (b) if the roll has a wrapper or cover that is made of paper or any other substance or material except tobacco. (4) "Cigarette rolling machine" means a device or machine that has the capability to produce at least 150 cigarettes in less than 30 minutes. (5) "Cigarette rolling machine operator" means a person that: (a) (i) controls, leases, owns, possesses, or otherwise has available for use a cigarette rolling machine; and (ii) makes the cigarette rolling machine available for use by another person to produce a cigarette; or (b) offers for sale, at retail, a cigarette produced from the cigarette rolling machine. (6) "Consumer" means a person that is not required: (a) under Section 59-14-201 to obtain a license under Section 59-14-202; (b) under Section 59-14-301 to obtain a license under Section 59-14-202; (c) to obtain a license under Section 59-14-803; or (d) to obtain a license under Section 59-14-903. (7) "Counterfeit cigarette" means: (a) a cigarette that has a false manufacturing label; or (b) a package of cigarettes bearing a counterfeit tax stamp. (8) (a) "Electronic cigarette" means the same as that term is defined in Section 76-9-1101. (b) "Electronic cigarette" does not include a cigarette or a tobacco product. (9) "Electronic cigarette product" means the same as that term is defined in Section 76-9-1101. (10) "Electronic cigarette substance" means the same as that term is defined in Section 76-9-1101. (11) "Importer" means a person that imports into the United States, either directly or indirectly, a finished cigarette for sale or distribution. (12) "Indian tribal entity" means a federally recognized Indian tribe, tribal entity, or any other person doing business as a distributor or retailer of cigarettes on tribal lands located in the state. (13) "Little cigar" means a roll for smoking that: (a) is made wholly or in part of tobacco; (b) uses an integrated cellulose acetate filter or other similar filter; and (c) is wrapped in a substance: (i) containing tobacco; and (ii) that is not exclusively natural leaf tobacco. (14) (a) "Manufacturer" means a person that: (i) manufactures, fabricates, assembles, processes, or labels a finished cigarette; or (ii) makes, modifies, mixes, manufactures, fabricates, assembles, processes, labels, repackages, relabels, or imports an electronic cigarette product or a nicotine product. (b) "Manufacturer" does not include a cigarette rolling machine operator. (15) "Moist snuff" means tobacco that: (a) is finely cut, ground, or powdered; (b) has at least 45% moisture content, as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; (c) is not intended to be: (i) smoked; or (ii) placed in the nasal cavity; and (d) except for single-use pouches of loose tobacco, is not packaged, produced, sold, or distributed in single-use units, including: (i) tablets; (ii) lozenges; (iii) strips; (iv) sticks; or (v) packages containing multiple single-use units. (16) "Nicotine" means the same as that term is defined in Section 76-9-1101. (17) "Nicotine pouch product" means an alternative nicotine product that: (a) delivers nicotine in the form of a pouch containing a solid, gel, or paste; and (b) is intended for human consumption or placement in the oral cavity for absorption into the human body by any means other than inhalation. (18) "Nicotine product" means the same as that term is defined in Section 76-9-1101. (19) "Nontherapeutic nicotine device" means the same as that term is defined in Section 76-9-1101. (20) "Nontherapeutic nicotine device substance" means the same as that term is defined in Section 76-9-1101. (21) "Nontherapeutic nicotine product" means the same as that term is defined in Section 76-9-1101. (22) "Pipe tobacco" means loose leaf tobacco that: (a) is intended to be burned in a pipe; or (b) because of the tobacco's appearance, type, packaging, or labeling, is suitable to be used, and likely to be offered or purchased for use, in a pipe. (23) "Prefilled electronic cigarette" means the same as that term is defined in Section 76-9-1101. (24) "Prefilled nontherapeutic nicotine device" means the same as that term is defined in Section 76-9-1101. (25) "Retailer" means a person that: (a) sells or distributes a cigarette, a cigar, pipe tobacco, an electronic cigarette product, or a nicotine product to a consumer in the state; or (b) intends to sell or distribute a cigarette, a cigar, pipe tobacco, an electronic cigarette product, or a nicotine product to a consumer in the state. (26) "Stamp" means the indicia required to be placed on a cigarette package that evidences payment of the tax on cigarettes required by Section 59-14-205. (27) (a) "Tobacco product" means a product made of, or containing, tobacco. (b) "Tobacco product" includes: (i) a cigarette produced from a cigarette rolling machine; (ii) a little cigar; or (iii) moist snuff. (c) "Tobacco product" does not include a cigarette. (28) "Tribal lands" means land held by the United States in trust for a federally recognized Indian tribe.1/1/2027As used in this chapter: (1) "Alternative nicotine product" means the same as that term is defined in Section 76-9-1101. (2) (a) "Cigar" means the same as that term is defined in Section 76-9-1101. (b) "Cigar" does not include a little cigar. (3) "Cigarette" means a roll made wholly or in part of tobacco: (a) regardless of: (i) the size of the roll; (ii) the shape of the roll; (iii) whether the tobacco is flavored, adulterated, or mixed with any other ingredient; or (iv) whether the tobacco is heated or burned; and (b) if the roll has a wrapper or cover that is made of paper or any other substance or material except tobacco. (4) "Cigarette rolling machine" means a device or machine that has the capability to produce at least 150 cigarettes in less than 30 minutes. (5) "Cigarette rolling machine operator" means a person that: (a) (i) controls, leases, owns, possesses, or otherwise has available for use a cigarette rolling machine; and (ii) makes the cigarette rolling machine available for use by another person to produce a cigarette; or (b) offers for sale, at retail, a cigarette produced from the cigarette rolling machine. (6) "Consumer" means a person that is not required: (a) under Section 59-14-201 to obtain a license under Section 59-14-202; (b) under Section 59-14-301 to obtain a license under Section 59-14-202; (c) to obtain a license under Section 59-14-803; or (d) to obtain a license under Section 59-14-903. (7) "Counterfeit cigarette" means: (a) a cigarette that has a false manufacturing label; or (b) a package of cigarettes bearing a counterfeit tax stamp. (8) (a) "Electronic cigarette" means the same as that term is defined in Section 76-9-1101. (b) "Electronic cigarette" does not include a cigarette or a tobacco product. (9) "Electronic cigarette product" means the same as that term is defined in Section 76-9-1101. (10) "Electronic cigarette substance" means the same as that term is defined in Section 76-9-1101. (11) "Importer" means a person that imports into the United States, either directly or indirectly, a finished cigarette for sale or distribution. (12) "Indian tribal entity" means a federally recognized Indian tribe, tribal entity, or any other person doing business as a distributor or retailer of cigarettes on tribal lands located in the state. (13) "Little cigar" means a roll for smoking that: (a) is made wholly or in part of tobacco; (b) uses an integrated cellulose acetate filter or other similar filter; and (c) is wrapped in a substance: (i) containing tobacco; and (ii) that is not exclusively natural leaf tobacco. (14) (a) "Manufacturer" means a person that: (i) manufactures, fabricates, assembles, processes, or labels a finished cigarette; or (ii) makes, modifies, mixes, manufactures, fabricates, assembles, processes, labels, repackages, relabels, or imports an electronic cigarette product or a nicotine product. (b) "Manufacturer" does not include a cigarette rolling machine operator. (15) "Moist snuff" means tobacco that: (a) is finely cut, ground, or powdered; (b) has at least 45% moisture content, as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; (c) is not intended to be: (i) smoked; or (ii) placed in the nasal cavity; and (d) except for single-use pouches of loose tobacco, is not packaged, produced, sold, or distributed in single-use units, including: (i) tablets; (ii) lozenges; (iii) strips; (iv) sticks; or (v) packages containing multiple single-use units. (16) "Nicotine" means the same as that term is defined in Section 76-9-1101. (17) "Nicotine pouch product" means an alternative nicotine product that: (a) delivers nicotine in the form of a pouch containing a solid, gel, or paste; and (b) is intended for human consumption or placement in the oral cavity for absorption into the human body by any means other than inhalation. (18) "Nicotine product" means the same as that term is defined in Section 76-9-1101. (19) "Nontherapeutic nicotine device" means the same as that term is defined in Section 76-9-1101. (20) "Nontherapeutic nicotine device substance" means the same as that term is defined in Section 76-9-1101. (21) "Nontherapeutic nicotine product" means the same as that term is defined in Section 76-9-1101. (22) "Pipe tobacco" means loose leaf tobacco that: (a) is intended to be burned in a pipe; or (b) because of the tobacco's appearance, type, packaging, or labeling, is suitable to be used, and likely to be offered or purchased for use, in a pipe. (23) "Prefilled electronic cigarette" means the same as that term is defined in Section 76-9-1101. (24) "Prefilled nontherapeutic nicotine device" means the same as that term is defined in Section 76-9-1101. (25) "Retailer" means a person that: (a) sells or distributes a cigarette, a cigar, pipe tobacco, an electronic cigarette product, or a nicotine product to a consumer in the state; or (b) intends to sell or distribute a cigarette, a cigar, pipe tobacco, an electronic cigarette product, or a nicotine product to a consumer in the state. (26) "Stamp" means the indicia required to be placed on a cigarette package that evidences payment of the tax on cigarettes required by Section 59-14-205. (27) (a) "Tobacco product" means a product made of, or containing, tobacco. (b) "Tobacco product" includes: (i) a cigarette produced from a cigarette rolling machine; (ii) a little cigar; or (iii) moist snuff. (c) "Tobacco product" does not include a cigarette. (28) "Tribal lands" means land held by the United States in trust for a federally recognized Indian tribe.
Utah Code § 59-13-212 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-212
§ 59-13-212. Penalties for failure to make reports or returns -- Criminal penalties.
Status: in_force

Any person who violates this part or who fails or neglects to make any statement, report, or return required by this part, where the penalty is not otherwise specifically prescribed, is guilty of a criminal violation as provided in Section 59-1-401.
Utah Code § 59-10-1010 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1010
§ 59-10-1010. Utah low-income housing tax credit.
Status: in_force

(1) As used in this section: (a) "Allocation certificate" means a certificate in a form prescribed by the commission and issued by the corporation to a housing sponsor that specifies the aggregate amount of the tax credit awarded under this section to a qualified development and includes: (i) the aggregate annual amount of the tax credit awarded that may be claimed by one or more qualified taxpayers; and (ii) the credit period over which the tax credit may be claimed by one or more qualified taxpayers. (b) "Building" means a qualified low-income building as defined in Section 42(c), Internal Revenue Code. (c) "Corporation" means the Utah Housing Corporation created in Section 63H-8-201. (d) Except as provided in Subsection (5)(c), "credit period" means the same as that term is defined in Section 42(f)(1), Internal Revenue Code. (e) "Designated reporter" means, as selected by a housing sponsor, the housing sponsor or one of the housing sponsor's direct or indirect partners, members, or shareholders that will provide information to the commission regarding the allocation of tax credits under this section. (f) "Federal low-income housing credit" means the federal low-income housing credit described in Section 42, Internal Revenue Code. (g) "Housing sponsor" means an entity that owns a qualified development. (h) "Pass-through entity" means the same as that term is defined in Section 59-10-1402. (i) (i) Subject to Subsection (1)(i)(ii), "pass-through entity taxpayer" means the same as that term is defined in Section 59-10-1402. (ii) The determination of whether a pass-through entity taxpayer is considered a partner, member, or shareholder of a pass-through entity shall be made in accordance with applicable state law governing the pass-through entity. (j) "Qualified allocation plan" means a qualified allocation plan adopted by the corporation in accordance with Section 42(m), Internal Revenue Code. (k) "Qualified development" means a "qualified low-income housing project": (i) as defined in Section 42(g)(1), Internal Revenue Code; and (ii) that is located in the state. (l) (i) "Qualified taxpayer" means a claimant, estate, or trust that: (A) owns a direct or indirect interest, through one or more pass-through entities, in a qualified development; and (B) meets the requirements to claim a tax credit under this section. (ii) "Qualified taxpayer" includes a pass-through entity taxpayer to which a tax credit under this section is passed through by a pass-through entity. (2) (a) A qualified taxpayer may claim a nonrefundable tax credit under this section against taxes otherwise due under this chapter. (b) The tax credit shall be in an amount equal to the tax credit amount specified on the allocation certificate that the corporation issues to a housing sponsor under this section. (c) (i) For a calendar year beginning on or before December 31, 2016, the aggregate annual tax credit that the corporation may allocate for each year of the credit period in accordance with this section and Section 59-7-607 is an amount equal to the product of: (A) 12.5 cents; and (B) the population of Utah. (ii) For a calendar year beginning on or after January 1, 2017, but beginning on or before December 31, 2022, the aggregate annual tax credit that the corporation may allocate for each year of the credit period in accordance with this section and Section 59-7-607 is an amount equal to the product of: (A) 34.5 cents; and (B) the population of Utah. (iii) For a calendar year beginning on or after January 1, 2023, but beginning on or before December 31, 2028, the aggregate annual tax credit that the corporation may allocate for each year of the credit period in accordance with this section and Section 59-7-607 is $10,000,000. (iv) For a calendar year beginning on or after January 1, 2024, in addition to the amount of annual tax credits available for allocation as described in Subsections (2)(c)(i) through (2)(c)(iii), the corporation shall have the following tax credit amounts available for allocation: (A) any tax credits allocated in a calendar year that are subsequently returned to the corporation or recaptured by the corporation may be allocated in the following calendar year, except no tax credits under this Subsection (2)(c)(iv) shall be allocated after December 31, 2028; and (B) if the actual amount of tax credits allocated in a calendar year to qualified developments is less than the total amount of credits available to be allocated to qualified developments, the balance of the credits but no more than 15% of the total amount of credits available for allocation to qualified developments may be allocated by the corporation to qualified developments in the following calendar year, except no tax credits under this Subsection (2)(c)(iv) shall be allocated after December 31, 2028. (v) For a calendar year beginning on or after January 1, 2029, the aggregate annual tax credit that the corporation may allocate for each year of the credit period pursuant to this section and Section 59-7-607 is the amount described in Subsection (2)(c)(ii). (vi) For purposes of this Subsection (2)(c), the population of Utah shall be determined in accordance with Section 146(j), Internal Revenue Code. (d) (i) Subject to Subsection (2)(d)(ii), a qualified taxpayer that is a pass-through entity may allocate a tax credit under this section to one or more of the pass-through entity's pass-through entity taxpayers in any manner agreed upon, regardless of whether: (A) the pass-through entity taxpayer is eligible to claim any portion of a federal low-income housing tax credit for the qualified development; (B) the allocation of the tax credit has substantial economic effect within the meaning of Section 704(b), Internal Revenue Code; or (C) the pass-through entity taxpayer is considered a partner for federal income tax purposes. (ii) With respect to a tax year, a qualified taxpayer that is a pass-through entity taxpayer may claim a tax credit allocated to the qualified taxpayer by a pass-through entity under Subsection (2)(d)(i) so long as the qualified taxpayer's ownership interest in the pass-through entity is: (A) acquired on or before December 31 of the tax year to which the tax credit relates; and (B) reflected in the report required in Subsection (6)(b) for the tax year to which the tax credit relates. (e) If a qualified taxpayer that is a pass-through entity taxpayer assigns to another taxpayer the pass-through entity taxpayer's ownership interest in a pass-through entity, including the pass-through entity taxpayer's interest in the tax credit associated with the ownership interest, the assignee shall be considered a qualified taxpayer and may claim the tax credit so long as the assignee's ownership interest in the pass-through entity is: (i) acquired on or before December 31 of the tax year to which the tax credit relates; and (ii) reflected in the report required in Subsection (6)(b) for the tax year to which the tax credit relates. (3) (a) The corporation shall determine criteria and procedures for allocating the tax credit under this section and Section 59-7-607 and incorporate the criteria and procedures into the corporation's qualified allocation plan. (b) The corporation shall create the criteria under Subsection (3)(a) based on: (i) the number of affordable housing units to be created in Utah for low and moderate income persons in a qualified development; (ii) the level of area median income being served by a qualified development; (iii) the need for the tax credit for the economic feasibility of a qualified development; and (iv) the extended period for which a qualified development commits to remain as affordable housing. (4) Any housing sponsor may apply to the corporation for a tax credit allocation under this section. (5) (a) (i) The corporation shall determine the amount of the tax credit to allocate to a qualified development in accordance with the qualified allocation plan. (ii) (A) Before the allocation certificate is issued to the housing sponsor, the corporation shall send to the housing sponsor written notice of the corporation's preliminary determination of the tax credit amount to be allocated to the qualified development. (B) The notice described in Subsection (5)(a)(ii)(A) shall specify the corporation's preliminary determination of the tax credit amount to be allocated to the qualified development for each year of the credit period and state that allocation of the tax credit is contingent upon the issuance of an allocation certificate. (iii) Upon approving a final cost certification in accordance with the qualified allocation plan, the corporation shall issue an allocation certificate to the housing sponsor as evidence of the allocation. (iv) The amount of the tax credit specified in an allocation certificate may not exceed 100% of the federal low-income housing credit awarded to a qualified development. (b) (i) Notwithstanding Subsection (5)(a), if a housing sponsor applies to the corporation for a tax credit under this section and an allocation certificate is not yet issued, a qualified taxpayer may claim a tax credit based upon the corporation's preliminary determination of the tax credit amount as stated in the notice under Subsection (5)(a)(ii). (ii) Upon issuance of the allocation certificate to the housing sponsor, a qualified taxpayer that claims a tax credit under this Subsection (5)(b) shall file an amended tax return to adjust the tax credit amount if the amount previously claimed by the qualified taxpayer is different than the amount specified in the allocation certificate. (c) The amount of tax credit that may be claimed in the first year of the credit period may not be reduced as a result of the calculation in Section 42(f)(2), Internal Revenue Code. (d) On or before January 31 of each year, the corporation shall provide to the commission in a form approved by the commission a report that describes each allocation certificate that the corporation issued during the previous calendar year. (6) (a) A housing sponsor shall provide to the commission identification of the housing sponsor's designated reporter. (b) For each tax year in which a qualified taxpayer claims a tax credit under this section, the designated reporter shall provide to the commission in a form approved by the commission: (i) a list of each qualified taxpayer that has been allocated a portion of the tax credit awarded in the allocation certificate for that tax year; (ii) the amount of tax credit that has been allocated to each qualified taxpayer described in Subsection (6)(b)(i) for that tax year; and (iii) any other information the commission requires to demonstrate that the aggregate annual amount of tax credits allocated to all qualified taxpayers for that tax year does not exceed the aggregate annual tax credit amount specified in the allocation certificate. (7) (a) All elections made by a housing sponsor in accordance with Section 42, Internal Revenue Code, shall apply to this section. (b) (i) If a qualified taxpayer is required to recapture a portion of any federal low-income housing credit, the qualified taxpayer that has been allocated a portion of a tax credit under this section shall also be required to recapture a portion of the tax credit under this section. (ii) The state recapture amount is equal to the percentage of the state tax credit that equals the proportion the federal recapture amount bears to the original federal low-income housing credit amount subject to recapture. (iii) The designated reporter shall identify each qualified taxpayer that is required to recapture a portion of any state tax credits as described in this Subsection (7)(b). (8) (a) The corporation may reallocate any tax credits returned to the corporation in any year within the same time period as provided in Section 42, Internal Revenue Code. (b) Tax credits that are unallocated by the corporation in any year may be carried over for allocation in subsequent years. (9) (a) If a tax credit is not claimed by a qualified taxpayer in the year in which it is earned because the tax credit is more than the tax owed by the qualified taxpayer, the tax credit may be carried back three years or may be carried forward five years as a credit against the tax. (b) Carryover tax credits under Subsection (9)(a) shall be applied against the tax: (i) before the application of the tax credits earned in the current year; and (ii) on a first-earned first-used basis. (10) Any tax credit taken in this section may be subject to an annual audit by the commission. (11) The corporation shall provide annually an electronic report to the Revenue and Taxation Interim Committee that includes: (a) the purpose and effectiveness of the tax credits; (b) any recommendations for legislative changes to the aggregate tax credit amount that the corporation is authorized to allocate each year under Subsection (2)(c); and (c) the benefits of the tax credits to the state. (12) The commission may, in consultation with the corporation, promulgate rules to implement this section. (13) As part of the Revenue and Taxation Interim Committee's review of the tax credit required by Section 59-10-137, the Revenue and Taxation Interim Committee shall: (a) conduct a review of the aggregate tax credit amount that the corporation is authorized to allocate and has allocated each year under Subsection (2)(c); and (b) consider any recommendations provided by the corporation under Subsection (11)(b).
Utah Code § 59-2-109.1 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-109.1
§ 59-2-109.1. Burden of proof for an appeal involving property eligible for deferral for 2023.
Status: in_force

(1) This section applies to an appeal to the county board of equalization or the commission involving the valuation or equalization of real property that is eligible for a deferral under Section 59-2a-801 for the calendar year that begins on January 1, 2023. (2) (a) The party carrying the burden of proof shall demonstrate: (i) except as provided in Subsection (2)(b), substantial error in: (A) the adjusted value set by the county assessor in accordance with Section 59-2-303.3 in an appeal to the county board of equalization; or (B) the value set by the county board of equalization in an appeal to the commission; and (ii) a sound evidentiary basis to support the value the party requests. (b) The party carrying the burden of proof does not have to show substantial error as required by Subsection (2)(a)(i) if the party is requesting: (i) the adjusted value in an appeal to the county board of equalization; or (ii) the value set by the county board of equalization in an appeal to the commission. (3) The following shall carry the burden of proof: (a) the county assessor or the county board of equalization that is a party to the appeal has the burden of proof to support the value the county assessor or the county board of equalization requests; and (b) the taxpayer that is a party to the appeal has the burden of proof to support the value the taxpayer requests.
Utah Code § 59-1-213 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-213
§ 59-1-213. Annual report on Internal Revenue Code changes.
Status: in_force

(1) The commission shall annually provide an electronic report to the Revenue and Taxation Interim Committee on or before October 1 concerning the impacts of the reliance of this title on the Internal Revenue Code, including: (a) any modification to the Internal Revenue Code that is likely to have a fiscal impact on state revenues: (i) that became effective: (A) if the commission is preparing its initial report in accordance with this section, during the previous calendar year; or (B) if the commission has prepared a previous report in accordance with this section, after the most recent report prepared in accordance with this section; or (ii) that have been enacted and will become effective prior to the end of the calendar year that begins January 1 following the current report prepared in accordance with this section; (b) the fiscal impacts a modification described in Subsection (1)(a) may have on state revenues; and (c) statutory or administrative options to: (i) implement the effects on this title of a modification described in Subsection (1)(a); or (ii) change this title to prevent this title from implementing a modification described in Subsection (1)(a). (2) In a year in which the commission, the Office of the Legislative Fiscal Analyst, and the Governor's Office of Planning and Budget predict a material increase in state income tax revenue for the next fiscal year by consensus in accordance with Section 59-1-214, the commission shall submit the report described in Subsection 59-1-214(4)(a) as part of the report required under this section for the same year.
Utah Code § 59-12-1803 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1803
§ 59-12-1803. Enactment or repeal of tax -- Effective date -- Administration, collection, enforcement, and interpretation of tax.
Status: in_force

(1) Subject to Subsections (2) and (3), a tax rate repeal or a tax rate change for a tax imposed under this part shall take effect on the first day of a calendar quarter. (2) (a) The enactment of a tax takes effect on the first day of the first billing period that begins on or after the effective date of the enactment of the tax if the billing period for the transaction begins before the effective date of the tax under this part. (b) 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 this part. (3) (a) If a tax due under this part 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 under this part takes effect: (i) on the first day of a calendar quarter; and (ii) beginning 60 days after the effective date of the enactment or repeal of the tax under this part. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (4) A tax imposed by this part shall be administered, collected, enforced, and interpreted in accordance with: (a) the same procedures used to administer, collect, enforce, and interpret the tax under Part 1, Tax Collection; and (b) Chapter 1, General Taxation Policies.
Utah Code § 59-14-601 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-601
§ 59-14-601. Definitions.
Status: in_force

As used in this part: (1) "Brand family" means: (a) all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including: "menthol," "lights," "kings," and "100s"; and (b) any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes. (2) "Cigarette" means the same as defined in Section 59-22-202. (3) "Distributor" means a person, wherever residing or located, who purchases nontax-paid cigarettes and stores, sells, or otherwise disposes of the cigarettes. (4) "Master Settlement Agreement" means the same as defined in Section 59-22-202. (5) "Nonparticipating manufacturer" means any tobacco product manufacturer that is not a participating manufacturer. (6) "Participating manufacturer" has the meaning given that term in Section II(jj) of the Master Settlement Agreement and all amendments thereto. (7) "Stamping agent" means a person that is authorized to affix tax stamps to packages or other containers of cigarettes under Section 59-14-205 or any person that is required to pay the tobacco tax imposed under Section 59-14-302. (8) "Qualified Escrow Fund" means the same as defined in Section 59-22-202. (9) (a) Except as provided in Subsection (9)(b), "tobacco product manufacturer" means the same as defined in Section 59-22-202. (b) "Tobacco product manufacturer" does not include a cigarette rolling machine operator as defined in Section 59-14-102. (10) "Units sold" means the same as defined in Section 59-22-202.
Utah Code § 59-15-109 — Utah Code / Title 59 / Chapter 59-15 / § 59-15-109
§ 59-15-109. Commission to deposit beer tax revenue.
Status: in_force

(1) Except as provided in Subsections (2) and (3), the commission shall deposit revenue collected under this chapter as follows: (a) the greater of the following shall be deposited into the Alcoholic Beverage Enforcement and Treatment Restricted Account created in Section 32B-2-403: (i) an amount calculated by: (A) determining an amount equal to 50% of the revenue collected for the fiscal year two years preceding the fiscal year for which the deposit is made; and (B) subtracting $30,000 from the amount determined under Subsection (1)(a)(i)(A); or (ii) $4,350,000; and (b) the revenue collected in excess of the amount deposited in accordance with Subsection (1)(a) shall be deposited into the General Fund. (2) The commission shall annually deposit into the Alcoholic Beverage Enforcement and Treatment Restricted Account created in Section 32B-2-403 an amount equal to the amount of revenue generated in the current fiscal year by the portion of the tax imposed under Section 59-15-101 that is equal to: (a) $0.30 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2003; and (b) a proportionate rate to the rate described in Subsection (2)(a) for: (i) any quantity of beer other than a 31-gallon barrel; or (ii) the fractional parts of a 31-gallon barrel. (3) Beginning fiscal year 2024-25, the commission shall annually deposit into the Alcoholic Beverage Control Act Enforcement Fund created in Section 32B-2-305 an amount equal to the amount of revenue generated in the current fiscal year by the portion of the tax imposed under Section 59-15-101 that exceeds: (a) $13.10 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2024; and (b) a proportionate rate to the rate described in Subsection (3)(a) for: (i) any quantity of beer other than a 31-gallon barrel; or (ii) the fractional parts of a 31-gallon barrel.
Utah Code § 59-14-210 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-210
§ 59-14-210. Prohibited sales of cigarettes.
Status: in_force

(1) Except as provided in Subsection (3), a person licensed under Section 59-14-202 may not barter, sell, exchange, or offer for sale cigarettes: (a) in a package which: (i) bears a statement, label, stamp, sticker, or other notice that the manufacturer did not intend the cigarettes to be sold, distributed, or used in the United States, including the following and similar notices: (A) "For Export Only"; (B) "U.S. Tax-Exempt"; and (C) "For Use Outside the U.S."; or (ii) does not comply with federal law, including 15 U.S.C. 1333 of the Federal Cigarette Labeling and Advertising Act, regarding warning labels and other package information; (b) imported to the United States in violation of 26 U.S.C. 5754; (c) the licensee knows or has reason to know were not manufactured for sale, distribution, or use in the United States; (d) for which a list of added ingredients has not been submitted to the federal Department of Health and Human Services pursuant to 15 U.S.C. 1335a of the Federal Cigarette Labeling and Advertising Act; or (e) known by the licensee to be otherwise in violation of other related federal law. (2) A person licensed under Section 59-14-202 may not barter, sell, exchange, or offer for sale cigarettes of a tobacco product manufacturer that is prohibited from selling cigarettes to consumers within the state under Subsection 59-22-203(3)(c). (3) 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.
Utah Code § 59-7-110 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-110
§ 59-7-110. Utah net loss -- Carry forward -- Deduction.
Status: in_force

(1) A taxpayer shall determine the amount of Utah net loss that the taxpayer may carry forward to offset income of another taxable year as provided in this section. (2) Subject to the other provisions of this section, a taxpayer: (a) may carry forward a Utah net loss from a taxable year beginning on or after January 1, 2008, to a future taxable year until the Utah net loss is exhausted; and (b) may not carry back a Utah net loss from a taxable year. (3) A taxpayer that carries forward a Utah net loss shall carry forward the Utah net loss to the earliest eligible year for which the Utah taxable income before net loss deduction, minus Utah net losses from previous years that a taxpayer applied or was required to apply to offset income, is not less than zero. (4) (a) Subject to Subsection (4)(b), the amount of Utah net loss that a taxpayer may carry to the year identified in Subsection (3) is the lesser of: (i) the remaining Utah net loss after deduction of any amounts of the Utah net loss that a taxpayer carried to previous years; or (ii) the remaining Utah taxable income before net loss deduction of the year identified in Subsection (3) after deduction of Utah net losses from previous years that a taxpayer carried or was required to carry to the year identified in Subsection (3). (b) (i) For a Utah net loss carried forward to a taxable year beginning on or after January 1, 2023, the amount of Utah net loss that a taxpayer may carry forward to a taxable year may not exceed 80% of Utah taxable income calculated before deducting any Utah net loss from Utah taxable income. (ii) A taxpayer may carry a remaining Utah net loss to one or more taxable years in accordance with this section. (5) (a) (i) Subject to Subsection (5)(a)(ii), a corporation acquiring the assets or stock of another corporation may not deduct any net loss incurred by the acquired corporation prior to the date of acquisition. (ii) Subsection (5)(a)(i) does not apply if the only change in the corporation is that of the state of incorporation. (b) An acquired corporation may deduct the acquired corporation's net losses incurred before the date of acquisition against the acquired corporation's separate income as calculated under Subsections (6) and (7) if the acquired corporation has continued to carry on a trade or business substantially the same as that conducted before the acquisition. (6) For purposes of Subsection (5)(b), the amount of net loss an acquired corporation that is acquired by a unitary group may deduct is calculated by: (a) subject to Subsection (7): (i) calculating the sum of: (A) an amount determined by dividing the average value of the acquired corporation's real and tangible personal property owned or rented and used in this state during the taxable year by the average value of all of the unitary group's real and tangible personal property owned or rented and used during the taxable year; (B) an amount determined by dividing the total amount paid in this state during the taxable year by the acquired corporation for compensation by the total compensation paid everywhere by the unitary group during the taxable year; and (C) an amount determined by dividing the total sales of the acquired corporation in this state during the taxable year by the total sales of the unitary group everywhere during the taxable year; or (ii) if the unitary group is required or elects to calculate the fraction for apportioning business income to this state using the method described in Subsection 59-7-311(2), calculating an amount determined by dividing the total sales of the acquired corporation in this state during the taxable year by the total sales of the unitary group everywhere during the taxable year; (b) dividing the amount calculated under Subsection (6)(a) by the same denominator of the fraction the unitary group uses to apportion business income to this state for that taxable year in accordance with Section 59-7-311; (c) multiplying the amount calculated under Subsection (6)(b) by the business income of the unitary group for the taxable year that is subject to apportionment under Section 59-7-311; and (d) calculating the sum of: (i) the amount calculated under Subsection (6)(c); and (ii) the following amounts allocable to the acquired corporation for the taxable year: (A) nonbusiness income allocable to this state; or (B) nonbusiness loss allocable to this state. (7) The amounts calculated under Subsection (6)(a) shall be derived in the same manner as those amounts are derived for purposes of apportioning the unitary group's business income before deducting the net loss, including a modification made in accordance with Section 59-7-320.
Utah Code § 59-2-916 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-916
§ 59-2-916. Tax for development of Colorado River Water Project.
Status: in_force

The governing body of each county, town, city, conservation district, and metropolitan district may levy a tax for participation in the development of the use of Colorado river water in Utah through the Colorado River-Great Basin Project. The tax shall be levied at the same time and collected in the same manner as other taxes.
Utah Code § 59-6-101 — Utah Code / Title 59 / Chapter 59-6 / § 59-6-101
§ 59-6-101. Definitions.
Status: in_force

As used in this chapter: (1) "Business entity" means a claimant that is a: (a) C corporation; (b) S corporation; (c) general partnership; (d) limited liability company; (e) limited liability partnership; (f) limited partnership; or (g) business entity similar to Subsections (1)(c) through (f): (i) with respect to which the business entity's income or losses are divided among and passed through to taxpayers; and (ii) as defined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (2) (a) Except as provided in Subsection (2)(b), "claimant" means a resident or nonresident person. (b) "Claimant" does not include an estate or trust. (3) "Estate" means a nonresident estate or a resident estate. (4) "Minerals" means: (a) metalliferous minerals as defined in Section 59-2-102; (b) nonmetalliferous minerals as defined in Section 59-2-102; or (c) a combination of Subsections (4)(a) and (b). (5) "Producer" means a person that: (a) produces or extracts minerals from deposits in this state; or (b) is the first purchaser of minerals produced or extracted from deposits in this state. (6) "Refundable tax credit" or "tax credit" means a tax credit that a claimant, estate, or trust may claim: (a) as provided by statute; and (b) regardless of whether the claimant, estate, or trust has a tax liability: (i) for a tax imposed under: (A) Chapter 7, Corporate Franchise and Income Taxes; (B) Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or (C) Chapter 10, Individual Income Tax Act; and (ii) for the taxable year for which the claimant, estate, or trust claims the tax credit. (7) "Taxable year" means the taxable year of a claimant, estate, or trust under: (a) Chapter 7, Corporate Franchise and Income Taxes; (b) Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or (c) Chapter 10, Individual Income Tax Act. (8) "Tax return" means a return required by: (a) Chapter 7, Corporate Franchise and Income Taxes; (b) Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or (c) Chapter 10, Individual Income Tax Act. (9) "Trust" means a nonresident trust or a resident trust. (10) "Withholding return" means a return a producer is required to file under this chapter.
Utah Code § 59-26-102 — Utah Code / Title 59 / Chapter 59-26 / § 59-26-102
§ 59-26-102. Definitions.
Status: in_force

As used in this chapter: (1) "County or municipality franchise fee" means a franchise fee that a county or municipality receives from a multi-channel video or audio service provider. (2) "Franchise fee" is as defined in 47 U.S.C. Sec. 542, except that the term "cable operator" or "cable subscriber" shall be interpreted to include a multi-channel video or audio service provider. (3) (a) "Multi-channel video or audio service provider" means any person or group of persons that: (i) provides multi-channel video or audio service and directly or indirectly owns a significant interest in the multi-channel video or audio service; or (ii) otherwise controls or is responsible through any arrangement, the management and operation of the multi-channel video or audio service. (b) "Multi-channel video or audio service provider" includes the following except as specifically exempted by state or federal law: (i) a cable operator; (ii) a CATV provider; (iii) a multi-point distribution provider; (iv) a MMDS provider; (v) a SMATV operator; (vi) a direct-to-home satellite service provider; or (vii) a DBS provider. (4) "Municipality" means a city or town.
Utah Code § 59-7-321 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-321
§ 59-7-321. Construction.
Status: in_force

This part shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it.
Utah Code § 59-10-1018 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1018
§ 59-10-1018. Definitions -- Nonrefundable taxpayer tax credits.
Status: in_force

(1) As used in this section: (a) "Head of household filing status" means a head of household, as defined in Section 2(b), Internal Revenue Code, who files a single federal individual income tax return for the taxable year. (b) "Joint filing status" means: (i) spouses who file a single return jointly under this chapter for a taxable year; or (ii) a surviving spouse, as defined in Section 2(a), Internal Revenue Code, who files a single federal individual income tax return for the taxable year. (c) "Qualifying dependent" means an individual with respect to whom the claimant is allowed to claim a tax credit under Section 24, Internal Revenue Code, on the claimant's federal individual income tax return for the taxable year. (d) "Single filing status" means: (i) a single individual who files a single federal individual income tax return for the taxable year; or (ii) a married individual who: (A) does not file a single federal individual income tax return jointly with that married individual's spouse for the taxable year; and (B) files a single federal individual income tax return for the taxable year. (e) "State or local income tax" means the lesser of: (i) the amount of state or local income tax that the claimant: (A) pays for the taxable year; and (B) reports on the claimant's federal individual income tax return for the taxable year; and (ii) the amount of state or local income tax that is included and allowed as an itemized deduction on the claimant's federal individual income tax return for the taxable year. (f) (i) "Utah itemized deduction" means the amount the claimant deducts as allowed as an itemized deduction on the claimant's federal individual income tax return for that taxable year minus any amount of state or local income tax for the taxable year. (ii) "Utah itemized deduction" does not include any amount of qualified business income that the claimant subtracts as allowed by Section 199A, Internal Revenue Code, on the claimant's federal income tax return for that taxable year. (g) "Utah personal exemption" means, subject to Subsection (6), $1,750 multiplied by the number of the claimant's qualifying dependents plus an additional qualifying dependent in the year of a qualifying dependent's birth. (2) Except as provided in Section 59-10-1002.2, and subject to Subsections (3) through (5), a claimant may claim a nonrefundable tax credit against taxes otherwise due under this part equal to the sum of: (a) (i) for a claimant that deducts the standard deduction on the claimant's federal individual income tax return for the taxable year, 6% of the amount the claimant deducts as allowed as the standard deduction on the claimant's federal individual income tax return for that taxable year; or (ii) for a claimant that itemizes deductions on the claimant's federal individual income tax return for the taxable year, 6% of the amount of the claimant's Utah itemized deduction; and (b) 6% of the claimant's Utah personal exemption. (3) A claimant may not carry forward or carry back a tax credit under this section. (4) The tax credit allowed by Subsection (2) shall be reduced by $.013 for each dollar by which a claimant's state taxable income exceeds: (a) for a claimant who has a single filing status, $15,095; (b) for a claimant who has a head of household filing status, $22,643; or (c) for a claimant who has a joint filing status, $30,190. (5) (a) For a taxable year beginning on or after January 1, 2022, the commission shall increase or decrease annually the following dollar amounts by a percentage equal to the percentage difference between the consumer price index for the preceding calendar year and the consumer price index for calendar year 2020: (i) the dollar amount listed in Subsection (4)(a); and (ii) the dollar amount listed in Subsection (4)(b). (b) After the commission increases or decreases the dollar amounts listed in Subsection (5)(a), the commission shall round those dollar amounts listed in Subsection (5)(a) to the nearest whole dollar. (c) After the commission rounds the dollar amounts as required by Subsection (5)(b), the commission shall increase or decrease the dollar amount listed in Subsection (4)(c) so that the dollar amount listed in Subsection (4)(c) is equal to the product of: (i) the dollar amount listed in Subsection (4)(a); and (ii) two. (d) For purposes of Subsection (5)(a), the commission shall calculate the consumer price index as provided in Sections 1(f)(4) and 1(f)(5), Internal Revenue Code. (6) (a) For a taxable year beginning on or after January 1, 2022, the commission shall increase annually the Utah personal exemption amount listed in Subsection (1)(g) by a percentage equal to the percentage by which the consumer price index for the preceding calendar year exceeds the consumer price index for calendar year 2020. (b) After the commission increases the Utah personal exemption amount as described in Subsection (6)(a), the commission shall round the Utah personal exemption amount to the nearest whole dollar. (c) For purposes of Subsection (6)(a), the commission shall calculate the consumer price index as provided in Sections 1(f)(4) and 1(f)(5), Internal Revenue Code.
Utah Code § 59-2-1307 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1307
§ 59-2-1307. Entries of tax payments made on rail cars or state-assessed commercial vehicles.
Status: in_force

(1) The commission, upon apportionment of the property of rail car companies and state-assessed commercial vehicles, shall proceed to collect the taxes from the owners of the property, and shall send to each owner notice of the amount of the tax assessed against it, when and where payable, when delinquent, and the penalty provided by law. (a) The commission shall remit taxes collected from owners of state-assessed commercial vehicles to each county treasurer at least quarterly. (b) On or before the first Monday in January following in each year, the commission shall remit to the state treasurer all other taxes collected and due the state, and to each county the taxes collected and due to it and to the various taxing entities included in the county. The state treasurer and the treasurers of the several taxing entities shall make proper entries in their records of the receipt of the taxes. (2) All railroads doing business in this state shall furnish the commission with any information required by the commission, within the knowledge of the railroad companies, which will aid the commission in the collection of taxes from rail car companies.
Utah Code § 59-1-1406 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1406
§ 59-1-1406. Record retention -- Commission estimates tax if person fails to file a return.
Status: in_force

(1) A person subject to a tax, fee, or charge shall: (a) keep in a form prescribed by the commission books and records that are necessary to determine the amount of a tax, fee, or charge the person owes; (b) keep books and records described in Subsection (1)(a) for the time period during which an assessment may be made under Section 59-1-1408; and (c) open the person's books and records for examination at any time by: (i) the commission; or (ii) an agent or representative the commission designates. (2) (a) If a person required to file a return with the commission fails to file the return with the commission, the commission may estimate the tax, fee, or charge due from the best information or knowledge the commission can obtain. (b) An estimate the commission makes under Subsection (2)(a) is considered to be a return filed on the date the commission makes the estimate. (3) For the purpose of ascertaining the correctness of a return or for estimating a tax, fee, or charge due in accordance with Subsection (2)(a), the commission may: (a) examine the books and records bearing upon the matter required to be included in a return; (b) authorize an agent or representative designated by the commission to examine the books and records bearing upon the matter required to be included in a return; (c) require the attendance of: (i) an officer or employee of a person required to make a return; or (ii) a person having knowledge of a pertinent fact; (d) take testimony; or (e) require any other necessary information.
Utah Code § 59-2-1363 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1363
§ 59-2-1363. Misnomer or mistake as to ownership does not affect sale.
Status: in_force

If property is sold for correctly imposed taxes and tax notice charges as the property of a particular person, no misnomer of the owner or supposed owner, or other mistake relating to ownership, affects the sale or renders it void or voidable.
Utah Code § 59-10-103 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-103
§ 59-10-103. Definitions.
Status: in_force

(1) As used in this chapter: (a) (i) "Adjusted gross income": (A) for a resident or nonresident individual, means the same as that term is defined in Section 62, Internal Revenue Code; or (B) for a resident or nonresident estate or trust, is as calculated in Section 67(e), Internal Revenue Code. (ii) "Adjusted gross income" does not include: (A) income received from a loan forgiven in accordance with 15 U.S.C. Sec. 636(a)(36), to the extent that a deduction for the expenditures paid with the loan is disallowed, or a similar paycheck protection loan that is authorized by the federal government, provided in response to COVID-19, forgiven if the borrower meets the expenditure requirements, and exempt from federal income tax, to the extent that a deduction for the expenditures paid with the loan is disallowed; or (B) an amount that an individual receives in accordance with Section 6428, Internal Revenue Code, or an amount that an individual receives that is authorized by the federal government as a tax credit for the 2020 tax year, provided in response to COVID-19, paid in advance of the filing of the individual's 2020 federal income tax return, and exempt from federal income tax. (b) "Corporation" includes: (i) an association; (ii) a joint stock company; and (iii) an insurance company. (c) "COVID-19" means: (i) the severe acute respiratory syndrome coronavirus 2; or (ii) the disease caused by severe acute respiratory syndrome coronavirus 2. (d) "Distributable net income" means the same as that term is defined in Section 643, Internal Revenue Code. (e) "Employee" means the same as that term is defined in Section 59-10-401. (f) "Employer" means the same as that term is defined in Section 59-10-401. (g) "Federal taxable income": (i) for a resident or nonresident individual, means taxable income as defined by Section 63, Internal Revenue Code; or (ii) for a resident or nonresident estate or trust, is as calculated in Section 641(a) and (b), Internal Revenue Code. (h) "Fiduciary" means: (i) a guardian; (ii) a trustee; (iii) an executor; (iv) an administrator; (v) a receiver; (vi) a conservator; or (vii) any person acting in any fiduciary capacity for any individual. (i) "Guaranteed annuity interest" means the same as that term is defined in 26 C.F.R. Sec. 1.170A-6(c)(2). (j) "Homesteaded land diminished from the Uintah and Ouray Reservation" means the homesteaded land that was held to have been diminished from the Uintah and Ouray Reservation in Hagen v. Utah, 510 U.S. 399 (1994). (k) "Individual" means a natural person and includes aliens and minors. (l) "Irrevocable trust" means a trust in which the settlor may not revoke or terminate all or part of the trust without the consent of a person who has a substantial beneficial interest in the trust and the interest would be adversely affected by the exercise of the settlor's power to revoke or terminate all or part of the trust. (m) "Military service" means the same as that term is defined in Pub. L. No. 108-189, Sec. 101. (n) "Nonresident individual" means an individual who is not a resident of this state. (o) "Nonresident trust" or "nonresident estate" means a trust or estate which is not a resident estate or trust. (p) (i) "Partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization: (A) through or by means of which any business, financial operation, or venture is carried on; and (B) that is not, within the meaning of this chapter, a trust, an estate, or a corporation. (ii) "Partnership" does not include any organization not included under the definition of "partnership" in Section 761, Internal Revenue Code. (iii) "Partner" includes a member in a syndicate, group, pool, joint venture, or organization described in Subsection (1)(p)(i). (q) "Pass-through entity" means the same as that term is defined in Section 59-10-1402. (r) "Pass-through entity taxpayer" means the same as that term is defined in Section 59-10-1402. (s) "Qualified nongrantor charitable lead trust" means a trust: (i) that is irrevocable; (ii) that has a trust term measured by: (A) a fixed term of years; or (B) the life of a person living on the day on which the trust is created; (iii) under which: (A) a portion of the value of the trust assets is distributed during the trust term: (I) to an organization described in Section 170(c), Internal Revenue Code; and (II) as a guaranteed annuity interest or a unitrust interest; and (B) assets remaining in the trust at the termination of the trust term are distributed to a beneficiary: (I) designated in the trust; and (II) that is not an organization described in Section 170(c), Internal Revenue Code; (iv) for which the trust is allowed a deduction under Section 642(c), Internal Revenue Code; and (v) under which the grantor of the trust is not treated as the owner of any portion of the trust for federal income tax purposes. (t) "Resident individual" means an individual who is domiciled in this state for any period of time during the taxable year, but only for the duration of the period during which the individual is domiciled in this state. (u) "Resident estate" or "resident trust" means the same as that term is defined in Section 75B-2-103. (v) " Service member" means the same as that term is defined in Pub. L. No. 108-189, Sec. 101. (w) "State income tax percentage for a nonresident estate or trust" means a percentage equal to a nonresident estate's or trust's state taxable income for the taxable year divided by the nonresident estate's or trust's total adjusted gross income for that taxable year after making the adjustments required by: (i) Section 59-10-202; (ii) Section 59-10-207; (iii) Section 59-10-209.1; or (iv) Section 59-10-210. (x) "State income tax percentage for a nonresident individual" means a percentage equal to a nonresident individual's state taxable income for the taxable year divided by the difference between: (i) subject to Section 59-10-1405, the nonresident individual's total adjusted gross income for that taxable year, after making the: (A) additions and subtractions required by Section 59-10-114; and (B) adjustments required by Section 59-10-115; and (ii) if the nonresident individual described in Subsection (1)(x)(i) is a service member, the compensation the service member receives for military service if the service member is serving in compliance with military orders. (y) "State income tax percentage for a part-year resident individual" means, for a taxable year, a fraction: (i) the numerator of which is the sum of: (A) subject to Section 59-10-1404.5, for the time period during the taxable year that the part-year resident individual is a resident, the part-year resident individual's total adjusted gross income for that time period, after making the: (I) additions and subtractions required by Section 59-10-114; and (II) adjustments required by Section 59-10-115; and (B) for the time period during the taxable year that the part-year resident individual is a nonresident, an amount calculated by: (I) determining the part-year resident individual's adjusted gross income for that time period, after making the: (Aa) additions and subtractions required by Section 59-10-114; and (Bb) adjustments required by Section 59-10-115; and (II) calculating the portion of the amount determined under Subsection (1)(y)(i)(B)(I) that is derived from Utah sources in accordance with Section 59-10-117; and (ii) the denominator of which is the difference between: (A) the part-year resident individual's total adjusted gross income for that taxable year, after making the: (I) additions and subtractions required by Section 59-10-114; and (II) adjustments required by Section 59-10-115; and (B) if the part-year resident individual is a service member, any compensation the service member receives for military service during the portion of the taxable year that the service member is a nonresident if the service member is serving in compliance with military orders. (z) "Taxable income" or "state taxable income": (i) subject to Section 59-10-1404.5, for a resident individual, means the resident individual's adjusted gross income after making the: (A) additions and subtractions required by Section 59-10-114; and (B) adjustments required by Section 59-10-115; (ii) for a nonresident individual, is an amount calculated by: (A) determining the nonresident individual's adjusted gross income for the taxable year, after making the: (I) additions and subtractions required by Section 59-10-114; and (II) adjustments required by Section 59-10-115; and (B) calculating the portion of the amount determined under Subsection (1)(z)(ii)(A) that is derived from Utah sources in accordance with Section 59-10-117; (iii) for a resident estate or trust, is as calculated under Section 59-10-201.1; and (iv) for a nonresident estate or trust, is as calculated under Section 59-10-204. (aa) "Taxpayer" means any of the following that has income subject in whole or part to the tax imposed by this chapter: (i) an individual; (ii) an estate, a trust, or a beneficiary of an estate or a trust that is not a pass-through entity or a pass-through entity taxpayer; (iii) a pass-through entity; or (iv) a pass-through entity taxpayer. (bb) "Trust term" means a time period: (i) beginning on the day on which a qualified nongrantor charitable lead trust is created; and (ii) ending on the day on which the qualified nongrantor charitable lead trust described in Subsection (1)(bb)(i) terminates. (cc) "Uintah and Ouray Reservation" means the lands recognized as being included within the Uintah and Ouray Reservation in: (i) Hagen v. Utah, 510 U.S. 399 (1994); and (ii) Ute Indian Tribe v. Utah, 114 F.3d 1513 (10th Cir. 1997). (dd) "Unadjusted income" means an amount equal to the difference between: (i) the total income required to be reported by a resident or nonresident estate or trust on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year; and (ii) the sum of the following: (A) fees paid or incurred to the fiduciary of a resident or nonresident estate or trust: (I) for administering the resident or nonresident estate or trust; and (II) that the resident or nonresident estate or trust deducts as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year; (B) the income distribution deduction that a resident or nonresident estate or trust deducts under Section 651 or 661, Internal Revenue Code, as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year; (C) the amount that a resident or nonresident estate or trust deducts as a deduction for estate tax or generation skipping transfer tax under Section 691(c), Internal Revenue Code, as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year; and (D) the amount that a resident or nonresident estate or trust deducts as a personal exemption under Section 642(b), Internal Revenue Code, as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year. (ee) "Unitrust interest" means the same as that term is defined in 26 C.F.R. Sec. 1.170A-6(c)(2). (ff) "Ute tribal member" means an individual who is enrolled as a member of the Ute Indian Tribe of the Uintah and Ouray Reservation. (gg) "Ute tribe" means the Ute Indian Tribe of the Uintah and Ouray Reservation. (hh) "Wages" means the same as that term is defined in Section 59-10-401. (2) (a) Any term used in this chapter has the same meaning as when used in comparable context in the laws of the United States relating to federal income taxes unless a different meaning is clearly required. (b) Any reference to the Internal Revenue Code or to the laws of the United States shall mean the Internal Revenue Code or other provisions of the laws of the United States relating to federal income taxes that are in effect for the taxable year. (c) Any reference to a specific section of the Internal Revenue Code or other provision of the laws of the United States relating to federal income taxes shall include any corresponding or comparable provisions of the Internal Revenue Code as amended, redesignated, or reenacted.
Utah Code § 59-7-522 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-522
§ 59-7-522. Overpayments.
Status: in_force

(1) As used in this section, "overpayment" means the same as that term is defined in Section 59-1-1409. (2) (a) Subject to Subsection (2)(b), a claim for credit or refund of an overpayment that is attributable to a Utah net loss carry forward shall be filed within three years from the due date of the return for the taxable year of the Utah net loss. (b) The three-year period described in Subsection (2)(a) shall be extended by any extension of time provided in statute for filing the return described in Subsection (2)(a). (3) The commission shall make a credit against or refund of any overpayment of a tax under this chapter for a taxable year if, in accordance with Section 59-7-519: (a) (i) a corporation agrees with the commissioner of internal revenue for an extension, or a renewal of an extension, of the period for proposing and assessing a deficiency in federal income tax for that taxable year; or (ii) there is a change in or correction of federal taxable income for that taxable year; and (b) the corporation files a claim for the credit or refund before the expiration of the time period within which the commission may assess a deficiency. (4) The commission shall make a credit or refund within a 30-day period after the day on which a court's decision to require the commission to credit or refund the amount of an overpayment to a taxpayer is final.
Utah Code § 59-22-303 — Utah Code / Title 59 / Chapter 59-22 / § 59-22-303
§ 59-22-303. Allocable share.
Status: in_force

(1) "Allocable Share," which is referenced in Subsection 59-22-202(3), is defined in the Master Settlement Agreement as follows: "Allocable Share" means the percentage set forth for the State in question as listed in Exhibit A hereto, without regard to any subsequent alteration or modification of such State's percentage share agreed to or by or among any States; or, solely for the purpose of calculating payments under subsection IX(c)(2) (and corresponding payments under subsection IX(i)), the percentage disclosed for the State in question pursuant to subsection IX(c)(2)(A) prior to June 30, 1999, without regard to any subsequent alteration or modification of such State's percentage share agreed to by or among any States. (2) The percentage set forth for Utah in Exhibit A to the Master Settlement Agreement is 0.4448869%. (3) The percentage for calculating "Strategic Contribution Payments" to Utah under subsection IX(c)(2) is to be determined by a three-member Allocation Committee in accordance with Exhibit U of the Master Settlement Agreement.
Utah Code § 59-1-303 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-303
§ 59-1-303. Authorization for commission to apply overpayment of any tax or fee against taxpayer's liability for any tax or fee.
Status: in_force

(1) For purposes of this section: (a) "Overpayment" means an amount equal to the sum of: (i) the amount by which a tax or fee a taxpayer paid exceeds the taxpayer's liability for the tax or fee; and (ii) interest accruing to the amount described in Subsection (1)(a)(i). (b) "Tax or fee" means any tax or fee administered by the commission. (2) The commission may apply an overpayment of any tax or fee against a taxpayer's liability for any tax or fee. (3) If the commission applies an overpayment of a tax or fee against a taxpayer's liability for a tax or fee, the commission shall notify the taxpayer in writing.
Utah Code § 59-13-211 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-211
§ 59-13-211. Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.
Status: in_force

(1) A distributor who does not maintain adequate motor fuel records at one location in this state so that an audit of the records may be made, may be required to: (a) forward the necessary records to Salt Lake City; or (b) pay the necessary expenses of an auditor to make the examination at the proper division office. (2) Funds collected under this section: (a) shall be deposited with the state treasurer; and (b) are dedicated credits for the commission.
Utah Code § 59-13-102 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-102
§ 59-13-102. Definitions.
Status: in_force

As used in this chapter: (1) "Aviation fuel" means fuel that is sold at airports and used exclusively for the operation of aircraft. (2) "Clean fuel" means: (a) the following special fuels: (i) propane; (ii) compressed natural gas; (iii) liquified natural gas; (iv) electricity; or (v) hydrogen; or (b) any motor or special fuel that meets the clean fuel vehicle standards in the federal Clean Air Act Amendments of 1990, Title II. (3) "Commission" means the State Tax Commission. (4) "Consumer Price Index" means the Consumer Price Index for All Urban Consumers as published by the Bureau of Labor Statistics of the United States Department of Labor. (5) (a) "Diesel fuel" means any liquid that is commonly or commercially known, offered for sale, or used as a fuel in diesel engines. (b) "Diesel fuel" includes any combustible liquid, by whatever name the liquid may be known or sold, when the liquid is used in an internal combustion engine for the generation of power to operate a motor vehicle licensed to operate on the highway, except fuel that is subject to the tax imposed in Part 2, Motor Fuel, and Part 4, Aviation Fuel, of this chapter. (6) "Diesel gallon equivalent" means 6.06 pounds of liquified natural gas. (7) "Distributor" means any person in this state who: (a) imports or causes to be imported motor fuel for use, distribution, or sale, whether at retail or wholesale; (b) produces, refines, manufactures, or compounds motor fuel in this state for use, distribution, or sale in this state; (c) is engaged in the business of purchasing motor fuel for resale in wholesale quantities to retail dealers of motor fuel and who accounts for his own motor fuel tax liability; or (d) for purposes of Part 4, Aviation Fuel, only, makes retail sales of aviation fuel to: (i) federally certificated air carriers; and (ii) other persons. (8) "Dyed diesel fuel" means diesel fuel that is dyed in accordance with 26 U.S.C. Sec. 4082 or United States Environmental Protection Agency or Internal Revenue Service regulations and that is considered destined for nontaxable off-highway use. (9) "Exchange agreement" means an agreement between licensed suppliers where one is a position holder in a terminal who agrees to deliver taxable motor fuel or special fuel to the other supplier or the other supplier's customer at the loading rack of the terminal where the delivering supplier holds an inventory position. (10) "Federally certificated air carrier" means a person who holds a certificate issued by the Federal Aviation Administration authorizing the person to conduct an all-cargo operation or scheduled operation, as defined in 14 C.F.R. Sec. 110.2. (11) "Fuels" means any gas, liquid, solid, mixture, or other energy source which is generally used in an engine or motor for the generation of power, including aviation fuel, clean fuel, diesel fuel, motor fuel, and special fuel. (12) "Gasoline gallon equivalent" means: (a) 5.660 pounds of compressed natural gas; or (b) 2.198 pounds of hydrogen. (13) "Highway" means every way or place, of whatever nature, generally open to the use of the public for the purpose of vehicular travel notwithstanding that the way or place may be temporarily closed for the purpose of construction, maintenance, or repair. (14) "Motor fuel" means fuel that is commonly or commercially known or sold as gasoline or gasohol and is used for any purpose, but does not include aviation fuel. (15) "Motor fuels received" means: (a) motor fuels that have been loaded at the refinery or other place into tank cars, placed in any tank at the refinery from which any withdrawals are made directly into tank trucks, tank wagons, or other types of transportation equipment, containers, or facilities other than tank cars, or placed in any tank at the refinery from which any sales, uses, or deliveries not involving transportation are made directly; or (b) motor fuels that have been imported by any person into the state from any other state or territory by tank car, tank truck, pipeline, or any other conveyance at the time when, and the place where, the interstate transportation of the motor fuel is completed within the state by the person who at the time of the delivery is the owner of the motor fuel. (16) "Oil pricing service" means an organization that: (a) publishes wholesale petroleum prices within the United States; (b) publishes at least 25,000 rack prices on a daily basis; and (c) receives daily gasoline and diesel prices from at least 100,000 retail outlets in the United States and Canada. (17) (a) "Qualified motor vehicle" means a special fuel-powered motor vehicle used, designed, or maintained for transportation of persons or property which: (i) has a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds; (ii) has three or more axles regardless of weight; or (iii) is used in a combination of vehicles when the weight of the combination of vehicles exceeds 26,000 pounds gross vehicle weight. (b) "Qualified motor vehicle" does not include a recreational vehicle not used in connection with any business activity. (18) "Rack" means a deck, platform, or open bay which consists of a series of metered pipes and hoses for the delivery or removal of motor fuel or diesel fuel from a refinery or terminal into a motor vehicle, rail car, or vessel. (19) (a) "Removal" means the physical transfer of motor fuel or diesel fuel from a production, manufacturing, terminal, or refinery facility and includes use of motor fuel or diesel fuel. (b) "Removal" does not include: (i) loss by evaporation or destruction; or (ii) transfers between refineries, racks, or terminals. (20) (a) "Special fuel" means any fuel regardless of name or character that: (i) is usable as fuel to operate or propel a motor vehicle upon the public highways of the state; and (ii) is not taxed under the category of aviation or motor fuel. (b) Special fuel includes: (i) fuels that are not conveniently measurable on a gallonage basis; and (ii) diesel fuel. (21) "Statewide average rack price of a gallon of motor fuel" means the average rack price of a gallon of motor fuel determined by calculating the average of the Salt Lake City and Cedar City terminal prices of the average daily average net closing price of a gallon of branded regular, 10% ethanol, 9.0 Reid Vapor Pressure unleaded motor fuel for each terminal. (22) "Supplier" means a person who: (a) imports or acquires immediately upon importation into this state motor fuel or diesel fuel from within or without a state, territory, or possession of the United States or the District of Columbia; (b) produces, manufactures, refines, or blends motor fuel or diesel fuel in this state; (c) otherwise acquires for distribution or sale in this state, motor fuel or diesel fuel with respect to which there has been no previous taxable sale or use; or (d) is in a two party exchange where the receiving party is deemed to be the supplier. (23) "Terminal" means a facility for the storage of motor fuel or diesel fuel which is supplied by a motor vehicle, pipeline, or vessel and from which motor fuel or diesel fuel is removed for distribution at a rack. (24) "Two party exchange" means a transaction in which motor fuel or special fuel is transferred between licensed suppliers in accordance with an exchange agreement. (25) "Undyed diesel fuel" means diesel fuel that is not subject to the dyeing requirements in accordance with 26 U.S.C. Sec. 4082 or United States Environmental Protection Agency or Internal Revenue Service regulations. (26) "Use" means the consumption of special fuel for the operation or propulsion of a motor vehicle upon the public highways of the state and includes the reception of special fuel into the fuel supply tank of a motor vehicle. (27) "User" means any person who uses special fuel within this state in an engine or motor for the generation of power to operate or propel a motor vehicle upon the public highways of the state. (28) "Ute tribal member" means an enrolled member of the Ute tribe. (29) "Ute tribe" means the Ute Indian Tribe of the Uintah and Ouray Reservation. (30) "Ute trust land" means the lands: (a) of the Uintah and Ouray Reservation that are held in trust by the United States for the benefit of: (i) the Ute tribe; (ii) an individual; or (iii) a group of individuals; or (b) specified as trust land by agreement between the governor and the Ute tribe meeting the requirements of Subsections 59-13-201.5(3) and 59-13-301.5(3).
Utah Code § 59-13-202.5 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-202.5
§ 59-13-202.5. 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, or licensed distributor, who without fault, sustains a loss or destruction of 8,000 or more gallons of motor 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 motor 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 motor 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, or licensed distributor who has paid the tax on motor 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 motor 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, or licensed distributor is entitled to a refund or credit of motor fuel tax if: (i) dyed diesel fuel or special fuel is mixed with motor fuel; and (ii) the retailer, wholesaler, or licensed distributor: (A) returns the mixed motor fuel to the refinery for re-refining; and (B) has paid the tax on the motor 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 motor 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 motor 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 motor 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 actually required to be re-refined. (ii) The claimant shall support the claim by submitting written verification from a refinery that: (A) the motor fuel mixed with the dyed diesel fuel or special fuel was returned to the refinery for re-refinement; and (B) motor fuel tax was paid on the returned motor 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. (8) Any refund or credit made under this section does not affect any deduction allowed under Section 59-13-207.
Utah Code § 59-10-503 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-503
§ 59-10-503. Returns by husband and wife.
Status: in_force

(1) A husband and wife may make a single return jointly with respect to the tax imposed by this chapter even though one of the spouses has neither gross income nor deductions, except as follows: (a) No joint return shall be made if the husband and wife are not permitted to file a joint return for federal income tax purposes. (b) If the federal income tax liability of husband or wife is determined on a separate return for federal income tax purposes, the income tax liability of each spouse shall be determined on a separate return under this chapter. (c) If the federal income tax liabilities of husband and wife, other than a husband and wife described in Subsection (1)(b), are determined on a joint federal return, they shall file a joint return under this chapter and their tax liability shall be joint and several. (d) If neither spouse is required to file a federal income tax return and either or both are required to file an income tax return under this chapter, they may elect to file separate or joint returns and their tax liability shall be several or joint and several, in accordance with the election made. (2) If either husband or wife is a resident and the other is a nonresident, they shall file separate income tax returns in this state on such forms as may be required by the commission, in which event their tax liability shall be several. They may elect to determine their joint taxable income as if both were residents, in which event their tax liability shall be joint and several.
Utah Code § 59-2a-802 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-802
§ 59-2a-802. Application -- Rulemaking authority.
Status: in_force

(1) The owner of the property shall apply for a deferral on or before the later of: (a) June 30, 2025; or (b) if an appeal of valuation or equalization of a property described in Subsection 59-2a-801(1) is filed with a county board of equalization, the commission, or a court of competent jurisdiction, 30 days after the day on which the county board of equalization, the commission, or a court of competent jurisdiction issues a final, unappealable judgment or order. (2) An indigent individual may apply and potentially qualify for deferral under this part, Part 7, Discretionary Deferral, or Part 9, Nondiscretionary Deferral for Elderly Property Owners, an abatement, or both. (3) An applicant shall include in an application a signed statement that describes the eligibility of the applicant for deferral. (4) Both spouses shall sign an application if the application seeks a deferral or abatement on a residence: (a) in which both spouses reside; and (b) that the spouses own as joint tenants. (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement this section.
Utah Code § 59-7-405 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-405
§ 59-7-405. Commission empowered to make rules.
Status: in_force

The commission shall prescribe such rules as necessary to reflect a corporation's tax liability and to prevent avoidance of corporate tax liability in accordance with the provisions of this part.
Utah Code § 59-12-117 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-117
§ 59-12-117. Refusal to make or falsifying returns -- Evasion of payment of a tax -- Aiding or abetting an attempt to evade the payment of a tax -- Penalties -- Criminal violations.
Status: in_force

(1) It is unlawful for any seller to: (a) refuse to make any return required to be made under this chapter; (b) make any false or fraudulent return or false statement on any return; (c) evade the payment of a tax, or any part of a tax imposed by this chapter; or (d) aid or abet another in any attempt to evade the payment of the tax or any part imposed by this chapter. (2) Any person violating any of the provisions of this chapter, except as provided in Section 59-12-107, is guilty of a criminal violation as provided in Section 59-1-401. (3) In addition to the penalties described in Subsection (2), any person who knowingly swears to or verifies any false or fraudulent return, or any return containing any false or fraudulent statement is guilty of the offense of perjury and on conviction of perjury shall be punished in the manner provided by law. (4) Any company making a false return or a return containing a false statement is guilty of a criminal violation as provided in Section 59-1-401. (5) Any person failing or refusing to furnish any return required to be made, failing or refusing to furnish a supplemental return or other data required by the commission, or rendering a false or fraudulent return is guilty of a criminal violation as provided in Section 59-1-401 for each offense. (6) Any person required to make, render, sign, or verify any report under this chapter, who makes any false or fraudulent return with intent to defeat or evade the assessment or determination of amount due required by law to be made is guilty of a criminal violation as provided in Section 59-1-401 for each offense. (7) Any violation of the provisions of this chapter, except as otherwise provided, shall be a criminal violation as provided in Section 59-1-401.
Utah Code § 59-10-116.1 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-116.1
§ 59-10-116.1. Exemption for out-of-state employee.
Status: in_force

(1) As used in this section: (a) "Declared state disaster or emergency" is as defined in Section 53-2a-1202. (b) "Disaster period" is as defined in Section 53-2a-1202. (c) "Out-of-state business" is as defined in Section 53-2a-1202. (d) "Out-of-state employee" is as defined in Section 53-2a-1202. (2) An out-of-state employee, including a pass-through entity taxpayer who is an out-of-state employee, is exempt from a tax under this chapter for income earned or passed through: (a) from an out-of-state business; (b) during a disaster period; and (c) as a result of the out-of-state business responding to a declared state disaster or emergency.
Utah Code § 59-10-117.5 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-117.5
§ 59-10-117.5. Nonresident individual wage exemption.
Status: in_force

(1) As used in this section: (a) "Day" means any period of time during a calendar day that an individual is present in the state, unless the presence is solely for transportation through the state. (b) "Wages" means income that: (i) is received by an individual for employment duties performed inside this state; and (ii) would be subject to withholding in accordance with Section 59-10-402 without regard to Subsection 59-10-402(5)(a). (2) A nonresident individual's wages may not be considered income derived from Utah sources if: (a) the nonresident individual has no other income from sources within this state for the taxable year in which the nonresident individual receives the wages; (b) the nonresident individual is present in this state to perform employment duties for 20 or fewer days during the tax year; and (c) the nonresident individual's state of residence: (i) provides a substantially similar exclusion; or (ii) does not impose a state individual income tax. (3) This section does not apply to wages received by: (a) an individual who is a professional athlete or a member of a professional athletic team; (b) an individual who is a professional entertainer and who performs services in the professional performing arts; (c) an individual of prominence who performs services for wages on a per-event basis; (d) an individual who performs construction services to improve real property, predominantly on a construction site, as a laborer; (e) an individual who is a key employee, without regard to ownership or the existence of a benefit plan, for the year immediately preceding the current tax year pursuant to Subsection 416(i), Internal Revenue Code; or (f) an individual who is an employee of a non-corporate employer, and who would be a key employee without regard to ownership or the existence of a benefit plan, for the year immediately preceding the current tax year pursuant to Subsection 416(i), Internal Revenue Code, if: (i) the term "employee" were substituted for the term "officer"; and (ii) the individual is one of the non-corporate employer's 50 highest paid employees without regard to whether the individual is an officer.
Utah Code § 59-14-606 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-606
§ 59-14-606. Reporting by stamping agents.
Status: in_force

(1) A stamping agent shall submit the following information to the commission not later than 30 calendar days after the end of each calendar quarter, or more frequently if required by the commission by administrative rule in accordance with Section 59-14-607: (a) a list by brand family of the total number of cigarettes for which the stamping agent affixed stamps during the reporting period; (b) the equivalent stick count for roll your own tobacco, for which the stamping agent paid the tobacco product tax during the reporting period; (c) the equivalent total number of cigarettes or stick count for which the stamping agent paid taxes for the reporting period; and (d) any other information the commission determines is necessary to enforce this part. (2) The stamping agent shall maintain, and make available to the commission, all invoices and documentation of sales of all nonparticipating manufacturer cigarettes and any other information relied upon in reporting to the commission for a period of five years. (3) The commission may share information received under this part with federal, state, or local agencies as necessary for enforcement of this part, the Model Tobacco Settlement Act, or corresponding laws of other states. (4) For purposes of complying with the Model Tobacco Settlement Act, the commission may require, at any time, from the nonparticipating manufacturer and from the financial institution in which the manufacturer has established a qualified escrow fund, proof of: (a) the amount of money in the fund, exclusive of interest; (b) the amount and date of each deposit to the fund; and (c) the amount and date of each withdrawal from the fund. (5) In addition to the information required to be submitted pursuant to Sections 59-14-214 and 59-22-203 and this part, the commission may require by administrative rule adopted pursuant to Section 59-14-607, a stamping agent or tobacco product manufacturer to submit any additional information including samples of the packaging or labeling of each brand family, as is necessary to enable the commission to determine whether a tobacco product manufacturer is in compliance with this part. (6) No person shall be issued a license or granted a renewal of a license to act as a stamping agent unless the person has certified in writing, under penalty of perjury, that the person will comply fully with this part. (7) A person required to file a report under this section who fails to timely file the report, or who provides false or misleading information on, or in relation to, the report: (a) is guilty of a class B misdemeanor; and (b) is subject to: (i) revocation or suspension of a license under Part 2, Cigarettes; and (ii) a civil penalty, imposed by the commission, in an amount that does not exceed the greater of: (A) 500% of the retail value of the cigarettes for which an accurate report was not filed; or (B) $5,000.
Utah Code § 59-12-353 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-353
§ 59-12-353. Additional municipal transient room tax.
Status: in_force

The governing body of a municipality may, in addition to the tax authorized under Section 59-12-352, impose a tax of not to exceed .5% on charges for the accommodations and services described in Subsection 59-12-103(1)(i) if the governing body of the municipality: (1) before January 1, 1996, levied and collected a license fee or tax under Section 10-1-203; and (2) before January 1, 1997, took official action to obligate the municipality in reliance on the license fees or taxes under Subsection (1) to the payment of debt service on bonds or other indebtedness, including lease payments under a lease purchase agreement.
Utah Code § 59-32-103 — Utah Code / Title 59 / Chapter 59-32 / § 59-32-103
§ 59-32-103. Payment of tax -- Revenue distribution -- Expenditure of tax revenue -- Administration.
Status: in_force

(1) (a) The tax imposed by this chapter shall be paid: (i) by the producer of oil or gas subject to the tax to the commission; and (ii) on a quarterly basis on or before the last day of the month following each calendar quarterly period electronically in a manner prescribed by the commission. (b) For purposes of this Subsection (1), the commission may require necessary information from producers regarding oil or gas production. (2) The commission shall distribute the revenue collected from the tax under this chapter: (a) to the county within which the revenue is collected from oil or gas production; and (b) within 60 days from the date on which the tax is paid. (3) (a) (i) If a county has created a qualifying special service district, the county treasurer shall transfer the revenue distributed to the county under Subsection (2) to the qualifying special service district. (ii) A qualifying special service district described in Subsection (3)(a)(i) shall expend the revenue as provided in Subsection (4). (b) (i) If a county has not created a qualifying special service district, the county treasurer shall deposit the revenue distributed to the county under Subsection (2) into a special revenue fund that is created to hold the revenue and is separate from the county's general fund. (ii) A county described in Subsection (3)(b)(i) shall expend the revenue as provided in Subsection (4). (4) The revenue collected from the tax under this chapter may only be expended for transportation projects that mitigate the direct impacts of oil or gas production on qualifying roads located within the recipient county. (5) The commission shall: (a) administer, collect, and enforce the tax under this chapter in accordance with Chapter 1, General Taxation Policies; and (b) retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from the tax under this chapter.
Utah Code § 59-10-402 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-402
§ 59-10-402. Requirement of withholding -- Exceptions.
Status: in_force

(1) As used in this section: (a) "Day" means any period of time during a calendar day that an individual is present in the state, unless the presence is solely for transportation through the state. (b) "Related entity" means: (i) a stockholder who is an individual, or a member of the stockholder's family as described in Section 318, Internal Revenue Code, if the stockholder and the members of the stockholder's family own, in the aggregate, at least 50% of the value of the nonresident individual's outstanding stock; (ii) a stockholder, or a stockholder's partnership, limited liability company, estate, trust, or corporation, if the stockholder and the stockholder's partnerships, limited liability companies, estates, trusts, or corporations own, in the aggregate, at least 50% of the value of the nonresident individual's outstanding stock; or (iii) a corporation, or a party related to the corporation in a manner that would require an attribution of stock from the corporation to the party or from the party to the corporation under the attribution rules of the Internal Revenue Code if the taxpayer owns, directly, indirectly, beneficially, or constructively, at least 50% of the value of the corporation's outstanding stock. (c) "Related person" means a person that, with respect to the nonresident individual during all or any portion of the taxable year, is: (i) a related entity; (ii) a component member as defined in Subsection 1563(b), Internal Revenue Code; (iii) a person to or from whom there is attribution of stock ownership in accordance with Subsection 1563(e), Internal Revenue Code; or (iv) a person that, notwithstanding the form of organization, bears the same relationship to the nonresident individual as a person described in Subsection (1)(c)(i), (ii), or (iii). (2) For purposes of determining whether the ownership requirements of a related entity are satisfied, a person shall: (a) use the attribution rules of the Internal Revenue Code; and (b) include direct, indirect, beneficial, or constructive ownership. (3) Each employer making payment of wages shall deduct and withhold from wages an amount to be determined by a commission rule that will, as closely as possible, pay the income tax imposed by this chapter. (4) (a) Any employer described in Subsection (3) that is to do business within the state for a period not to exceed 60 days in the aggregate during any calendar year may be relieved from the requirement provided for under this part for such period by furnishing to the commission in advance a certificate so certifying. (b) If an employer described in Subsection (4)(a) thereafter does business within the state for a period in excess of 60 days, that employer shall be liable for all the tax that the employer would have been required to deduct and withhold. (c) Upon a showing of good cause by the employer, the commission may extend for a period of not to exceed 30 days the time during which the employer is not required to deduct and withhold the tax. (5) (a) (i) An employer described in Subsection (3) may not deduct or withhold any amount from wages paid to a nonresident individual if the nonresident individual's wages are excluded from state source income in accordance with Section 59-10-117.5 without regard to Subsection 59-10-117.5(2)(a). (ii) For purposes of Subsection (5)(a)(i), an employer shall calculate the number of days described in Subsection 59-10-117.5(2)(b) by including the days the nonresident employee is present in the state to perform employment duties on behalf of the employer or any related person. (b) If a nonresident individual is present in this state to perform employment duties for the employer, a related person, or a combination of the employer and a related person for more than 20 days during a calendar year, the employer shall be liable for all the tax that the employer would have been required to deduct and withhold. (6) The exceptions described in Subsections (4)(a) and (5)(a) are from the withholding requirement described in Subsection (3), not from an individual's obligation to pay income taxes as provided in Part 1, Determination and Reporting of Tax Liability and Information. (7) (a) The amount withheld under this section shall be allowed to the recipient of the income as a credit against the tax imposed by this chapter. (b) Except as provided in Subsection (7)(c), the amount withheld during any calendar year shall be allowed as a credit for the taxable year that begins in the calendar year in which the amount is withheld. (c) If more than one taxable year begins in a calendar year, the withheld amount shall be allowed as a credit for the last taxable year that begins in the calendar year in which the amount is withheld.
Utah Code § 59-7-103 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-103
§ 59-7-103. Chapter applicable to receivers, trustees in bankruptcy and assignees.
Status: in_force

Unless otherwise provided in this chapter, receivers, trustees in bankruptcy, and assignees for creditors required to make returns under this chapter shall be subject to the provisions of this chapter.
Utah Code § 59-7-533 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-533
§ 59-7-533. Interest on overpayments.
Status: in_force

Interest shall be allowed and paid upon any overpayment in respect of any tax imposed by this chapter at the rate and in the manner prescribed in Section 59-1-402.
Utah Code § 59-7-401 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-401
§ 59-7-401. Determining threshold level of business activity for corporations organized or incorporated outside of the United States.
Status: in_force

(1) Except as provided in Subsection (2), in determining whether a corporation is a foreign operating company or has met the threshold level of business activity, business activity within and without the United States shall be measured by means of the factors ordinarily applicable under Sections 59-7-312 through 59-7-319. (2) (a) Any taxpayer who would ordinarily be required to apportion business income in accordance with Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions, shall use a two-factor formula of property and payroll. (b) The results of the property and payroll factor computation shall be divided by two, or by one if either the property or payroll factor has a denominator of zero.
Utah Code § 59-7-705 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-705
§ 59-7-705. Minimum tax not applicable to an S corporation.
Status: in_force

The minimum tax provided in Section 59-7-104 does not apply to an S corporation subject to taxation under Section 59-7-701.
Utah Code § 59-12-406 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-406
§ 59-12-406. Seller or certified service provider reliance on commission information.
Status: in_force

A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the tax is as a result of the seller's or certified service provider's reliance on incorrect data provided by the commission in a database created by the commission: (1) containing tax rates, boundaries, or local taxing jurisdiction assignments; or (2) indicating the taxability of tangible personal property, a product transferred electronically, or a service.
Utah Code § 59-2-906 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-906
§ 59-2-906. Rates fixed by commission valid.
Status: in_force

The action of the commission in fixing the rate of taxation for state and state school purposes is a valid rate.
Utah Code § 59-1-1003 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1003
§ 59-1-1003. Penalty waiver.
Status: in_force

The commission shall waive penalties on taxpayer underpayments that are attributable to incorrect written advice obtained from the commission unless the taxpayer has given the commission inaccurate or insufficient information.
Utah Code § 59-12-1805 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1805
§ 59-12-1805. 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 § 59-1-607 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-607
§ 59-1-607. Decision of district court as final determination.
Status: in_force

Unless stayed, the decision of the district court shall be binding upon all parties until changed upon appeal. If no appeal is taken, the decision of the court shall constitute a final determination of the matter.
Utah Code § 59-1-1304 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1304
§ 59-1-1304. Penalty for taxpayer failure to disclose a reportable transaction.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b), a taxpayer that fails to disclose a reportable transaction as required by Section 59-1-1303 is subject to a penalty of $15,000. (b) A taxpayer that fails to disclose a listed transaction as required by Section 59-1-1303 is subject to a penalty of $30,000. (2) A penalty imposed by this section is in addition to any other penalty imposed by this title.
Utah Code § 59-7-404.5 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-404.5
§ 59-7-404.5. Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor.
Status: in_force

For purposes of apportionment under Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions: (1) corporations filing a combined report under Section 59-7-402 or 59-7-403 may not include intercompany sales or other intercompany transactions between the corporations included in the combined report in determining the sales factor; (2) corporations filing a combined report under Section 59-7-402 or 59-7-403 may not include intercompany rents or other intercompany transactions between the corporations included in the combined report in determining the property factor; and (3) the amounts of the numerators in this state of the property, payroll, and sales factors of an out-of-state business, as defined in Section 53-2a-1202, that are directly related to disaster- or emergency-related work, as defined in Section 53-2a-1202, during a disaster period, as defined in Section 53-2a-1202, may not be included in the apportionment fraction of the combined group.
Utah Code § 59-7-802 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-802
§ 59-7-802. Taxation of unrelated business income.
Status: in_force

(1) An organization which is exempt from taxation as provided in Subsection 59-7-102(1) or Section 59-10-126 shall be subject to the tax imposed by this part on its Utah unrelated business income. (2) Utah unrelated business income shall be taxed at the rate provided in Section 59-7-104 except that the minimum tax does not apply to organizations subject to the tax under this part.
Utah Code § 59-12-107 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-107
§ 59-12-107. Definitions -- Collection, remittance, and payment of tax by sellers or other persons -- Returns -- Reports -- Direct payment by purchaser of vehicle -- Other liability for collection -- Rulemaking authority -- Credits -- Treatment of bad debt -- Penalties and interest.
Status: in_force

(1) As used in this section: (a) "Ownership" means direct ownership or indirect ownership through a parent, subsidiary, or affiliate. (b) "Related seller" means a seller that: (i) meets one or more of the criteria described in Subsection (2)(a)(i); and (ii) delivers tangible personal property, a service, or a product transferred electronically that is sold: (A) by a seller that does not meet one or more of the criteria described in Subsection (2)(a)(i); and (B) to a purchaser in the state. (c) "Substantial ownership interest" means an ownership interest in a business entity if that ownership interest is greater than the degree of ownership of equity interest specified in 15 U.S.C. Sec. 78p, with respect to a person other than a director or an officer. (2) (a) Except as provided in Subsection (2)(f), Section 59-12-107.1, or Section 59-12-123, and subject to Subsection (2)(g), each seller shall pay or collect and remit the sales and use taxes imposed by this chapter if within this state the seller: (i) has or utilizes: (A) an office; (B) a distribution house; (C) a sales house; (D) a warehouse; (E) a service enterprise; or (F) a place of business similar to Subsections (2)(a)(i)(A) through (E); (ii) maintains a stock of goods; (iii) regularly solicits orders, regardless of whether or not the orders are accepted in the state, unless the seller's only activity in the state is: (A) advertising; or (B) solicitation by: (I) direct mail; (II) electronic mail; (III) the Internet; (IV) telecommunications service; or (V) a means similar to Subsection (2)(a)(iii)(A) or (B); (iv) regularly engages in the delivery of property in the state other than by: (A) common carrier; or (B) United States mail; or (v) regularly engages in an activity directly related to the leasing or servicing of property located within the state. (b) A seller is considered to be engaged in the business of selling tangible personal property, a product transferred electronically, or a service for use in the state, and shall pay or collect and remit the sales and use taxes imposed by this chapter if: (i) the seller holds a substantial ownership interest in, or is owned in whole or in substantial part by, a related seller; and (ii) (A) the seller sells the same or a substantially similar line of products as the related seller and does so under the same or a substantially similar business name; or (B) the place of business described in Subsection (2)(a)(i) of the related seller or an in state employee of the related seller is used to advertise, promote, or facilitate sales by the seller to a purchaser. (c) Subject to Section 59-12-107.6, each seller that does not meet one or more of the criteria provided for in Subsection (2)(a) or is not a seller required to pay or collect and remit the sales and use taxes imposed by this chapter under Subsection (2)(b) shall pay or collect and remit the sales and use tax imposed by this chapter if the seller: (i) sells tangible personal property, products transferred electronically, or services for storage, use, or consumption in the state; and (ii) in either the previous calendar year or the current calendar year, receives gross revenue from the sale of tangible personal property, products transferred electronically, or services for storage, use, or consumption in the state of more than $100,000. (d) A seller that does not meet one or more of the criteria provided for in Subsection (2)(a) or is not a seller required to pay or collect and remit sales and use taxes under Subsection (2)(b), Subsection (2)(c), or Section 59-12-107.6 may voluntarily: (i) collect a tax on a transaction described in Subsection 59-12-103(1); and (ii) remit the tax to the commission as provided in this part. (e) The collection and remittance of a tax under this chapter by a seller that is registered under the agreement may not be used as a factor in determining whether that seller is required by this Subsection (2) to: (i) pay a tax, fee, or charge under: (A) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; (B) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act; (C) Section 19-6-714; (D) Section 19-6-805; (E) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges; or (F) this title; or (ii) collect and remit a tax, fee, or charge under: (A) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; (B) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act; (C) Section 19-6-714; (D) Section 19-6-805; (E) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges; or (F) this title. (f) A person shall pay a use tax imposed by this chapter on a transaction described in Subsection 59-12-103(1) if: (i) the seller did not collect a tax imposed by this chapter on the transaction; and (ii) the person: (A) stores the tangible personal property or product transferred electronically in the state; (B) uses the tangible personal property or product transferred electronically in the state; or (C) consumes the tangible personal property or product transferred electronically in the state. (g) The ownership of property that is located at the premises of a printer's facility with which the retailer has contracted for printing and that consists of the final printed product, property that becomes a part of the final printed product, or copy from which the printed product is produced, shall not result in the retailer being considered to have or maintain an office, distribution house, sales house, warehouse, service enterprise, or other place of business, or to maintain a stock of goods, within this state. (3) (a) Except as provided in Section 59-12-107.1, a seller shall collect a tax under this chapter from a purchaser. (b) A seller may not collect as tax an amount, without regard to fractional parts of one cent, in excess of the tax computed at the rates prescribed by this chapter. (c) (i) Each seller shall: (A) give the purchaser a receipt for the tax collected; or (B) bill the tax as a separate item and declare the name of this state and the seller's sales and use tax license number on the invoice for the sale. (ii) The receipt or invoice is prima facie evidence that the seller has collected the tax and relieves the purchaser of the liability for reporting the tax to the commission as a consumer. (d) A seller is not required to maintain a separate account for the tax collected, but is considered to be a person charged with receipt, safekeeping, and transfer of public money. (e) Taxes collected by a seller pursuant to this chapter shall be held in trust for the benefit of the state and for payment to the commission in the manner and at the time provided for in this chapter. (f) If any seller, during any reporting period, collects as a tax an amount in excess of the lawful state and local percentage of total taxable sales allowed under this chapter, the seller shall remit to the commission the full amount of the tax imposed under this chapter, plus any excess. (g) If the accounting methods regularly employed by the seller in the transaction of the seller's business are such that reports of sales made during a calendar month or quarterly period will impose unnecessary hardships, the commission may accept reports at intervals that, in the commission's opinion, will better suit the convenience of the taxpayer or seller and will not jeopardize collection of the tax. (h) (i) For a purchase paid with specie legal tender as defined in Section 59-1-1501.1, and until such time as the commission accepts specie legal tender for the payment of a tax under this chapter, if the commission requires a seller to remit a tax under this chapter in legal tender other than specie legal tender, the seller shall state on the seller's books and records and on an invoice, bill of sale, or similar document provided to the purchaser: (A) the purchase price in specie legal tender and in the legal tender the seller is required to remit to the commission; (B) subject to Subsection (3)(h)(ii), the amount of tax due under this chapter in specie legal tender and in the legal tender the seller is required to remit to the commission; (C) the tax rate under this chapter applicable to the purchase; and (D) the date of the purchase. (ii) (A) Subject to Subsection (3)(h)(ii)(B), for purposes of determining the amount of tax due under Subsection (3)(h)(i), a seller shall use the most recent London fixing price for the specie legal tender the purchaser paid. (B) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules for determining the amount of tax due under Subsection (3)(h)(i) if the London fixing price is not available for a particular day. (4) (a) Except as provided in Subsections (5) through (7) and Section 59-12-108, the sales or use tax imposed by this chapter is due and payable to the commission quarterly on or before the last day of the month next succeeding each quarterly calendar period. (b) (i) Each seller shall, on or before the last day of the month next succeeding each quarterly calendar period, file with the commission a return for the preceding quarterly period. (ii) The seller shall remit with the return under Subsection (4)(b)(i) the amount of the tax required under this chapter to be collected or paid for the period covered by the return. (c) Except as provided in Subsection (5)(c), a return shall contain information and be in a form the commission prescribes by rule. (d) (i) Subject to Subsection (4)(d)(ii), the sales tax as computed in the return shall be based on the total nonexempt sales made during the period for which the return is filed, including both cash and charge sales. (ii) For a sale that includes the delivery or installation of tangible personal property at a location other than a seller's place of business described in Subsection (2)(a)(i), if the delivery or installation is separately stated on an invoice or receipt, a seller may compute the tax due on the sale for purposes of Subsection (4)(d)(i) based on the amount the seller receives for that sale during each period for which the seller receives payment for the sale. (e) (i) The use tax as computed in the return shall be based on the total amount of purchases for storage, use, or other consumption in this state made during the period for which the return is filed, including both cash and charge purchases. (ii) (A) As used in this Subsection (4)(e)(ii), "qualifying purchaser" means a purchaser that is required to remit taxes under this chapter, but is not required to remit taxes monthly in accordance with Section 59-12-108, and that converts tangible personal property into real property. (B) Subject to Subsections (4)(e)(ii)(C) and (D), a qualifying purchaser may remit the taxes due under this chapter on tangible personal property for which the qualifying purchaser claims an exemption as allowed under Subsection 59-12-104(23) or (25) based on the period in which the qualifying purchaser receives payment, in accordance with Subsection (4)(e)(ii)(C), for the conversion of the tangible personal property into real property. (C) A qualifying purchaser remitting taxes due under this chapter in accordance with Subsection (4)(e)(ii)(B) shall remit an amount equal to the total amount of tax due on the qualifying purchaser's purchase of the tangible personal property that was converted into real property multiplied by a fraction, the numerator of which is the payment received in the period for the qualifying purchaser's sale of the tangible personal property that was converted into real property and the denominator of which is the entire sales price for the qualifying purchaser's sale of the tangible personal property that was converted into real property. (D) A qualifying purchaser may remit taxes due under this chapter in accordance with this Subsection (4)(e)(ii) only if the books and records that the qualifying purchaser keeps in the qualifying purchaser's regular course of business identify by reasonable and verifiable standards that the tangible personal property was converted into real property. (f) (i) Subject to Subsection (4)(f)(ii) and in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule extend the time for making returns and paying the taxes. (ii) An extension under Subsection (4)(f)(i) may not be for more than 90 days. (g) The commission may require returns and payment of the tax to be made for other than quarterly periods if the commission considers it necessary in order to ensure the payment of the tax imposed by this chapter. (h) (i) The commission may require a seller that files a simplified electronic return with the commission to file an additional electronic report with the commission. (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing: (A) the information required to be included in the additional electronic report described in Subsection (4)(h)(i); and (B) one or more due dates for filing the additional electronic report described in Subsection (4)(h)(i). (5) (a) As used in this Subsection (5) and Subsection (6)(b), "voluntary seller" means a seller that is: (i) registered under the agreement; (ii) described in Subsection (2)(d); and (iii) not a: (A) model 1 seller; (B) model 2 seller; or (C) model 3 seller. (b) (i) Except as provided in Subsection (5)(b)(ii), a tax a voluntary seller collects in accordance with Subsection (2)(d) is due and payable: (A) to the commission; (B) annually; and (C) on or before the last day of the month immediately following the last day of each calendar year. (ii) The commission may require that a tax a voluntary seller collects in accordance with Subsection (2)(d) be due and payable: (A) to the commission; and (B) on the last day of the month immediately following any month in which the seller accumulates a total of at least $1,000 in agreement sales and use tax. (c) (i) If a voluntary seller remits a tax to the commission in accordance with Subsection (5)(b), the voluntary seller shall file a return: (A) with the commission; (B) with respect to the tax; (C) containing information prescribed by the commission; and (D) on a form prescribed by the commission. (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules prescribing: (A) the information required to be contained in a return described in Subsection (5)(c)(i); and (B) the form described in Subsection (5)(c)(i)(D). (d) A tax a voluntary seller collects in accordance with this Subsection (5) shall be calculated on the basis of the total amount of taxable transactions under Subsection 59-12-103(1) the voluntary seller completes, including: (i) a cash transaction; and (ii) a charge transaction. (6) (a) Except as provided in Subsection (6)(b), a tax a seller that files a simplified electronic return collects in accordance with this chapter is due and payable: (i) monthly on or before the last day of the month immediately following the month for which the seller collects a tax under this chapter; and (ii) for the month for which the seller collects a tax under this chapter. (b) A tax a voluntary seller that files a simplified electronic return collects in accordance with this chapter is due and payable as provided in Subsection (5). (7) (a) On each vehicle sale made by other than a regular licensed vehicle dealer, the purchaser shall pay the sales or use tax directly to the commission if the vehicle is subject to titling or registration under the laws of this state. (b) The commission shall collect the tax described in Subsection (7)(a) when the vehicle is titled or registered. (c) If a commission investigation under Section 41-1a-202 determines that an owner of a vehicle or vessel is not in compliance with this chapter, the owner shall pay a liability under this chapter directly to the commission if the vehicle or vessel is subject to titling or registration under the laws of this state. (8) If any sale of tangible personal property or any other taxable transaction under Subsection 59-12-103(1), is made by a wholesaler to a retailer: (a) the wholesaler is not responsible for the collection or payment of the tax imposed on the sale; and (b) the retailer is responsible for the collection or payment of the tax imposed on the sale if: (i) the retailer represents that the tangible personal property, product transferred electronically, or service is purchased by the retailer for resale; and (ii) the tangible personal property, product transferred electronically, or service is not subsequently resold. (9) If any sale of property or service subject to the tax is made to a person prepaying sales or use tax in accordance with Title 63M, Chapter 5, Resource Development Act, or to a contractor or subcontractor of that person: (a) the person to whom such payment or consideration is payable is not responsible for the collection or payment of the sales or use tax; and (b) the person prepaying the sales or use tax is responsible for the collection or payment of the sales or use tax if the person prepaying the sales or use tax represents that the amount prepaid as sales or use tax has not been fully credited against sales or use tax due and payable under the rules promulgated by the commission. (10) (a) For purposes of this Subsection (10): (i) Except as provided in Subsection (10)(a)(ii), "bad debt" means the same as that term is defined in Section 166, Internal Revenue Code. (ii) "Bad debt" does not include: (A) an amount included in the purchase price of tangible personal property, a product transferred electronically, or a service that is: (I) not a transaction described in Subsection 59-12-103(1); or (II) exempt under Section 59-12-104; (B) a financing charge; (C) interest; (D) a tax imposed under this chapter on the purchase price of tangible personal property, a product transferred electronically, or a service; (E) an uncollectible amount on tangible personal property or a product transferred electronically that: (I) is subject to a tax under this chapter; and (II) remains in the possession of a seller until the full purchase price is paid; (F) an expense incurred in attempting to collect any debt; or (G) an amount that a seller does not collect on repossessed property. (b) (i) To the extent an amount remitted in accordance with Subsection (4)(d) later becomes bad debt, a seller may deduct the bad debt from the total amount from which a tax under this chapter is calculated on a return. (ii) A qualifying purchaser, as defined in Subsection (4)(e)(ii)(A), may deduct from the total amount of taxes due under this chapter the amount of tax the qualifying purchaser paid on the qualifying purchaser's purchase of tangible personal property converted into real property to the extent that: (A) tax was remitted in accordance with Subsection (4)(e) on that tangible personal property converted into real property; (B) the qualifying purchaser's sale of that tangible personal property converted into real property later becomes bad debt; and (C) the books and records that the qualifying purchaser keeps in the qualifying purchaser's regular course of business identify by reasonable and verifiable standards that the tangible personal property was converted into real property. (c) A seller may file a refund claim with the commission if: (i) the amount of bad debt for the time period described in Subsection (10)(e) exceeds the amount of the seller's sales that are subject to a tax under this chapter for that same time period; and (ii) as provided in Section 59-1-1410. (d) A bad debt deduction under this section may not include interest. (e) A bad debt may be deducted under this Subsection (10) on a return for the time period during which the bad debt: (i) is written off as uncollectible in the seller's books and records; and (ii) would be eligible for a bad debt deduction: (A) for federal income tax purposes; and (B) if the seller were required to file a federal income tax return. (f) If a seller recovers any portion of bad debt for which the seller makes a deduction or claims a refund under this Subsection (10), the seller shall report and remit a tax under this chapter: (i) on the portion of the bad debt the seller recovers; and (ii) on a return filed for the time period for which the portion of the bad debt is recovered. (g) For purposes of reporting a recovery of a portion of bad debt under Subsection (10)(f), a seller shall apply amounts received on the bad debt in the following order: (i) in a proportional amount: (A) to the purchase price of the tangible personal property, product transferred electronically, or service; and (B) to the tax due under this chapter on the tangible personal property, product transferred electronically, or service; and (ii) to: (A) interest charges; (B) service charges; and (C) other charges. (h) A seller's certified service provider may make a deduction or claim a refund for bad debt on behalf of the seller: (i) in accordance with this Subsection (10); and (ii) if the certified service provider credits or refunds the entire amount of the bad debt deduction or refund to the seller. (i) A seller may allocate bad debt among the states that are members of the agreement if the seller's books and records support that allocation. (11) (a) A seller may not, with intent to evade any tax, fail to timely remit the full amount of tax required by this chapter. (b) A violation of this section is punishable as provided in Section 59-1-401. (c) Each person that fails to pay any tax to the state or any amount of tax required to be paid to the state, except amounts determined to be due by the commission under Chapter 1, Part 14, Assessment, Collections, and Refunds Act, or Section 59-12-111, within the time required by this chapter, or that fails to file any return as required by this chapter, shall pay, in addition to the tax, penalties and interest as provided in Sections 59-1-401 and 59-1-402. (d) For purposes of prosecution under this section, each quarterly tax period in which a seller, with intent to evade any tax, collects a tax and fails to timely remit the full amount of the tax required to be remitted constitutes a separate offense.
Utah Code § 59-28-107 — Utah Code / Title 59 / Chapter 59-28 / § 59-28-107
§ 59-28-107. Purchaser relief from liability.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this chapter or an underpayment if: (i) the purchaser's seller or certified service provider relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement; or (ii) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement. (b) For purposes of Subsection (1)(a), a purchaser is not relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this chapter or an underpayment if the purchaser's, the purchaser's seller's, or the purchaser's certified service provider's reliance on incorrect data provided by the commission is as a result of conduct that is: (i) fraudulent; (ii) intentional; or (iii) willful. (2) In addition to the relief from a penalty described in Subsection (1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a tax due under this chapter or an underpayment if: (a) the purchaser's seller or certified service provider relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term in the library of definitions that is listed as taxable or exempt, included in or excluded from "sales price," or included in or excluded from a definition; or (b) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term in the library of definitions that is listed as taxable or exempt, included in or excluded from "sales price," or included in or excluded from a definition.
Utah Code § 59-9-101 — Utah Code / Title 59 / Chapter 59-9 / § 59-9-101
§ 59-9-101. Tax basis -- Rates -- Exemptions -- Rate reductions.
Status: in_force

7/1/2026 (1) (a) Except as provided in Subsection (1)(b), (1)(d), or (5), an admitted insurer shall pay to the commission on or before March 31 in each year, a tax of 2.25% of the total premiums received by admitted insurer during the preceding calendar year from insurance covering property or risks located in this state. (b) This Subsection (1) does not apply to: (i) workers' compensation insurance, assessed under Subsection (2); (ii) title insurance premiums taxed under Subsection (3); (iii) annuity considerations; (iv) insurance premiums paid by an institution within the state system of higher education as specified in Section 53H-1-102; and (v) ocean marine insurance. (c) The taxable premium under this Subsection (1) shall be reduced by: (i) the premiums returned or credited to policyholders on direct business subject to tax in this state; (ii) the premiums received for reinsurance of property or risks located in this state; and (iii) the dividends, including premium reduction benefits maturing within the year: (A) paid or credited to policyholders in this state; or (B) applied in abatement or reduction of premiums due during the preceding calendar year. (d) (i) For purposes of this Subsection (1)(d): (A) "Utah variable life insurance premium" means an insurance premium paid: (I) by: (Aa) a corporation; or (Bb) a trust established or funded by a corporation; and (II) for variable life insurance covering risks located within the state. (B) "Variable life insurance" means an insurance policy that provides for life insurance, the amount or duration of which varies according to the investment experience of one or more separate accounts that are established and maintained by the insurer in accordance with Title 31A, Insurance Code. (ii) Notwithstanding Subsection (1)(a), beginning on January 1, 2006, the tax on that portion of the total premiums subject to a tax under Subsection (1)(a) that is a Utah variable life insurance premium shall be calculated as follows: (A) 2.25% of the first $100,000 of Utah variable life insurance premiums: (I) paid for each variable life insurance policy; and (II) received by the admitted insurer in the preceding calendar year; and (B) .08% of the Utah variable life insurance premiums that exceed $100,000: (I) paid for the policy described in Subsection (1)(d)(ii)(A); and (II) received by the admitted insurer in the preceding calendar year. (2) (a) An admitted insurer writing workers' compensation insurance in this state shall pay to the tax commission, on or before March 31 in each year, a premium assessment on the basis of the total workers' compensation premium income received by the insurer from workers' compensation insurance in this state during the preceding calendar year as follows: (i) on or before December 31, 2010, an amount of equal to or greater than 1%, but equal to or less than 5.75% of the total workers' compensation premium income described in this Subsection (2); (ii) on and after January 1, 2011, but on or before December 31, 2022, an amount of equal to or greater than 1%, but equal to or less than 4.25% of the total workers' compensation premium income described in this Subsection (2); and (iii) on and after January 1, 2023, an amount equal to 1.25% of the total workers' compensation premium income described in this Subsection (2). (b) Total workers' compensation premium income means the net written premium as calculated before any premium reduction for any insured employer's deductible, retention, or reimbursement amounts and also those amounts equivalent to premiums as provided in Section 34A-2-202. (c) The percentage of premium assessment applicable for a calendar year shall be determined by the Labor Commission under Subsection (2)(d). The total premium income shall be reduced in the same manner as provided in Subsections (1)(c)(i) and (1)(c)(ii), but not as provided in Subsection (1)(c)(iii). The commission shall promptly remit from the premium assessment collected under this Subsection (2): (i) income to the state treasurer for credit to the Employers' Reinsurance Fund created under Subsection 34A-2-702(1) as follows: (A) on or before December 31, 2009, an amount of up to 5% of the total workers' compensation premium income; (B) on and after January 1, 2010, but on or before December 31, 2010, an amount of up to 4.5% of the total workers' compensation premium income; (C) on and after January 1, 2011, but on or before December 31, 2022, an amount of up to 3% of the total workers' compensation premium income; and (D) on and after January 1, 2023, 0% of the total workers' compensation premium income; (ii) an amount equal to .25% of the total workers' compensation premium income to the state treasurer for credit to the Workplace Safety Account created by Section 34A-2-701; (iii) an amount of up to .5% and any remaining assessed percentage of the total workers' compensation premium income to the state treasurer for credit to the Uninsured Employers' Fund created under Section 34A-2-704; and (iv) beginning on January 1, 2010, .5% of the total workers' compensation premium income to the state treasurer for credit to the Industrial Accident Restricted Account created in Section 34A-2-705. (d) (i) The Labor Commission shall determine the amount of the premium assessment for each year on or before each October 15 of the preceding year. The Labor Commission shall make this determination following a public hearing. The determination shall be based upon the recommendations of a qualified actuary. (ii) The actuary shall recommend a premium assessment rate sufficient to provide payments of benefits and expenses from the Employers' Reinsurance Fund and to project a funded condition with assets greater than liabilities by no later than June 30, 2025. (iii) The actuary shall recommend a premium assessment rate sufficient to provide payments of benefits and expenses from the Uninsured Employers' Fund and to maintain it at a funded condition with assets equal to or greater than liabilities. (iv) At the end of each fiscal year the minimum approximate assets in the Employers' Reinsurance Fund shall be $5,000,000 which amount shall be adjusted each year beginning in 1990 by multiplying by the ratio that the total workers' compensation premium income for the preceding calendar year bears to the total workers' compensation premium income for the calendar year 1988. (v) The requirements of Subsection (2)(d)(iv) cease when the future annual disbursements from the Employers' Reinsurance Fund are projected to be less than the calculations of the corresponding future minimum required assets. The Labor Commission shall, after a public hearing, determine if the future annual disbursements are less than the corresponding future minimum required assets from projections provided by the actuary. (vi) At the end of each fiscal year the minimum approximate assets in the Uninsured Employers' Fund shall be $2,000,000, which amount shall be adjusted each year beginning in 1990 by multiplying by the ratio that the total workers' compensation premium income for the preceding calendar year bears to the total workers' compensation premium income for the calendar year 1988. (e) A premium assessment that is to be transferred into the General Fund may be collected on premiums received from Utah public agencies. (3) An admitted insurer writing title insurance in this state shall pay to the commission, on or before March 31 in each year, a tax of .45% of the total premium received by either the insurer or by its agents during the preceding calendar year from title insurance concerning property located in this state. In calculating this tax, "premium" includes the charges made to an insured under or to an applicant for a policy or contract of title insurance for: (a) the assumption by the title insurer of the risks assumed by the issuance of the policy or contract of title insurance; and (b) abstracting title, title searching, examining title, or determining the insurability of title, and every other activity, exclusive of escrow, settlement, or closing charges, whether denominated premium or otherwise, made by a title insurer, an agent of a title insurer, a title insurance producer, or any of them. (4) Beginning July 1, 1986, a former county mutual and a former mutual benefit association shall pay the premium tax or assessment due under this chapter. Premiums received after July 1, 1986, shall be considered in determining the tax or assessment. (5) The following insurers are not subject to the premium tax on health care insurance that would otherwise be applicable under Subsection (1): (a) an insurer licensed under Title 31A, Chapter 5, Domestic Stock and Mutual Insurance Corporations; (b) an insurer licensed under Title 31A, Chapter 7, Nonprofit Health Service Insurance Corporations; (c) an insurer licensed under Title 31A, Chapter 8, Health Maintenance Organizations and Limited Health Plans; (d) an insurer licensed under Title 31A, Chapter 9, Insurance Fraternals; (e) an insurer licensed under Title 31A, Chapter 11, Motor Clubs; and (f) an insurer licensed under Title 31A, Chapter 14, Foreign Insurers. (6) (a) As used in this Subsection (6): (i) "Cancellation fee waiver" means the same as that term is defined in Section 31A-23a-902. (ii) "Primary certificate holder" means an individual who elects and purchases travel insurance under a group policy. (iii) "Primary policyholder" means an individual who elects and purchases individual travel insurance. (iv) "Travel assistance service" means the same as that term is defined in Section 31A-23a-902. (v) "Travel insurance" means the same as that term is defined in Section 31A-23a-902. (b) A travel insurer shall: (i) pay a premium tax required under Subsection (1) on a travel insurance premium that: (A) an individual primary policyholder pays, if the policyholder is a resident of this state; (B) a primary certificate holder pays, if the certificate holder is a resident of this state and elects coverage under a group travel insurance policy; or (C) subject to any apportionment rules that apply to the insurer across multiple taxing jurisdictions or permit the insurer to allocate the premium on an apportioned basis in a reasonable and equitable manner across multiple jurisdictions, a blanket travel insurance policyholder pays for eligible blanket group members, if the policyholder is a resident in this state, has the policyholder's principal place of business in this state, or has the principal place of business of an affiliate or subsidiary that has purchased blanket travel insurance in this state; (ii) document the state of residence or principal place of business of each policyholder and certificate holder; and (iii) report as a premium only the amount allocable to travel insurance and not an amount received for: (A) a cancellation fee waiver; or (B) a travel assistance service. (7) A captive insurer, as provided in Section 31A-3-304, that pays a fee imposed under Section 31A-3-304 is not subject to the premium tax under this section. (8) An insurer issuing multiple policies to an insured may not artificially allocate the premiums among the policies for purposes of reducing the aggregate premium tax or assessment applicable to the policies. (9) The retaliatory provisions of Title 31A, Chapter 3, Department Funding, Fees, and Taxes, apply to the tax or assessment imposed under this chapter. (10) (a) As used in this Subsection (10): (i) "Diverted revenue" means revenue collected from taxes levied under this section that is not paid into or does not remain in the General Fund because of a statutory provision requiring the revenue to be paid or distributed as provided in that statutory provision. (ii) "Net revenue" means the total revenue collected from taxes levied under this section, excluding diverted revenue. (b) For fiscal year 2027 and for fiscal year 2028, the Division of Finance shall transfer $3,700,000 of the revenue collected from taxes levied under this section to the Utah Valley University - Special Projects, Fire and Rescue Training, for the cancer screening program described in Section 34A-3-114. (c) Beginning fiscal year 2027, the Division of Finance shall transfer $250,000 of the revenue collected from taxes levied under this section to the Utah Valley University - Special Projects, Fire and Rescue Training, for the record keeping system for the cancer screening program described in Section 53H-4-705. (d) Beginning fiscal year 2027, the Division of Finance shall transfer on an annual basis the net revenue into the Firefighter Cancer Benefit Trust Fund created in Section 53-33-201.7/1/2026 (1) (a) Except as provided in Subsection (1)(b), (1)(d), or (5), an admitted insurer shall pay to the commission on or before March 31 in each year, a tax of 2.25% of the total premiums received by admitted insurer during the preceding calendar year from insurance covering property or risks located in this state. (b) This Subsection (1) does not apply to: (i) workers' compensation insurance, assessed under Subsection (2); (ii) title insurance premiums taxed under Subsection (3); (iii) annuity considerations; (iv) insurance premiums paid by an institution within the state system of higher education as specified in Section 53H-1-102; and (v) ocean marine insurance. (c) The taxable premium under this Subsection (1) shall be reduced by: (i) the premiums returned or credited to policyholders on direct business subject to tax in this state; (ii) the premiums received for reinsurance of property or risks located in this state; and (iii) the dividends, including premium reduction benefits maturing within the year: (A) paid or credited to policyholders in this state; or (B) applied in abatement or reduction of premiums due during the preceding calendar year. (d) (i) For purposes of this Subsection (1)(d): (A) "Utah variable life insurance premium" means an insurance premium paid: (I) by: (Aa) a corporation; or (Bb) a trust established or funded by a corporation; and (II) for variable life insurance covering risks located within the state. (B) "Variable life insurance" means an insurance policy that provides for life insurance, the amount or duration of which varies according to the investment experience of one or more separate accounts that are established and maintained by the insurer in accordance with Title 31A, Insurance Code. (ii) Notwithstanding Subsection (1)(a), beginning on January 1, 2006, the tax on that portion of the total premiums subject to a tax under Subsection (1)(a) that is a Utah variable life insurance premium shall be calculated as follows: (A) 2.25% of the first $100,000 of Utah variable life insurance premiums: (I) paid for each variable life insurance policy; and (II) received by the admitted insurer in the preceding calendar year; and (B) .08% of the Utah variable life insurance premiums that exceed $100,000: (I) paid for the policy described in Subsection (1)(d)(ii)(A); and (II) received by the admitted insurer in the preceding calendar year. (2) (a) An admitted insurer writing workers' compensation insurance in this state shall pay to the tax commission, on or before March 31 in each year, a premium assessment on the basis of the total workers' compensation premium income received by the insurer from workers' compensation insurance in this state during the preceding calendar year as follows: (i) on or before December 31, 2010, an amount of equal to or greater than 1%, but equal to or less than 5.75% of the total workers' compensation premium income described in this Subsection (2); (ii) on and after January 1, 2011, but on or before December 31, 2022, an amount of equal to or greater than 1%, but equal to or less than 4.25% of the total workers' compensation premium income described in this Subsection (2); and (iii) on and after January 1, 2023, an amount equal to 1.25% of the total workers' compensation premium income described in this Subsection (2). (b) Total workers' compensation premium income means the net written premium as calculated before any premium reduction for any insured employer's deductible, retention, or reimbursement amounts and also those amounts equivalent to premiums as provided in Section 34A-2-202. (c) The percentage of premium assessment applicable for a calendar year shall be determined by the Labor Commission under Subsection (2)(d). The total premium income shall be reduced in the same manner as provided in Subsections (1)(c)(i) and (1)(c)(ii), but not as provided in Subsection (1)(c)(iii). The commission shall promptly remit from the premium assessment collected under this Subsection (2): (i) income to the state treasurer for credit to the Employers' Reinsurance Fund created under Subsection 34A-2-702(1) as follows: (A) on or before December 31, 2009, an amount of up to 5% of the total workers' compensation premium income; (B) on and after January 1, 2010, but on or before December 31, 2010, an amount of up to 4.5% of the total workers' compensation premium income; (C) on and after January 1, 2011, but on or before December 31, 2022, an amount of up to 3% of the total workers' compensation premium income; and (D) on and after January 1, 2023, 0% of the total workers' compensation premium income; (ii) an amount equal to .25% of the total workers' compensation premium income to the state treasurer for credit to the Workplace Safety Account created by Section 34A-2-701; (iii) an amount of up to .5% and any remaining assessed percentage of the total workers' compensation premium income to the state treasurer for credit to the Uninsured Employers' Fund created under Section 34A-2-704; and (iv) beginning on January 1, 2010, .5% of the total workers' compensation premium income to the state treasurer for credit to the Industrial Accident Restricted Account created in Section 34A-2-705. (d) (i) The Labor Commission shall determine the amount of the premium assessment for each year on or before each October 15 of the preceding year. The Labor Commission shall make this determination following a public hearing. The determination shall be based upon the recommendations of a qualified actuary. (ii) The actuary shall recommend a premium assessment rate sufficient to provide payments of benefits and expenses from the Employers' Reinsurance Fund and to project a funded condition with assets greater than liabilities by no later than June 30, 2025. (iii) The actuary shall recommend a premium assessment rate sufficient to provide payments of benefits and expenses from the Uninsured Employers' Fund and to maintain it at a funded condition with assets equal to or greater than liabilities. (iv) At the end of each fiscal year the minimum approximate assets in the Employers' Reinsurance Fund shall be $5,000,000 which amount shall be adjusted each year beginning in 1990 by multiplying by the ratio that the total workers' compensation premium income for the preceding calendar year bears to the total workers' compensation premium income for the calendar year 1988. (v) The requirements of Subsection (2)(d)(iv) cease when the future annual disbursements from the Employers' Reinsurance Fund are projected to be less than the calculations of the corresponding future minimum required assets. The Labor Commission shall, after a public hearing, determine if the future annual disbursements are less than the corresponding future minimum required assets from projections provided by the actuary. (vi) At the end of each fiscal year the minimum approximate assets in the Uninsured Employers' Fund shall be $2,000,000, which amount shall be adjusted each year beginning in 1990 by multiplying by the ratio that the total workers' compensation premium income for the preceding calendar year bears to the total workers' compensation premium income for the calendar year 1988. (e) A premium assessment that is to be transferred into the General Fund may be collected on premiums received from Utah public agencies. (3) An admitted insurer writing title insurance in this state shall pay to the commission, on or before March 31 in each year, a tax of .45% of the total premium received by either the insurer or by its agents during the preceding calendar year from title insurance concerning property located in this state. In calculating this tax, "premium" includes the charges made to an insured under or to an applicant for a policy or contract of title insurance for: (a) the assumption by the title insurer of the risks assumed by the issuance of the policy or contract of title insurance; and (b) abstracting title, title searching, examining title, or determining the insurability of title, and every other activity, exclusive of escrow, settlement, or closing charges, whether denominated premium or otherwise, made by a title insurer, an agent of a title insurer, a title insurance producer, or any of them. (4) Beginning July 1, 1986, a former county mutual and a former mutual benefit association shall pay the premium tax or assessment due under this chapter. Premiums received after July 1, 1986, shall be considered in determining the tax or assessment. (5) The following insurers are not subject to the premium tax on health care insurance that would otherwise be applicable under Subsection (1): (a) an insurer licensed under Title 31A, Chapter 5, Domestic Stock and Mutual Insurance Corporations; (b) an insurer licensed under Title 31A, Chapter 7, Nonprofit Health Service Insurance Corporations; (c) an insurer licensed under Title 31A, Chapter 8, Health Maintenance Organizations and Limited Health Plans; (d) an insurer licensed under Title 31A, Chapter 9, Insurance Fraternals; (e) an insurer licensed under Title 31A, Chapter 11, Motor Clubs; and (f) an insurer licensed under Title 31A, Chapter 14, Foreign Insurers. (6) (a) As used in this Subsection (6): (i) "Cancellation fee waiver" means the same as that term is defined in Section 31A-23a-902. (ii) "Primary certificate holder" means an individual who elects and purchases travel insurance under a group policy. (iii) "Primary policyholder" means an individual who elects and purchases individual travel insurance. (iv) "Travel assistance service" means the same as that term is defined in Section 31A-23a-902. (v) "Travel insurance" means the same as that term is defined in Section 31A-23a-902. (b) A travel insurer shall: (i) pay a premium tax required under Subsection (1) on a travel insurance premium that: (A) an individual primary policyholder pays, if the policyholder is a resident of this state; (B) a primary certificate holder pays, if the certificate holder is a resident of this state and elects coverage under a group travel insurance policy; or (C) subject to any apportionment rules that apply to the insurer across multiple taxing jurisdictions or permit the insurer to allocate the premium on an apportioned basis in a reasonable and equitable manner across multiple jurisdictions, a blanket travel insurance policyholder pays for eligible blanket group members, if the policyholder is a resident in this state, has the policyholder's principal place of business in this state, or has the principal place of business of an affiliate or subsidiary that has purchased blanket travel insurance in this state; (ii) document the state of residence or principal place of business of each policyholder and certificate holder; and (iii) report as a premium only the amount allocable to travel insurance and not an amount received for: (A) a cancellation fee waiver; or (B) a travel assistance service. (7) A captive insurer, as provided in Section 31A-3-304, that pays a fee imposed under Section 31A-3-304 is not subject to the premium tax under this section. (8) An insurer issuing multiple policies to an insured may not artificially allocate the premiums among the policies for purposes of reducing the aggregate premium tax or assessment applicable to the policies. (9) The retaliatory provisions of Title 31A, Chapter 3, Department Funding, Fees, and Taxes, apply to the tax or assessment imposed under this chapter. (10) (a) As used in this Subsection (10): (i) "Diverted revenue" means revenue collected from taxes levied under this section that is not paid into or does not remain in the General Fund because of a statutory provision requiring the revenue to be paid or distributed as provided in that statutory provision. (ii) "Net revenue" means the total revenue collected from taxes levied under this section, excluding diverted revenue. (b) For fiscal year 2027 and for fiscal year 2028, the Division of Finance shall transfer $3,700,000 of the revenue collected from taxes levied under this section to the Utah Valley University - Special Projects, Fire and Rescue Training, for the cancer screening program described in Section 34A-3-114. (c) Beginning fiscal year 2027, the Division of Finance shall transfer $250,000 of the revenue collected from taxes levied under this section to the Utah Valley University - Special Projects, Fire and Rescue Training, for the record keeping system for the cancer screening program described in Section 53H-4-705. (d) Beginning fiscal year 2027, the Division of Finance shall transfer on an annual basis the net revenue into the Firefighter Cancer Benefit Trust Fund created in Section 53-33-201.
Utah Code § 59-14-208.5 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-208.5
§ 59-14-208.5. Payment of cigarette tax by consumers.
Status: in_force

(1) Except as provided in Subsection (4), in the case of consumers, the taxes imposed on cigarettes by this part shall be paid in the manner and at the time prescribed in this section. (2) The payment shall be accompanied by a form prescribed by the commission. (3) The payment shall be paid on or before the last day of the month immediately following the month during which the cigarettes were purchased. (4) A consumer is not required to pay a cigarette tax under this section: (a) on cigarettes that are stamped pursuant to Section 59-14-205; or (b) if the consumer is a tourist who imports cigarettes for the tourist's own use or consumption while in the state. (5) A consumer shall maintain records necessary to determine the amount of tax the consumer is liable to pay under this part for a period of three years following the date the return required by this part was filed. (6) In addition to the tax required by this part, a consumer shall pay a penalty as provided in Section 59-1-401, plus interest at the rate and in the manner prescribed in Section 59-1-402, if a consumer subject to this section fails to: (a) pay the tax prescribed by this part; (b) pay the tax on time; or (c) file a return required by this part. (7) An overpayment of a tax imposed by this part shall accrue interest at the rate and in the manner prescribed in Section 59-1-402.
Utah Code § 59-2a-206 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-206
§ 59-2a-206. Determination of rent when not arm's-length transaction.
Status: in_force

If a homestead is rented by a person from another person under circumstances deemed by the commission to be not at arm's length, the commission may determine rent as at arm's length, and the determination is final unless appealed within 30 days after the day on which the commission determines the rent at arm's length.