Utah Code § 59-10-1403.1 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1403.1
§ 59-10-1403.1. Income tax treatment of a pass-through entity taxpayer -- Return filing requirements.
Status: in_force

(1) Subject to the other provisions of this part, a pass-through entity taxpayer is subject to taxation: (a) for a pass-through entity taxpayer that is classified as a C corporation for federal income tax purposes: (i) if that pass-through entity taxpayer is a resident pass-through entity taxpayer, as a domestic corporation is taxed under Chapter 7, Corporate Franchise and Income Taxes; or (ii) if that pass-through entity taxpayer is a nonresident pass-through entity taxpayer, as a foreign corporation is taxed under Chapter 7, Corporate Franchise and Income Taxes; or (b) for a pass-through entity taxpayer that is classified as an estate, individual, partnership, S corporation, or a trust for federal income tax purposes: (i) if that pass-through entity taxpayer is a resident pass-through entity taxpayer, as a resident estate, resident individual, resident partnership, resident S corporation, or resident trust is taxed under this chapter; or (ii) if that pass-through entity taxpayer is a nonresident pass-through entity taxpayer, as a nonresident estate, nonresident individual, nonresident partnership, nonresident S corporation, or nonresident trust is taxed under this chapter. (2) A pass-through entity taxpayer is subject to taxation on the pass-through entity taxpayer's share of income, gain, loss, deduction, or credit of the pass-through entity. (3) (a) Subject to Subsection (3)(b)(iii), a resident pass-through entity taxpayer shall file a return: (i) if the resident pass-through entity taxpayer is classified as a C corporation for federal income tax purposes, as a domestic corporation under Chapter 7, Corporate Franchise and Income Taxes; or (ii) if the resident pass-through entity taxpayer is classified as an estate, individual, partnership, S corporation, or a trust for federal income tax purposes, as a resident estate, resident individual, resident partnership, resident S corporation, or resident trust under this chapter. (b) (i) Except as provided in Subsection (3)(b)(ii) and subject to Subsection (3)(b)(iii) or (iv), a nonresident pass-through entity taxpayer shall file a return: (A) if the nonresident pass-through entity taxpayer is classified as a C corporation for federal income tax purposes, as a foreign corporation under Chapter 7, Corporate Franchise and Income Taxes; or (B) if the nonresident pass-through entity taxpayer is classified as an estate, individual, partnership, S corporation, or a trust for federal income tax purposes, as a nonresident estate, nonresident individual, nonresident partnership, nonresident S corporation, or nonresident trust under this chapter. (ii) A nonresident pass-through entity taxpayer is not required to file a return if: (A) the nonresident pass-through entity taxpayer does not have: (I) for a nonresident pass-through entity taxpayer that is classified as a C corporation for federal income tax purposes, unadjusted income as defined in Section 59-7-101 derived from or connected with Utah sources, except for the nonresident pass-through entity taxpayer's share of income, gain, loss, deduction, or credit of the pass-through entity; (II) for a nonresident pass-through entity taxpayer that is classified as an individual, partnership, or S corporation for federal income tax purposes, adjusted gross income derived from or connected with Utah sources, except for the nonresident pass-through entity taxpayer's share of income, gain, loss, deduction, or credit of the pass-through entity; or (III) for a nonresident pass-through entity taxpayer that is classified as an estate or a trust for federal income tax purposes, unadjusted income as defined in Section 59-10-103 derived from or connected with Utah sources, except for the nonresident pass-through entity taxpayer's share of income, gain, loss, deduction, or credit of the pass-through entity; (B) the nonresident pass-through entity taxpayer does not seek to claim a tax credit allowed against a tax imposed under: (I) Chapter 7, Corporate Franchise and Income Taxes; or (II) this chapter; (C) the pass-through entity pays or withholds a tax on behalf of the nonresident pass-through entity taxpayer and remits that tax to the commission: (I) in accordance with Section 59-10-1403.2; and (II) if a nonresident pass-through entity taxpayer is classified as a C corporation for federal income tax purposes, in an amount that is equal to or greater than the minimum tax under Section 59-7-104; and (D) the nonresident pass-through entity taxpayer is not a member of a unitary group as defined in Section 59-7-101 that is required to file a return in this state. (iii) A nonresident pass-through entity taxpayer that is not otherwise required to file a return under this Subsection (3) may file a return under: (A) Chapter 7, Corporate Franchise and Income Taxes; or (B) this chapter. (iv) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules for a pass-through entity taxpayer, except for a pass-through entity taxpayer who is a resident individual, to file a return under this section if two or more pass-through entities pay or withhold a tax in accordance with Section 59-10-1403.2 on behalf of the pass-through entity taxpayer.
Utah Code § 59-12-358 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-358
§ 59-12-358. Certified service provider or model 2 seller reliance on commission certified software.
Status: in_force

(1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this part if: (a) the certified service provider or model 2 seller relies on software the commission certifies; and (b) the certified service provider's or model 2 seller's failure to collect a tax required under this part is as a result of the seller's or certified service provider's reliance on incorrect data: (i) provided by the commission; or (ii) in the software the commission certifies. (2) The relief from liability described in Subsection (1) does not apply if a certified service provider or model 2 seller incorrectly classifies an item or transaction into a product category the commission certifies. (3) If the taxability of a product category is incorrectly classified in software the commission certifies, the commission shall: (a) notify a certified service provider or model 2 seller of the incorrect classification of the taxability of a product category in software the commission certifies; and (b) state in the notice required by Subsection (3)(a) that the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the incorrectly classified product category if the certified service provider or model 2 seller fails to correct the taxability of the item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice. (4) If a certified service provider or model 2 seller fails to correct the taxability of an item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice described in Subsection (3), the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the item or transaction.
Utah Code § 59-12-306 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-306
§ 59-12-306. Purchaser relief from liability.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if: (i) the purchaser's seller or certified service provider relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement; or (ii) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement. (b) For purposes of Subsection (1)(a), a purchaser is not relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if the purchaser's, the purchaser's seller's, or the purchaser's certified service provider's reliance on incorrect data provided by the commission is as a result of conduct that is: (i) fraudulent; (ii) intentional; or (iii) willful. (2) In addition to the relief from a penalty described in Subsection (1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a tax due under this part or an underpayment if: (a) the purchaser's seller or certified service provider relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition; or (b) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition.
Utah Code § 59-36-201 — Utah Code / Title 59 / Chapter 59-36 / § 59-36-201
§ 59-36-201. Advance disclosure for use of tax increment.
Status: in_force

(1) Beginning July 1, 2026, a TIF entity intending to use tax increment shall, before each specified event: (a) conduct an authorization meeting; and (b) submit the disclosure described in Subsection (3). (2) An authorization meeting may be part of another public meeting of the TIF entity's governing body if the disclosure and agenda for the public meeting clearly describe the authorization meeting portion of the public meeting. (3) Within 30 days after the day on which a TIF entity holds an authorization meeting, a TIF entity shall submit a disclosure to the program manager that includes: (a) a copy of the notice for and the minutes from the TIF entity's authorization meeting; (b) the public good to be addressed through the use of tax increment, including a description of each project the TIF entity intends to pursue with the use of tax increment; (c) the type of tax increment sought for use; (d) the amount of tax increment that a TIF entity is authorized to use as a result of a specified event: (i) in total; and (ii) separately for property tax increment and sales and use tax increment, if the TIF entity seeks to use more than one type of tax increment; (e) a cost analysis reflecting the administrative costs imposed on the commission and the county to administer the collection, calculation, and distribution of the proposed tax increment; (f) a but-for analysis of each project the TIF entity intends to pursue with the use of tax increment; and (g) an explanation of how the benefit to residents or taxpayers near the project area is proportionate to the benefit to any party benefiting from the TIF entity's use of tax increment, as described in Section 59-36-202. (4) A TIF entity shall comply with the requirements of this part every time the TIF entity intends to engage in a specified event.
Utah Code § 59-14-204.5 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-204.5
§ 59-14-204.5. Application of excise tax on tribal lands.
Status: in_force

(1) (a) Cigarettes sold to or received by members of a federally recognized Indian tribe that are purchased or received on the tribal lands are not subject to the tax imposed by Section 59-14-204. (b) Cigarettes exempt from tax under Section 5704, Internal Revenue Code, and distributed in accordance with federal regulations are not subject to the tax imposed by Section 59-14-204. (2) (a) (i) The tax applicable to cigarettes sold to or received by nontribal members on tribal lands is equal to the state tax imposed by Section 59-14-204, minus any tribal tax actually paid. (ii) For purposes of this section, nontribal members includes any person who is not a member of the Indian tribe that is selling the cigarettes. (b) If the application of the tax offset for tribal taxes permitted in Subsection (2)(a) results in a negative balance, the taxes owed to the state are zero. (c) (i) Cigarettes taxed pursuant to this Subsection (2) shall bear a tax stamp as required by Section 59-14-205 in an amount equal to the tax imposed by Section 59-14-204. (ii) The commission shall at least semi-annually rebate to an Indian tribal entity that is in compliance with this chapter the lesser of: (A) an amount equal to the tribal tax imposed on sales under this Subsection (2); or (B) the face value of the tax stamps affixed to cigarettes sold under this Subsection (2).
Utah Code § 59-7-159 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-159
§ 59-7-159. Review of credits allowed under this chapter.
Status: in_force

(1) As used in this section, "committee" means the Revenue and Taxation Interim Committee. (2) (a) The committee shall review each tax credit described in this chapter once every five years to determine whether to continue, modify, or repeal the tax credit. (b) In conducting the review required under Subsection (2)(a), the committee shall: (i) schedule time on a committee agenda to conduct the review as needed; (ii) invite state agencies, individuals, and organizations concerned with a tax credit under review to provide oral or written testimony; (iii) (A) invite the Governor's Office of Economic Development to present a summary and analysis of the information for each tax credit for which the Governor's Office of Economic Development is required to make a report under this chapter; and (B) invite the Office of the Legislative Fiscal Analyst to present a summary and analysis of the information for each tax credit regarding which the Office of the Legislative Fiscal Analyst is required to make a report under this chapter; (iv) evaluate: (A) the cost of the tax credit to the state; (B) the purpose and effectiveness of the tax credit; and (C) the extent to which the state benefits from the tax credit; and (v) undertake other review efforts as determined by the committee chairs or as otherwise required by law.
Utah Code § 59-26-109 — Utah Code / Title 59 / Chapter 59-26 / § 59-26-109
§ 59-26-109. Penalties and interest.
Status: in_force

A multi-channel video or audio service provider that fails to comply with any provision of this chapter is subject to penalties and interest as provided in Sections 59-1-401 and 59-1-402.
Utah Code § 59-37-101 — Utah Code / Title 59 / Chapter 59-37 / § 59-37-101
§ 59-37-101. Definitions.
Status: in_force

As used in this chapter: (1) "Delivered value" means the fair market value of energy delivered for use and includes: (a) the value of the energy itself; and (b) any transportation, freight, customer demand charges, services charges, or other costs typically incurred in providing energy in usable form. (2) "Energy" means gas and electricity. (3) "Energy supplier" means a person supplying energy. (4) "High-impact consumer" means: (a) a large load customer; or (b) a qualifying data center. (5) "Large load customer" means the same as that term is defined in Section 54-26-101. (6) "Qualifying data center" means the same as that term is defined in Section 59-12-102. (7) "Regional economic development authority" means: (a) the Military Installation Development Authority created in Section 63H-1-201; (b) the Point of the Mountain State Land Authority created in Section 11-59-201; and (c) the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201.
Utah Code § 59-10-118 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-118
§ 59-10-118. Division of income for tax purposes.
Status: in_force

(1) As used in this section: (a) (i) Except as provided in Subsection (1)(a)(ii), "business income" means income arising from transactions and activity in the regular course of a taxpayer's trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property constitutes integral parts of the taxpayer's regular trade or business operations. (ii) "Business income" does not include a salary, a wage, a commission, or compensation for personal services rendered. (b) "Commercial domicile" means the principal place from which the trade or business of a taxpayer is directed or managed. (c) "Nonbusiness income" means all income other than business income. (d) "Sales" means all gross receipts of a taxpayer not allocated under Subsections (3) through (7). (e) "State" means any state of the United States, the District of Columbia, the commonwealth of Puerto Rico, or any possession of the United States. (2) A taxpayer having business income that is taxable both within and without this state shall allocate and apportion the taxpayer's net income as provided in this section. (3) Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that rents and royalties constitute nonbusiness income, shall be allocated as provided in Subsections (4) through (7). (4) (a) Net rents and royalties from real property located in this state are allocable to this state. (b) Net rents and royalties from tangible personal property are allocable to this state: (i) if and to the extent that the property is utilized in this state; or (ii) in their entirety if the taxpayer's commercial domicile is in this state and the taxpayer is not organized under the laws of or taxable in the state in which the property is utilized. (c) (i) The extent of utilization of tangible personal property in a state is determined by multiplying the rents and royalties by a fraction, the numerator of which is the number of days of physical location of the property in the state during the rental or royalty period in the taxable year and the denominator of which is the number of days of physical location of the property everywhere during all rental or royalty periods in the taxable year. (ii) If the physical location of the property during the rental or royalty period is unknown or unascertainable by the taxpayer, tangible personal property is utilized in the state in which the property was located at the time the rental or royalty payer obtained possession. (5) (a) Capital gains and losses from sales of real property located in this state are allocable to this state. (b) Capital gains and losses from sales of tangible personal property are allocable to this state if: (i) the property has a situs in this state at the time of the sale; or (ii) the taxpayer's commercial domicile is in this state and the taxpayer is not taxable in the state in which the property had a situs. (c) Capital gains and losses from sales of intangible personal property are allocable to this state if the taxpayer's commercial domicile is in this state. (6) Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state. (7) (a) Patent and copyright royalties are allocable to this state: (i) if and to the extent that the patent or copyright is utilized by the payer in this state; or (ii) if and to the extent that the patent or copyright is utilized by the payer in a state in which the taxpayer is not taxable and the taxpayer's commercial domicile is in this state. (b) (i) A patent is utilized in a state to the extent that the patent is employed in production, fabrication, manufacturing, or other processing in the state or to the extent that a patented product is produced in the state. (ii) If the basis of receipts from patent royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the patent is utilized in the state in which the taxpayer's commercial domicile is located. (8) All business income shall be apportioned to this state using the same methods, procedures, and requirements of Sections 59-7-311 through 59-7-320.
Utah Code § 59-2a-104 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-104
§ 59-2a-104. Redetermination of claim by commission or county.
Status: in_force

(1) If, on the audit of any claim filed under this chapter, the commission or the county determines the amount has been incorrectly determined, the commission or the county shall: (a) redetermine the claim; and (b) notify the individual filing the claim of the redetermination and the reason for the redetermination. (2) The redetermination provided in Subsection (1)(a) is final unless appealed within 30 days after the day on which the commission or the county provides the notice required by Subsection (1)(b).
Utah Code § 59-12-2006 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2006
§ 59-12-2006. Certified service provider or model 2 seller reliance on commission certified software.
Status: in_force

(1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this part if: (a) the certified service provider or model 2 seller relies on software the commission certifies; and (b) the certified service provider's or model 2 seller's failure to collect a tax required under this part is as a result of the seller's or certified service provider's reliance on incorrect data: (i) provided by the commission; or (ii) in the software the commission certifies. (2) The relief from liability described in Subsection (1) does not apply if a certified service provider or model 2 seller incorrectly classifies an item or transaction into a product category the commission certifies. (3) If the taxability of a product category is incorrectly classified in software the commission certifies, the commission shall: (a) notify a certified service provider or model 2 seller of the incorrect classification of the taxability of a product category in software the commission certifies; and (b) state in the notice required by Subsection (3)(a) that the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the incorrectly classified product category if the certified service provider or model 2 seller fails to correct the taxability of the item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice. (4) If a certified service provider or model 2 seller fails to correct the taxability of an item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice described in Subsection (3), the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the item or transaction.
Utah Code § 59-7-105 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-105
§ 59-7-105. Additions to unadjusted income.
Status: in_force

In computing adjusted income the following amounts shall be added to unadjusted income: (1) interest from bonds, notes, and other evidences of indebtedness issued by any state of the United States, including any agency and instrumentality of a state of the United States; (2) the amount of any deduction taken on a corporation's federal return for taxes paid by a corporation: (a) to Utah for taxes imposed by this chapter; and (b) to another state of the United States, a foreign country, a United States possession, or the Commonwealth of Puerto Rico for taxes imposed for the privilege of doing business, or exercising its corporate franchise, including income, franchise, corporate stock and business and occupation taxes; (3) the safe harbor lease adjustment required under Subsections 59-7-111(1)(a) and (2)(a); (4) capital losses that have been deducted on a Utah corporate return in previous years; (5) any deduction on the federal return that has been previously deducted on the Utah return; (6) charitable contributions, to the extent deducted on the federal return when determining federal taxable income; (7) the amount of gain or loss determined under Section 59-7-114 relating to a target corporation under Section 338, Internal Revenue Code, unless such gain or loss has already been included in the unadjusted income of the target corporation; (8) the amount of gain or loss determined under Section 59-7-115 relating to corporations treated for federal purposes as having disposed of its assets under Section 336(e), Internal Revenue Code, unless such gain or loss has already been included in the unadjusted income of the target corporation; (9) adjustments to gains, losses, depreciation expense, amortization expense, and similar items due to a difference between basis for federal purposes and basis as computed under Section 59-7-107; (10) the amount withdrawn under Title 53H, Chapter 10, Utah Education Savings, from the account of a corporation that is an account owner as defined in Section 53H-10-101, for the taxable year for which the amount is withdrawn, if that amount withdrawn from the account of the corporation that is the account owner: (a) is not expended for: (i) higher education costs as defined in Section 53H-10-201; or (ii) a payment or distribution that qualifies as an exception to the additional tax for distributions not used for educational expenses provided in Sections 529(c) and 530(d), Internal Revenue Code; and (b) is subtracted by the corporation: (i) that is the account owner; and (ii) in accordance with Subsection 59-7-106(1)(r); (11) the amount of the deduction for dividends paid, as defined in Section 561, Internal Revenue Code, that is allowed under Section 857(b)(2)(B), Internal Revenue Code, in computing the taxable income of a captive real estate investment trust, if that captive real estate investment trust is subject to federal income taxation; and (12) any deduction on a return filed under this chapter for a royalty or other expense that a corporation pays to an entity related by common ownership for the use of an intangible asset where the intangible asset is owned by the entity related by common ownership unless the corporation can demonstrate to the satisfaction of the commission or a court on judicial review in accordance with Section 59-1-602 or Title 63G, Chapter 4, Part 4, Judicial Review, that: (a) for the same taxable year, the entity related by common ownership is subject to income taxes on the royalty or other expense: (i) under this chapter; (ii) under the laws of another state; or (iii) by a foreign government that has in force an income tax treaty with the United States; or (b) if Subsection (12)(a) does not apply, the corporation paying the royalty or other expenses never owned the intangible asset.
Utah Code § 59-7-310 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-310
§ 59-7-310. Allocation of patent and copyright royalties.
Status: in_force

(1) To the extent they constitute nonbusiness income, patent and copyright royalties are allocable to this state: (a) if and to the extent that the patent or copyright is utilized by the payer in this state; or (b) if and to the extent that the patent or copyright is utilized by the payer in a state in which the taxpayer is not taxable and the taxpayer's commercial domicile is in this state. (2) A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing, or other processing in the state or to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the patent is utilized in the state in which the taxpayer's commercial domicile is located. (3) A copyright is utilized in a state to the extent that printing or other publication originates in the state. If the basis of receipts from copyright royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the copyright is utilized in the state in which the taxpayer's commercial domicile is located.
Utah Code § 59-2-1602 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1602
§ 59-2-1602. Property Tax Valuation Fund -- Statewide levy -- Additional county levy.
Status: in_force

(1) (a) There is created a custodial fund in the Division of Finance known as the "Property Tax Valuation Fund." (b) The fund consists of: (i) deposits made and penalties received under Subsection (4); (ii) interest on money deposited into the fund; (iii) appropriations from the Legislature; (iv) the statewide property tax system and statewide web portals, including intellectual property rights; and (v) the database. (c) (i) Subject to Subsection (1)(c)(ii), the Division of Finance shall allocate money in the fund for the calendar year to the program manager: (A) after the Division of Finance determines that the budget submitted in accordance with Section 59-2-1605 contains proposed expenses for a use described in Subsection 59-2-1606(4); and (B) for revenue the Division of Finance receives after the Division of Finance makes the determination in accordance with Subsection (1)(c)(i)(A), within 30 days after receipt of the money. (ii) The Division of Finance may retain an amount equal to the cost of making the determination described in Subsection (1)(c)(i)(A) before making an allocation. (d) Subject to the requirements of this section, the program manager shall have: (i) sole authority to: (A) determine expenditure of revenue the Division of Finance allocates to the program manager, including provision of property valuation services within counties; and (B) oversee the maintenance and enhancement of a statewide property tax system, including statewide web portals, that meets the requirements of this section; and (ii) control over the property described in Subsections (1)(b)(iv), (1)(b)(v), and (2) for the purpose and uses described in this section. (e) The program manager may spend money the Division of Finance allocates to the program manager only for STATS. (2) The following assets are transferred to the program manager to use for STATS: (a) tangible personal property purchased, in whole or in part, with revenue from the multicounty assessing and collecting levy, including property acquired before May 6, 2026; and (b) unexpended revenue that is: (i) obtained from the multicounty assessing and collecting levy or for the performance of the duties described in this section, including revenue acquired before May 6, 2026; and (ii) within the control of the program manager. (3) (a) Each county shall annually impose a multicounty assessing and collecting levy as provided in this Subsection (3). (b) The tax rate of the multicounty assessing and collecting levy is the certified revenue levy rounded up to the sixth decimal place. (c) The state treasurer shall allocate all revenue collected from the multicounty assessing and collecting levy to the Multicounty Appraisal Trust. (4) (a) The county shall state separately the multicounty assessing and collecting levy on the tax notice as a multicounty assessing and collecting levy. (b) The multicounty assessing and collecting levy is: (i) exempt from Sections 17C-1-403 through 17C-1-406; (ii) in addition to and exempt from the maximum levies allowable under Section 59-2-908; and (iii) exempt from the notice and public hearing requirements of Section 59-2-919. (c) (i) Each county shall transmit quarterly to the state treasurer the revenue the county collects from the multicounty assessing and collecting levy. (ii) The county shall transmit the revenue described in Subsection (4)(c)(i) no later than the tenth day of the month following the end of the quarter in which the county collects the revenue. (iii) If a county transmits revenue described in Subsection (4)(c)(i) after the tenth day of the month following the end of the quarter in which the county collects the revenue, the county shall pay an interest penalty at the rate of 10% each year until the county transmits the revenue. (iv) The state treasurer shall deposit the revenue and penalties described in this Subsection (4) into the fund. (5) (a) A county may levy a county additional property tax in accordance with this Subsection (5). (b) The county additional property tax: (i) shall be separately stated on the tax notice as a county assessing and collecting levy; (ii) may not be incorporated into the rate of any other levy; (iii) is exempt from Sections 17C-1-403 through 17C-1-406; and (iv) is in addition to and exempt from the maximum levies allowable under Section 59-2-908. (c) A county shall use revenue collected from the county additional property tax to: (i) promote the accurate valuation and uniform assessment levels of property as required by Section 59-2-103; (ii) promote the efficient administration of the property tax system, including the costs of assessment, collection, and distribution of property taxes; (iii) fund state mandated actions to meet legislative mandates or judicial or administrative orders that relate to promoting: (A) the accurate valuation of property; and (B) the establishment and maintenance of uniform assessment levels within and among counties; and (iv) establish reappraisal programs that: (A) are adopted by a resolution or ordinance of the county legislative body; and (B) conform to rules the commission makes in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
Utah Code § 59-24-106 — Utah Code / Title 59 / Chapter 59-24 / § 59-24-106
§ 59-24-106. Records.
Status: in_force

(1) An owner or operator of a radioactive waste facility shall maintain records, statements, books, or accounts necessary to determine the amount of tax for which the owner or operator is liable to pay under this chapter. (2) The commission may require an owner or operator of a radioactive waste facility, by notice served upon the person, or by rule, to make or keep the records, statements, books, or accounts the commission considers sufficient to show the amount of tax for which the owner or operator is liable to pay under this chapter. (3) After notice by the commission, the owner or operator of a radioactive waste facility shall open the records, statements, books, or accounts specified in Subsection (2) for examination by the commission or its duly authorized agent.
Utah Code § 59-2a-902 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-902
§ 59-2a-902. Application -- Rulemaking authority.
Status: in_force

(1) (a) Except as provided in Section 59-2a-108 or Subsection (2), an applicant for deferral for the current tax year shall annually file an application on or before September 1 with the county in which the applicant's property is located. (b) An indigent individual may apply and potentially qualify for deferral under Part 7, Discretionary Deferral, or Part 8, Nondiscretionary Deferral for Property with Qualifying Increase, an abatement, or both. (2) A county shall extend the September 1 application deadline by one additional year if: (a) the applicant had been approved for a deferral under this part in the prior year; or (b) the county determines that: (i) the applicant or a member of the applicant's immediate family had an illness or injury that prevented the applicant from filing the application on or before the September 1 application deadline; (ii) a member of the applicant's immediate family died during the calendar year of the September 1 application deadline; (iii) the failure of the applicant to file the application on or before the September 1 application deadline was beyond the reasonable control of the applicant; or (iv) denial of an application would be unjust or unreasonable. (3) (a) An applicant shall include in an application a signed statement that describes the eligibility of the applicant for deferral. (b) The requirements described in Subsection (3)(a) include: (i) proof that the applicant resides at the single-family residence for which the applicant seeks the deferral; (ii) proof of age; and (iii) proof of household income. (4) Both spouses shall sign an application if the application seeks a deferral 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 § 59-13-314 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-314
§ 59-13-314. Special fuel user permit required before registration of vehicle.
Status: in_force

Before registering any motor vehicle which is operated by special fuels, the registered owner or lessee of the vehicle shall obtain a valid special fuel user permit for the current year if required under Section 59-13-303.
Utah Code § 59-4-103 — Utah Code / Title 59 / Chapter 59-4 / § 59-4-103
§ 59-4-103. Exemptions from privilege tax.
Status: in_force

(1) As used in this section: (a) "Additional project capacity" means the same as that term is defined in Section 11-13-103. (b) "Project" means the same as that term is defined in Section 11-13-103. (c) "Public agency" means the same as that term is defined in Section 11-13-103. (d) "Qualified stadium" means the same as that term is defined in Section 11-70-101. (e) "Tollway development agreement" means the same as that term is defined in Section 72-6-202. (2) The tax imposed under this chapter does not apply to the following: (a) the use or possession of property exempt from taxation under Section 59-2-1114; (b) the use or possession of property that is a concession in, or relative to, the use of a public airport, park, fairground, or similar property that is available as a matter of right to the use of the general public; (c) the use or possession of property by a religious, educational, or charitable organization; (d) the use or possession of property for which all revenue generated from the use or possession of the property inures only to the benefit of a religious, educational, or charitable organization and not to the benefit of any other person; (e) the use or possession of public land occupied under the terms of an agricultural lease or permit issued by the United States or this state; (f) subject to Subsection (3), the use or possession of any lease, permit, or easement unless the lease, permit, or easement entitles the lessee or permittee to exclusive possession of the premises to which the lease, permit, or easement relates; (g) the use or possession of property by a public agency to the extent that the ownership interest of the public agency in that property is subject to a fee in lieu of ad valorem property tax under Section 11-13-302; (h) the use or possession of public property as a tollway by a private entity through a tollway development agreement; (i) in accordance with Section 11-12-312, the use or possession of a project or facility providing additional project capacity to the extent that the project or facility is subject to impact alleviation payments, fees in lieu of ad valorem property taxes, or ad valorem property taxes; (j) in accordance with Subsection 11-70-203(1)(b), the use or possession of a qualified stadium during the construction of the qualified stadium and before title to the stadium is conveyed to the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201; or (k) in accordance with Subsection 63H-1-501(7), the use or possession of a hotel, a hotel condominium unit in a condominium project, or a commercial condominium unit in a condominium project owned by the military installation development authority, created in Section 63H-1-201, regardless of whether the military installation development authority enters into a long-term operating agreement with a privately owned entity under which the privately owned entity agrees to operate the property. (3) For purposes of Subsection (2)(f): (a) each lessee, permittee, or other holder of a right to remove or extract the mineral covered by the holder's lease, right permit, or easement, except from brines of the Great Salt Lake, is considered to be in possession of the premises, regardless of whether another party has a similar right to remove or extract another mineral from the same property; and (b) a lessee, permittee, or holder of an easement still has exclusive possession of the premises if the owner has the right to enter the premises, approve leasehold improvements, or inspect the premises.
Utah Code § 59-10-121 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-121
§ 59-10-121. Proration when two returns required.
Status: in_force

If an individual is required to file two returns for a taxable year under Section 59-10-120: (1) personal exemptions and the standard deduction as used on the federal individual income tax return shall be prorated between the two returns, under rules prescribed by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to reflect the proportions of the taxable year during which the individual was a resident and a nonresident; and (2) the total amount of the taxes due on the two returns may not be less than the total amount of the taxes that would be due if the total of the taxable incomes reported on the two returns had been included in one return.
Utah Code § 59-7-610 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-610
§ 59-7-610. Recycling market development zones tax credits.
Status: in_force

(1) Subject to other provisions of this section, a taxpayer that is a business operating in a recycling market development zone as defined in Section 19-13-102 may claim the following nonrefundable tax credits: (a) a tax credit equal to the product of the percentage listed in Subsection 59-7-104(2) and the purchase price paid for machinery and equipment used directly in: (i) commercial composting; or (ii) manufacturing facilities or plant units that: (A) manufacture, process, compound, or produce recycled items of tangible personal property for sale; or (B) reduce or reuse postconsumer waste material; and (b) a tax credit equal to the lesser of: (i) 20% of net expenditures to third parties for rent, wages, supplies, tools, test inventory, and utilities made by the taxpayer for establishing and operating recycling or composting technology in the state; and (ii) $2,000. (2) (a) To claim a tax credit described in Subsection (1), the taxpayer shall receive from the Department of Environmental Quality a written certification, on a form approved by the commission, that includes: (i) a statement that the taxpayer is operating a business within the boundaries of a recycling market development zone; (ii) for a claim of the tax credit described in Subsection (1)(a): (A) the type of the machinery and equipment that the taxpayer purchased; (B) the date that the taxpayer purchased the machinery and equipment; (C) the purchase price for the machinery and equipment; (D) the total purchase price for all machinery and equipment for which the taxpayer is claiming a tax credit; (E) a statement that the machinery and equipment are integral to the composting or recycling process; and (F) the amount of the taxpayer's tax credit; and (iii) for a claim of the tax credit described in Subsection (1)(b): (A) the type of net expenditure that the taxpayer made to a third party; (B) the date that the taxpayer made the payment to a third party; (C) the amount that the taxpayer paid to each third party; (D) the total amount that the taxpayer paid to all third parties; (E) a statement that the net expenditures support the establishment and operation of recycling or composting technology in the state; and (F) the amount of the taxpayer's tax credit. (b) (i) The Department of Environmental Quality shall provide a taxpayer seeking to claim a tax credit under Subsection (1) with a copy of the written certification. (ii) The taxpayer shall retain a copy of the written certification for the same period of time that a person is required to keep books and records under Section 59-1-1406. (c) The Department of Environmental Quality shall submit to the commission an electronic list that includes: (i) the name and identifying information of each taxpayer to which the Department of Environmental Quality issues a written certification; and (ii) for each taxpayer, the amount of each tax credit listed on the written certification. (3) A taxpayer may not claim a tax credit under Subsection (1)(a), Subsection (1)(b), or both that exceeds 40% of the taxpayer's state income tax liability as the tax liability is calculated: (a) for the taxable year in which the taxpayer made the purchases or payments; (b) before any other tax credits the taxpayer may claim for the taxable year; and (c) before the taxpayer claims a tax credit authorized by this section. (4) The commission shall make rules governing what information a taxpayer shall file with the commission to verify the entitlement to and amount of a tax credit. (5) Except as provided in Subsections (6) through (8), a taxpayer may carry forward, to the next three taxable years, the amount of a tax credit described in Subsection (1)(a) that the taxpayer does not use for the taxable year. (6) A taxpayer may not claim or carry forward a tax credit described in Subsection (1)(a) in a taxable year during which the taxpayer claims or carries forward a tax credit under Section 63N-2-213. (7) A taxpayer may not claim a tax credit described in Subsection (1)(b) in a taxable year during which the taxpayer claims or carries forward a tax credit under Section 63N-2-213.
Utah Code § 59-2-103 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-103
§ 59-2-103. Rate of assessment of property -- Residential property.
Status: in_force

(1) As used in this section: (a) (i) "Household" means the association of individuals who live in the same dwelling, sharing the dwelling's furnishings, facilities, accommodations, and expenses. (ii) "Household" includes married individuals, who are not legally separated, who have established domiciles at separate locations within the state. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules defining the term "domicile." (2) All tangible taxable property located within the state shall be assessed and taxed at a uniform and equal rate on the basis of its fair market value, as valued on January 1, unless otherwise provided by law. (3) Subject to Subsections (4) through (6) and Section 59-2-103.5, for a calendar year, the fair market value of residential property located within the state is allowed a residential exemption equal to a 45% reduction in the value of the property. (4) Part-year residential property located within the state is allowed the residential exemption described in Subsection (3) if the part-year residential property is used as residential property for 183 or more consecutive calendar days during the calendar year for which the owner seeks to obtain the residential exemption. (5) No more than one acre of land per residential unit may qualify for the residential exemption described in Subsection (3). (6) (a) Except as provided in Subsections (6)(b)(ii) and (iii), a residential exemption described in Subsection (3) is limited to one primary residence per household. (b) An owner of multiple primary residences located within the state is allowed a residential exemption under Subsection (3) for: (i) subject to Subsection (6)(a), the primary residence of the owner; (ii) each residential property that is the primary residence of a tenant; and (iii) subject to Subsection 59-2-103.5(4), each residential property described in Subsection 59-2-102(35)(b)(ii).
Utah Code § 59-22-305 — Utah Code / Title 59 / Chapter 59-22 / § 59-22-305
§ 59-22-305. Releasing parties.
Status: in_force

"Releasing Parties," which is referenced in Subsection 59-22-202(8), is defined in the Master Settlement Agreement as follows: (1) "Releasing Parties" means each Settling State and any of its past, present and future agents, officials acting in their official capacities, legal representatives, agencies, departments, commissions and divisions; and also means, to the full extent of the power of the signatories hereto to release past, present and future claims, the following: (1) any Settling State's subdivisions, political or otherwise, including, but not limited to, municipalities, counties, parishes, villages, unincorporated districts and hospital districts, public entities, public instrumentalities and public educational institutions; and (2) persons or entities acting in a parens patriae, sovereign, quasi-sovereign, private attorney general, qui tam, taxpayer, or any other capacity, whether or not any of them participate in this settlement, (A) to the extent that any such person or entity is seeking relief on behalf of or generally applicable to the general public in such Settling State or the people of the State, as opposed solely to private or individual relief for separate and distinct injuries, or (B) to the extent that any such entity, as opposed to an individual, is seeking recovery of health-care expenses, other than premium or capitation payments for the benefit of present or retired state employees, paid or reimbursed, directly or indirectly, by a Settling State.
Utah Code § 59-13-311 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-311
§ 59-13-311. Tax is a lien against vehicle -- Removable only when tax is paid.
Status: in_force

The special fuel tax constitutes a lien upon, and has the effect of an execution duly levied against, any vehicle in which special fuel is used. The lien may not be removed until the special fuel tax is paid or the vehicle subject to the lien is sold in payment of the tax.
Utah Code § 59-12-107.1 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-107.1
§ 59-12-107.1. Direct payment permit.
Status: in_force

(1) The commission may issue a direct payment permit to a seller that: (a) obtains a license under Section 59-12-106; (b) makes aggregate purchases of at least $1,500,000 for each of the three years prior to the year in which the commission issues the direct payment permit to the seller; (c) has a record of timely payment of taxes under this chapter as determined by the commission; and (d) demonstrates to the commission that the seller has the ability to determine the appropriate location of a transaction: (i) under: (A) Section 59-12-211; (B) Section 59-12-212; or (C) Section 59-12-213; and (ii) for each transaction for which the seller makes a purchase using the direct payment permit. (2) The commission shall within 120 days after the date a seller applies for a direct payment permit notify the seller of the commission's decision to issue or deny the issuance of the direct payment permit. (3) A direct payment permit may not be used in connection with the following transactions: (a) a purchase of the following purchased in the same transaction: (i) prepared food; and (ii) food and food ingredients; (b) amounts paid or charged for accommodations and services described in Subsection 59-12-103(1)(i); (c) amounts paid or charged for admission or user fees under Subsection 59-12-103(1)(f); (d) a purchase of: (i) a motor vehicle; (ii) an aircraft; (iii) a watercraft; (iv) a modular home; (v) a manufactured home; or (vi) a mobile home; (e) amounts paid under Subsection 59-12-103(1)(b); or (f) sales under Subsection 59-12-103(1)(c). (4) The holder of a direct payment permit shall: (a) present evidence of the direct payment permit to a seller at the time the holder of the direct payment permit makes a purchase using the direct payment permit; (b) determine the appropriate location of a transaction under: (i) (A) Section 59-12-211; (B) Section 59-12-212; or (C) Section 59-12-213; and (ii) for each transaction for which the holder of the direct payment permit makes a purchase using the direct payment permit; (c) notwithstanding Section 59-12-107, determine the amount of any sales and use tax due on each transaction for which the holder of the direct payment permit uses the direct payment permit; (d) report and remit to the commission the sales and use tax described in Subsection (4)(c) at the same time and in the same manner as the holder of the direct payment permit reports and remits a tax under this chapter; and (e) maintain records: (i) that indicate the appropriate location of a transaction under: (A) (I) Section 59-12-211; (II) Section 59-12-212; or (III) Section 59-12-213; and (B) for each transaction for which a purchase is made using the direct payment permit; and (ii) necessary to determine the amount described in Subsection (4)(c) for each transaction for which the holder of the direct payment permit uses the direct payment permit. (5) A seller that is presented evidence of a direct payment permit at the time of a transaction: (a) notwithstanding Section 59-12-107, may not collect sales and use tax on the transaction; (b) shall, for a period of three years from the date the seller files a return with the commission reporting the transaction, retain records to verify that the transaction was made using a direct payment permit; and (c) notwithstanding Section 59-12-107, is not liable for sales and use tax on the transaction. (6) The holder of a direct payment permit may calculate the amount the holder of the direct payment permit may retain under Section 59-12-108 on the amount described in Subsection (4)(c): (a) for each transaction for which the holder of the direct payment permit uses the direct payment permit; and (b) that the holder of the direct payment permit remits to the commission under this section. (7) The commission may revoke a direct payment permit issued under this section at any time if the holder of the direct payment permit fails to comply with any provision of this chapter. (8) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to administer this section.
Utah Code § 59-2-309 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-309
§ 59-2-309. Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
Status: in_force

(1) Any escaped property may be assessed by the original assessing authority at any time as far back as five years prior to the time of discovery, in which case the assessor shall enter the assessments on the tax rolls and follow the procedures established under Part 13, Collection of Taxes. (2) Any property found to be willfully concealed, removed, transferred, or misrepresented by its owner or agent in order to evade taxation is subject to a penalty equal to the tax on its value, and neither the penalty nor assessment may be reduced or waived by the assessor, county, county Board of Equalization, or the commission, except pursuant to a procedure for the review and approval of waivers adopted by county ordinance, or by administrative rule adopted in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
Utah Code § 59-10-1111 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1111
§ 59-10-1111. Refundable tax credit for psychiatrists, psychiatric mental health nurse practitioners, and volunteer retired psychiatrists.
Status: in_force

(1) As used in this section: (a) "Psychiatric mental health nurse practitioner" means the same as that term is defined in Section 58-1-111. (b) "Psychiatrist" means the same as that term is defined in Section 58-1-111. (c) "Tax credit certificate" means a certificate issued by the Division of Professional Licensing under Section 58-1-111 certifying that the claimant is entitled to a tax credit under this section. (d) "Volunteer retired psychiatrist" means the same as that term is defined in Section 58-1-111. (2) A claimant who is a psychiatrist or a psychiatric mental health nurse practitioner and who submits a tax credit certificate issued by the Division of Professional Licensing under Subsection 58-1-111(3), may claim a refundable tax credit: (a) as provided in this section; and (b) in the amount of $10,000. (3) A claimant who is a psychiatrist or a psychiatric mental health nurse practitioner and who submits a tax credit certificate under Subsection 58-1-111(4) may claim a refundable tax credit: (a) as provided in this section; and (b) in the amount of $10,000. (4) A claimant who is a volunteer retired psychiatrist and who submits a tax credit certificate under Subsection 58-1-111(5) may claim a refundable tax credit: (a) as provided in this section; and (b) in the amount of $10,000. (5) A claimant may claim a tax credit under Subsections (2) through (4) for no more than 10 taxable years for each tax credit. (6) (a) In accordance with any rules prescribed by the commission under Subsection (6)(b), the commission shall make a refund to a claimant who claims a tax credit under this section if the amount of the tax credit exceeds the claimant's tax liability for the taxable year. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing procedures for making a refund to a claimant as required by Subsection (6)(a).
Utah Code § 59-13-207 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-207
§ 59-13-207. Deductions allowed -- Prorating of deduction to retail dealers.
Status: in_force

(1) There is deducted 2% from the gross amount of motor fuel taxable under this part to allow for all evaporation, loss in handling, and expenses of collection. All distributors shall report the gross amount of taxable motor fuel which is produced, received, refined, or sold in this state from which this deduction shall be made. (2) At the time of submitting the report and payment of the tax, the producers and refiners shall further submit evidence to the satisfaction of the commission that from the amount of the 2% deduction made by them, one half of the deduction has been paid to the registered retail dealers on quantities sold to them during the period covered by the report.
Utah Code § 59-2-1713 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1713
§ 59-2-1713. Appeal to the county board of equalization.
Status: in_force

(1) Notwithstanding Section 59-2-1004and except as provided in Subsection (2), the owner of land may appeal the determination or denial of a county assessor to the county board of equalization within 60 days after the day on which: (a) the county assessor makes a determination under this part; or (b) the county assessor's failure to make a determination results in the owner's request being considered denied under this part. (2) Notwithstanding Subsection (1), the commission shall, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, make rules establishing circumstances under which an appeal may be filed with the county board of equalization no later than 60 days after the deadline for an appeal described in Subsection (1).
Utah Code § 59-7-614.5 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-614.5
§ 59-7-614.5. Refundable motion picture tax credit.
Status: in_force

(1) As used in this section: (a) "Motion picture company" means a taxpayer that meets the definition of a motion picture company under Section 63N-8-102. (b) "Office" means the Governor's Office of Economic Development created in Section 63N-1a-301. (c) "State-approved production" means the same as that term is defined in Section 63N-8-102. (2) A motion picture company may claim a refundable tax credit for a state-approved production. (3) The tax credit under this section is the amount listed as the tax credit amount on the tax credit certificate that the office issues to a motion picture company under Section 63N-8-103 for the taxable year. (4) (a) In accordance with any rules prescribed by the commission under Subsection (4)(b), the commission shall make a refund to a motion picture company that claims a tax credit under this section if the amount of the tax credit exceeds the motion picture company's tax liability for a taxable year. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing procedures for making a refund to a motion picture company as required by Subsection (4)(a). (5) (a) (i) To assist the Revenue and Taxation Interim Committee with the review required by Section 59-7-159, the office shall provide the following information, if available to the office, to the Office of the Legislative Fiscal Analyst by electronic means: (A) the amount of tax credit that the office grants to each motion picture company for each calendar year; (B) estimates of the amount of tax credit that the office will grant for each of the next three calendar years; (C) the criteria that the office uses in granting the tax credit; (D) the dollars left in the state, as defined in Section 63N-8-102, by each motion picture company for each calendar year; (E) the information contained in the office's latest report under Section 63N-1a-306; and (F) any other information that the Office of the Legislative Fiscal Analyst requests. (ii) In providing the information described in Subsection (5)(a)(i), the office shall redact information that identifies a recipient of a tax credit under this section. (iii) If, notwithstanding the redactions made under Subsection (5)(a)(ii), reporting the information described in Subsection (5)(a)(i) might disclose the identity of a recipient of a tax credit, the office may file a request with the Revenue and Taxation Interim Committee to provide the information described in Subsection (5)(a)(i) in the aggregate for all motion picture companies that receive the tax credit under this section. (b) The Office of the Legislative Fiscal Analyst shall report to the Revenue and Taxation Interim Committee a summary and analysis of the information provided to the Office of the Legislative Fiscal Analyst by the office under Subsection (5)(a).
Utah Code § 59-2-1352 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1352
§ 59-2-1352. Purchaser of invalid tax title -- Purchaser's lien -- Extent of lien -- Priority of lien -- Foreclosure of lien.
Status: in_force

(1) Every person who has purchased or purchases any invalid tax title to any real property in this state shall, from the effective date of this part, have a lien against the property for the recovery of the amount of the purchase price paid to the county to the extent that the county would have a lien prior to the sale by the county, but in no event may the lien be greater than the amount of taxes, tax notice charges, interest, and penalties, or the amount actually paid, whichever is smaller. (2) Taxes and tax notice charges paid by the purchaser for subsequent years after the purchase from the county shall be included in the amount secured by the lien which has not already been recovered. (3) The lien shall have the same priority against the property as the lien for the delinquent taxes and tax notice charges which were liquidated by the purchase except that it may not have preference over any right, title, interest in, or lien against, the property acquired since the purchase of the tax title for value and without notice, and the lien shall bear interest at the legal rate for a period of not to exceed four years. (4) The lien shall be foreclosed in any action in which the invalidity of the tax title is determined. (5) If the lien is not foreclosed at the time of the determination of the invalidity of the tax title, any later action to foreclose the lien shall be barred.
Utah Code § 59-13-403 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-403
§ 59-13-403. Administration and penalties -- Bond requirements.
Status: in_force

(1) All administrative and penalty provisions of Part 2, Motor Fuel, apply to the administration of Part 4, Aviation Fuel. (2) Notwithstanding Subsection (1), a distributor is not required to furnish a bond if the distributor: (a) meets the definition of distributor under Subsection 59-13-102(7)(d); and (b) has an average tax liability of $500 or less per month.
Utah Code § 59-10-1102 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1102
§ 59-10-1102. Definitions.
Status: in_force

As used in this part: (1) (a) Except as provided in Subsection (1)(b) or Subsection 59-10-1103(1)(a), "claimant" means a resident or nonresident person. (b) "Claimant" does not include an estate or trust. (2) Except as provided in Subsection 59-10-1103(1)(a), "estate" means a nonresident estate or a resident estate. (3) "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 under this chapter for a taxable year. (4) Except as provided in Subsection 59-10-1103(1)(a), "trust" means a nonresident trust or a resident trust.
Utah Code § 59-5-111 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-111
§ 59-5-111. Condition precedent to judicial review.
Status: in_force

(1) Before seeking judicial review, the taxpayer shall deposit with the commission the full amount of taxes, interest, and other charges audited and stated in the decision of the commission. (2) (a) If the party appealing executes an undertaking meeting the requirements of Subsection (2)(b), the party is not required to pay the taxes, interest, and other charges as a condition precedent to obtaining judicial review. (b) The taxpayer shall file an undertaking with the commission in the amount and with the surety approved by the commission. (c) The undertaking shall provide that, if the appeal is dismissed or the decision of the commission is affirmed, the party appealing will pay all costs and charges that may accrue against the party in the prosecution of the case. (d) At the option of the party appealing, the undertaking may be in a sum sufficient to cover the taxes, interest, and other charges, audited or stated in the decision, plus the costs or charges that may accrue against the party appealing in the prosecution of the case.
Utah Code § 59-2-207 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-207
§ 59-2-207. Statements for mines -- Penalty for failure to file statement or information -- Assessment without statement -- Penalty -- Waiver, reduction, or compromise of penalty -- Extension of time for filing statement -- Appeals.
Status: in_force

(1) (a) A person, or an officer or agent of that person, owning or operating property described in Subsection (1)(b) shall file with the commission, on a form prescribed by the commission, a sworn statement on or before March 1 of each year: (i) showing in detail all real property and tangible personal property located in the state that the person owns or operates; and (ii) containing any other information the commission requires. (b) Subsection (1)(a) applies to the following property: (i) a mine; (ii) a mining claim; or (iii) a valuable mineral deposit, including lands containing coal or hydrocarbons. (c) (i) The commission may allow an extension for filing the statement under Subsection (1)(a) for a time period not exceeding 30 days, unless the commission determines that extraordinary circumstances require a longer period of extension. (ii) The commission shall grant a person, or an officer or agent of that person, an extension for filing the statement under Subsection (1)(a) for a time period not exceeding 15 days if: (A) a federal regulatory agency requires the taxpayer to file a statement that contains the same information as the statement under Subsection (1)(a); and (B) the person, or an officer or agent of that person, requests the commission to grant the extension. (2) The commission shall assess and list the property described in Subsection (1)(b) using the best information obtainable by the commission if a person, or an officer or agent of that person, fails to file the statement required under Subsection (1)(a) on or before the later of: (a) March 1; or (b) if the commission allows an extension under Subsection (1)(c) for filing the statement, the day after the last day of the extension period. (3) (a) Except as provided in Subsection (3)(c), the commission shall assess a person a penalty as provided in Subsection (3)(b), if the person, or an officer or agent of that person, fails to file: (i) the statement required under Subsection (1)(a) on or before the later of: (A) March 1; or (B) if the commission allows an extension under Subsection (1)(c) for filing the statement, the day after the last day of the extension period; or (ii) any other information the commission determines to be necessary to: (A) establish valuations for assessment purposes; or (B) apportion an assessment. (b) The penalty described in Subsection (3)(a) is an amount equal to the greater of: (i) 10% of the person's estimated tax liability under this chapter for the current calendar year not to exceed $50,000; or (ii) $100. (c) (i) Notwithstanding Subsections (3)(a) and (4), the commission may waive, reduce, or compromise a penalty imposed under this section if the commission finds there are reasonable grounds for the waiver, reduction, or compromise. (ii) If the commission waives, reduces, or compromises a penalty under Subsection (3)(c)(i), the commission shall make a record of the grounds for waiving, reducing, or compromising the penalty. (4) The county treasurer shall collect the penalty imposed under Subsection (3) as provided in Section 59-2-1308. (5) A person subject to a penalty under Subsection (3) may appeal the penalty according to the procedures and requirements of Title 63G, Chapter 4, Administrative Procedures Act.
Utah Code § 59-12-2218 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2218
§ 59-12-2218. County, city, or town option sales and use tax for airports, highways, and systems for public transit -- Base -- Rate -- Administration of sales and use tax -- Voter approval exception.
Status: in_force

(1) Subject to the other provisions of this part, and subject to Subsection (8), the following may impose a sales and use tax under this section: (a) if, on April 1, 2009, a county legislative body of a county of the second class imposes a sales and use tax under this section, the county legislative body of the county of the second class may impose the sales and use tax on the transactions: (i) described in Subsection 59-12-103(1); and (ii) within the county, including the cities and towns within the county; or (b) if, on April 1, 2009, a county legislative body of a county of the second class does not impose a sales and use tax under this section: (i) a city legislative body of a city within the county of the second class may impose a sales and use tax under this section on the transactions described in Subsection 59-12-103(1) within that city; (ii) a town legislative body of a town within the county of the second class may impose a sales and use tax under this section on the transactions described in Subsection 59-12-103(1) within that town; and (iii) the county legislative body of the county of the second class may impose a sales and use tax on the transactions described in Subsection 59-12-103(1): (A) within the county, including the cities and towns within the county, if on the date the county legislative body provides the notice described in Section 59-12-2209 to the commission stating that the county will enact a sales and use tax under this section, no city or town within that county imposes a sales and use tax under this section or has provided the notice described in Section 59-12-2209 to the commission stating that the city or town will enact a sales and use tax under this section; or (B) within the county, except for within a city or town within that county, if, on the date the county legislative body provides the notice described in Section 59-12-2209 to the commission stating that the county will enact a sales and use tax under this section, that city or town imposes a sales and use tax under this section or has provided the notice described in Section 59-12-2209 to the commission stating that the city or town will enact a sales and use tax under this section. (2) For purposes of Subsection (1) and subject to the other provisions of this section, a county, city, or town legislative body that imposes a sales and use tax under this section may impose the tax at a rate of .25%. (3) (a) Except as provided in Subsection (3)(b), and subject to Subsection (4), a sales and use tax imposed under this section shall be expended as determined by the county, city, or town legislative body for uses described in Section 59-12-2212.2. (b) (i) Notwithstanding Subsection 59-12-2212.2(1)(a), revenues collected from a sales and use tax under this section may only be used for new capacity or congestion mitigation projects, and may not be expended for operation or maintenance purposes. (ii) The restriction in Subsection (3)(b)(i) from using revenue for operation or maintenance purposes does not apply to any revenue subject to rights or obligations under a contract entered into before January 1, 2019, between a county, city, or town legislative body and a public transit district. (4) A county, city, or town legislative body may not expend revenue collected within a county, city, or town from a tax under this section for a purpose described in Section 59-12-2212.2 unless the purpose is recommended by: (a) for a county that is part of a metropolitan planning organization, the metropolitan planning organization of which the county is a part; or (b) for a county that is not part of a metropolitan planning organization, the council of governments of which the county is a part. (5) Before a city or town legislative body may impose a sales and use tax under this section, the city or town legislative body shall provide a copy of the notice described in Section 59-12-2209 that the city or town legislative body provides to the commission: (a) to the county legislative body within which the city or town is located; and (b) at the same time as the city or town legislative body provides the notice to the commission. (6) Subject to Section 59-12-2207, the commission shall transmit revenues collected within a county, city, or town from a tax under this part that will be expended for a purpose described in Section 59-12-2212.2 to the county, city, or town legislative body in accordance with Section 59-12-2206. (7) Notwithstanding Section 59-12-2208, a county, city, or town legislative body may, but is not required to, submit an opinion question to the county's, city's, or town's registered voters in accordance with Section 59-12-2208 to impose a sales and use tax under this section. (8) (a) (i) Notwithstanding any other provision in this section, if the entire boundary of a county, city, or town is annexed into a large public transit district, if the county, city, or town legislative body wishes to impose a sales and use tax under this section, the county, city, or town legislative body shall pass the ordinance to impose a sales and use tax under this section on or before June 30, 2022. (ii) If the entire boundary of a county, city, or town is annexed into a large public transit district, the county, city, or town legislative body may not pass the ordinance to impose a sales and use tax under this section on or after July 1, 2022. (b) Notwithstanding the deadline described in Subsection (8)(a), any sales and use tax imposed under this section by passage of a county, city, or town ordinance on or before June 30, 2022, may remain in effect.
Utah Code § 59-1-1417 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1417
§ 59-1-1417. Burden of proof -- Statutory construction.
Status: in_force

(1) In a proceeding before the commission, the burden of proof is on the petitioner except for determining the following, in which the burden of proof is on the commission: (a) whether the petitioner committed fraud with intent to evade a tax, fee, or charge; (b) whether the petitioner is obligated as the transferee of property of the person that originally owes a liability or a preceding transferee, but not to show that the person that originally owes a liability is obligated for the liability; and (c) whether the petitioner is liable for an increase in a deficiency if the increase is asserted initially after a notice of deficiency is mailed in accordance with Section 59-1-1405 and a petition under Part 5, Petitions for Redetermination of Deficiencies, is filed, unless the increase in the deficiency is the result of a change or correction of federal taxable income: (i) required to be reported; and (ii) of which the commission has no notice at the time the commission mails the notice of deficiency. (2) Regardless of whether a taxpayer has paid or remitted a tax, fee, or charge, the commission or a court considering a case involving the tax, fee, or charge shall: (a) construe a statute imposing the tax, fee, or charge strictly in favor of the taxpayer; and (b) construe a statute providing an exemption from or credit against the tax, fee, or charge strictly against the taxpayer.
Utah Code § 59-2a-401 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-401
§ 59-2a-401. Tax abatement for indigent individuals -- Maximum amount.
Status: in_force

In accordance with this part, a county may remit or abate the taxes of an indigent individual: (1) if the indigent individual owned the property as of January 1 of the year for which the county remits or abates the taxes; and (2) in an amount not more than the lesser of: (a) the amount provided as a homeowner's credit for the lowest household income bracket as described in Section 59-2a-305; or (b) 50% of the total tax levied for the indigent individual for the current year.
Utah Code § 59-2-514 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-514
§ 59-2-514. State Farmland Evaluation Advisory Committee -- Membership -- Duties.
Status: in_force

(1) There is created a State Farmland Evaluation Advisory Committee consisting of five members appointed as follows: (a) one member appointed by the commission who shall be chairman of the committee; (b) one member appointed by the president of Utah State University; (c) one member appointed by the state Department of Agriculture and Food; (d) one member appointed by the state County Assessors' Association; and (e) one member actively engaged in farming or ranching appointed by the other members of the committee. (2) The committee shall meet at the call of the chairman to review the several classifications of land in agricultural use in the various areas of the state and recommend a range of values for each of the classifications based upon productive capabilities of the land when devoted to agricultural uses. The recommendations shall be submitted to the commission prior to October 2 of each year.
Utah Code § 59-13-321 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-321
§ 59-13-321. Wholesaler option for rack distributions tax payments -- Notification -- Security.
Status: in_force

(1) As used in this section "wholesaler" means a person who receives a rack distribution of diesel fuel from a supplier for purposes of resale. (2) (a) Upon agreement of wholesaler and supplier, the payment of the taxes to the supplier under this part may be made on or before one business day prior to the time that the supplier is required to remit those taxes to the commission. (b) The wholesaler shall provide written notification to the supplier of the wholesaler's intent to exercise the payment option under Subsection (2)(a) at least 30 days prior to the payment. (c) The wholesaler's payment of the taxes under Subsection (2)(a) shall be made by electronic funds transfer. (3) Upon the wholesaler's exercise of the payment option provided in Subsection (2), the supplier may require security for the payment of the taxes if no security exists between the wholesaler and the supplier. (4) At the option of the supplier, the wholesaler's exercise of the payment option provided under this section may be terminated if the wholesaler fails to: (a) remit timely payment of the taxes as provided in Subsection (2); or (b) provide security as provided in Subsection (3).
Utah Code § 59-10-1006 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1006
§ 59-10-1006. Historic preservation tax credit.
Status: in_force

(1) (a) For tax years beginning January 1, 1993, and thereafter, there is allowed to a claimant, estate, or trust, as a nonrefundable tax credit against the income tax due, an amount equal to 20% of qualified rehabilitation expenditures, costing more than $10,000, incurred in connection with any residential certified historic building. When qualifying expenditures of more than $10,000 are incurred, the tax credit allowed by this section shall apply to the full amount of expenditures. (b) All rehabilitation work to which the tax credit may be applied shall be approved by the State Historic Preservation Office prior to completion of the rehabilitation project as meeting the Secretary of the Interior's Standards for Rehabilitation so that the office can provide corrective comments to the claimant, estate, or trust in order to preserve the historical qualities of the building. (c) Any amount of tax credit remaining may be carried forward to each of the five taxable years following the qualified expenditures. (d) The commission, in consultation with the State Historic Preservation Office, shall promulgate rules to implement this section. (2) As used in this section: (a) "Certified historic building" means a building that is listed on the National Register of Historic Places within three years of taking the credit under this section or that is located in a National Register Historic District and the building has been designated by the State Historic Preservation Office as being of significance to the district. (b) (i) "Qualified rehabilitation expenditures" means any amount properly chargeable to the rehabilitation and restoration of the physical elements of the building, including the historic decorative elements, and the upgrading of the structural, mechanical, electrical, and plumbing systems to applicable codes. (ii) "Qualified rehabilitation expenditures" does not include expenditures related to: (A) a claimant's, estate's, or trust's personal labor; (B) cost of acquisition of the property; (C) any expenditure attributable to the enlargement of an existing building; (D) rehabilitation of a certified historic building without the approval required in Subsection (1)(b); or (E) any expenditure attributable to landscaping and other site features, outbuildings, garages, and related features. (c) "Residential" means a building used for residential use, either owner occupied or income producing.
Utah Code § 59-5-301 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-301
§ 59-5-301. Definitions.
Status: in_force

As used in this part: (1) "Division" means the Division of Oil, Gas, and Mining established under Title 40, Chapter 6, Board and Division of Oil, Gas, and Mining. (2) "High cost infrastructure project" means the same as that term is defined in Section 79-6-602. (3) "Infrastructure cost-burdened entity" means the same as that term is defined in Section 79-6-602. (4) "Infrastructure-related revenue" means the same as that term is defined in Section 79-6-602. (5) "Natural gas" means the same as that term is defined in Section 59-5-101. (6) "Natural gas liquids" means the same as that term is defined in Section 59-5-101. (7) "Office" means the Office of Energy Development created in Section 79-6-401. (8) "Recompletion" means any downhole operation that is: (a) conducted to reestablish the producibility or serviceability of a well in any geologic interval; and (b) approved by the division as a recompletion. (9) "Well" means the same as that term is defined in Section 59-5-101. (10) (a) "Workover" means any downhole operation that is: (i) conducted to sustain, restore, or increase the producibility or serviceability of a well in the geologic intervals in which the well is currently completed; and (ii) approved by the division as a workover. (b) "Workover" does not include operations that are conducted primarily as routine maintenance or to replace worn or damaged equipment.
Utah Code § 59-2-1332 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1332
§ 59-2-1332. Extension of date of delinquency.
Status: in_force

(1) (a) The county legislative body may, upon a petition of not less than 100 taxpayers or upon its own motion for good cause, by proclamation, extend the property tax due date from November 30 to noon on December 30. (b) If the county legislative body extends the property tax due date under Subsection (1)(a), the county legislative body shall publish a notice of the proclamation covering this extension: (i) in a newspaper of general circulation in the county in at least two issues before November 1 of the year in which the taxes are to be paid; and (ii) in accordance with Section 45-1-101 for two weeks before November 1. (2) In all cases where the county legislative body extends the property tax due date under Subsection (1), the date for the selling of property to the county for delinquent taxes or tax notice charges shall be extended 30 days from the dates provided by law.
Utah Code § 59-10-125 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-125
§ 59-10-125. Adjustment after change of accounting method.
Status: in_force

(1) If a taxpayer's method of accounting is changed, other than from an accrual to an installment method, any additional tax that results from adjustments determined to be necessary solely by reason of the change may not be greater than if those adjustments were ratably allocated and included for the taxable year of the change and the preceding taxable years, not in excess of two, during which the taxpayer used the method of accounting from which the change is made. (2) If a taxpayer's method of accounting is changed from an accrual to an installment method, any additional tax for the taxable year of the change in the method of accounting and for any subsequent taxable year that is attributable to the receipt of installment payments properly accrued in a prior taxable year, shall be reduced by the portion of tax for any prior taxable year attributable to the accrual of such installment payments, under rules prescribed by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
Utah Code § 59-1-101 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-101
§ 59-1-101. Definitions.
Status: in_force

As used in this title: (1) "Commission" and "tax commission" mean the State Tax Commission. (2) "Deficiency" is as defined in Section 59-1-1402.
Utah Code § 59-1-403 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-403
§ 59-1-403. Confidentiality -- Exceptions -- Penalty -- Application to property tax.
Status: in_force

1/1/2027 (1) As used in this section: (a) "Distributed tax, fee, or charge" means a tax, fee, or charge: (i) the commission administers under: (A) this title, other than a tax under Chapter 12, Part 2, Local Sales and Use Tax Act; (B) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; (C) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act; (D) Section 19-6-805; (E) Section 63H-1-205; or (F) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges; and (ii) with respect to which the commission distributes the revenue collected from the tax, fee, or charge to a qualifying jurisdiction. (b) "GOED" means the Governor's Office of Economic Development created in Section 63N-1a-301. (c) "Qualifying jurisdiction" means: (i) a county, city, or town; (ii) the military installation development authority created in Section 63H-1-201; (iii) the Utah Inland Port Authority created in Section 11-58-201; or (iv) the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201. (2) (a) Any of the following may not divulge or make known in any manner any information gained by that person from any return filed with the commission: (i) a tax commissioner; (ii) an agent, clerk, or other officer or employee of the commission; or (iii) a representative, agent, clerk, or other officer or employee of any county, city, or town. (b) An official charged with the custody of a return filed with the commission is not required to produce the return or evidence of anything contained in the return in any action or proceeding in any court, except: (i) in accordance with judicial order; (ii) on behalf of the commission in any action or proceeding under: (A) this title; or (B) other law under which persons are required to file returns with the commission; (iii) on behalf of the commission in any action or proceeding to which the commission is a party; or (iv) on behalf of any party to any action or proceeding under this title if the report or facts shown by the return are directly involved in the action or proceeding. (c) Notwithstanding Subsection (2)(b), a court may require the production of, and may admit in evidence, any portion of a return or of the facts shown by the return, as are specifically pertinent to the action or proceeding. (d) Notwithstanding any other provision of state law, a person described in Subsection (2)(a) may not divulge or make known in any manner any information gained by that person from any return filed with the commission to the extent that the disclosure is prohibited under federal law. (3) This section does not prohibit: (a) a person or that person's authorized representative from receiving a copy of any return or report filed in connection with that person's own tax; (b) the publication of statistics as long as the statistics are classified to prevent the identification of particular reports or returns; and (c) the inspection by the attorney general or other legal representative of the state of the report or return of any taxpayer: (i) who brings action to set aside or review a tax based on the report or return; (ii) against whom an action or proceeding is contemplated or has been instituted under this title; or (iii) against whom the state has an unsatisfied money judgment. (4) (a) Notwithstanding Subsection (2) and for purposes of administration, the commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, provide for a reciprocal exchange of information with: (i) the United States Internal Revenue Service; or (ii) the revenue service of any other state. (b) Notwithstanding Subsection (2) and for all taxes except individual income tax and corporate franchise tax, the commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, share information gathered from returns and other written statements with the federal government, any other state, any of the political subdivisions of another state, or any political subdivision of this state, except as limited by Sections 59-12-209 and 59-12-210, if the political subdivision, other state, or the federal government grant substantially similar privileges to this state. (c) Notwithstanding Subsection (2) and for all taxes except individual income tax and corporate franchise tax, the commission may by rule, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, provide for the issuance of information concerning the identity and other information of taxpayers who have failed to file tax returns or to pay any tax due. (d) Notwithstanding Subsection (2), the commission shall provide to the director of the Division of Environmental Response and Remediation, as defined in Section 19-6-402, as requested by the director of the Division of Environmental Response and Remediation, any records, returns, or other information filed with the commission under Chapter 13, Motor and Special Fuel Tax Act, or Section 19-6-410.5 regarding the environmental assurance program participation fee. (e) Notwithstanding Subsection (2), at the request of any person the commission shall provide that person sales and purchase volume data reported to the commission on a report, return, or other information filed with the commission under: (i) Chapter 13, Part 2, Motor Fuel; or (ii) Chapter 13, Part 4, Aviation Fuel. (f) Notwithstanding Subsection (2), upon request from a tobacco product manufacturer, as defined in Section 59-22-202, the commission shall report to the manufacturer: (i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the manufacturer and reported to the commission for the previous calendar year under Section 59-14-407; and (ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the manufacturer for which a tax refund was granted during the previous calendar year under Section 59-14-401 and reported to the commission under Subsection 59-14-401(1)(a)(v). (g) Notwithstanding Subsection (2), the commission shall notify manufacturers, distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is prohibited from selling cigarettes to consumers within the state under Subsection 59-14-210(2). (h) Notwithstanding Subsection (2), the commission may: (i) provide to the Division of Consumer Protection within the Department of Commerce and the attorney general data: (A) reported to the commission under Section 59-14-212; or (B) related to a violation under Section 59-14-211; and (ii) upon request, provide to any person data reported to the commission under Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g). (i) Notwithstanding Subsection (2), the commission shall, at the request of a committee of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's Office of Planning and Budget, provide to the committee or office the total amount of revenue collected by the commission under Chapter 24, Radioactive Waste Facility Tax Act, for the time period specified by the committee or office. (j) Notwithstanding Subsection (2), the commission shall make the directory required by Section 59-14-603 available for public inspection. (k) Notwithstanding Subsection (2), the commission may share information with federal, state, or local agencies as provided in Subsection 59-14-606(3). (l) (i) Notwithstanding Subsection (2), the commission shall provide the Office of Recovery Services within the Department of Health and Human Services any relevant information obtained from a return filed under Chapter 10, Individual Income Tax Act, regarding a taxpayer who has become obligated to the Office of Recovery Services. (ii) The information described in Subsection (4)(l)(i) may be provided by the Office of Recovery Services to any other state's child support collection agency involved in enforcing that support obligation. (m) (i) Notwithstanding Subsection (2), upon request from the state court administrator, the commission shall provide to the state court administrator, the name, address, telephone number, county of residence, and social security number on resident returns filed under Chapter 10, Individual Income Tax Act. (ii) The state court administrator may use the information described in Subsection (4)(m)(i) only as a source list for the master jury list described in Section 78B-1-106. (n) (i) As used in this Subsection (4)(n): (A) "GOED" means the Governor's Office of Economic Development created in Section 63N-1a-301. (B) "Income tax information" means information gained by the commission that is required to be attached to or included in a return filed with the commission under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act. (C) "Other tax information" means information gained by the commission that is required to be attached to or included in a return filed with the commission except for a return filed under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act. (D) "Tax information" means income tax information or other tax information. (ii) (A) Notwithstanding Subsection (2) and except as provided in Subsection (4)(n)(ii)(B) or (C), the commission shall at the request of GOED provide to GOED all income tax information. (B) For purposes of a request for income tax information made under Subsection (4)(n)(ii)(A), GOED may not request and the commission may not provide to GOED a person's address, name, social security number, or taxpayer identification number. (C) In providing income tax information to GOED, the commission shall in all instances protect the privacy of a person as required by Subsection (4)(n)(ii)(B). (iii) (A) Notwithstanding Subsection (2) and except as provided in Subsection (4)(n)(iii)(B), the commission shall at the request of GOED provide to GOED other tax information. (B) Before providing other tax information to GOED, the commission shall redact or remove any name, address, social security number, or taxpayer identification number. (iv) GOED may provide tax information received from the commission in accordance with this Subsection (4)(n) only: (A) as a fiscal estimate, fiscal note information, or statistical information; and (B) if the tax information is classified to prevent the identification of a particular return. (v) (A) A person may not request tax information from GOED under Title 63G, Chapter 2, Government Records Access and Management Act, or this section, if GOED received the tax information from the commission in accordance with this Subsection (4)(n). (B) GOED may not provide to a person that requests tax information in accordance with Subsection (4)(n)(v)(A) any tax information other than the tax information GOED provides in accordance with Subsection (4)(n)(iv). (o) Notwithstanding Subsection (2), the commission may provide to the governing board of the agreement or a taxing official of another state, the District of Columbia, the United States, or a territory of the United States: (i) the following relating to an agreement sales and use tax: (A) information contained in a return filed with the commission; (B) information contained in a report filed with the commission; (C) a schedule related to Subsection (4)(o)(i)(A) or (B); or (D) a document filed with the commission; or (ii) a report of an audit or investigation made with respect to an agreement sales and use tax. (p) Notwithstanding Subsection (2), the commission may provide information concerning a taxpayer's state income tax return or state income tax withholding information to the Driver License Division if the Driver License Division: (i) requests the information; and (ii) provides the commission with a signed release form from the taxpayer allowing the Driver License Division access to the information. (q) Notwithstanding Subsection (2), the commission shall provide to the Utah Communications Authority, or a division of the Utah Communications Authority, the information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and 63H-7a-502. (r) Notwithstanding Subsection (2), the commission shall provide to the Utah Educational Savings Plan information related to a resident or nonresident individual's contribution to a Utah Educational Savings Plan account as designated on the resident or nonresident's individual income tax return as provided under Section 59-10-1313. (s) Notwithstanding Subsection (2), for the purpose of verifying eligibility under Sections 26B-3-106 and 26B-3-903, the commission shall provide an eligibility worker with the Department of Health and Human Services or the department's designee with the adjusted gross income of an individual if: (i) an eligibility worker with the Department of Health and Human Services or the department's designee requests the information from the commission; and (ii) the eligibility worker has complied with the identity verification and consent provisions of Sections 26B-3-106 and 26B-3-903. (t) Notwithstanding Subsection (2), the commission may provide to a county, as determined by the commission, information declared on an individual income tax return in accordance with Section 59-10-103.1 that relates to eligibility to claim a residential exemption authorized under Section 59-2-103. (u) Notwithstanding Subsection (2), the commission shall provide a report regarding any access line provider that is over 90 days delinquent in payment to the commission of amounts the access line provider owes under Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges, to the board of the Utah Communications Authority created in Section 63H-7a-201. (v) Notwithstanding Subsection (2), the commission shall provide the Department of Environmental Quality a report on the amount of tax paid by a radioactive waste facility for the previous calendar year under Section 59-24-103.5. (w) Notwithstanding Subsection (2), the commission may, upon request, provide to the Department of Workforce Services any information received under Chapter 10, Part 4, Withholding of Tax, that is relevant to the duties of the Department of Workforce Services. (x) Notwithstanding Subsection (2), the commission may provide the Public Service Commission or the Division of Public Utilities information related to a seller that collects and remits to the commission a charge described in Subsection 69-2-405(2), including the seller's identity and the number of charges described in Subsection 69-2-405(2) that the seller collects. (y) (i) Notwithstanding Subsection (2), the commission shall provide to each qualifying jurisdiction the collection data necessary to verify the revenue collected by the commission for a distributed tax, fee, or charge collected within the qualifying jurisdiction. (ii) In addition to the information provided under Subsection (4)(y)(i), the commission shall provide a qualifying jurisdiction with copies of returns and other information relating to a distributed tax, fee, or charge collected within the qualifying jurisdiction. (iii) (A) To obtain the information described in Subsection (4)(y)(ii), the chief executive officer or the chief executive officer's designee of the qualifying jurisdiction shall submit a written request to the commission that states the specific information sought and how the qualifying jurisdiction intends to use the information. (B) The information described in Subsection (4)(y)(ii) is available only in official matters of the qualifying jurisdiction. (iv) Information that a qualifying jurisdiction receives in response to a request under this subsection is: (A) classified as a private record under Title 63G, Chapter 2, Government Records Access and Management Act; and (B) subject to the confidentiality requirements of this section. (z) Notwithstanding Subsection (2), the commission shall provide the Alcoholic Beverage Services Commission, upon request, with taxpayer status information related to state tax obligations necessary to comply with the requirements described in Section 32B-1-203. (aa) Notwithstanding Subsection (2), the commission shall inform the Department of Workforce Services, as soon as practicable, whether an individual claimed and is entitled to claim a federal earned income tax credit for the year requested by the Department of Workforce Services if: (i) the Department of Workforce Services requests this information; and (ii) the commission has received the information release described in Section 35A-9-604. (bb) (i) As used in this Subsection (4)(bb), "unclaimed property administrator" means the administrator or the administrator's agent, as those terms are defined in Section 67-4a-102. (ii) (A) Notwithstanding Subsection (2), upon request from the unclaimed property administrator, subject to the commission's availability of the information, and to the extent allowed under federal law, the commission shall provide the unclaimed property administrator the name, address, telephone number, email address, county of residence, and social security number or federal employer identification number on any return filed under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act. (B) The unclaimed property administrator may use the information described in Subsection (4)(bb)(ii)(A) only for the purpose of returning unclaimed property to the property's owner in accordance with Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act. (iii) The unclaimed property administrator is subject to the confidentiality provisions of this section with respect to any information the unclaimed property administrator receives under this Subsection (4)(bb). (iv) The commission is not liable for actions arising from the unclaimed property administrator's use of information that the commission provides to the unclaimed property administrator upon request under this Subsection (4)(bb). (cc) Notwithstanding Subsection (2), the commission may, upon request, disclose a taxpayer's state individual income tax information to a program manager of the Utah Fits All Scholarship Program under Section 53F-6-402 if: (i) the taxpayer consents in writing to the disclosure; (ii) the taxpayer's written consent includes the taxpayer's name, social security number, and any other information the commission requests that is necessary to verify the identity of the taxpayer; and (iii) the program manager provides the taxpayer's written consent to the commission. (dd) Notwithstanding Subsection (2), the commission may, upon request, disclose a taxpayer's state individual income tax information to a scholarship granting organization of the Carson Smith Opportunity Scholarship Program under Section 53E-7-402 if: (i) the taxpayer consents in writing to the disclosure; (ii) the taxpayer's written consent includes the taxpayer's name, social security number, and any other information the commission requests that is necessary to verify the identity of the taxpayer; and (iii) the program manager provides the taxpayer's written consent to the commission. (ee) Notwithstanding Subsection (2), the commission may provide to the Division of Finance within the Department of Government Operations any information necessary to facilitate a payment from the commission to a taxpayer, including: (i) the name of the taxpayer entitled to the payment or any other person legally authorized to receive the payment; (ii) the taxpayer identification number of the taxpayer entitled to the payment; (iii) the payment identification number and amount of the payment; (iv) the tax year to which the payment applies and date on which the payment is due; (v) a mailing address to which the payment may be directed; and (vi) information regarding an account at a depository institution to which the payment may be directed, including the name of the depository institution, the type of account, the account number, and the routing number for the account. (ff) Notwithstanding Subsection (2), the commission shall provide the total amount of revenue collected by the commission under Subsection 59-5-202(5): (i) at the request of a committee of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's Office of Planning and Budget, to the committee or office for the time period specified by the committee or office; and (ii) to the Division of Finance for purposes of the Division of Finance administering Subsection 59-5-202(5). (gg) Notwithstanding Subsection (2), the commission may provide the Department of Agriculture and Food with information from a return filed in accordance with Chapter 31, Specialized Product Licensing and Tax Act. (hh) Notwithstanding Subsection (2), the commission shall provide the Department of Workforce Services with the information described in Section 35A-3-105. (ii) Notwithstanding Subsection (2), the commission may provide aggregated information to the Utah Population Committee, created in Section 63C-20-103, if the Utah Population Committee requests the information in accordance with Section 63C-20-105. (jj) Notwithstanding Subsection (2), the commission shall provide the Division of Consumer Protection the name and identifying information of a covered entity, as defined in Section 59-38-102, that collects and remits to the commission a tax described in Section 59-38-103. (5) (a) Each report and return shall be preserved for at least three years. (b) After the three-year period provided in Subsection (5)(a) the commission may destroy a report or return. (6) (a) Any individual who violates this section is guilty of a class A misdemeanor. (b) If the individual described in Subsection (6)(a) is an officer or employee of the state, the individual shall be dismissed from office and be disqualified from holding public office in this state for a period of five years thereafter. (c) Notwithstanding Subsection (6)(a) or (b), GOED, when requesting information in accordance with Subsection (4)(n)(iii), or an individual who requests information in accordance with Subsection (4)(n)(v): (i) is not guilty of a class A misdemeanor; and (ii) is not subject to: (A) dismissal from office in accordance with Subsection (6)(b); or (B) disqualification from holding public office in accordance with Subsection (6)(b). (d) Notwithstanding Subsection (6)(a) or (b), for a disclosure of information to the Office of the Legislative Auditor General in accordance with Title 36, Chapter 12, Legislative Organization, an individual described in Subsection (2): (i) is not guilty of a class A misdemeanor; and (ii) is not subject to: (A) dismissal from office in accordance with Subsection (6)(b); or (B) disqualification from holding public office in accordance with Subsection (6)(b). (7) Except as provided in Section 59-1-404, this part does not apply to the property tax.1/1/2027 (1) As used in this section: (a) "Distributed tax, fee, or charge" means a tax, fee, or charge: (i) the commission administers under: (A) this title, other than a tax under Chapter 12, Part 2, Local Sales and Use Tax Act; (B) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; (C) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act; (D) Section 19-6-805; (E) Section 63H-1-205; or (F) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges; and (ii) with respect to which the commission distributes the revenue collected from the tax, fee, or charge to a qualifying jurisdiction. (b) "GOED" means the Governor's Office of Economic Development created in Section 63N-1a-301. (c) "Qualifying jurisdiction" means: (i) a county, city, or town; (ii) the military installation development authority created in Section 63H-1-201; (iii) the Utah Inland Port Authority created in Section 11-58-201; or (iv) the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201. (2) (a) Any of the following may not divulge or make known in any manner any information gained by that person from any return filed with the commission: (i) a tax commissioner; (ii) an agent, clerk, or other officer or employee of the commission; or (iii) a representative, agent, clerk, or other officer or employee of any county, city, or town. (b) An official charged with the custody of a return filed with the commission is not required to produce the return or evidence of anything contained in the return in any action or proceeding in any court, except: (i) in accordance with judicial order; (ii) on behalf of the commission in any action or proceeding under: (A) this title; or (B) other law under which persons are required to file returns with the commission; (iii) on behalf of the commission in any action or proceeding to which the commission is a party; or (iv) on behalf of any party to any action or proceeding under this title if the report or facts shown by the return are directly involved in the action or proceeding. (c) Notwithstanding Subsection (2)(b), a court may require the production of, and may admit in evidence, any portion of a return or of the facts shown by the return, as are specifically pertinent to the action or proceeding. (d) Notwithstanding any other provision of state law, a person described in Subsection (2)(a) may not divulge or make known in any manner any information gained by that person from any return filed with the commission to the extent that the disclosure is prohibited under federal law. (3) This section does not prohibit: (a) a person or that person's authorized representative from receiving a copy of any return or report filed in connection with that person's own tax; (b) the publication of statistics as long as the statistics are classified to prevent the identification of particular reports or returns; and (c) the inspection by the attorney general or other legal representative of the state of the report or return of any taxpayer: (i) who brings action to set aside or review a tax based on the report or return; (ii) against whom an action or proceeding is contemplated or has been instituted under this title; or (iii) against whom the state has an unsatisfied money judgment. (4) (a) Notwithstanding Subsection (2) and for purposes of administration, the commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, provide for a reciprocal exchange of information with: (i) the United States Internal Revenue Service; or (ii) the revenue service of any other state. (b) Notwithstanding Subsection (2) and for all taxes except individual income tax and corporate franchise tax, the commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, share information gathered from returns and other written statements with the federal government, any other state, any of the political subdivisions of another state, or any political subdivision of this state, except as limited by Sections 59-12-209 and 59-12-210, if the political subdivision, other state, or the federal government grant substantially similar privileges to this state. (c) Notwithstanding Subsection (2) and for all taxes except individual income tax and corporate franchise tax, the commission may by rule, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, provide for the issuance of information concerning the identity and other information of taxpayers who have failed to file tax returns or to pay any tax due. (d) Notwithstanding Subsection (2), the commission shall provide to the director of the Division of Environmental Response and Remediation, as defined in Section 19-6-402, as requested by the director of the Division of Environmental Response and Remediation, any records, returns, or other information filed with the commission under Chapter 13, Motor and Special Fuel Tax Act, or Section 19-6-410.5 regarding the environmental assurance program participation fee. (e) Notwithstanding Subsection (2), at the request of any person the commission shall provide that person sales and purchase volume data reported to the commission on a report, return, or other information filed with the commission under: (i) Chapter 13, Part 2, Motor Fuel; or (ii) Chapter 13, Part 4, Aviation Fuel. (f) Notwithstanding Subsection (2), upon request from a tobacco product manufacturer, as defined in Section 59-22-202, the commission shall report to the manufacturer: (i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the manufacturer and reported to the commission for the previous calendar year under Section 59-14-407; and (ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the manufacturer for which a tax refund was granted during the previous calendar year under Section 59-14-401 and reported to the commission under Subsection 59-14-401(1)(a)(v). (g) Notwithstanding Subsection (2), the commission shall notify manufacturers, distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is prohibited from selling cigarettes to consumers within the state under Subsection 59-14-210(2). (h) Notwithstanding Subsection (2), the commission may: (i) provide to the Division of Consumer Protection within the Department of Commerce and the attorney general data: (A) reported to the commission under Section 59-14-212; or (B) related to a violation under Section 59-14-211; and (ii) upon request, provide to any person data reported to the commission under Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g). (i) Notwithstanding Subsection (2), the commission shall, at the request of a committee of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's Office of Planning and Budget, provide to the committee or office the total amount of revenue collected by the commission under Chapter 24, Radioactive Waste Facility Tax Act, for the time period specified by the committee or office. (j) Notwithstanding Subsection (2), the commission shall make the directory required by Section 59-14-603 available for public inspection. (k) Notwithstanding Subsection (2), the commission may share information with federal, state, or local agencies as provided in Subsection 59-14-606(3). (l) (i) Notwithstanding Subsection (2), the commission shall provide the Office of Recovery Services within the Department of Health and Human Services any relevant information obtained from a return filed under Chapter 10, Individual Income Tax Act, regarding a taxpayer who has become obligated to the Office of Recovery Services. (ii) The information described in Subsection (4)(l)(i) may be provided by the Office of Recovery Services to any other state's child support collection agency involved in enforcing that support obligation. (m) (i) Notwithstanding Subsection (2), upon request from the state court administrator, the commission shall provide to the state court administrator, the name, address, telephone number, county of residence, and social security number on resident returns filed under Chapter 10, Individual Income Tax Act. (ii) The state court administrator may use the information described in Subsection (4)(m)(i) only as a source list for the master jury list described in Section 78B-1-106. (n) (i) As used in this Subsection (4)(n): (A) "GOED" means the Governor's Office of Economic Development created in Section 63N-1a-301. (B) "Income tax information" means information gained by the commission that is required to be attached to or included in a return filed with the commission under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act. (C) "Other tax information" means information gained by the commission that is required to be attached to or included in a return filed with the commission except for a return filed under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act. (D) "Tax information" means income tax information or other tax information. (ii) (A) Notwithstanding Subsection (2) and except as provided in Subsection (4)(n)(ii)(B) or (C), the commission shall at the request of GOED provide to GOED all income tax information. (B) For purposes of a request for income tax information made under Subsection (4)(n)(ii)(A), GOED may not request and the commission may not provide to GOED a person's address, name, social security number, or taxpayer identification number. (C) In providing income tax information to GOED, the commission shall in all instances protect the privacy of a person as required by Subsection (4)(n)(ii)(B). (iii) (A) Notwithstanding Subsection (2) and except as provided in Subsection (4)(n)(iii)(B), the commission shall at the request of GOED provide to GOED other tax information. (B) Before providing other tax information to GOED, the commission shall redact or remove any name, address, social security number, or taxpayer identification number. (iv) GOED may provide tax information received from the commission in accordance with this Subsection (4)(n) only: (A) as a fiscal estimate, fiscal note information, or statistical information; and (B) if the tax information is classified to prevent the identification of a particular return. (v) (A) A person may not request tax information from GOED under Title 63G, Chapter 2, Government Records Access and Management Act, or this section, if GOED received the tax information from the commission in accordance with this Subsection (4)(n). (B) GOED may not provide to a person that requests tax information in accordance with Subsection (4)(n)(v)(A) any tax information other than the tax information GOED provides in accordance with Subsection (4)(n)(iv). (o) Notwithstanding Subsection (2), the commission may provide to the governing board of the agreement or a taxing official of another state, the District of Columbia, the United States, or a territory of the United States: (i) the following relating to an agreement sales and use tax: (A) information contained in a return filed with the commission; (B) information contained in a report filed with the commission; (C) a schedule related to Subsection (4)(o)(i)(A) or (B); or (D) a document filed with the commission; or (ii) a report of an audit or investigation made with respect to an agreement sales and use tax. (p) Notwithstanding Subsection (2), the commission may provide information concerning a taxpayer's state income tax return or state income tax withholding information to the Driver License Division if the Driver License Division: (i) requests the information; and (ii) provides the commission with a signed release form from the taxpayer allowing the Driver License Division access to the information. (q) Notwithstanding Subsection (2), the commission shall provide to the Utah Communications Authority, or a division of the Utah Communications Authority, the information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and 63H-7a-502. (r) Notwithstanding Subsection (2), the commission shall provide to the Utah Educational Savings Plan information related to a resident or nonresident individual's contribution to a Utah Educational Savings Plan account as designated on the resident or nonresident's individual income tax return as provided under Section 59-10-1313. (s) Notwithstanding Subsection (2), for the purpose of verifying eligibility under Sections 26B-3-106 and 26B-3-903, the commission shall provide an eligibility worker with the Department of Health and Human Services or the department's designee with the adjusted gross income of an individual if: (i) an eligibility worker with the Department of Health and Human Services or the department's designee requests the information from the commission; and (ii) the eligibility worker has complied with the identity verification and consent provisions of Sections 26B-3-106 and 26B-3-903. (t) Notwithstanding Subsection (2), the commission may provide to a county, as determined by the commission, information declared on an individual income tax return in accordance with Section 59-10-103.1 that relates to eligibility to claim a residential exemption authorized under Section 59-2-103. (u) Notwithstanding Subsection (2), the commission shall provide a report regarding any access line provider that is over 90 days delinquent in payment to the commission of amounts the access line provider owes under Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges, to the board of the Utah Communications Authority created in Section 63H-7a-201. (v) Notwithstanding Subsection (2), the commission shall provide the Department of Environmental Quality a report on the amount of tax paid by a radioactive waste facility for the previous calendar year under Section 59-24-103.5. (w) Notwithstanding Subsection (2), the commission may, upon request, provide to the Department of Workforce Services any information received under Chapter 10, Part 4, Withholding of Tax, that is relevant to the duties of the Department of Workforce Services. (x) Notwithstanding Subsection (2), the commission may provide the Public Service Commission or the Division of Public Utilities information related to a seller that collects and remits to the commission a charge described in Subsection 69-2-405(2), including the seller's identity and the number of charges described in Subsection 69-2-405(2) that the seller collects. (y) (i) Notwithstanding Subsection (2), the commission shall provide to each qualifying jurisdiction the collection data necessary to verify the revenue collected by the commission for a distributed tax, fee, or charge collected within the qualifying jurisdiction. (ii) In addition to the information provided under Subsection (4)(y)(i), the commission shall provide a qualifying jurisdiction with copies of returns and other information relating to a distributed tax, fee, or charge collected within the qualifying jurisdiction. (iii) (A) To obtain the information described in Subsection (4)(y)(ii), the chief executive officer or the chief executive officer's designee of the qualifying jurisdiction shall submit a written request to the commission that states the specific information sought and how the qualifying jurisdiction intends to use the information. (B) The information described in Subsection (4)(y)(ii) is available only in official matters of the qualifying jurisdiction. (iv) Information that a qualifying jurisdiction receives in response to a request under this subsection is: (A) classified as a private record under Title 63G, Chapter 2, Government Records Access and Management Act; and (B) subject to the confidentiality requirements of this section. (z) Notwithstanding Subsection (2), the commission shall provide the Alcoholic Beverage Services Commission, upon request, with taxpayer status information related to state tax obligations necessary to comply with the requirements described in Section 32B-1-203. (aa) Notwithstanding Subsection (2), the commission shall inform the Department of Workforce Services, as soon as practicable, whether an individual claimed and is entitled to claim a federal earned income tax credit for the year requested by the Department of Workforce Services if: (i) the Department of Workforce Services requests this information; and (ii) the commission has received the information release described in Section 35A-9-604. (bb) (i) As used in this Subsection (4)(bb), "unclaimed property administrator" means the administrator or the administrator's agent, as those terms are defined in Section 67-4a-102. (ii) (A) Notwithstanding Subsection (2), upon request from the unclaimed property administrator, subject to the commission's availability of the information, and to the extent allowed under federal law, the commission shall provide the unclaimed property administrator the name, address, telephone number, email address, county of residence, and social security number or federal employer identification number on any return filed under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act. (B) The unclaimed property administrator may use the information described in Subsection (4)(bb)(ii)(A) only for the purpose of returning unclaimed property to the property's owner in accordance with Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act. (iii) The unclaimed property administrator is subject to the confidentiality provisions of this section with respect to any information the unclaimed property administrator receives under this Subsection (4)(bb). (iv) The commission is not liable for actions arising from the unclaimed property administrator's use of information that the commission provides to the unclaimed property administrator upon request under this Subsection (4)(bb). (cc) Notwithstanding Subsection (2), the commission may, upon request, disclose a taxpayer's state individual income tax information to a program manager of the Utah Fits All Scholarship Program under Section 53F-6-402 if: (i) the taxpayer consents in writing to the disclosure; (ii) the taxpayer's written consent includes the taxpayer's name, social security number, and any other information the commission requests that is necessary to verify the identity of the taxpayer; and (iii) the program manager provides the taxpayer's written consent to the commission. (dd) Notwithstanding Subsection (2), the commission may, upon request, disclose a taxpayer's state individual income tax information to a scholarship granting organization of the Carson Smith Opportunity Scholarship Program under Section 53E-7-402 if: (i) the taxpayer consents in writing to the disclosure; (ii) the taxpayer's written consent includes the taxpayer's name, social security number, and any other information the commission requests that is necessary to verify the identity of the taxpayer; and (iii) the program manager provides the taxpayer's written consent to the commission. (ee) Notwithstanding Subsection (2), the commission may provide to the Division of Finance within the Department of Government Operations any information necessary to facilitate a payment from the commission to a taxpayer, including: (i) the name of the taxpayer entitled to the payment or any other person legally authorized to receive the payment; (ii) the taxpayer identification number of the taxpayer entitled to the payment; (iii) the payment identification number and amount of the payment; (iv) the tax year to which the payment applies and date on which the payment is due; (v) a mailing address to which the payment may be directed; and (vi) information regarding an account at a depository institution to which the payment may be directed, including the name of the depository institution, the type of account, the account number, and the routing number for the account. (ff) Notwithstanding Subsection (2), the commission shall provide the total amount of revenue collected by the commission under Subsection 59-5-202(5): (i) at the request of a committee of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's Office of Planning and Budget, to the committee or office for the time period specified by the committee or office; and (ii) to the Division of Finance for purposes of the Division of Finance administering Subsection 59-5-202(5). (gg) Notwithstanding Subsection (2), the commission may provide the Department of Agriculture and Food with information from a return filed in accordance with Chapter 31, Specialized Product Licensing and Tax Act. (hh) Notwithstanding Subsection (2), the commission shall provide the Department of Workforce Services with the information described in Section 35A-3-105. (ii) Notwithstanding Subsection (2), the commission may provide aggregated information to the Utah Population Committee, created in Section 63C-20-103, if the Utah Population Committee requests the information in accordance with Section 63C-20-105. (jj) Notwithstanding Subsection (2), the commission shall provide the Division of Consumer Protection the name and identifying information of a covered entity, as defined in Section 59-38-102, that collects and remits to the commission a tax described in Section 59-38-103. (5) (a) Each report and return shall be preserved for at least three years. (b) After the three-year period provided in Subsection (5)(a) the commission may destroy a report or return. (6) (a) Any individual who violates this section is guilty of a class A misdemeanor. (b) If the individual described in Subsection (6)(a) is an officer or employee of the state, the individual shall be dismissed from office and be disqualified from holding public office in this state for a period of five years thereafter. (c) Notwithstanding Subsection (6)(a) or (b), GOED, when requesting information in accordance with Subsection (4)(n)(iii), or an individual who requests information in accordance with Subsection (4)(n)(v): (i) is not guilty of a class A misdemeanor; and (ii) is not subject to: (A) dismissal from office in accordance with Subsection (6)(b); or (B) disqualification from holding public office in accordance with Subsection (6)(b). (d) Notwithstanding Subsection (6)(a) or (b), for a disclosure of information to the Office of the Legislative Auditor General in accordance with Title 36, Chapter 12, Legislative Organization, an individual described in Subsection (2): (i) is not guilty of a class A misdemeanor; and (ii) is not subject to: (A) dismissal from office in accordance with Subsection (6)(b); or (B) disqualification from holding public office in accordance with Subsection (6)(b). (7) Except as provided in Section 59-1-404, this part does not apply to the property tax.1/1/2027 (1) As used in this section: (a) "Distributed tax, fee, or charge" means a tax, fee, or charge: (i) the commission administers under: (A) this title, other than a tax under Chapter 12, Part 2, Local Sales and Use Tax Act; (B) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; (C) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act; (D) Section 19-6-805; (E) Section 63H-1-205; or (F) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges; and (ii) with respect to which the commission distributes the revenue collected from the tax, fee, or charge to a qualifying jurisdiction. (b) "GOED" means the Governor's Office of Economic Development created in Section 63N-1a-301. (c) "Qualifying jurisdiction" means: (i) a county, city, or town; (ii) the military installation development authority created in Section 63H-1-201; (iii) the Utah Inland Port Authority created in Section 11-58-201; or (iv) the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201. (2) (a) Any of the following may not divulge or make known in any manner any information gained by that person from any return filed with the commission: (i) a tax commissioner; (ii) an agent, clerk, or other officer or employee of the commission; or (iii) a representative, agent, clerk, or other officer or employee of any county, city, or town. (b) An official charged with the custody of a return filed with the commission is not required to produce the return or evidence of anything contained in the return in any action or proceeding in any court, except: (i) in accordance with judicial order; (ii) on behalf of the commission in any action or proceeding under: (A) this title; or (B) other law under which persons are required to file returns with the commission; (iii) on behalf of the commission in any action or proceeding to which the commission is a party; or (iv) on behalf of any party to any action or proceeding under this title if the report or facts shown by the return are directly involved in the action or proceeding. (c) Notwithstanding Subsection (2)(b), a court may require the production of, and may admit in evidence, any portion of a return or of the facts shown by the return, as are specifically pertinent to the action or proceeding. (d) Notwithstanding any other provision of state law, a person described in Subsection (2)(a) may not divulge or make known in any manner any information gained by that person from any return filed with the commission to the extent that the disclosure is prohibited under federal law. (3) This section does not prohibit: (a) a person or that person's authorized representative from receiving a copy of any return or report filed in connection with that person's own tax; (b) the publication of statistics as long as the statistics are classified to prevent the identification of particular reports or returns; and (c) the inspection by the attorney general or other legal representative of the state of the report or return of any taxpayer: (i) who brings action to set aside or review a tax based on the report or return; (ii) against whom an action or proceeding is contemplated or has been instituted under this title; or (iii) against whom the state has an unsatisfied money judgment. (4) (a) Notwithstanding Subsection (2) and for purposes of administration, the commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, provide for a reciprocal exchange of information with: (i) the United States Internal Revenue Service; or (ii) the revenue service of any other state. (b) Notwithstanding Subsection (2) and for all taxes except individual income tax and corporate franchise tax, the commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, share information gathered from returns and other written statements with the federal government, any other state, any of the political subdivisions of another state, or any political subdivision of this state, except as limited by Sections 59-12-209 and 59-12-210, if the political subdivision, other state, or the federal government grant substantially similar privileges to this state. (c) Notwithstanding Subsection (2) and for all taxes except individual income tax and corporate franchise tax, the commission may by rule, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, provide for the issuance of information concerning the identity and other information of taxpayers who have failed to file tax returns or to pay any tax due. (d) Notwithstanding Subsection (2), the commission shall provide to the director of the Division of Environmental Response and Remediation, as defined in Section 19-6-402, as requested by the director of the Division of Environmental Response and Remediation, any records, returns, or other information filed with the commission under Chapter 13, Motor and Special Fuel Tax Act, or Section 19-6-410.5 regarding the environmental assurance program participation fee. (e) Notwithstanding Subsection (2), at the request of any person the commission shall provide that person sales and purchase volume data reported to the commission on a report, return, or other information filed with the commission under: (i) Chapter 13, Part 2, Motor Fuel; or (ii) Chapter 13, Part 4, Aviation Fuel. (f) Notwithstanding Subsection (2), upon request from a tobacco product manufacturer, as defined in Section 59-22-202, the commission shall report to the manufacturer: (i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the manufacturer and reported to the commission for the previous calendar year under Section 59-14-407; and (ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the manufacturer for which a tax refund was granted during the previous calendar year under Section 59-14-401 and reported to the commission under Subsection 59-14-401(1)(a)(v). (g) Notwithstanding Subsection (2), the commission shall notify manufacturers, distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is prohibited from selling cigarettes to consumers within the state under Subsection 59-14-210(2). (h) Notwithstanding Subsection (2), the commission may: (i) provide to the Division of Consumer Protection within the Department of Commerce and the attorney general data: (A) reported to the commission under Section 59-14-212; or (B) related to a violation under Section 59-14-211; and (ii) upon request, provide to any person data reported to the commission under Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g). (i) Notwithstanding Subsection (2), the commission shall, at the request of a committee of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's Office of Planning and Budget, provide to the committee or office the total amount of revenue collected by the commission under Chapter 24, Radioactive Waste Facility Tax Act, for the time period specified by the committee or office. (j) Notwithstanding Subsection (2), the commission shall make the directory required by Section 59-14-603 available for public inspection. (k) Notwithstanding Subsection (2), the commission may share information with federal, state, or local agencies as provided in Subsection 59-14-606(3). (l) (i) Notwithstanding Subsection (2), the commission shall provide the Office of Recovery Services within the Department of Health and Human Services any relevant information obtained from a return filed under Chapter 10, Individual Income Tax Act, regarding a taxpayer who has become obligated to the Office of Recovery Services. (ii) The information described in Subsection (4)(l)(i) may be provided by the Office of Recovery Services to any other state's child support collection agency involved in enforcing that support obligation. (m) (i) Notwithstanding Subsection (2), upon request from the state court administrator, the commission shall provide to the state court administrator, the name, address, telephone number, county of residence, and social security number on resident returns filed under Chapter 10, Individual Income Tax Act. (ii) The state court administrator may use the information described in Subsection (4)(m)(i) only as a source list for the master jury list described in Section 78B-1-106. (n) (i) As used in this Subsection (4)(n): (A) "GOED" means the Governor's Office of Economic Development created in Section 63N-1a-301. (B) "Income tax information" means information gained by the commission that is required to be attached to or included in a return filed with the commission under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act. (C) "Other tax information" means information gained by the commission that is required to be attached to or included in a return filed with the commission except for a return filed under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act. (D) "Tax information" means income tax information or other tax information. (ii) (A) Notwithstanding Subsection (2) and except as provided in Subsection (4)(n)(ii)(B) or (C), the commission shall at the request of GOED provide to GOED all income tax information. (B) For purposes of a request for income tax information made under Subsection (4)(n)(ii)(A), GOED may not request and the commission may not provide to GOED a person's address, name, social security number, or taxpayer identification number. (C) In providing income tax information to GOED, the commission shall in all instances protect the privacy of a person as required by Subsection (4)(n)(ii)(B). (iii) (A) Notwithstanding Subsection (2) and except as provided in Subsection (4)(n)(iii)(B), the commission shall at the request of GOED provide to GOED other tax information. (B) Before providing other tax information to GOED, the commission shall redact or remove any name, address, social security number, or taxpayer identification number. (iv) GOED may provide tax information received from the commission in accordance with this Subsection (4)(n) only: (A) as a fiscal estimate, fiscal note information, or statistical information; and (B) if the tax information is classified to prevent the identification of a particular return. (v) (A) A person may not request tax information from GOED under Title 63G, Chapter 2, Government Records Access and Management Act, or this section, if GOED received the tax information from the commission in accordance with this Subsection (4)(n). (B) GOED may not provide to a person that requests tax information in accordance with Subsection (4)(n)(v)(A) any tax information other than the tax information GOED provides in accordance with Subsection (4)(n)(iv). (o) Notwithstanding Subsection (2), the commission may provide to the governing board of the agreement or a taxing official of another state, the District of Columbia, the United States, or a territory of the United States: (i) the following relating to an agreement sales and use tax: (A) information contained in a return filed with the commission; (B) information contained in a report filed with the commission; (C) a schedule related to Subsection (4)(o)(i)(A) or (B); or (D) a document filed with the commission; or (ii) a report of an audit or investigation made with respect to an agreement sales and use tax. (p) Notwithstanding Subsection (2), the commission may provide information concerning a taxpayer's state income tax return or state income tax withholding information to the Driver License Division if the Driver License Division: (i) requests the information; and (ii) provides the commission with a signed release form from the taxpayer allowing the Driver License Division access to the information. (q) Notwithstanding Subsection (2), the commission shall provide to the Utah Communications Authority, or a division of the Utah Communications Authority, the information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and 63H-7a-502. (r) Notwithstanding Subsection (2), the commission shall provide to the Utah Educational Savings Plan information related to a resident or nonresident individual's contribution to a Utah Educational Savings Plan account as designated on the resident or nonresident's individual income tax return as provided under Section 59-10-1313. (s) Notwithstanding Subsection (2), for the purpose of verifying eligibility under Sections 26B-3-106 and 26B-3-903, the commission shall provide an eligibility worker with the Department of Health and Human Services or the department's designee with the adjusted gross income of an individual if: (i) an eligibility worker with the Department of Health and Human Services or the department's designee requests the information from the commission; and (ii) the eligibility worker has complied with the identity verification and consent provisions of Sections 26B-3-106 and 26B-3-903. (t) Notwithstanding Subsection (2), the commission may provide to a county, as determined by the commission, information declared on an individual income tax return in accordance with Section 59-10-103.1 that relates to eligibility to claim a residential exemption authorized under Section 59-2-103. (u) Notwithstanding Subsection (2), the commission shall provide a report regarding any access line provider that is over 90 days delinquent in payment to the commission of amounts the access line provider owes under Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges, to the board of the Utah Communications Authority created in Section 63H-7a-201. (v) Notwithstanding Subsection (2), the commission shall provide the Department of Environmental Quality a report on the amount of tax paid by a radioactive waste facility for the previous calendar year under Section 59-24-103.5. (w) Notwithstanding Subsection (2), the commission may, upon request, provide to the Department of Workforce Services any information received under Chapter 10, Part 4, Withholding of Tax, that is relevant to the duties of the Department of Workforce Services. (x) Notwithstanding Subsection (2), the commission may provide the Public Service Commission or the Division of Public Utilities information related to a seller that collects and remits to the commission a charge described in Subsection 69-2-405(2), including the seller's identity and the number of charges described in Subsection 69-2-405(2) that the seller collects. (y) (i) Notwithstanding Subsection (2), the commission shall provide to each qualifying jurisdiction the collection data necessary to verify the revenue collected by the commission for a distributed tax, fee, or charge collected within the qualifying jurisdiction. (ii) In addition to the information provided under Subsection (4)(y)(i), the commission shall provide a qualifying jurisdiction with copies of returns and other information relating to a distributed tax, fee, or charge collected within the qualifying jurisdiction. (iii) (A) To obtain the information described in Subsection (4)(y)(ii), the chief executive officer or the chief executive officer's designee of the qualifying jurisdiction shall submit a written request to the commission that states the specific information sought and how the qualifying jurisdiction intends to use the information. (B) The information described in Subsection (4)(y)(ii) is available only in official matters of the qualifying jurisdiction. (iv) Information that a qualifying jurisdiction receives in response to a request under this subsection is: (A) classified as a private record under Title 63G, Chapter 2, Government Records Access and Management Act; and (B) subject to the confidentiality requirements of this section. (z) Notwithstanding Subsection (2), the commission shall provide the Alcoholic Beverage Services Commission, upon request, with taxpayer status information related to state tax obligations necessary to comply with the requirements described in Section 32B-1-203. (aa) Notwithstanding Subsection (2), the commission shall inform the Department of Workforce Services, as soon as practicable, whether an individual claimed and is entitled to claim a federal earned income tax credit for the year requested by the Department of Workforce Services if: (i) the Department of Workforce Services requests this information; and (ii) the commission has received the information release described in Section 35A-9-604. (bb) (i) As used in this Subsection (4)(bb), "unclaimed property administrator" means the administrator or the administrator's agent, as those terms are defined in Section 67-4a-102. (ii) (A) Notwithstanding Subsection (2), upon request from the unclaimed property administrator, subject to the commission's availability of the information, and to the extent allowed under federal law, the commission shall provide the unclaimed property administrator the name, address, telephone number, email address, county of residence, and social security number or federal employer identification number on any return filed under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act. (B) The unclaimed property administrator may use the information described in Subsection (4)(bb)(ii)(A) only for the purpose of returning unclaimed property to the property's owner in accordance with Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act. (iii) The unclaimed property administrator is subject to the confidentiality provisions of this section with respect to any information the unclaimed property administrator receives under this Subsection (4)(bb). (iv) The commission is not liable for actions arising from the unclaimed property administrator's use of information that the commission provides to the unclaimed property administrator upon request under this Subsection (4)(bb). (cc) Notwithstanding Subsection (2), the commission may, upon request, disclose a taxpayer's state individual income tax information to a program manager of the Utah Fits All Scholarship Program under Section 53F-6-402 if: (i) the taxpayer consents in writing to the disclosure; (ii) the taxpayer's written consent includes the taxpayer's name, social security number, and any other information the commission requests that is necessary to verify the identity of the taxpayer; and (iii) the program manager provides the taxpayer's written consent to the commission. (dd) Notwithstanding Subsection (2), the commission may, upon request, disclose a taxpayer's state individual income tax information to a scholarship granting organization of the Carson Smith Opportunity Scholarship Program under Section 53E-7-402 if: (i) the taxpayer consents in writing to the disclosure; (ii) the taxpayer's written consent includes the taxpayer's name, social security number, and any other information the commission requests that is necessary to verify the identity of the taxpayer; and (iii) the program manager provides the taxpayer's written consent to the commission. (ee) Notwithstanding Subsection (2), the commission may provide to the Division of Finance within the Department of Government Operations any information necessary to facilitate a payment from the commission to a taxpayer, including: (i) the name of the taxpayer entitled to the payment or any other person legally authorized to receive the payment; (ii) the taxpayer identification number of the taxpayer entitled to the payment; (iii) the payment identification number and amount of the payment; (iv) the tax year to which the payment applies and date on which the payment is due; (v) a mailing address to which the payment may be directed; and (vi) information regarding an account at a depository institution to which the payment may be directed, including the name of the depository institution, the type of account, the account number, and the routing number for the account. (ff) Notwithstanding Subsection (2), the commission shall provide the total amount of revenue collected by the commission under Subsection 59-5-202(5): (i) at the request of a committee of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's Office of Planning and Budget, to the committee or office for the time period specified by the committee or office; and (ii) to the Division of Finance for purposes of the Division of Finance administering Subsection 59-5-202(5). (gg) Notwithstanding Subsection (2), the commission may provide the Department of Agriculture and Food with information from a return filed in accordance with Chapter 31, Specialized Product Licensing and Tax Act. (hh) Notwithstanding Subsection (2), the commission shall provide the Department of Workforce Services with the information described in Section 35A-3-105. (ii) Notwithstanding Subsection (2), the commission may provide aggregated information to the Utah Population Committee, created in Section 63C-20-103, if the Utah Population Committee requests the information in accordance with Section 63C-20-105. (jj) Notwithstanding Subsection (2), the commission shall provide the Division of Consumer Protection the name and identifying information of a covered entity, as defined in Section 59-38-102, that collects and remits to the commission a tax described in Section 59-38-103. (5) (a) Each report and return shall be preserved for at least three years. (b) After the three-year period provided in Subsection (5)(a) the commission may destroy a report or return. (6) (a) Any individual who violates this section is guilty of a class A misdemeanor. (b) If the individual described in Subsection (6)(a) is an officer or employee of the state, the individual shall be dismissed from office and be disqualified from holding public office in this state for a period of five years thereafter. (c) Notwithstanding Subsection (6)(a) or (b), GOED, when requesting information in accordance with Subsection (4)(n)(iii), or an individual who requests information in accordance with Subsection (4)(n)(v): (i) is not guilty of a class A misdemeanor; and (ii) is not subject to: (A) dismissal from office in accordance with Subsection (6)(b); or (B) disqualification from holding public office in accordance with Subsection (6)(b). (d) Notwithstanding Subsection (6)(a) or (b), for a disclosure of information to the Office of the Legislative Auditor General in accordance with Title 36, Chapter 12, Legislative Organization, an individual described in Subsection (2): (i) is not guilty of a class A misdemeanor; and (ii) is not subject to: (A) dismissal from office in accordance with Subsection (6)(b); or (B) disqualification from holding public office in accordance with Subsection (6)(b). (7) Except as provided in Section 59-1-404, this part does not apply to the property tax.1/1/2027 (1) As used in this section: (a) "Distributed tax, fee, or charge" means a tax, fee, or charge: (i) the commission administers under: (A) this title, other than a tax under Chapter 12, Part 2, Local Sales and Use Tax Act; (B) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; (C) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act; (D) Section 19-6-805; (E) Section 63H-1-205; or (F) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges; and (ii) with respect to which the commission distributes the revenue collected from the tax, fee, or charge to a qualifying jurisdiction. (b) "GOED" means the Governor's Office of Economic Development created in Section 63N-1a-301. (c) "Qualifying jurisdiction" means: (i) a county, city, or town; (ii) the military installation development authority created in Section 63H-1-201; (iii) the Utah Inland Port Authority created in Section 11-58-201; or (iv) the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201. (2) (a) Any of the following may not divulge or make known in any manner any information gained by that person from any return filed with the commission: (i) a tax commissioner; (ii) an agent, clerk, or other officer or employee of the commission; or (iii) a representative, agent, clerk, or other officer or employee of any county, city, or town. (b) An official charged with the custody of a return filed with the commission is not required to produce the return or evidence of anything contained in the return in any action or proceeding in any court, except: (i) in accordance with judicial order; (ii) on behalf of the commission in any action or proceeding under: (A) this title; or (B) other law under which persons are required to file returns with the commission; (iii) on behalf of the commission in any action or proceeding to which the commission is a party; or (iv) on behalf of any party to any action or proceeding under this title if the report or facts shown by the return are directly involved in the action or proceeding. (c) Notwithstanding Subsection (2)(b), a court may require the production of, and may admit in evidence, any portion of a return or of the facts shown by the return, as are specifically pertinent to the action or proceeding. (d) Notwithstanding any other provision of state law, a person described in Subsection (2)(a) may not divulge or make known in any manner any information gained by that person from any return filed with the commission to the extent that the disclosure is prohibited under federal law. (3) This section does not prohibit: (a) a person or that person's authorized representative from receiving a copy of any return or report filed in connection with that person's own tax; (b) the publication of statistics as long as the statistics are classified to prevent the identification of particular reports or returns; and (c) the inspection by the attorney general or other legal representative of the state of the report or return of any taxpayer: (i) who brings action to set aside or review a tax based on the report or return; (ii) against whom an action or proceeding is contemplated or has been instituted under this title; or (iii) against whom the state has an unsatisfied money judgment. (4) (a) Notwithstanding Subsection (2) and for purposes of administration, the commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, provide for a reciprocal exchange of information with: (i) the United States Internal Revenue Service; or (ii) the revenue service of any other state. (b) Notwithstanding Subsection (2) and for all taxes except individual income tax and corporate franchise tax, the commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, share information gathered from returns and other written statements with the federal government, any other state, any of the political subdivisions of another state, or any political subdivision of this state, except as limited by Sections 59-12-209 and 59-12-210, if the political subdivision, other state, or the federal government grant substantially similar privileges to this state. (c) Notwithstanding Subsection (2) and for all taxes except individual income tax and corporate franchise tax, the commission may by rule, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, provide for the issuance of information concerning the identity and other information of taxpayers who have failed to file tax returns or to pay any tax due. (d) Notwithstanding Subsection (2), the commission shall provide to the director of the Division of Environmental Response and Remediation, as defined in Section 19-6-402, as requested by the director of the Division of Environmental Response and Remediation, any records, returns, or other information filed with the commission under Chapter 13, Motor and Special Fuel Tax Act, or Section 19-6-410.5 regarding the environmental assurance program participation fee. (e) Notwithstanding Subsection (2), at the request of any person the commission shall provide that person sales and purchase volume data reported to the commission on a report, return, or other information filed with the commission under: (i) Chapter 13, Part 2, Motor Fuel; or (ii) Chapter 13, Part 4, Aviation Fuel. (f) Notwithstanding Subsection (2), upon request from a tobacco product manufacturer, as defined in Section 59-22-202, the commission shall report to the manufacturer: (i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the manufacturer and reported to the commission for the previous calendar year under Section 59-14-407; and (ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the manufacturer for which a tax refund was granted during the previous calendar year under Section 59-14-401 and reported to the commission under Subsection 59-14-401(1)(a)(v). (g) Notwithstanding Subsection (2), the commission shall notify manufacturers, distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is prohibited from selling cigarettes to consumers within the state under Subsection 59-14-210(2). (h) Notwithstanding Subsection (2), the commission may: (i) provide to the Division of Consumer Protection within the Department of Commerce and the attorney general data: (A) reported to the commission under Section 59-14-212; or (B) related to a violation under Section 59-14-211; and (ii) upon request, provide to any person data reported to the commission under Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g). (i) Notwithstanding Subsection (2), the commission shall, at the request of a committee of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's Office of Planning and Budget, provide to the committee or office the total amount of revenue collected by the commission under Chapter 24, Radioactive Waste Facility Tax Act, for the time period specified by the committee or office. (j) Notwithstanding Subsection (2), the commission shall make the directory required by Section 59-14-603 available for public inspection. (k) Notwithstanding Subsection (2), the commission may share information with federal, state, or local agencies as provided in Subsection 59-14-606(3). (l) (i) Notwithstanding Subsection (2), the commission shall provide the Office of Recovery Services within the Department of Health and Human Services any relevant information obtained from a return filed under Chapter 10, Individual Income Tax Act, regarding a taxpayer who has become obligated to the Office of Recovery Services. (ii) The information described in Subsection (4)(l)(i) may be provided by the Office of Recovery Services to any other state's child support collection agency involved in enforcing that support obligation. (m) (i) Notwithstanding Subsection (2), upon request from the state court administrator, the commission shall provide to the state court administrator, the name, address, telephone number, county of residence, and social security number on resident returns filed under Chapter 10, Individual Income Tax Act. (ii) The state court administrator may use the information described in Subsection (4)(m)(i) only as a source list for the master jury list described in Section 78B-1-106. (n) (i) As used in this Subsection (4)(n): (A) "GOED" means the Governor's Office of Economic Development created in Section 63N-1a-301. (B) "Income tax information" means information gained by the commission that is required to be attached to or included in a return filed with the commission under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act. (C) "Other tax information" means information gained by the commission that is required to be attached to or included in a return filed with the commission except for a return filed under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act. (D) "Tax information" means income tax information or other tax information. (ii) (A) Notwithstanding Subsection (2) and except as provided in Subsection (4)(n)(ii)(B) or (C), the commission shall at the request of GOED provide to GOED all income tax information. (B) For purposes of a request for income tax information made under Subsection (4)(n)(ii)(A), GOED may not request and the commission may not provide to GOED a person's address, name, social security number, or taxpayer identification number. (C) In providing income tax information to GOED, the commission shall in all instances protect the privacy of a person as required by Subsection (4)(n)(ii)(B). (iii) (A) Notwithstanding Subsection (2) and except as provided in Subsection (4)(n)(iii)(B), the commission shall at the request of GOED provide to GOED other tax information. (B) Before providing other tax information to GOED, the commission shall redact or remove any name, address, social security number, or taxpayer identification number. (iv) GOED may provide tax information received from the commission in accordance with this Subsection (4)(n) only: (A) as a fiscal estimate, fiscal note information, or statistical information; and (B) if the tax information is classified to prevent the identification of a particular return. (v) (A) A person may not request tax information from GOED under Title 63G, Chapter 2, Government Records Access and Management Act, or this section, if GOED received the tax information from the commission in accordance with this Subsection (4)(n). (B) GOED may not provide to a person that requests tax information in accordance with Subsection (4)(n)(v)(A) any tax information other than the tax information GOED provides in accordance with Subsection (4)(n)(iv). (o) Notwithstanding Subsection (2), the commission may provide to the governing board of the agreement or a taxing official of another state, the District of Columbia, the United States, or a territory of the United States: (i) the following relating to an agreement sales and use tax: (A) information contained in a return filed with the commission; (B) information contained in a report filed with the commission; (C) a schedule related to Subsection (4)(o)(i)(A) or (B); or (D) a document filed with the commission; or (ii) a report of an audit or investigation made with respect to an agreement sales and use tax. (p) Notwithstanding Subsection (2), the commission may provide information concerning a taxpayer's state income tax return or state income tax withholding information to the Driver License Division if the Driver License Division: (i) requests the information; and (ii) provides the commission with a signed release form from the taxpayer allowing the Driver License Division access to the information. (q) Notwithstanding Subsection (2), the commission shall provide to the Utah Communications Authority, or a division of the Utah Communications Authority, the information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and 63H-7a-502. (r) Notwithstanding Subsection (2), the commission shall provide to the Utah Educational Savings Plan information related to a resident or nonresident individual's contribution to a Utah Educational Savings Plan account as designated on the resident or nonresident's individual income tax return as provided under Section 59-10-1313. (s) Notwithstanding Subsection (2), for the purpose of verifying eligibility under Sections 26B-3-106 and 26B-3-903, the commission shall provide an eligibility worker with the Department of Health and Human Services or the department's designee with the adjusted gross income of an individual if: (i) an eligibility worker with the Department of Health and Human Services or the department's designee requests the information from the commission; and (ii) the eligibility worker has complied with the identity verification and consent provisions of Sections 26B-3-106 and 26B-3-903. (t) Notwithstanding Subsection (2), the commission may provide to a county, as determined by the commission, information declared on an individual income tax return in accordance with Section 59-10-103.1 that relates to eligibility to claim a residential exemption authorized under Section 59-2-103. (u) Notwithstanding Subsection (2), the commission shall provide a report regarding any access line provider that is over 90 days delinquent in payment to the commission of amounts the access line provider owes under Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges, to the board of the Utah Communications Authority created in Section 63H-7a-201. (v) Notwithstanding Subsection (2), the commission shall provide the Department of Environmental Quality a report on the amount of tax paid by a radioactive waste facility for the previous calendar year under Section 59-24-103.5. (w) Notwithstanding Subsection (2), the commission may, upon request, provide to the Department of Workforce Services any information received under Chapter 10, Part 4, Withholding of Tax, that is relevant to the duties of the Department of Workforce Services. (x) Notwithstanding Subsection (2), the commission may provide the Public Service Commission or the Division of Public Utilities information related to a seller that collects and remits to the commission a charge described in Subsection 69-2-405(2), including the seller's identity and the number of charges described in Subsection 69-2-405(2) that the seller collects. (y) (i) Notwithstanding Subsection (2), the commission shall provide to each qualifying jurisdiction the collection data necessary to verify the revenue collected by the commission for a distributed tax, fee, or charge collected within the qualifying jurisdiction. (ii) In addition to the information provided under Subsection (4)(y)(i), the commission shall provide a qualifying jurisdiction with copies of returns and other information relating to a distributed tax, fee, or charge collected within the qualifying jurisdiction. (iii) (A) To obtain the information described in Subsection (4)(y)(ii), the chief executive officer or the chief executive officer's designee of the qualifying jurisdiction shall submit a written request to the commission that states the specific information sought and how the qualifying jurisdiction intends to use the information. (B) The information described in Subsection (4)(y)(ii) is available only in official matters of the qualifying jurisdiction. (iv) Information that a qualifying jurisdiction receives in response to a request under this subsection is: (A) classified as a private record under Title 63G, Chapter 2, Government Records Access and Management Act; and (B) subject to the confidentiality requirements of this section. (z) Notwithstanding Subsection (2), the commission shall provide the Alcoholic Beverage Services Commission, upon request, with taxpayer status information related to state tax obligations necessary to comply with the requirements described in Section 32B-1-203. (aa) Notwithstanding Subsection (2), the commission shall inform the Department of Workforce Services, as soon as practicable, whether an individual claimed and is entitled to claim a federal earned income tax credit for the year requested by the Department of Workforce Services if: (i) the Department of Workforce Services requests this information; and (ii) the commission has received the information release described in Section 35A-9-604. (bb) (i) As used in this Subsection (4)(bb), "unclaimed property administrator" means the administrator or the administrator's agent, as those terms are defined in Section 67-4a-102. (ii) (A) Notwithstanding Subsection (2), upon request from the unclaimed property administrator, subject to the commission's availability of the information, and to the extent allowed under federal law, the commission shall provide the unclaimed property administrator the name, address, telephone number, email address, county of residence, and social security number or federal employer identification number on any return filed under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act. (B) The unclaimed property administrator may use the information described in Subsection (4)(bb)(ii)(A) only for the purpose of returning unclaimed property to the property's owner in accordance with Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act. (iii) The unclaimed property administrator is subject to the confidentiality provisions of this section with respect to any information the unclaimed property administrator receives under this Subsection (4)(bb). (iv) The commission is not liable for actions arising from the unclaimed property administrator's use of information that the commission provides to the unclaimed property administrator upon request under this Subsection (4)(bb). (cc) Notwithstanding Subsection (2), the commission may, upon request, disclose a taxpayer's state individual income tax information to a program manager of the Utah Fits All Scholarship Program under Section 53F-6-402 if: (i) the taxpayer consents in writing to the disclosure; (ii) the taxpayer's written consent includes the taxpayer's name, social security number, and any other information the commission requests that is necessary to verify the identity of the taxpayer; and (iii) the program manager provides the taxpayer's written consent to the commission. (dd) Notwithstanding Subsection (2), the commission may, upon request, disclose a taxpayer's state individual income tax information to a scholarship granting organization of the Carson Smith Opportunity Scholarship Program under Section 53E-7-402 if: (i) the taxpayer consents in writing to the disclosure; (ii) the taxpayer's written consent includes the taxpayer's name, social security number, and any other information the commission requests that is necessary to verify the identity of the taxpayer; and (iii) the program manager provides the taxpayer's written consent to the commission. (ee) Notwithstanding Subsection (2), the commission may provide to the Division of Finance within the Department of Government Operations any information necessary to facilitate a payment from the commission to a taxpayer, including: (i) the name of the taxpayer entitled to the payment or any other person legally authorized to receive the payment; (ii) the taxpayer identification number of the taxpayer entitled to the payment; (iii) the payment identification number and amount of the payment; (iv) the tax year to which the payment applies and date on which the payment is due; (v) a mailing address to which the payment may be directed; and (vi) information regarding an account at a depository institution to which the payment may be directed, including the name of the depository institution, the type of account, the account number, and the routing number for the account. (ff) Notwithstanding Subsection (2), the commission shall provide the total amount of revenue collected by the commission under Subsection 59-5-202(5): (i) at the request of a committee of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's Office of Planning and Budget, to the committee or office for the time period specified by the committee or office; and (ii) to the Division of Finance for purposes of the Division of Finance administering Subsection 59-5-202(5). (gg) Notwithstanding Subsection (2), the commission may provide the Department of Agriculture and Food with information from a return filed in accordance with Chapter 31, Specialized Product Licensing and Tax Act. (hh) Notwithstanding Subsection (2), the commission shall provide the Department of Workforce Services with the information described in Section 35A-3-105. (ii) Notwithstanding Subsection (2), the commission may provide aggregated information to the Utah Population Committee, created in Section 63C-20-103, if the Utah Population Committee requests the information in accordance with Section 63C-20-105. (jj) Notwithstanding Subsection (2), the commission shall provide the Division of Consumer Protection the name and identifying information of a covered entity, as defined in Section 59-38-102, that collects and remits to the commission a tax described in Section 59-38-103. (5) (a) Each report and return shall be preserved for at least three years. (b) After the three-year period provided in Subsection (5)(a) the commission may destroy a report or return. (6) (a) Any individual who violates this section is guilty of a class A misdemeanor. (b) If the individual described in Subsection (6)(a) is an officer or employee of the state, the individual shall be dismissed from office and be disqualified from holding public office in this state for a period of five years thereafter. (c) Notwithstanding Subsection (6)(a) or (b), GOED, when requesting information in accordance with Subsection (4)(n)(iii), or an individual who requests information in accordance with Subsection (4)(n)(v): (i) is not guilty of a class A misdemeanor; and (ii) is not subject to: (A) dismissal from office in accordance with Subsection (6)(b); or (B) disqualification from holding public office in accordance with Subsection (6)(b). (d) Notwithstanding Subsection (6)(a) or (b), for a disclosure of information to the Office of the Legislative Auditor General in accordance with Title 36, Chapter 12, Legislative Organization, an individual described in Subsection (2): (i) is not guilty of a class A misdemeanor; and (ii) is not subject to: (A) dismissal from office in accordance with Subsection (6)(b); or (B) disqualification from holding public office in accordance with Subsection (6)(b). (7) Except as provided in Section 59-1-404, this part does not apply to the property tax.
Utah Code § 59-10-1403 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1403
§ 59-10-1403. Income tax treatment of a pass-through entity -- Returns -- Classification same as under Internal Revenue Code.
Status: in_force

(1) Subject to Subsection (3) and except as provided in Subsection 59-10-1403.2(2), a pass-through entity is not subject to a tax imposed by this chapter. (2) Except as provided in Section 59-10-1403.3, the income, gain, loss, deduction, or credit of a pass-through entity shall be passed through to one or more pass-through entity taxpayers as provided in this part. (3) A pass-through entity is subject to the return filing requirements of Sections 59-10-507, 59-10-514, and 59-10-516. (4) For purposes of taxation under this title, a pass-through entity that transacts business in the state shall be classified in the same manner as the pass-through entity is classified for federal income tax purposes. (5) (a) If a change is made in a pass-through entity's net income or loss on the pass-through entity's federal income tax return because of an action of the federal government, the pass-through entity shall file with the commission within 90 days after the date of a final determination of the action: (i) a copy of the pass-through entity's amended federal income tax return or federal adjustment; and (ii) an amended state income tax return that conforms with the changes made in the pass-through entity's amended federal income tax return. (b) If a change is made in a pass-through entity's net income on the pass-through entity's federal income tax return because the pass-through entity files an amended federal income tax return, the pass-through entity shall file with the commission, within 90 days after the date the taxpayer files the amended federal income tax return: (i) a copy of the pass-through entity's amended federal income tax return; and (ii) an amended state income tax return that conforms with the changes made in the pass-through entity's amended federal income tax return. (6) (a) A pass-through entity subject to the return filing requirements under Subsection (3), shall report on the pass-through entity's return: (i) whether the entity has filed a current annual report with the Division of Corporations; and (ii) the entity's commerce entity number. (b) Subsection (6)(a) does not apply to an individual, estate, or trust.
Utah Code § 59-12-204 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-204
§ 59-12-204. Sales and use tax ordinance provisions -- Tax rate -- Distribution of tax revenues -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund.
Status: in_force

(1) The tax ordinance adopted pursuant to this part shall impose a tax upon those transactions listed in Subsection 59-12-103(1). (2) (a) The tax ordinance under Subsection (1) shall include a provision imposing a tax upon every transaction listed in Subsection 59-12-103(1) made within a county, including areas contained within the cities and towns located in the county: (i) at the rate of 1% of the purchase price paid or charged; and (ii) if the location of the transaction is within the county as determined under Sections 59-12-211 through 59-12-215. (b) Notwithstanding Subsection (2)(a), a tax ordinance under this Subsection (2) shall include a provision prohibiting a county, city, or town from imposing a tax under this section on the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104. (3) Such tax ordinance shall include provisions substantially the same as those contained in Part 1, Tax Collection, insofar as they relate to sales or use tax, except that the name of the county as the taxing agency shall be substituted for that of the state where necessary for the purpose of this part and that an additional license is not required if one has been or is issued under Section 59-12-106. (4) Such tax ordinance shall include a provision that the county shall contract, prior to the effective date of the ordinance, with the commission to perform all functions incident to the administration or operation of the ordinance. (5) Such tax ordinance shall include a provision that the sale, storage, use, or other consumption of tangible personal property, the purchase price or the cost of which has been subject to sales or use tax under a sales and use tax ordinance enacted in accordance with this part by any county, city, or town in any other county in this state, shall be exempt from the tax due under this ordinance. (6) Such tax ordinance shall include a provision that any person subject to the provisions of a city or town sales and use tax shall be exempt from the county sales and use tax if the city or town sales and use tax is levied under an ordinance including provisions in substance as follows: (a) a provision imposing a tax upon every transaction listed in Subsection 59-12-103(1) made within the city or town at the rate imposed by the county in which it is situated pursuant to Subsection (2); (b) notwithstanding Subsection (2)(a), a provision prohibiting the city or town from imposing a tax under this section on the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104; (c) provisions substantially the same as those contained in Part 1, Tax Collection, insofar as they relate to sales and use taxes, except that the name of the city or town as the taxing agency shall be substituted for that of the state where necessary for the purposes of this part; (d) a provision that the city or town shall contract prior to the effective date of the city or town sales and use tax ordinance with the commission to perform all functions incident to the administration or operation of the sales and use tax ordinance of the city or town; (e) a provision that the sale, storage, use, or other consumption of tangible personal property, the gross receipts from the sale of or the cost of which has been subject to sales or use tax under a sales and use tax ordinance enacted in accordance with this part by any county other than the county in which the city or town is located, or city or town in this state, shall be exempt from the tax; and (f) a provision that the amount of any tax paid under Part 1, Tax Collection, shall not be included as a part of the purchase price paid or charged for a taxable item. (7) (a) Notwithstanding any other provision of this section, beginning on July 1, 2009, the commission shall calculate and retain a portion of the sales and use tax collected under this part as provided in this Subsection (7). (b) For a city, town, or unincorporated area of a county that imposes a tax under this part, the commission shall calculate a percentage each month by dividing the sales and use tax collected under this part for that month within the boundaries of that city, town, or unincorporated area of a county by the total sales and use tax collected under this part for that month within the boundaries of all of the cities, towns, and unincorporated areas of the counties that impose a tax under this part. (c) For a city, town, or unincorporated area of a county that imposes a tax under this part, the commission shall retain each month an amount equal to the product of: (i) the percentage the commission determines for the month under Subsection (7)(b) for the city, town, or unincorporated area of a county; and (ii) $25,417. (d) The commission shall deposit an amount the commission retains in accordance with this Subsection (7) into the Qualified Emergency Food Agencies Fund created by Section 35A-8-1009. (e) An amount the commission deposits into the Qualified Emergency Food Agencies Fund shall be expended as provided in Section 35A-8-1009.
Utah Code § 59-10-404 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-404
§ 59-10-404. Extension of withholding to payments other than wages.
Status: in_force

(1) For purposes of this part, any supplemental unemployment compensation benefit paid to an individual, and any payment of an annuity to an individual, if at the time the payment is made a request that such annuity be subject to withholding under this part is in effect, shall be treated as if it were a payment of wages by an employer to an employee for a payroll period. (2) For purposes of Subsection (1), "supplemental unemployment compensation benefits" means amounts that are paid to an employee pursuant to a plan to which the employer is a party, because of an employee's involuntary separation from employment, whether or not such separation is temporary, resulting directly from a reduction in force, the discontinuance of a plant or operation, or other similar conditions, but only to the extent such benefits are includable in the employee's gross income. (3) For purposes of this part, any unemployment compensation benefit paid to an individual pursuant to Title 35A, Chapter 4, Employment Security Act, may be subject to withholding as provided in Section 35A-4-407. (4) For purposes of this section, "annuity" means any amount paid to an individual as a pension or annuity, but only to the extent that the amount is includable in the gross income of such individual. (5) A request that an annuity be subject to withholding under this part shall be made by the payee in writing to the person making the annuity payments. The request may be terminated by furnishing to the person making the payments a written statement of termination which shall be treated as a withholding exemption certificate for purposes of Section 59-10-403.
Utah Code § 59-2-1332.5 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1332.5
§ 59-2-1332.5. Mailing notice of delinquency or publication of delinquent list -- Contents -- Notice -- Definitions.
Status: in_force

(1) As used in this section, "business entity" means: (a) an association; (b) a corporation; (c) a limited liability company; (d) a partnership; (e) a trust; or (f) a business entity similar to Subsections (1)(a) through (e). (2) The county treasurer shall provide notice of delinquency in the payment of property taxes and tax notice charges: (a) except as provided in Subsection (5), on or before December 31 of each calendar year; and (b) in a manner described in Subsection (3). (3) The notice described in Subsection (2) shall be provided by: (a) (i) mailing a written notice that includes the information described in Subsection (4)(a), postage prepaid, to: (A) each delinquent taxpayer; and (B) if the delinquent property taxes or tax notice charges are assessed on a base parcel, the record owner of each subdivided lot; and (ii) making available to the public a list of delinquencies in the payment of property taxes: (A) by electronic means; and (B) that includes the information required by Subsection (4)(b); or (b) publishing a list of delinquencies in the payment of property taxes and tax notice charges: (i) in one issue of a newspaper having general circulation in the county; (ii) that lists each delinquency in alphabetical order by: (A) the last name of the delinquent taxpayer; or (B) if the delinquent taxpayer is a business entity, the name of the business entity; and (iii) that includes the information described in Subsection (4)(b). (4) (a) A written notice of delinquency described in Subsection (3)(a)(i) shall include: (i) a statement that delinquent taxes and tax notice charges are due; (ii) the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter; (iii) (A) the name of the delinquent taxpayer; or (B) if the delinquent taxpayer is a business entity, the name of the business entity; (iv) (A) a description of the delinquent property; or (B) the property identification number of the delinquent property; (v) a statement that a penalty shall be imposed in accordance with this chapter; and (vi) a statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid: (A) the delinquent taxes and tax notice charges; and (B) the penalty. (b) The list of delinquencies described in Subsection (3)(a)(ii) or (3)(b) shall include: (i) the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter; (ii) (A) the name of the delinquent taxpayer; or (B) if the delinquent taxpayer is a business entity, the name of the business entity; (iii) (A) a description of the delinquent property; or (B) the property identification number of the delinquent property; (iv) a statement that a penalty shall be imposed in accordance with this chapter; and (v) a statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid: (A) the delinquent taxes and tax notice charges; and (B) the penalty. (5) Notwithstanding Subsection (2)(a), if the county legislative body extends the property tax due date under Subsection 59-2-1332(1), the notice of delinquency described in Subsection (2) shall be provided on or before January 10. (6) (a) In addition to the notice of delinquency required by Subsection (2), a county treasurer may in accordance with this Subsection (6) mail a notice that property taxes are delinquent: (i) to: (A) a delinquent taxpayer; (B) an owner of record of the delinquent property; (C) any other interested party that requests notice; or (D) a combination of Subsections (6)(a)(i)(A) through (C); and (ii) at any time that the county treasurer considers appropriate. (b) A notice mailed in accordance with this Subsection (6): (i) shall include the information required by Subsection (4)(a); and (ii) may include any information that the county treasurer finds is useful to the owner of record of the delinquent property in determining: (A) the status of taxes and tax notice charges owed on the delinquent property; (B) any penalty that is owed on the delinquent property; (C) any interest charged under Section 59-2-1331 on the delinquent property; or (D) any related matters concerning the delinquent property.
Utah Code § 59-34-104 — Utah Code / Title 59 / Chapter 59-34 / § 59-34-104
§ 59-34-104. Administration.
Status: in_force

For the purposes of administering the Boating Grant Tax imposed by this chapter, the length of a vessel shall be determined as provided in Subsections 59-2-405.2(7)(a) through (c).
Utah Code § 59-1-1413 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1413
§ 59-1-1413. Lien for a liability.
Status: in_force

(1) In addition to Section 40-6-14, 59-5-108, 59-5-208, 59-12-112, 59-13-302, or 59-13-311, if a person that owes a liability fails to pay that liability after the commission mails notice and demand under Section 59-1-1411, the amount of liability, plus any administrative cost, is a lien in favor of the state upon all property and rights to property, whether real or personal, belonging to that person. (2) Unless another date is specifically established by law, the lien imposed by this section: (a) arises at the time the commission makes the assessment of the tax, fee, or charge that is part of the liability; and (b) continues until the liability and administrative costs described in Subsection (1), or a judgment against the person arising from that liability and administrative costs: (i) is satisfied; or (ii) is unenforceable because the time period described in Subsection 59-1-1414(8) has elapsed.
Utah Code § 59-2-1319 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1319
§ 59-2-1319. Receipts for payments -- Payment by warrant -- Cash payments required -- Exceptions.
Status: in_force

(1) If a person pays taxes in person at the county treasurer's office, the county treasurer shall, upon request, give a receipt to the person paying the taxes, specifying the amount of the taxes due, the property identification number, and the aggregate amount of taxes paid. (2) County warrants shall be taken in payment of county taxes, city warrants in payment of city taxes, and school district warrants in payment of school district taxes. (3) All taxes shall be paid in cash, unless the county treasurer adopts rules otherwise.
Utah Code § 59-1-1703 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1703
§ 59-1-1703. Depository institution data match system.
Status: in_force

(1) The commission shall develop, maintain, and operate a database as provided in this section. (2) The database described in Subsection (1): (a) shall use automated data exchanges; (b) shall identify a delinquent taxpayer by identifying information; (c) may be accessed only by the commission or a depository institution; (d) shall be used to determine whether a delinquent taxpayer identified in the database has the same identifying information as that of an account holder at a depository institution; and (e) shall be updated by the commission on at least a quarterly basis.
Utah Code § 59-2-505 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-505
§ 59-2-505. Indicia of value for agricultural use assessment -- Inclusion of fair market value on certain property tax notices.
Status: in_force

(1) (a) The county assessor shall consider only those indicia of value that the land has for agricultural use as determined by the commission when assessing land: (i) that meets the requirements of Section 59-2-503 to be assessed under this part; and (ii) for which the owner has: (A) made a timely application in accordance with Section 59-2-508 for assessment under this part for the tax year for which the land is being assessed; and (B) obtained approval of the application described in Subsection (1)(a)(ii)(A) from the county assessor. (b) If land that becomes subject to a conservation easement created in accordance with Title 57, Chapter 18, Land Conservation Easement Act, meets the requirements of Subsection (1)(a) for assessment under this part, the county assessor shall consider only those indicia of value that the land has for agricultural use in accordance with Subsection (1)(a) when assessing the land. (2) In addition to the value determined in accordance with Subsection (1), the fair market value assessment shall be included on the notices described in: (a) Section 59-2-919.1; and (b) Section 59-2-1317. (3) The county board of equalization shall review the agricultural use value and fair market value assessments each year as provided under Section 59-2-1001.