Utah Code § 59-2-919 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-919
§ 59-2-919. Notice and public hearing requirements for certain tax increases -- Exceptions -- Audit.
Status: in_force

(1) As used in this section: (a) "Additional ad valorem tax revenue" means ad valorem property tax revenue generated by the portion of the tax rate that exceeds the taxing entity's certified tax rate. (b) "Ad valorem tax revenue" means ad valorem property tax revenue not including revenue from: (i) eligible new growth; or (ii) personal property that is: (A) assessed by a county assessor in accordance with Part 3, County Assessment; and (B) semiconductor manufacturing equipment. (c) "Base year" means a taxing entity's fiscal year that immediately precedes the fiscal year in which the taxing entity first adopted a budget below last year's property tax budgeted revenue. (d) "Base year budgeted revenue" means the property tax budgeted revenue, excluding eligible new growth, for the base year. (e) "Calendar year taxing entity" means a taxing entity that operates under a fiscal year that begins on January 1 and ends on December 31. (f) "County executive calendar year taxing entity" means a calendar year taxing entity that operates under the county executive-council form of government described in Section 17-62-203. (g) "Current calendar year" means the calendar year immediately preceding the calendar year for which a calendar year taxing entity seeks to levy a tax rate that exceeds the calendar year taxing entity's certified tax rate. (h) "Eligible new growth" means the same as that term is defined in Section 59-2-924. (i) "Fiscal year taxing entity" means a taxing entity that operates under a fiscal year that begins on July 1 and ends on June 30. (j) "Last year's property tax budgeted revenue" does not include: (i) revenue received by a taxing entity from a debt service levy voted on by the public; (ii) revenue generated by the minimum basic tax rate as defined in Section 53F-2-301; or (iii) revenue generated by the charter school levy described in Section 53F-2-703. (k) "Meeting" means the same as that term is defined in Section 52-4-103. (l) "Truth-in-taxation exemption period" means a six-year period that begins with the base year. (2) Except as provided in Subsection (11), a taxing entity may not levy a tax rate that exceeds the taxing entity's certified tax rate unless the taxing entity meets: (a) the requirements of this section that apply to the taxing entity; and (b) all other requirements as may be required by law. (3) (a) Subject to Subsection (3)(b) and except as provided in Subsection (5), a calendar year taxing entity may levy a tax rate that exceeds the calendar year taxing entity's certified tax rate if the calendar year taxing entity: (i) 14 or more days before the date of the regular general election or municipal general election held in the current calendar year, states at a public meeting: (A) that the calendar year taxing entity intends to levy a tax rate that exceeds the calendar year taxing entity's certified tax rate; (B) the dollar amount of and purpose for additional ad valorem tax revenue that would be generated by the proposed increase in the certified tax rate; and (C) the approximate percentage increase in ad valorem tax revenue for the taxing entity based on the proposed increase described in Subsection (3)(a)(i)(B); (ii) provides notice for the public meeting described in Subsection (3)(a)(i) in accordance with Title 52, Chapter 4, Open and Public Meetings Act, including providing a separate item on the meeting agenda that notifies the public that the calendar year taxing entity intends to make the statement described in Subsection (3)(a)(i); (iii) meets the advertisement requirements of Subsections (6) and (7) before the calendar year taxing entity conducts the public hearing required by Subsection (3)(a)(v); (iv) provides notice by mail: (A) seven or more days before the regular general election or municipal general election held in the current calendar year; and (B) as provided in Subsection (3)(c); and (v) conducts a public hearing that is held in accordance with Subsections (8) and (9). (b) (i) For a county executive calendar year taxing entity, the statement described in Subsection (3)(a)(i) shall be made by the: (A) county council; (B) county executive; or (C) both the county council and county executive. (ii) If the county council makes the statement described in Subsection (3)(a)(i) or the county council states a dollar amount of additional ad valorem tax revenue that is greater than the amount of additional ad valorem tax revenue previously stated by the county executive in accordance with Subsection (3)(a)(i), the county executive calendar year taxing entity shall: (A) make the statement described in Subsection (3)(a)(i) 14 or more days before the county executive calendar year taxing entity conducts the public hearing under Subsection (3)(a)(v); and (B) provide the notice required by Subsection (3)(a)(iv) 14 or more days before the county executive calendar year taxing entity conducts the public hearing required by Subsection (3)(a)(v). (c) The notice described in Subsection (3)(a)(iv): (i) shall be mailed to each owner of property: (A) within the calendar year taxing entity; and (B) listed on the assessment roll; (ii) shall be printed on a separate form that: (A) is developed by the commission; (B) states at the top of the form, in bold upper-case type no smaller than 18 point "NOTICE OF PROPOSED TAX INCREASE"; and (C) may be mailed with the notice required by Section 59-2-1317; (iii) shall contain for each property described in Subsection (3)(c)(i): (A) the value of the property for the current calendar year; (B) the tax on the property for the current calendar year; and (C) subject to Subsection (3)(d), for the calendar year for which the calendar year taxing entity seeks to levy a tax rate that exceeds the calendar year taxing entity's certified tax rate, the estimated tax on the property; (iv) shall contain the following statement:"[Insert name of taxing entity] is proposing a tax increase for [insert applicable calendar year]. This notice contains estimates of the tax on your property and the proposed tax increase on your property as a result of this tax increase. These estimates are calculated on the basis of [insert previous applicable calendar year] data. The actual tax on your property and proposed tax increase on your property may vary from this estimate."; (v) shall state the dollar amount of additional ad valorem tax revenue that would be generated each year by the proposed increase in the certified tax rate; (vi) shall include a brief statement of the primary purpose for the proposed tax increase, including the taxing entity's intended use of additional ad valorem tax revenue described in Subsection (3)(c)(v); (vii) shall state the date, time, and place of the public hearing described in Subsection (3)(a)(v); (viii) shall state the internet address for the taxing entity's public website; (ix) may contain other information approved by the commission; and (x) if sent in calendar year 2024, 2025, or 2026, shall contain: (A) notice that the taxpayer may request electronic notice as described in Subsection 17-71-302(1)(m); and (B) instructions describing how to elect to receive a notice as described in Subsection 17-71-302(1)(m). (d) For purposes of Subsection (3)(c)(iii)(C), a calendar year taxing entity shall calculate the estimated tax on property on the basis of: (i) data for the current calendar year; and (ii) the amount of additional ad valorem tax revenue stated in accordance with this section. (4) Except as provided in Subsection (5), a fiscal year taxing entity may levy a tax rate that exceeds the fiscal year taxing entity's certified tax rate if, before the fiscal year taxing entity conducts the public meeting at which the fiscal year taxing entity's budget is adopted: (a) (i) in the public meeting at which the taxing entity's tentative budget is first presented to the governing body of the taxing entity, an executive officer or budget officer of the taxing entity states that the tentative budget includes a proposed tax rate increase and presents a property tax impact schedule as defined in Section 59-2-924; and (ii) the fiscal year taxing entity includes, on the agenda for the public meeting described in Subsection (4)(a)(i), a separate item notifying the public that an executive officer or budget officer of the taxing entity intends to state in the public meeting that the tentative budget includes a proposed tax rate increase; (b) (i) on or after May 1 but on or before June 13, the fiscal year taxing entity states at a public meeting: (A) that the fiscal year taxing entity is considering levying a tax rate that exceeds the fiscal year taxing entity's certified tax rate; (B) the approximate dollar amount of and purpose for additional ad valorem tax revenue that would be generated by the proposed tax rate increase described in Subsection (4)(b)(i)(A); (C) the approximate percentage increase in ad valorem tax revenue for the fiscal year taxing entity based on the proposed tax rate increase described in Subsection (4)(b)(i)(A); and (D) that if the fiscal year taxing entity proceeds with the proposed tax rate increase, the fiscal year taxing entity will provide notice of and conduct a public hearing, as required by Subsection (4)(c), at which members of the public will have an opportunity to provide comments on the proposed tax rate increase; and (ii) the fiscal year taxing entity provides notice for the public meeting described in Subsection (4)(b)(i) in accordance with Title 52, Chapter 4, Open and Public Meetings Act, including providing a separate item on the meeting agenda that notifies the public that the fiscal year taxing entity intends to make the statement described in Subsection (4)(b)(i); (c) the fiscal year taxing entity conducts a public hearing in accordance with Subsections (8) and (9); and (d) the fiscal year taxing entity provides notice for the public hearing described in Subsection (4)(c) by meeting the advertisement requirements of Subsections (6) and (7). (5) (a) A taxing entity is not required to meet the notice or public hearing requirements of Subsection (3) or (4) if the taxing entity is expressly exempted by law from complying with the requirements of this section. (b) A taxing entity is not required to meet the notice requirements of Subsection (3) or (4) if: (i) Section 53F-8-301 allows the taxing entity to levy a tax rate that exceeds that certified tax rate without having to comply with the notice provisions of this section; or (ii) the taxing entity: (A) budgeted less than $20,000 in ad valorem tax revenue for the previous fiscal year; and (B) sets a budget during the current fiscal year of less than $20,000 of ad valorem tax revenue. (c) The requirements of Subsection (4)(a) do not apply if the tentative budget presented during or prior to the first meeting in May does not include a proposed tax increase. (6) (a) Before holding the public hearing described in Subsection (3)(a)(v) or (4)(b), a taxing entity proposing a tax rate increase under this section shall publish an advertisement regarding the proposed tax increase: (i) electronically in accordance with Section 45-1-101; and (ii) as a class A notice under Section 63G-30-102. (b) The advertisement described in Subsection (6)(a) shall: (i) be published for at least 14 days before the day on which the taxing entity conducts the public hearing described in Subsection (3)(a)(v) or (4)(b); and (ii) substantially be in the following form and content:"NOTICE OF PROPOSED TAX INCREASE(NAME OF TAXING ENTITY)The (name of the taxing entity) is proposing to increase its property tax revenue.The (name of the taxing entity) tax on a (insert the average value of a residence in the taxing entity rounded to the nearest thousand dollars) residence would increase from $______ to $________, which is $_______ per year.The (name of the taxing entity) tax on a (insert the value of a business having the same value as the average value of a residence in the taxing entity) business would increase from $________ to $_______, which is $______ per year.If the proposed budget is approved, (name of the taxing entity) would receive an additional $______ in property tax revenue per year as a result of the tax increase.If the proposed budget is approved, (name of the taxing entity) would increase its property tax budgeted revenue by ___% above last year's property tax budgeted revenue excluding eligible new growth.The (name of the taxing entity) invites all concerned citizens to a public hearing for the purpose of hearing comments regarding the proposed tax increase and to explain the reasons for the proposed tax increase. You have the option to participate in the public hearing in person or virtually.PUBLIC HEARINGDate/Time:(date) (time)Location:(name of meeting place and address of meeting place)To obtain more information regarding the tax increase, citizens may contact the (name of the taxing entity) at (phone number of taxing entity) or visit (internet address for the taxing entity's public website). Instructions for virtual participation in the public hearing will be available at (internet address for the taxing entity's public website) no later than 24 hours before the public hearing is scheduled to begin." (c) (i) This Subsection (6)(c) applies to a fiscal year taxing entity that: (A) is a municipality classified by population as a town under Section 10-2-301; and (B) does not have a public website as of May 1 of the calendar year in which the taxing entity proposes a tax rate increase. (ii) Notwithstanding the other provisions of this section: (A) if a provision of this section requires a fiscal year taxing entity to state the internet address for the taxing entity's public website, a fiscal year taxing entity described in Subsection (6)(c)(i) shall instead state the physical address of the fiscal year taxing entity's town hall or principal place of business; and (B) if a provision of this section requires a fiscal year taxing entity to post information on the taxing entity's public website within a specific time frame, a fiscal year taxing entity described in Subsection (6)(c)(i) shall instead post that information at the fiscal year taxing entity's town hall or principal place of business within that specific time frame. (iii) A fiscal year taxing entity described in Subsection (6)(c)(i) shall provide to the commission evidence of compliance with the requirements of Subsection (6)(c)(ii), as required by the commission. (7) The commission: (a) shall adopt rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, governing the joint use of one advertisement described in Subsection (6) by two or more taxing entities; and (b) subject to Section 45-1-101, may authorize a taxing entity's use of a commission-approved direct notice to each taxpayer if: (i) the direct notice is different and separate from the notice required under Section 59-2-919.1; and (ii) the taxing entity petitions the commission for the use of a commission-approved direct notice. (8) (a) (i) On or before June 1, a fiscal year taxing entity shall notify the commission and the county auditor of the date, time, and place of the public hearing described in Subsection (4)(b). (ii) On or before October 1 of the current calendar year, a calendar year taxing entity shall notify the commission and the county auditor of the date, time, and place of the public hearing described in Subsection (3)(a)(v). (b) (i) A public hearing described in Subsection (3)(a)(v) or (4)(b) shall be: (A) open to the public; (B) held at a meeting of the taxing entity with no items on the agenda other than discussion and action on the taxing entity's intent to levy a tax rate that exceeds the taxing entity's certified tax rate, the taxing entity's budget, a special district's or special service district's fee implementation or increase, or a combination of these items; and (C) available for individuals to participate either in person or virtually, subject to Subsection (8)(g). (ii) The governing body of a taxing entity conducting a public hearing described in Subsection (3)(a)(v) or (4)(b) shall: (A) state the dollar amount of additional ad valorem tax revenue that would be generated each year by the proposed increase in the certified tax rate; (B) explain the reasons for the proposed tax increase, including the taxing entity's intended use of additional ad valorem tax revenue described in Subsection (8)(b)(ii)(A); (C) if the county auditor compiles the list required by Section 59-2-919.2, make the list available from the main page of the taxing entity's public website for a period that begins at least 14 days before the date on which the public hearing is held and ends on or after the date on which the commission certifies the taxing entity's certified tax rate; and (D) provide an interested party desiring to be heard an opportunity to present oral testimony within reasonable time limits and without unreasonable restriction on the number of individuals allowed to make public comment. (c) (i) Except as provided in Subsection (8)(c)(ii), a taxing entity may not schedule a public hearing described in Subsection (3)(a)(v) or (4)(b) at the same time as the public hearing of another overlapping taxing entity in the same county. (ii) The taxing entities in which the power to set tax levies is vested in the same governing board or authority may consolidate the public hearings described in Subsection (3)(a)(v) or (4)(b) into one public hearing. (d) The county auditor shall resolve any conflict in public hearing dates and times after consultation with each affected taxing entity. (e) A taxing entity shall hold a public hearing described in Subsection (3)(a)(v) or (4)(b) beginning at or after 6 p.m. (f) (i) Except as provided in Subsection (8)(f)(ii), a taxing entity may not hold the public hearing described in Subsection (3)(a)(v) or (4)(b) on the same date as: (A) a public meeting for the purpose of addressing general business of the taxing entity; or (B) another public hearing of the taxing entity. (ii) A taxing entity may hold the following hearings on the same date as a public hearing described in Subsection (3)(a)(v) or (4)(b): (A) a budget hearing; (B) if the taxing entity is a special district or a special service district, a fee hearing described in Section 17B-1-643; (C) if the taxing entity is a town, an enterprise fund hearing described in Section 10-5-107.5; or (D) if the taxing entity is a city, an enterprise fund hearing described in Section 10-6-135.5. (g) For purposes of facilitating virtual participation in a public hearing described in Subsection (3)(a)(v) or (4)(b), at least 24 hours before the public hearing is scheduled to begin, a taxing entity shall: (i) post instructions on the taxing entity's public website as to how individuals can connect to and participate virtually in the public hearing; and (ii) ensure that individuals participating in the public hearing virtually have the ability to: (A) access the public hearing electronically through video and audio connection; (B) provide oral testimony through video, audio, or both video and audio connection; and (C) submit written comments electronically for inclusion in the public record, both before and during the public hearing. (h) The county in which a taxing entity is located shall, at the request of the taxing entity, provide assistance to the taxing entity to meet the requirements of Subsection (8)(g). (9) (a) If a taxing entity does not make a final decision on budgeting additional ad valorem tax revenue at a public hearing described in Subsection (3)(a)(v) or (4)(b), the taxing entity shall: (i) announce at that public hearing the scheduled time and place of the next public meeting at which the taxing entity will consider budgeting the additional ad valorem tax revenue; and (ii) if the taxing entity is a fiscal year taxing entity, hold the public meeting described in Subsection (9)(a)(i) before September 1. (b) A calendar year taxing entity may not adopt a final budget that budgets an amount of additional ad valorem tax revenue that exceeds the largest amount of additional ad valorem tax revenue stated at a public meeting under Subsection (3)(a)(i). (c) A public hearing on levying a tax rate that exceeds a fiscal year taxing entity's certified tax rate may coincide with a public hearing on the fiscal year taxing entity's proposed annual budget. (10) (a) A county auditor may conduct an audit to verify a taxing entity's compliance with this section. (b) If the county auditor, after completing an audit, finds that a taxing entity has failed to meet the requirements of this section, the county auditor shall prepare and submit a report of the auditor's findings to the commission. (11) For a fiscal year within a truth-in-taxation exemption period, a taxing entity may adopt a budget that is equal to or less than the base year budgeted revenue without complying with this section. (12) (a) Subject to Subsection (12)(b), a taxing entity subject to this section shall provide to the commission all evidence of compliance with the requirements of this section within seven days from the date on which the taxing entity adopts a final budget. (b) A taxing entity shall furnish to the commission any information the commission requires to certify the taxing entity's compliance with the requirements of this section. (c) The commission may not certify a tax rate that exceeds a taxing entity's certified tax rate if, within 30 days from the date on which the taxing entity provides to the commission evidence of compliance under Subsection (12)(a), the commission determines that the taxing entity has failed to meet the requirements of this section. (13) Notwithstanding Subsection (12)(c), if the commission determines that a fiscal year taxing entity proposing a tax rate increase for the fiscal year beginning on July 1, 2026, has failed to meet the requirements of Subsection (4)(a) or (b): (a) Subsection (12)(c) does not apply, unless the commission determines that the taxing entity has failed to meet a requirement in this section other than the requirements of Subsection (4)(a) or (b); and (b) the commission shall provide notice to the taxing entity: (i) notifying the taxing entity of the taxing entity's failure to meet the requirements of Subsection (4)(a) or (b); and (ii) explaining to the taxing entity that failure to meet the requirements of Subsection (4)(a) or (b) for a subsequent fiscal year will result in the commission not certifying the taxing entity's proposed tax rate increase.
Utah Code § 59-7-509 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-509
§ 59-7-509. Failure to file return -- Penalty.
Status: in_force

In case of any failure to make and file a return required by this chapter within the time prescribed by law or prescribed by the commission in pursuance of law, there shall be added to the amount required to be shown as tax on the return a penalty as provided in Section 59-1-401. The amounts so added to any tax shall be collected at the same time and in the same manner and as a part of the tax, unless the tax has been paid before the discovery of the neglect, in which case the amount so added shall be collected in the same manner as the tax.
Utah Code § 59-1-1418 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1418
§ 59-1-1418. Suspension of running of statute of limitations.
Status: in_force

(1) The time period allowed for making an assessment or commencing a proceeding under Section 59-1-1410 shall be extended by the time period during which the commission is prohibited by law from making an assessment or commencing a proceeding for collection, plus 60 days. (2) The time period allowed for commencing a proceeding under Section 59-1-1410 shall be extended by the time period during which the commencement of the proceeding is stayed by injunction or statutory prohibition.
Utah Code § 59-2-1333 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1333
§ 59-2-1333. Errors or omissions -- In assessment book -- Authority to correct.
Status: in_force

An omission, error, defect in form in the assessment roll, or clerical error, when it can be ascertained what was intended, may, with the consent of the county legislative body, be supplied or corrected by the assessor at any time before the sale for delinquent taxes or tax notice charges and after the original assessment or tax notice charge listing was made.
Utah Code § 59-10-1404.5 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1404.5
§ 59-10-1404.5. Resident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entity.
Status: in_force

(1) In determining the taxable income of a resident pass-through entity taxpayer, an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entity shall be made in accordance with this section. (2) For a resident pass-through entity taxpayer of a pass-through entity except for a pass-through entity that is an S corporation, the resident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit is: (a) if the item of income, gain, loss, deduction, or credit is required to be taken into account separately for federal income tax purposes, the resident pass-through entity taxpayer's distributive share of the item of income, gain, loss, deduction, or credit: (i) for federal income tax purposes; and (ii) determined under Section 704 et seq., Internal Revenue Code; or (b) if the item of income, gain, loss, deduction, or credit is not required to be taken into account separately for federal income tax purposes, determined in accordance with the resident pass-through entity taxpayer's distributive share of income, gain, loss, deduction, or credit: (i) relating to the pass-through entity generally; (ii) for federal income tax purposes; and (iii) under Section 704 et seq., Internal Revenue Code. (3) For a resident pass-through entity taxpayer of a pass-through entity that is an S corporation, the resident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit is: (a) if the item of income, gain, loss, deduction, or credit is required to be taken into account separately for federal income tax purposes, the resident pass-through entity taxpayer's pro rata share of the item of income, gain, loss, deduction, or credit: (i) for federal income tax purposes; and (ii) determined under Section 1366 et seq., Internal Revenue Code; or (b) if the item of income, gain, loss, deduction, or credit is not required to be taken into account separately for federal income tax purposes, determined in accordance with the resident pass-through entity taxpayer's pro rata share of the item of income, gain, loss, deduction, or credit: (i) relating to the pass-through entity generally; (ii) for federal income tax purposes; and (iii) under Section 1366 et seq., Internal Revenue Code.
Utah Code § 59-2a-204 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-204
§ 59-2a-204. Statement required of renter claimant.
Status: in_force

Every claimant shall supply to the commission, in support of the claim, a statement showing reasonable proof of rent paid, the name and address of the owner or managing agent of the property rented, and any changes of residence.
Utah Code § 59-7-537 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-537
§ 59-7-537. Confidentiality of information.
Status: in_force

The confidentiality of returns and other information filed with the commission shall be governed by Section 59-1-403.
Utah Code § 59-5-304 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-304
§ 59-5-304. Tax credit for mining exploration.
Status: in_force

(1) As used in this section: (a) "Assigned tax credit certificate" means the same as that term is defined in Section 40-6-24. (b) "Eligible claimant" means a person: (i) that is a claimant as defined in Section 40-6-24 and obtains a tax credit certificate; or (ii) to which a person described in Subsection (1)(b)(i) assigns a tax credit certificate and that obtains an assigned tax credit certificate in accordance with Section 40-6-24. (c) "Tax credit certificate" means the same as that term is defined in Section 40-6-24. (2) For a taxable year beginning on or after January 1, 2027, an eligible claimant may claim a nonrefundable tax credit against severance tax otherwise due under Part 2, Mining Severance Tax, in an amount equal to the amount stated on: (a) the tax credit certificate for the taxable year for an eligible claimant described in Subsection (1)(b)(i); or (b) the assigned tax credit certificate for the taxable year for an eligible claimant described in Subsection (1)(b)(ii). (3) An eligible claimant may carry forward to the next 15 taxable years the amount of the eligible claimant's tax credit that exceeds the amount described in Subsection (2).
Utah Code § 59-7-311 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-311
§ 59-7-311. Method of apportionment of business income.
Status: in_force

(1) For a taxable year, a taxpayer shall apportion all business income to this state by multiplying the business income by a fraction calculated as provided in this section. (2) Subject to the other provisions of this part, a sales factor weighted taxpayer shall calculate the fraction for apportioning business income to this state using a fraction where: (a) the numerator of the fraction is the sales factor as calculated under Section 59-7-317; and (b) the denominator of the fraction is one. (3) Subject to the other provisions of this part, an optional apportionment taxpayer that is not a phased-in sales factor weighted taxpayer shall calculate the fraction for apportioning business income to this state using one of the following fractions: (a) the fraction described in Subsection (4); or (b) the fraction where: (i) the numerator of the fraction is the sum of: (A) the property factor as calculated under Section 59-7-312; (B) the payroll factor as calculated under Section 59-7-315; and (C) the sales factor as calculated under Section 59-7-317; and (ii) the denominator of the fraction is three. (4) (a) Subject to other provisions of this part, a phased-in sales factor weighted taxpayer shall calculate the fraction for apportioning business income to this state as provided in Subsections (4)(b) through (d). (b) For the taxable year that begins on or after January 1, 2019, but begins on or before December 31, 2019: (i) the numerator of the fraction is the sum of: (A) the property factor as calculated under Section 59-7-312; (B) the payroll factor as calculated under Section 59-7-315; and (C) the sales factor as calculated under Subsection (4)(e)(i); and (ii) the denominator of the fraction is six. (c) For the taxable year that begins on or after January 1, 2020, but begins on or before December 31, 2020: (i) the numerator of the fraction is the sum of: (A) the property factor as calculated under Section 59-7-312; (B) the payroll factor as calculated under Section 59-7-315; and (C) the sales factor as calculated under Subsection (4)(e)(ii); and (ii) the denominator of the fraction is 10. (d) For a taxable year that begins on or after January 1, 2021, a phased-in sales factor weighted taxpayer shall calculate the fraction as described in Subsection (2). (e) (i) For the taxable year that begins on or after January 1, 2019, but begins on or before December 31, 2019, the sales factor shall be: (A) calculated as described in Section 59-7-317; and (B) multiplied by four. (ii) For the taxable year that begins on or after January 1, 2020, but begins on or before December 31, 2020, the sales factor shall be: (A) calculated as described in Section 59-7-317; and (B) multiplied by eight. (5) (a) The taxpayer shall determine the method for calculating the fraction for apportioning business income to this state under this section on or before the due date for filing the taxpayer's return under this chapter for the taxable year, including extensions. (b) The method described in Subsection (5)(a) is in effect for the taxable year. (6) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing procedures for a taxpayer to make the election required by Subsection (3).
Utah Code § 59-27-104 — Utah Code / Title 59 / Chapter 59-27 / § 59-27-104
§ 59-27-104. Payment of tax.
Status: in_force

(1) Subject to Subsection (2), a sexually explicit business or escort service subject to the tax imposed by this chapter shall file a return with the commission and pay the tax calculated on the return to the commission: (a) quarterly on or before the last day of the month immediately following the last day of the previous calendar quarter if: (i) the sexually explicit business or escort service is required to file a quarterly sales and use tax return with the commission under Section 59-12-107; or (ii) the sexually explicit business or escort service is not required to file a sales and use tax return with the commission under Chapter 12, Sales and Use Tax Act; or (b) monthly on or before the last day of the month immediately following the last day of the previous calendar month if the sexually explicit business is required to file a monthly sales and use tax return with the commission under Section 59-12-108. (2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to: (a) establish standards for determining whether an operation is a sexually explicit business or escort service; and (b) determine, for purposes of Section 59-27-102, amounts that are similar to an amount paid for: (i) a salary; (ii) a fee; (iii) a commission; (iv) hire; or (v) profit.
Utah Code § 59-10-104 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-104
§ 59-10-104. Tax basis -- Tax rate -- Exemption.
Status: in_force

(1) A tax is imposed on the state taxable income of a resident individual as provided in this section. (2) For purposes of Subsection (1), for a taxable year, the tax is an amount equal to the product of: (a) the resident individual's state taxable income for that taxable year; and (b) 4.45%. (3) This section does not apply to a resident individual exempt from taxation under Section 59-10-104.1.
Utah Code § 59-2-1305 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1305
§ 59-2-1305. Entries of payments made -- Payments to county treasurer.
Status: in_force

(1) The assessor or, if this duty has been reassigned in an ordinance under Section 17-74-102, the treasurer shall note on the assessment roll, opposite the names of each person against whom taxes have been assessed or tax notice charges have been listed, the amount of the taxes and tax notice charges paid. (2) (a) The assessor or treasurer, as the case may be, shall require all checks to be made payable to the office of the county assessor or treasurer, respectively. (b) If the assessor or treasurer receives checks made payable to a payee other than the office of the county assessor or treasurer, respectively, the assessor or treasurer, as the case may be, shall immediately endorse the check with a restrictive endorsement that makes the check payable to the office of the county treasurer. (3) The assessor shall deposit all money the assessor collects into an account controlled by the county treasurer.
Utah Code § 59-7-109.1 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-109.1
§ 59-7-109.1. Charitable contributions to the Carson Smith Opportunity Scholarship Program.
Status: in_force

(1) Notwithstanding anything to the contrary in Section 59-7-109, a taxpayer may not subtract a charitable contribution that meets the requirements of Section 59-7-109 to the extent that the taxpayer claims a tax credit under Section 59-7-625 for the same charitable contribution. (2) This section supersedes any conflicting provisions of Utah law.
Utah Code § 59-2-1311 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1311
§ 59-2-1311. Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners.
Status: in_force

Each county treasurer shall, during the first week in February of each year, report to the commission the name of each person who has failed to pay the taxes assessed and levied against the person during the preceding year upon property assessed by the commission. The commission shall note that the prior year's taxes are delinquent on the next tax notice sent to property owners under Section 59-2-1307.
Utah Code § 59-2-1711 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1711
§ 59-2-1711. Tax list and duplicate.
Status: in_force

The factual details to be shown on the assessor's tax list and duplicate with respect to land that is being valued, assessed, and taxed under this part are the same as those set forth by the assessor with respect to other taxable property in the county.
Utah Code § 59-7-206 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-206
§ 59-7-206. Offsets against tax.
Status: in_force

There shall be offset against the tax imposed by this part for any period the amount of any tax imposed on the taxpayer under Section 59-7-104 for the same period. In the event that taxes, interest, and penalties have been or shall be assessed against, paid by, or collected from a taxpayer under Section 59-7-201, which assessment, payment, or collection should have been made under Section 59-7-104, such taxes, interest, and penalties shall be considered as having been assessed, paid, or collected under Section 59-7-104 as of the dates they were made.
Utah Code § 59-10-1324 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1324
§ 59-10-1324. Contribution to the School Meals Debt Relief Fund.
Status: in_force

(1) (a) There is created an expendable special revenue fund known as the "School Meals Debt Relief Fund." (b) The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2). (2) Except as provided in Section 59-10-1304, a resident or nonresident individual who files an income tax return under this chapter may designate on the resident or nonresident individual's income tax return a contribution to be: (a) deposited into the School Meals Debt Relief Fund; and (b) expended as provided in Subsection (3). (3) (a) Each year, the commission shall: (i) disburse from the School Meals Debt Relief Fund all money deposited into the fund since the last disbursement; and (ii) transfer the money to the State Board of Education for distribution to local education agencies in accordance with Section 53G-9-205.2. (b) The commission shall complete the transfer of funds to the State Board of Education by August 15 of each year.
Utah Code § 59-10-116 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-116
§ 59-10-116. Tax on nonresident individual -- Calculation -- Exemption.
Status: in_force

(1) Except as provided in Subsection (2), a tax is imposed on a nonresident individual in an amount equal to the product of the: (a) nonresident individual's state taxable income; and (b) percentage listed in Subsection 59-10-104(2). (2) This section does not apply to a nonresident individual: (a) exempt from taxation under Section 59-10-104.1; or (b) whose only state source income is wages that are excluded in accordance with Section 59-10-117.5.
Utah Code § 59-2-1313 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1313
§ 59-2-1313. Attorney general to prosecute delinquent officers.
Status: in_force

If, on examination, it is found that any officer has been guilty of defrauding the state of revenue or has neglected or refused to perform any duty relating to revenue, the attorney general shall prosecute the delinquent officer.
Utah Code § 59-12-209 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-209
§ 59-12-209. Participation of qualifying jurisdictions in administration and enforcement of certain local sales and use taxes -- Petition for reconsideration relating to the redistribution of certain sales and use tax revenues.
Status: in_force

(1) As used in this section, "qualifying jurisdiction" means the same as that term is defined in Section 59-1-403. (2) Notwithstanding Title 63G, Chapter 4, Administrative Procedures Act, a qualifying jurisdiction does not have the right to any of the following, except as specifically allowed by Subsection (3) and Section 59-12-210: (a) to inspect, review, or have access to any taxpayer sales and use tax records; or (b) to be informed of, participate in, intervene in, or appeal from any adjudicative proceeding commenced pursuant to Section 63G-4-201 to determine the liability of any taxpayer for sales and use taxes imposed pursuant to this chapter. (3) (a) A qualifying jurisdiction shall have access to records and information on file with the commission, and shall have the right to notice of, and rights to intervene in or to appeal from, a proposed final agency action of the commission as provided in this Subsection (3). (b) If the commission, following a formal adjudicative proceeding commenced pursuant to Title 63G, Chapter 4, Administrative Procedures Act, proposes to take final agency action that would reduce the amount of sales and use tax liability alleged in the notice of deficiency, the commission shall provide notice of a proposed agency action to each qualifying jurisdiction if the proposed final agency action reduces a tax under this chapter distributable to that qualifying jurisdiction by more than $10,000 below the amount of the tax that would have been distributable to that qualifying jurisdiction had a notice of deficiency, as described in Section 59-1-1405, not been reduced. (c) A qualifying jurisdiction that receives notice described in Subsection (3)(b) may designate a representative who shall have the right to review the record of the formal hearing and any other commission records relating to a proposed final agency action subject to the confidentiality provisions of Section 59-1-403. (d) No later than 10 days after receiving the notice of the commission's proposed final agency action, a qualifying jurisdiction may file a notice of intervention with the commission. (e) No later than 20 days after filing a notice of intervention, if a qualifying jurisdiction objects to the proposed final agency action, that qualifying jurisdiction may file a petition for reconsideration with the commission and shall serve copies of the petition on the taxpayer and the appropriate division in the commission. (f) The taxpayer and appropriate division in the commission may each file a response to the petition for reconsideration within 20 days of receipt of the petition for reconsideration. (g) (i) After consideration of the petition for reconsideration and any response, and any additional proceeding the commission considers appropriate, the commission may affirm, modify, or amend its proposed final agency action. (ii) A taxpayer and any qualifying jurisdiction that has filed a petition for reconsideration may appeal the final agency action. (h) (i) Notwithstanding Subsections (3)(a) through (g) and subject to Subsection (3)(h)(ii), the following may file a petition for reconsideration with the commission: (A) an original recipient political subdivision as defined in Section 59-12-210.1 that receives a notice from the commission in accordance with Subsection 59-12-210.1(2); or (B) a secondary recipient political subdivision as defined in Section 59-12-210.1 that receives a notice from the commission in accordance with Subsection 59-12-210.1(2). (ii) An original recipient political subdivision or secondary recipient political subdivision that files a petition for reconsideration with the commission under Subsection (3)(h)(i) shall file the petition no later than 20 days after the later of: (A) the date the original recipient political subdivision or secondary recipient political subdivision receives the notice described in Subsection (3)(h)(i) from the commission; or (B) the date the commission makes the redistribution as defined in Section 59-12-210.1 that is the subject of the notice described in Subsection (3)(h)(i).
Utah Code § 59-7-530 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-530
§ 59-7-530. Power to waive penalties or interest.
Status: in_force

The commission may waive penalties or interest as provided in Section 59-1-401.
Utah Code § 59-1-1502 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1502
§ 59-1-1502. Specie legal tender is legal tender in the state -- Person may not compel another person to tender or accept specie legal tender -- Court or congressional action to authorize gold or silver coin or bullion as legal tender.
Status: in_force

(1) Specie legal tender is legal tender in the state. (2) Except as expressly provided by contract, a person may not compel any other person to tender or accept specie legal tender. (3) Gold or silver coin or bullion, other than gold or silver coin that is issued by the United States, is considered to be specie legal tender and is legal tender in the state if: (a) a court of competent jurisdiction issues a final, unappealable judgment or order determining that the state may recognize the gold or silver coin or bullion, other than gold or silver coin that is issued by the United States, as legal tender in the state; or (b) Congress enacts legislation that: (i) expressly provides that the gold or silver coin or bullion, other than gold or silver coin that is issued by the United States, is legal tender in the state; or (ii) expressly allows the state to recognize the gold or silver coin or bullion, other than gold or silver coin that is issued by the United States, as legal tender in the state. (4) A central bank digital currency, as defined in Section 70A-1a-201, is not specie legal tender and is not legal tender in the state.
Utah Code § 59-13-320.5 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-320.5
§ 59-13-320.5. Use of dyed diesel on highways prohibited -- Penalty.
Status: in_force

(1) A person may not operate a motor vehicle on a highway if a fuel supply tank of the motor vehicle contains dyed diesel fuel, unless: (a) permitted under federal law; (b) (i) the motor vehicle is used on the highway only to travel from one parcel of land owned or operated by the owner to another parcel of land owned or operated by the owner; and (ii) the motor vehicle's travel on the highway is necessary for furtherance of agricultural purposes; or (c) the motor vehicle is special mobile equipment, as defined in Section 41-1a-102, including off-road motorized construction or maintenance equipment, that is only incidentally operated or moved on a highway in connection with a construction project. (2) A person who violates Subsection (1) shall pay a penalty assessed by the commission as follows: (a) the greater of $500 or $5 per gallon of dyed diesel fuel within each fuel supply tank of the motor vehicle, based on the maximum storage capacity of each fuel supply tank; or (b) for a second and subsequent offense, the greater of $1,000 or $10 per gallon of dyed diesel fuel within each fuel supply tank of the motor vehicle, based on the maximum storage capacity of each fuel supply tank. (3) The penalty imposed under this section: (a) is in addition to any other taxes, interest, or penalties imposed under this chapter; and (b) shall be deposited in the Transportation Fund. (4) Upon making a record of its actions, and upon reasonable cause shown, the commission may waive, reduce, or compromise the penalty imposed under this section. (5) (a) A government official, including a law enforcement officer, may not inspect the fuel from a fuel supply tank of a motor vehicle to determine if the fuel supply tank contains dyed diesel fuel unless the official: (i) subject to Subsection (5)(b), has probable cause to believe that the operator or owner of the motor vehicle is in violation of this section; (ii) has received consent from the operator or owner of the motor vehicle to inspect the fuel; or (iii) is conducting the search at a port-of-entry in accordance with Section 72-9-501 for the purpose of checking the motor vehicle for compliance with state and federal laws. (b) The act of driving a motor vehicle that uses diesel fuel on a highway, without additional facts indicating a potential violation of this section, does not constitute sufficient facts to establish probable cause for an official, including a law enforcement officer, to inspect the fuel from a fuel supply tank of a motor vehicle under Subsection (5)(a)(i).
Utah Code § 59-2-1004 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1004
§ 59-2-1004. Appeal to county board of equalization -- Real property -- Time period for appeal -- Public hearing requirements -- Decision of board -- Extensions approved by commission -- Appeal to commission.
Status: in_force

(1) As used in this section: (a) "Applicable lien date" means January 1 of the year in which the valuation or equalization of real property is appealed to the county board of equalization. (b) "Final assessed value" means: (i) for real property for which the taxpayer appealed the valuation or equalization to the county board of equalization in accordance with this section, the value given to the real property by the county board of equalization, including a value based on a stipulation of the parties; (ii) for real property for which the taxpayer or a county assessor appealed the valuation or equalization to the commission in accordance with Section 59-2-1006, the value given to the real property by: (A) the commission, if the commission has issued a decision in the appeal or the parties have entered a stipulation; or (B) a county board of equalization, if the commission has not yet issued a decision in the appeal and the parties have not entered a stipulation; or (iii) for real property for which the taxpayer or a county assessor sought judicial review of the valuation or equalization in accordance with Section 59-1-602 or Title 63G, Chapter 4, Part 4, Judicial Review, the value given the real property by the commission. (c) "Inflation adjusted value" means the value of the real property that is the subject of the appeal as calculated by changing the final assessed value for the previous taxable year for the real property by the median property value change. (d) "Median property value change" means the midpoint of the property value changes for all real property that is: (i) of the same class of real property as the qualified real property; and (ii) located within the same county and within the same market area as the qualified real property. (e) "Property value change" means the percentage change in the fair market value of real property on or after January 1 of the previous year and before January 1 of the current year. (f) "Qualified real property" means real property: (i) for which: (A) the taxpayer or a county assessor appealed the valuation or equalization for the previous taxable year to the county board of equalization in accordance with this section or the commission in accordance with Section 59-2-1006; (B) the appeal described in Subsection (1)(f)(i)(A), resulted in a final assessed value that was lower than the assessed value; and (C) the assessed value for the current taxable year is higher than the inflation adjusted value; and (ii) that, on or after January 1 of the previous taxable year and before January 1 of the current taxable year, has not had a qualifying change. (g) "Qualifying change" means one of the following changes to real property that occurs on or after January 1 of the previous taxable year and before January 1 of the current taxable year: (i) a physical improvement if, solely as a result of the physical improvement, the fair market value of the physical improvement equals or exceeds the greater of 10% of fair market value of the real property or $20,000; (ii) a zoning change, if the fair market value of the real property increases solely as a result of the zoning change; or (iii) a change in the legal description of the real property, if the fair market value of the real property increases solely as a result of the change in the legal description of the real property. (h) "Qualifying contract" means a contract for the completed sale of residential property that: (i) involves residential property for which a taxpayer appealed the valuation or equalization to the county board of equalization; (ii) identifies the final sales price for the residential property described in Subsection (1)(h)(i); and (iii) is executed within six months before or after the applicable lien date. (2) (a) A taxpayer dissatisfied with the valuation or the equalization of the taxpayer's real property may make an application to appeal by: (i) subject to Subsection (2)(d), filing the application with the county board of equalization within the time period described in Subsection (3); or (ii) making an application by telephone within the time period described in Subsection (3) if the county legislative body passes a resolution under Subsection (11) authorizing a taxpayer to make an application by telephone. (b) (i) The county board of equalization shall make a rule describing the contents of the application. (ii) In addition to any information the county board of equalization requires, the application shall include information about: (A) the burden of proof in an appeal involving qualified real property; and (B) the process for the taxpayer to learn the inflation adjusted value of the qualified real property. (c) (i) (A) The county assessor shall notify the county board of equalization of a qualified real property's inflation adjusted value within 15 business days after the date on which the county assessor receives notice that a taxpayer filed an appeal with the county board of equalization. (B) The county assessor shall notify the commission of a qualified real property's inflation adjusted value within 15 business days after the date on which the county assessor receives notice that a person dissatisfied with the decision of a county board of equalization files an appeal with the commission. (ii) (A) A person may not appeal a county assessor's calculation of inflation adjusted value but may appeal the fair market value of a qualified real property. (B) A person may appeal a determination of whether, on or after January 1 of the previous taxable year and before January 1 of the current taxable year, real property had a qualifying change. (d) For purposes of Subsection (2)(a), the county board of equalization shall ensure that a taxpayer has the ability to access and file an application to appeal the valuation or equalization of real property through electronic means. (3) (a) Except as provided in Subsection (3)(b) and for purposes of Subsection (2), a taxpayer shall make an application to appeal the valuation or the equalization of the taxpayer's real property on or before the later of: (i) September 15 of the current calendar year; or (ii) the last day of a 45-day period beginning on the day on which the county auditor provides the notice under Section 59-2-919.1. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules providing for circumstances under which the county board of equalization is required to accept an application to appeal that is filed after the time period prescribed in Subsection (3)(a). (4) (a) The taxpayer shall include in the application under Subsection (2)(a): (i) the taxpayer's estimate of the fair market value of the property and any evidence that may indicate that the assessed valuation of the taxpayer's property is improperly equalized with the assessed valuation of comparable properties; and (ii) a signed statement of the personal property located in a multi-tenant residential property, as that term is defined in Section 59-2-301.8 if the taxpayer: (A) appeals the value of multi-tenant residential property assessed in accordance with Section 59-2-301.8; and (B) intends to contest the value of the personal property located within the multi-tenant residential property. (b) For an appeal involving qualified real property, the county board of equalization shall presume that the fair market value of the qualified real property is equal to the inflation adjusted value. (5) Subject to Subsection (6), in reviewing evidence submitted to a county board of equalization by or on behalf of an owner or a county assessor, the county board of equalization shall consider and weigh: (a) the accuracy, reliability, and comparability of the evidence presented by the owner or the county assessor; (b) if submitted, the sales price of relevant property that was under contract for sale as of the lien date but sold after the lien date; (c) if submitted, the sales offering price of property that was offered for sale as of the lien date but did not sell, including considering and weighing the amount of time for which, and manner in which, the property was offered for sale; and (d) if submitted, other evidence that is relevant to determining the fair market value of the property. (6) (a) This Subsection (6) applies only to an appeal to a county board of equalization involving the valuation or equalization of residential property that is not qualified real property. (b) If a qualifying contract is submitted as evidence in an appeal described in Subsection (6)(a), the only evidence that the county board of equalization or hearing officer may consider to determine that the final sales price identified in the qualifying contract does not provide an accurate or reliable indication of the fair market value of the residential property is evidence of the following, if submitted: (i) evidence disputing the nature of the qualifying contract as an arms-length transaction; (ii) evidence demonstrating that changes in market conditions have occurred in the time period between the day on which the qualifying contract was executed and the applicable lien date; or (iii) evidence demonstrating that a qualifying change to the residential property has occurred in the time period between the day on which the qualifying contract was executed and the applicable lien date. (c) In determining the fair market value of residential property in an appeal described in Subsection (6)(a), the county board of equalization may not consider any evidence or information other than the evidence submitted to the county board of equalization by the parties in the appeal. (7) (a) Except as provided in Subsection (7)(b), at least five days before the day on which the county board of equalization holds a public hearing on an appeal: (i) the county assessor shall provide the taxpayer any evidence the county assessor relies upon in support of the county assessor's valuation; and (ii) the taxpayer shall provide the county assessor any evidence not previously provided to the county assessor that the taxpayer relies upon in support of the taxpayer's appeal. (b) (i) The deadline described in Subsection (7)(a) does not apply to evidence that is commercial information as defined in Section 59-1-404, if: (A) for the purpose of complying with Section 59-1-404, the county assessor requires that the taxpayer execute a nondisclosure agreement before the county assessor discloses the evidence; and (B) the taxpayer fails to execute the nondisclosure agreement before the deadline described in Subsection (7)(a). (ii) The county assessor shall disclose evidence described in Subsection (7)(b)(i) as soon as practicable after the county assessor receives the executed nondisclosure agreement. (iii) The county assessor shall provide the taxpayer a copy of the nondisclosure agreement with reasonable time for the taxpayer to review and execute the agreement before the deadline described in Subsection (7)(a) expires. (c) If at the public hearing, a party presents evidence not previously provided to the other party, the county board of equalization shall allow the other party to respond to the evidence in writing within 10 days after the day on which the public hearing occurs. (d) (i) A county board of equalization may adopt rules governing the deadlines described in this Subsection (7), if the rules are no less stringent than the provisions of this Subsection (7). (ii) A county board of equalization's rule that complies with Subsection (7)(d)(i) controls over the provisions of this subsection. (8) (a) The county board of equalization shall meet and hold public hearings as described in Section 59-2-1001. (b) (i) For purposes of this Subsection (8)(b), "significant adjustment" means a proposed adjustment to the valuation of real property that: (A) is to be made by a county board of equalization; and (B) would result in a valuation that differs from the original assessed value by at least 20% and $1,000,000. (ii) When a county board of equalization is going to consider a significant adjustment, the county board of equalization shall: (A) list the significant adjustment as a separate item on the agenda of the public hearing at which the county board of equalization is going to consider the significant adjustment; and (B) for purposes of the agenda described in Subsection (8)(b)(ii)(A), provide a description of the property for which the county board of equalization is considering a significant adjustment. (c) The county board of equalization shall make a decision on each appeal filed in accordance with this section within 60 days after the day on which the taxpayer makes an application. (d) The commission may approve the extension of a time period provided for in Subsection (8)(c) for a county board of equalization to make a decision on an appeal. (e) Unless the commission approves the extension of a time period under Subsection (8)(d), if a county board of equalization fails to make a decision on an appeal within the time period described in Subsection (8)(c), the county legislative body shall: (i) list the appeal, by property owner and parcel number, on the agenda for the next meeting the county legislative body holds after the expiration of the time period described in Subsection (8)(c); and (ii) hear the appeal at the meeting described in Subsection (8)(e)(i). (f) The decision of the county board of equalization shall contain: (i) a determination of the valuation of the property based on fair market value; and (ii) a conclusion that the fair market value is properly equalized with the assessed value of comparable properties. (g) If no evidence is presented before the county board of equalization, the county board of equalization shall presume that the equalization issue has been met. (h) (i) If the fair market value of the property that is the subject of the appeal deviates plus or minus 5% from the assessed value of comparable properties, the county board of equalization shall adjust the valuation of the appealed property to reflect a value equalized with the assessed value of comparable properties. (ii) Subject to Sections 59-2-301.1, 59-2-301.2, 59-2-301.3, and 59-2-301.4, equalized value established under Subsection (8)(h)(i) shall be the assessed value for property tax purposes until the county assessor is able to evaluate and equalize the assessed value of all comparable properties to bring all comparable properties into conformity with full fair market value. (9) (a) If the decision of the county board of equalization warrants a refund of any amount of property taxes paid for the tax year for the real property that is the subject of the appeal, the county shall issue the refund directly to the taxpayer that paid the property taxes, or an officer or agent of that taxpayer as identified in the information provided under Subsection (9)(b), regardless of whether the taxpayer is the owner of record of the real property at the time the decision is rendered. (b) A taxpayer entitled to a refund under this section that is not the owner of record of the real property subject to the appeal shall, within 10 calendar days after the day on which the decision of the county board of equalization is rendered, provide the following information to the county board of equalization: (i) a statement that the taxpayer is entitled to receive the refund under Subsection (9)(a); (ii) the name of the taxpayer, or an officer or agent of that taxpayer, entitled to receive the refund; (iii) the mailing address of the taxpayer, or an officer or agent of that taxpayer, to which the taxpayer requests the refund to be sent; and (iv) any other information requested by the county board of equalization. (10) If any taxpayer is dissatisfied with the decision of the county board of equalization, the taxpayer may file an appeal with the commission as described in Section 59-2-1006. (11) A county legislative body may pass a resolution authorizing taxpayers owing taxes on property assessed by that county to file property tax appeals applications under this section by telephone.
Utah Code § 59-13-304 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-304
§ 59-13-304. Inspection of clean fuel vehicles.
Status: in_force

(1) The commission may require each clean fuel vehicle to be inspected for safe operation. (2) Each clean fuel vehicle shall be equipped with an approved and properly installed carburetion system if it is powered by a fuel that is gaseous at standard atmospheric conditions.
Utah Code § 59-12-402 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-402
§ 59-12-402. Additional resort communities sales and use tax -- Base -- Rate -- Collection fees -- Resolution and voter approval requirements -- Election requirements -- Notice requirements -- Ordinance requirements --  Certain authorities and zones implementing additional resort communities sales and use tax.
Status: in_force

(1) (a) Subject to Subsections (2) through (6), the governing body of a municipality in which the transient room capacity as defined in Section 59-12-405 is greater than or equal to 66% of the municipality's permanent population may, in addition to the sales tax authorized under Section 59-12-401, impose an additional resort communities sales tax in an amount that is less than or equal to .5% on the transactions described in Subsection 59-12-103(1) located within the municipality. (b) Notwithstanding Subsection (1)(a), the governing body of a municipality may not impose a tax under this section on: (i) (A) the sale of a motor vehicle, an aircraft, a watercraft, a modular home, a manufactured home, or a mobile home; (B) the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104; and (C) except as provided in Subsection (1)(d), amounts paid or charged for food and food ingredients; (ii) transactions that occur in the district sales tax area, as defined in Subsection 59-12-401(4), if the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201, has imposed a tax under Subsection (8); (iii) transactions that occur within a project area described in a project area plan adopted by the military installation development authority under Title 63H, Chapter 1, Military Installation Development Authority Act, if the military installation development authority has imposed a tax under Subsection (7); (iv) transactions that occur within the sales and use tax boundary of a major sporting event venue zone under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, if the creating entity of the major sporting event venue zone has imposed a tax under Subsection (9). (c) For purposes of this Subsection (1), the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215. (d) A municipality imposing a tax under this section shall impose the tax on the purchase price or sales price for amounts paid or charged for food and food ingredients if the food and food ingredients are sold as part of a bundled transaction attributable to food and food ingredients and tangible personal property other than food and food ingredients. (2) (a) An amount equal to the total of any costs incurred by the state in connection with the implementation of Subsection (1) which exceed, in any year, the revenues received by the state from its collection fees received in connection with the implementation of Subsection (1) shall be paid over to the state General Fund by the cities and towns which impose the tax provided for in Subsection (1). (b) Amounts paid under Subsection (2)(a) shall be allocated proportionally among those cities and towns according to the amount of revenue the respective cities and towns generate in that year through imposition of that tax. (3) To impose an additional resort communities sales tax under this section, the governing body of the municipality shall: (a) pass a resolution approving the tax; and (b) except as provided in Subsection (6), obtain voter approval for the tax as provided in Subsection (4). (4) To obtain voter approval for an additional resort communities sales tax under Subsection (3)(b), a municipality shall: (a) hold the additional resort communities sales tax election during: (i) a regular general election; or (ii) a municipal general election; and (b) post notice of the election for the municipality, as a class A notice under Section 63G-30-102, for at least 15 days before the day on which the election is held. (5) An ordinance approving an additional resort communities sales tax under this section shall provide an effective date for the tax as provided in Section 59-12-403. (6) (a) Except as provided in Subsection (6)(b), a municipality is not subject to the voter approval requirements of Subsection (3)(b) if, on or before January 1, 1996, the municipality imposed a license fee or tax on businesses based on gross receipts pursuant to Section 10-1-203. (b) The exception from the voter approval requirements in Subsection (6)(a) does not apply to a municipality that, on or before January 1, 1996, imposed a license fee or tax on only one class of businesses based on gross receipts pursuant to Section 10-1-203. (7) Subject to Subsection 63H-1-203(1), a military installation development authority authorized to impose a resort communities tax under Section 59-12-401 may impose an additional resort communities sales tax under this section as if the military installation development authority were a municipality. (8) On or after October 1, 2024, the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201, may impose an additional resort communities tax under this section on transactions that occur within the district sales tax area, as defined in Subsection 59-12-401(4), as if the district were a municipality. (9) Beginning October 1, 2025, the creating entity of a major sporting event venue zone, established under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, may by ordinance impose a tax under this section on transactions that occur within the sales and use tax boundary of a major sporting event venue zone as those terms are defined in Section 63N-3-1701 to the same extent and in the same manner as a municipality may impose a tax under this section. (10) For purposes of this section, population shall be based on, to the extent not otherwise required by federal law: (a) the most recent estimate from the Utah Population Committee created in Section 63C-20-103; or (b) if the Utah Population Committee estimate is not available for each municipality and unincorporated area, the adjusted sub-county population estimate provided by the Utah Population Committee in accordance with Section 63C-20-104.
Utah Code § 59-35-202 — Utah Code / Title 59 / Chapter 59-35 / § 59-35-202
§ 59-35-202. Administration, collection, and enforcement of tax -- Administrative charge -- Rulemaking.
Status: in_force

(1) The commission shall administer, collect, and enforce a tax under this chapter in accordance with: (a) Chapter 1, General Taxation Policies; and (b) any rules made by the commission under Subsection (3). (2) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from a tax under this chapter. (3) The commission may, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, make rules: (a) establishing procedures for the collection and remittance of the tax; (b) establishing standards for determining the amount described in Subsection 59-35-201(2)(b)(ii), consistent with Subsection 59-35-201(3); (c) establishing reporting requirements; and (d) providing for the administration of this chapter.
Utah Code § 59-2-301.9 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-301.9
§ 59-2-301.9. Assessment of pollution control equipment.
Status: in_force

(1) As used in this section, "pollution control equipment" means property that: (a) is assessed under Part 3, County Assessment; (b) is used: (i) to prevent, control, or reduce air or water pollution; and (ii) in connection with an establishment described in NAICS subsector 324110 of the 2022 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget; (c) is purchased to satisfy a requirement of the federal or state government; and (d) does not significantly: (i) increase the facility's output or capacity; (ii) reduce the facility's total operating costs; or (iii) extend the useful life of any other property. (2) The taxable value of pollution control equipment is calculated by applying the percent good factor against the acquisition cost of the pollution control equipment as follows:Year After AcquisitionPercent Good of Acquisition CostFirst year after acquisition80%Second year after acquisition60%Third year after acquisition40%Fourth year after acquisition20%Fifth year or any subsequent year after acquisition6% (3) (a) A taxpayer owning property assessed under this section may make an appeal relating to the value of the property in accordance with Section 59-2-1005. (b) As part of an appeal described in this subsection, a taxpayer may request a deviation from the schedule provided in this section for a specific item of property if use of the schedule does not result in the fair market value of the property, including any relevant installation or assemblage value, at the retail level of trade and on the lien date. (4) (a) A county assessor may deviate from the schedule provided in this section when necessary to reach fair market value. (b) When a deviation described in Subsection (4)(a) affects an entire class or type of personal property, the county assessor shall submit to the commission a written report substantiating the deviation with verifiable data. (c) A county assessor may not use a schedule other than the schedule provided in this section without prior written consent of the commission. (d) If a county assessor deviates from the schedule provided in this section and the taxpayer makes an appeal in accordance with Subsection (3), the county assessor has the burden of proof in the appeal, whether before a county board of equalization, the commission, or a court.
Utah Code § 59-36-202 — Utah Code / Title 59 / Chapter 59-36 / § 59-36-202
§ 59-36-202. Analyzing proportionate benefit.
Status: in_force

In analyzing the proportionate benefit to residents or taxpayers near the project area, a TIF entity shall prepare an estimate, in present value by using an approximated discount rate of the following: (1) the amount of revenue that will be allocated to any party in the form of tax increment, or bond financing secured by tax increment, each year over the collection time period or 40 years, whichever is greater; and (2) the amount of revenue expected to be received by each taxing entity each year over 40 years.
Utah Code § 59-2-913 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-913
§ 59-2-913. Definitions -- Statement of amount and purpose of levy -- Contents of statement -- Filing with county auditor -- Transmittal to commission -- Calculations for establishing tax levies -- Format of statement.
Status: in_force

(1) As used in this section, "budgeted property tax revenues" does not include property tax revenue received by a taxing entity from personal property that is: (a) assessed by a county assessor in accordance with Part 3, County Assessment; and (b) semiconductor manufacturing equipment. (2) (a) The legislative body of each taxing entity shall file a statement as provided in this section with the county auditor of the county in which the taxing entity is located. (b) The auditor shall annually transmit the statement to the commission: (i) before June 22; or (ii) with the approval of the commission, on a subsequent date prior to the date required by Section 59-2-1317 for the county treasurer to provide the notice under Section 59-2-1317. (c) The statement shall contain the amount and purpose of each levy fixed by the legislative body of the taxing entity. (3) For purposes of establishing the levy set for each of a taxing entity's applicable funds, the legislative body of the taxing entity shall calculate an amount determined by dividing the budgeted property tax revenues, specified in a budget that has been adopted and approved prior to setting the levy, by the amount calculated under Subsections 59-2-924(4)(b)(i) through (iv). (4) The format of the statement under this section shall: (a) be determined by the commission; and (b) cite any applicable statutory provisions that: (i) require a specific levy; or (ii) limit the property tax levy for any taxing entity. (5) The commission may require certification that the information submitted on a statement under this section is true and correct.
Utah Code § 59-12-118 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-118
§ 59-12-118. Commission's authority to administer sales and use tax.
Status: in_force

Except as provided in Sections 59-12-209 and 59-12-302, the commission shall have exclusive authority to administer, operate, and enforce the provisions of this chapter including: (1) determining, assessing, and collecting any sales and use tax imposed pursuant to this chapter; (2) representing each designated political subdivision's interest in any administrative proceeding involving the state or local option sales and use tax; (3) adjudicating any administrative proceedings involving the state or local option sales and use tax; (4) waiving, reducing, or compromising any penalty and interest imposed in connection with any determination of state or local option sales or use tax; and (5) prescribing forms and rules to conform with this chapter for the making of returns and for the ascertainment, assessment, and collection of the taxes imposed under this chapter.
Utah Code § 59-33-302 — Utah Code / Title 59 / Chapter 59-33 / § 59-33-302
§ 59-33-302. When taxes due -- Payment of tax -- Audit.
Status: in_force

The tax imposed by this chapter is due and payable on or before March 1 of the year next succeeding the calendar year when the renewable energy project entity is subject to the tax imposed under Section 59-33-201.
Utah Code § 59-12-403 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-403
§ 59-12-403. Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection,  enforcement , and interpretation of tax -- Administrative charge.
Status: in_force

(1) For purposes of this section: (a) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 8, Annexation. (b) "Annexing area" means an area that is annexed into a city or town. (2) (a) Except as provided in Subsection (2)(c) or (d), if, on or after April 1, 2008, a city or town enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal, or change shall take effect: (i) on the first day of a calendar quarter; and (ii) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (2)(b) from the city or town. (b) The notice described in Subsection (2)(a)(ii) shall state: (i) that the city or town will enact or repeal a tax or change the rate of a tax under this part; (ii) the statutory authority for the tax described in Subsection (2)(b)(i); (iii) the effective date of the tax described in Subsection (2)(b)(i); and (iv) if the city or town enacts the tax or changes the rate of the tax described in Subsection (2)(b)(i), the rate of the tax. (c) (i) If the billing period for a transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under Section 59-12-401, 59-12-402, or 59-12-402.1, the enactment of the tax or the tax rate increase takes effect on the first day of the first billing period that begins on or after the effective date of the enactment of the tax or the tax rate increase. (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing statement for the billing period is produced on or after the effective date of the repeal of the tax or the tax rate decrease imposed under Section 59-12-401, 59-12-402, or 59-12-402.1. (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a tax described in Subsection (2)(a) takes effect: (A) on the first day of a calendar quarter; and (B) beginning 60 days after the effective date of the enactment, repeal, or change in the rate of the tax under Subsection (2)(a). (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (3) (a) Except as provided in Subsection (3)(c) or (d), if, for an annexation that occurs on or after July 1, 2004, the annexation will result in the enactment, repeal, or change in the rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take effect: (i) on the first day of a calendar quarter; and (ii) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (3)(b) from the city or town that annexes the annexing area. (b) The notice described in Subsection (3)(a)(ii) shall state: (i) that the annexation described in Subsection (3)(a) will result in an enactment, repeal, or change in the rate of a tax under this part for the annexing area; (ii) the statutory authority for the tax described in Subsection (3)(b)(i); (iii) the effective date of the tax described in Subsection (3)(b)(i); and (iv) if the city or town enacts the tax or changes the rate of the tax described in Subsection (3)(b)(i), the rate of the tax. (c) (i) If the billing period for a transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under Section 59-12-401, 59-12-402, or 59-12-402.1, the enactment of the tax or the tax rate increase takes effect on the first day of the first billing period that begins on or after the effective date of the enactment of the tax or the tax rate increase. (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing statement for the billing period is produced on or after the effective date of the repeal of the tax or the tax rate decrease imposed under Section 59-12-401, 59-12-402, or 59-12-402.1. (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a tax described in Subsection (3)(a) takes effect: (A) on the first day of a calendar quarter; and (B) beginning 60 days after the effective date of the enactment, repeal, or change in the rate of the tax under Subsection (3)(a). (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (4) (a) Except as provided in Subsection (4)(b), a tax authorized under this part shall be administered, collected, enforced, and interpreted in accordance with: (i) the same procedures used to administer, collect, enforce, and interpret the tax under: (A) Part 1, Tax Collection; or (B) Part 2, Local Sales and Use Tax Act; and (ii) Chapter 1, General Taxation Policies. (b) A tax under this part is not subject to Subsections 59-12-205(2) and (4) through (6). (5) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from a tax under this part.
Utah Code § 59-1-1505 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1505
§ 59-1-1505. Attorney general to enforce part.
Status: in_force

The attorney general shall enforce this part.
Utah Code § 59-1-1704 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1704
§ 59-1-1704. Election to enter into an agreement.
Status: in_force

(1) A depository institution that does business in this state may elect to use the depository institution data match system to respond to judicial process against a delinquent taxpayer. (2) A depository institution may not make an election under Subsection (1) unless the commission approves the election. (3) A depository institution that elects to use the depository institution data match system shall enter into an agreement with the commission. (4) An agreement under this section shall: (a) address the operation of the depository institution data match system; (b) require the depository institution to comply with this part; (c) address reimbursement to the depository institution for complying with this part; and (d) provide for the security and confidentiality of data contained in the depository institution data match system. (5) An election under this section does not preclude the commission from requiring a depository institution to respond to judicial process against a delinquent taxpayer: (a) by means other than the depository institution data match system; and (b) as provided by law.
Utah Code § 59-2-1360 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1360
§ 59-2-1360. Proceedings before commission.
Status: in_force

Proceedings to make findings under Section 59-2-1359 may be commenced before the commission upon its own initiative, the request of any taxing entity, the request of any tax notice charge entities, or the request of any taxpayer.
Utah Code § 59-2-1338 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1338
§ 59-2-1338. Record of delinquent taxes -- Contents of record.
Status: in_force

(1) The treasurer shall prepare the official record of delinquent taxes and tax notice charges in the same order as property appears on the assessment rolls. (2) The record shall show: (a) the name of the person to whom the property is assessed; (b) the description of the delinquent parcel, and a reference to the parcel, serial, or account number under which the property was listed in the assessment roll; (c) the amount of delinquent taxes and tax notice charges, penalties, and administrative costs; and (d) the date of redemption and by whom the property is redeemed. (3) The record shall also provide space for entering delinquent taxes assessed and tax notice charges listed in subsequent years against each parcel which remains unredeemed. (4) Taxes levied only on a certain kind or class of property for a special purpose and tax notice charges shall be separately set out.
Utah Code § 59-9-105 — Utah Code / Title 59 / Chapter 59-9 / § 59-9-105
§ 59-9-105. Tax on certain insurers to pay for relative value study and other publications or services.
Status: in_force

(1) An insurer that provides coverage for motor vehicle liability, uninsured motorist, and personal injury protection shall pay to the State Tax Commission on or before March 31 of each year, a tax of .01% on the total premiums received for these coverages during the preceding calendar year from policies covering motor vehicle risks in this state. (2) The taxable premium under this section shall be reduced by the premiums returned or credited to policyholders on direct business subject to tax in this state. (3) Money received by the state under this section shall be deposited into the Relative Value Study Restricted Account created in Subsection (4). (4) (a) There is created in the General Fund a restricted account known as the "Relative Value Study Restricted Account." (b) The Relative Value Study Restricted Account shall consist of the money received by the insurance commissioner under: (i) Section 31A-2-208; and (ii) this section. (c) The insurance commissioner shall administer the Relative Value Study Restricted Account. Subject to appropriations by the Legislature, the insurance commissioner shall use the money deposited into the Relative Value Study Restricted Account to pay for costs and expenses incurred by the insurance commissioner: (i) in conducting, maintaining, and administering the relative value study referred to in Section 31A-22-307; (ii) to prepare, publish, and distribute publications relating to insurance and consumers of insurance as provided in Section 31A-2-208; and (iii) in providing the services of the insurance commissioner through the use of: (A) electronic commerce; and (B) other information technology.
Utah Code § 59-2a-103 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-103
§ 59-2a-103. Forms and instructions -- County legislative body authority to adopt rules or ordinances.
Status: in_force

(1) The commission shall make available suitable forms and instructions for: (a) individuals filing claims; and (b) counties. (2) A county is not required to use the forms and instructions made available by the commission under Subsection (1) if the county prepares suitable forms and instructions for an individual filing a claim consistent with: (a) this chapter; and (b) rules adopted by the commission. (3) The county legislative body may adopt rules or ordinances to: (a) effectuate the property tax relief under this chapter; and (b) designate one or more persons to perform the functions given the county under this chapter.
Utah Code § 59-1-305 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-305
§ 59-1-305. Convenience fee to cover the costs of electronic payments.
Status: in_force

(1) As used in this section: (a) "Electronic payment" has the same meaning as defined in Section 41-1a-1221. (b) "Electronic payment fee" has the same meaning as defined in Section 41-1a-1221. (2) The commission may collect a convenience electronic payment fee established in accordance with the procedures and requirements of Section 63J-1-504 to cover the costs of electronic payments of taxes and fees administered by the commission. (3) Notwithstanding any other provisions of this title, the commission shall use a fee imposed under this section as a dedicated credit to cover the costs of electronic payments.
Utah Code § 59-2-301.2 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-301.2
§ 59-2-301.2. Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.
Status: in_force

(1) "Minimum parcel size" means the minimum size that a parcel of property may be divided into under a zoning ordinance adopted by a: (a) county in accordance with Title 17, Chapter 79, Part 5, Land Use Regulations - General Processes; or (b) city or town in accordance with Title 10, Chapter 20, Part 5, Land Use Regulations - General Processes. (2) In assessing the fair market value of a parcel of property that is subject to a minimum parcel size of one acre or more, a county assessor shall include as part of the assessment: (a) that the parcel of property may not be subdivided into parcels of property smaller than the minimum parcel size; and (b) any effects Subsection (2)(a) may have on the fair market value of the parcel of property. (3) This section does not prohibit a county assessor from including as part of an assessment of the fair market value of a parcel of property any other factor affecting the fair market value of the parcel of property.
Utah Code § 59-2-1330 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1330
§ 59-2-1330. Payment of property taxes -- Payments to taxpayer by state or taxing entity -- Refund of penalties paid by taxpayer -- Refund of interest paid by taxpayer -- Payment of interest to taxpayer -- Judgment levy -- Objections to assessments by the commission -- Time periods for making payments to taxpayer.
Status: in_force

(1) Unless otherwise specifically provided by statute, property taxes shall be paid directly to the county treasurer: (a) on the date that the property taxes are due; and (b) as provided in this chapter. (2) (a) The county treasurer shall apply a payment that is insufficient to cover both a tax or tax notice charge that is deferred in accordance with Chapter 2a, Part 7, Discretionary Deferral, Chapter 2a, Part 8, Nondiscretionary Deferral for Property with Qualifying Increase, or Chapter 2a, Part 9, Nondiscretionary Deferral for Elderly Property Owners, and a current year property tax or tax notice charge to the current tax year property tax or tax notice charge first. (b) The county treasurer shall send notice to the property owner: (i) that the payment was insufficient; (ii) that the county applied the payment to the tax or tax notice charges for the current tax year; and (iii) of the amount of tax and tax notice charge that is outstanding. (3) A taxpayer shall receive payment as provided in this section if a reduction in the amount of any tax levied against any property for which the taxpayer paid a tax or any portion of a tax under this chapter for a calendar year is required by a final and unappealable judgment or order described in Subsection (4) issued by: (a) a county board of equalization; (b) the commission; or (c) a court of competent jurisdiction. (4) (a) For purposes of Subsection (3), the state or any taxing entity that has received property taxes or any portion of property taxes from a taxpayer described in Subsection (2) shall pay the taxpayer if: (i) the taxes the taxpayer paid in accordance with Subsection (3) are collected by an authorized officer of the: (A) county; or (B) state; and (ii) the taxpayer obtains a final and unappealable judgment or order: (A) from a county board of equalization, the commission, or a court of competent jurisdiction; (B) against: (I) the taxing entity or an authorized officer of the taxing entity; or (II) the state or an authorized officer of the state; and (C) ordering a reduction in the amount of any tax levied against any property for which a taxpayer paid a tax or any portion of a tax under this chapter for the calendar year. (b) The amount that the state or a taxing entity shall pay a taxpayer shall be determined in accordance with Subsections (5) through (8). (5) For purposes of Subsections (3) and (4), the amount the state shall pay to a taxpayer is equal to the sum of: (a) if the difference described in this Subsection (5)(a) is greater than $0, the difference between: (i) the tax the taxpayer paid to the state in accordance with Subsection (3); and (ii) the amount of the taxpayer's tax liability to the state after the reduction in the amount of tax levied against the property in accordance with the final and unappealable judgment or order described in Subsection (4); (b) if the difference described in this Subsection (5)(b) is greater than $0, the difference between: (i) any penalties the taxpayer paid to the state in accordance with Section 59-2-1331; and (ii) the amount of penalties the taxpayer is liable to pay to the state in accordance with Section 59-2-1331 after the reduction in the amount of tax levied against the property in accordance with the final and unappealable judgment or order described in Subsection (4); (c) as provided in Subsection (7)(a), interest the taxpayer paid in accordance with Section 59-2-1331 on the amounts described in Subsections (5)(a) and (5)(b); and (d) as provided in Subsection (7)(b), interest on the sum of the amounts described in Subsections (5)(a), (5)(b), and (5)(c). (6) For purposes of Subsections (3) and (4), the amount a taxing entity shall pay to a taxpayer is equal to the sum of: (a) if the difference described in this Subsection (6)(a) is greater than $0, the difference between: (i) the tax the taxpayer paid to the taxing entity in accordance with Subsection (3); and (ii) the amount of the taxpayer's tax liability to the taxing entity after the reduction in the amount of tax levied against the property in accordance with the final and unappealable judgment or order described in Subsection (4); (b) if the difference described in this Subsection (6)(b) is greater than $0, the difference between: (i) any penalties the taxpayer paid to the taxing entity in accordance with Section 59-2-1331; and (ii) the amount of penalties the taxpayer is liable to pay to the taxing entity in accordance with Section 59-2-1331 after the reduction in the amount of tax levied against the property in accordance with the final and unappealable judgment or order described in Subsection (4); (c) as provided in Subsection (7)(a), interest the taxpayer paid in accordance with Section 59-2-1331 on the amounts described in Subsections (6)(a) and (6)(b); and (d) as provided in Subsection (7)(b), interest on the sum of the amounts described in Subsections (6)(a), (6)(b), and (6)(c). (7) Except as provided in Subsection (8): (a) interest shall be refunded to a taxpayer on the amount described in Subsection (5)(c) or (6)(c) in an amount equal to the amount of interest the taxpayer paid in accordance with Section 59-2-1331; and (b) interest shall be paid to a taxpayer on the amount described in Subsection (5)(d) or (6)(d): (i) beginning on the later of: (A) the day on which the taxpayer paid the tax in accordance with Subsection (3); or (B) January 1 of the calendar year immediately following the calendar year for which the tax was due; (ii) ending on the day on which the state or a taxing entity pays to the taxpayer the amount required by Subsection (5) or (6); and (iii) at the interest rate earned by the state treasurer on public funds transferred to the Public Treasurers' Investment Fund as defined in Section 51-7-3. (8) (a) The state may not pay or refund interest to a taxpayer under Subsection (7) on any tax the taxpayer paid in accordance with Subsection (3) that exceeds the amount of tax levied by the state for that calendar year as stated on the notice required by Section 59-2-1317. (b) A taxing entity may not pay or refund interest to a taxpayer under Subsection (7) on any tax the taxpayer paid in accordance with Subsection (3) that exceeds the amount of tax levied by the taxing entity for that calendar year as stated on the notice required by Section 59-2-1317. (9) (a) Each taxing entity may levy a tax to pay the taxing entity's share of the final and unappealable judgment or order described in Subsection (4) if: (i) the final and unappealable judgment or order is issued no later than 15 days prior to the date the certified tax rate is set under Section 59-2-924; (ii) the following information is included on the notice under Section 59-2-919.1: (A) the date, time, and location of the public hearing at which the judgment levy will be considered; (B) the amount of the judgment levy; and (C) the term of the judgment levy; (iii) the taxing entity complies with the requirements of Section 59-2-918.5; and (iv) the final and unappealable judgment or order is an eligible judgment, as defined in Section 59-2-102. (b) The levy under Subsection (9)(a) is in addition to, and exempt from, the maximum levy established for the taxing entity. (c) A taxing entity may divide a judgment levy under this Subsection (9) and impose the judgment levy in more than one subsequent tax year. (10) (a) A taxpayer that objects to the assessment of property assessed by the commission shall pay, on or before the property tax due date established under Subsection 59-2-1331(1) or Section 59-2-1332, the full amount of taxes stated on the notice required by Section 59-2-1317 if: (i) the taxpayer has applied to the commission for a hearing in accordance with Section 59-2-1007 on the objection to the assessment; and (ii) the commission has not issued a written decision on the objection to the assessment in accordance with Section 59-2-1007. (b) A taxpayer that pays the full amount of taxes due under Subsection (10)(a) is not required to pay penalties or interest on an assessment described in Subsection (10)(a) unless: (i) a final and unappealable judgment or order establishing that the property described in Subsection (10)(a) has a value greater than the value stated on the notice required by Section 59-2-1317 is issued by: (A) the commission; or (B) a court of competent jurisdiction; and (ii) the taxpayer fails to pay the additional tax liability resulting from the final and unappealable judgment or order described in Subsection (10)(b)(i) within a 45-day period after the county bills the taxpayer for the additional tax liability. (11) (a) Except as provided in Subsection (11)(b), a payment that is required by this section shall be paid to a taxpayer: (i) within 120 days after the day on which the final and unappealable judgment or order is issued in accordance with Subsection (4); or (ii) if a judgment levy is imposed in accordance with Subsection (9): (A) if the payment to the taxpayer required by this section is $15,000 or more, no later than December 31 of the first year in which the judgment levy is imposed; and (B) if the payment to the taxpayer required by this section is less than $15,000, within 120 days after the date the final and unappealable judgment or order is issued in accordance with Subsection (4). (b) A taxpayer may enter into an agreement: (i) that establishes a time period other than a time period described in Subsection (11)(a) for making a payment to the taxpayer that is required by this section; and (ii) with: (A) an authorized officer of a taxing entity for a tax imposed by a taxing entity; or (B) an authorized officer of the state for a tax imposed by the state.
Utah Code § 59-2-110 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-110
§ 59-2-110. Designation of person to receive notice.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b), if a governmental entity is required under this chapter to send information or notice to a person, the governmental entity shall send the information or notice to: (i) the person required under the applicable provision of this chapter; and (ii) each person designated in accordance with Subsection (2) by the person described in Subsection (1)(a)(i). (b) If a governmental entity is required under Section 59-2-919, 59-2-919.1, or 59-2-1317 to send information or notice to a person, the governmental entity shall send the information or notice to: (i) the person required under the applicable section; or (ii) one person designated in accordance with Subsection (2) by the person described in Subsection (1)(b)(i). (2) (a) A person to whom a governmental entity is required under this chapter to send information or notice may designate a person to receive the information or notice in accordance with Subsection (1). (b) To make a designation described in Subsection (2)(a), the person shall submit a written request to the governmental entity on a form prescribed by the commission. (3) A person who makes a designation described in Subsection (2) may revoke the designation by submitting a written request to the governmental entity on a form prescribed by the commission.
Utah Code § 59-1-1402.1 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1402.1
§ 59-1-1402.1. Exceptions to applicability of this part.
Status: in_force

This part does not apply to: (1) Chapter 2, Property Tax Act; (2) Chapter 3, Tax Equivalent Property Act; or (3) Chapter 4, Privilege Tax.
Utah Code § 59-27-102 — Utah Code / Title 59 / Chapter 59-27 / § 59-27-102
§ 59-27-102. Definitions.
Status: in_force

(1) "Escort" means any individual who is available to the public for the purpose of accompanying another individual for: (a) companionship; and (b) (i) a salary; (ii) a fee; (iii) a commission; (iv) hire; (v) profit; or (vi) any amount similar to an amount listed in this Subsection (1)(b). (2) "Escort service" means any person who furnishes or arranges for an escort to accompany another individual for: (a) companionship; and (b) (i) a salary; (ii) a fee; (iii) a commission; (iv) hire; (v) profit; or (vi) any amount similar to an amount listed in this Subsection (2)(b). (3) "Nude or partially denuded individual" means an individual with any of the following less than completely and opaquely covered: (a) genitals; (b) the pubic region; or (c) a female breast below a point immediately above the top of the areola. (4) "Sexually explicit business" means a business at which any nude or partially denuded individual, regardless of whether the nude or partially denuded individual is an employee of the sexually explicit business or an independent contractor, performs any service: (a) personally on the premises of the sexually explicit business; (b) during at least 30 consecutive or nonconsecutive days within a calendar year; and (c) for: (i) a salary; (ii) a fee; (iii) a commission; (iv) hire; (v) profit; or (vi) any amount similar to an amount listed in this Subsection (4)(c).
Utah Code § 59-12-104.6 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-104.6
§ 59-12-104.6. Procedure for claiming a sales and use tax exemption for certain lodging related purchases -- Rulemaking authority -- Applicability of section.
Status: in_force

(1) As used in this section: (a) "Designated establishment within the lodging industry" means an establishment described in NAICS Code 721110 or 721191 of the 2007 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget. (b) "Exempt purchaser" means a person that: (i) makes a lodging related purchase; and (ii) may claim an exemption from a tax under this chapter for the purchase. (c) "Lodging related purchase" means the purchase of the following from a seller that is a designated establishment within the lodging industry: (i) accommodations and services described in Subsection 59-12-103(1)(i); or (ii) any other tangible personal property, product, or service that is: (A) purchased as part of a transaction that includes the purchase of accommodations and services described in Subsection (1)(c)(i); and (B) included on the invoice, bill of sale, or similar document provided to the purchaser of the accommodations and services described in Subsection (1)(c)(i). (2) Except as provided in Subsection (3), an exempt purchaser that makes a lodging related purchase: (a) shall pay a tax that would otherwise be imposed under this chapter on the lodging related purchase but for the purchaser being allowed to claim an exemption from a tax under this chapter for the purchase; and (b) may apply to the commission for a refund of the tax described in Subsection (2)(a) that the purchaser pays. (3) An exempt purchaser that makes a lodging related purchase may claim an exemption from a tax under this chapter at the point of sale if the exempt purchaser: (a) is an agency or instrumentality of the United States; (b) is exempt from a tax under this chapter on a lodging related purchase as authorized by a diplomatic tax exemption card issued by the United States; or (c) may claim the exemption at the point of sale in accordance with Section 59-12-104.1. (4) An exempt purchaser that applies to the commission for a refund may not make an application to the commission for a refund more frequently than monthly. (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing: (a) procedures for applying for a refund under this section; (b) standards for determining and verifying the amount of a lodging related purchase by an exempt purchaser; and (c) procedures for claiming a refund on a monthly basis. (6) This section does not apply to amounts taxed by the Navajo Nation that are exempt from sales and use taxes in accordance with Section 59-12-104.2.
Utah Code § 59-2-920 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-920
§ 59-2-920. Resolution and levy to be forwarded to commission.
Status: in_force

(1) If a taxing entity, after fulfilling the requirements of Section 59-2-919, adopts a resolution to levy a tax rate that exceeds the taxing entity's certified tax rate, the taxing entity shall forward the resolution to the tax commission along with the statement of the amount and purpose of the levy required under Sections 59-2-912 and 59-2-913. (2) No tax rate in excess of the certified tax rate may be certified by the commission or implemented by the taxing entity until the resolution described in Subsection (1) is adopted by the governing authority of the taxing entity and submitted to the commission.
Utah Code § 59-10-120 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-120
§ 59-10-120. Change of status as resident or nonresident.
Status: in_force

(1) If an individual changes the individual's status during the taxable year from resident to nonresident or from nonresident to resident, the commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, require the individual to file one return for the portion of the taxable year during which the individual is a resident and another return for the portion of the taxable year during which the individual is a nonresident. (2) The taxable income of the individual described in Subsection (1) shall be determined as provided in this chapter for residents and for nonresidents as if the individual's taxable year for federal income tax purposes were limited to the period of the individual's resident and nonresident status respectively.
Utah Code § 59-2a-108 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-108
§ 59-2a-108. Extension of time for filing application -- Rulemaking authority -- County authority to make refunds.
Status: in_force

(1) (a) The commission or a county may extend the time for filing an application until December 31 of the year the application is required to be filed if, subject to any rules made by the commission under Subsection (1)(b), the commission or county finds that good cause exists to extend the deadline. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to establish the circumstances under which the commission or a county may, for good cause, extend the deadline for filing an application under Subsection (1)(a). (2) A county granting an abatement described in Subsection 59-2a-101(21) or to an indigent individual, a homeowner's credit, or an exemption described in Part 5, Veteran Armed Forces Exemption, or Part 6, Active Duty Armed Forces Exemption, shall refund to the recipient of the abatement, homeowner's credit, or exemption an amount equal to the amount by which the property taxes paid exceed the property taxes due, if that amount is $1 or more.
Utah Code § 59-12-405 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-405
§ 59-12-405. Definitions -- Municipality filing requirements for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to municipality -- Municipality authority to impose tax.
Status: in_force

(1) As used in this section: (a) "High-occupancy lodging unit" means each bedroom in a: (i) hostel; or (ii) a unit similar to a hostel as determined by the commission by rule. (b) "High-occupancy lodging unit capacity of a municipality" means the product of: (i) the total number of high-occupancy lodging units within the incorporated boundaries of a municipality on the first day of the calendar quarter during which the municipality files the form described in Subsection (3); and (ii) four. (c) "Recreational lodging unit" means each site in a: (i) campground that: (A) is issued a business license by the municipality in which the campground is located; and (B) provides the following hookups: (I) water; (II) sewer; and (III) electricity; (ii) recreational vehicle park that provides the following hookups: (A) water; (B) sewer; and (C) electricity; or (iii) unit similar to Subsection (1)(c)(i) or (ii) as determined by the commission by rule. (d) "Recreational lodging unit capacity of a municipality" means the product of: (i) the total number of recreational lodging units within the incorporated boundaries of a municipality on the first day of the calendar quarter during which the municipality files the form described in Subsection (3); and (ii) four. (e) "Special lodging unit" means a lodging unit: (i) that is a: (A) high-occupancy lodging unit; (B) recreational lodging unit; or (C) standard lodging unit; (ii) for which the commission finds that in determining the capacity of the lodging unit the lodging unit should be multiplied by a number other than a number described in: (A) for a high-occupancy lodging unit, Subsection (1)(b)(ii); (B) for a recreational lodging unit, Subsection (1)(d)(ii); or (C) for a standard lodging unit, Subsection (1)(i)(ii); and (iii) for which the municipality in which the lodging unit is located files a written request with the commission for the finding described in Subsection (1)(e)(ii). (f) "Special lodging unit capacity of a municipality" means the sum of the special lodging unit numbers for all of the special lodging units within the incorporated boundaries of a municipality on the first day of the calendar quarter during which the municipality files the form described in Subsection (3). (g) "Special lodging unit number" means the number by which the commission finds that a special lodging unit should be multiplied in determining the capacity of the special lodging unit. (h) "Standard lodging unit" means each bedroom in: (i) a hotel; (ii) a motel; (iii) a bed and breakfast establishment; (iv) an inn; (v) a condominium that is: (A) part of a rental pool; or (B) regularly rented out for a time period of less than 30 consecutive days; (vi) a property used as a residence that is: (A) part of a rental pool; or (B) regularly rented out for a time period of less than 30 consecutive days; or (vii) a unit similar to Subsections (1)(h)(i) through (vi) as determined by the commission by rule. (i) "Standard lodging unit capacity of a municipality" means the product of: (i) the total number of standard lodging units within the incorporated boundaries of a municipality on the first day of the calendar quarter during which the municipality files the form described in Subsection (3); and (ii) three. (j) "Transient room capacity" means the sum of: (i) the high-occupancy lodging unit capacity of a municipality; (ii) the recreational lodging unit capacity of a municipality; (iii) the special lodging unit capacity of a municipality; and (iv) the standard lodging unit capacity of a municipality. (2) A municipality that imposes a tax under this part shall provide the commission the following information as provided in this section: (a) the high-occupancy lodging unit capacity of the municipality; (b) the recreational lodging unit capacity of the municipality; (c) the special lodging unit capacity of the municipality; and (d) the standard lodging unit capacity of the municipality. (3) A municipality shall file with the commission the information required by Subsection (2): (a) on a form provided by the commission; and (b) on or before: (i) for a municipality that is required by Section 59-12-403 to provide notice to the commission, the day on which the municipality provides the notice required by Section 59-12-403 to the commission; or (ii) for a municipality that is not required by Section 59-12-403 to provide notice to the commission, July 1 of each year. (4) If the commission determines that a municipality that files the form described in Subsection (3) has a transient room capacity that is less than 66% of the municipality's permanent population, the commission shall notify the municipality in writing: (a) that the municipality's transient room capacity is less than 66% of the municipality's permanent population; and (b) (i) for a municipality that is required by Section 59-12-403 to provide notice to the commission, within 30 days after the day on which the municipality provides the notice to the commission; or (ii) for a municipality that is not required by Section 59-12-403 to provide notice to the commission, on or before September 1. (5) (a) For a municipality that does not impose a tax under Section 59-12-401 on the day on which the municipality files the form described in Subsection (3), if the commission provides written notice described in Subsection (4) to the municipality, the municipality may not impose a tax under this part until the municipality meets the requirements of this part to enact the tax. (b) For a municipality that is not required by Section 59-12-403 to provide notice to the commission, if the commission provides written notice described in Subsection (4) to the municipality for three consecutive calendar years, the municipality may not impose a tax under this part: (i) beginning on July 1 of the year after the year during which the commission provided written notice described in Subsection (4): (A) to the municipality; and (B) for the third consecutive calendar year; and (ii) until the municipality meets the requirements of this part to enact the tax. (6) The requirements of this section do not apply to a municipality that: (a) is a creating entity of a major sporting event venue zone; and (b) only imposes a tax authorized under this part on transactions that occur within the sales and use tax boundary of a major sporting event venue zone. (7) For purposes of this section, population for each municipality shall be based on, to the extent not otherwise required by federal law: (a) the most recent estimate from the Utah Population Committee created in Section 63C-20-103; or (b) if the Utah Population Committee estimate is not available for each municipality and unincorporated area, the adjusted sub-county population estimate provided by the Utah Population Committee in accordance with Section 63C-20-104.
Utah Code § 59-14-402 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-402
§ 59-14-402. Reports of imports and exports of taxable cigarettes and tobacco products.
Status: in_force

Every common carrier hauling, transporting, or shipping into or out of the state any taxable cigarettes or tobacco products from or to any other state or foreign country shall, when required by the commission, report in writing to the commission all those shipments or deliveries on blanks furnished by the commission. The report shall give the date, to whom the products were consigned and delivered, the quantity as shown by the bill of lading, and any other information the commission may require. The commission is expressly authorized to exact this information from common carriers.
Utah Code § 59-21-1 — Utah Code / Title 59 / Chapter 59-21 / § 59-21-1
§ 59-21-1. Disposition of federal mineral lease money -- Priority to political subdivisions impacted by mineral development -- Disposition of mineral bonus payments -- Appropriation of money attributable to royalties from extraction of minerals on federal land located within boundaries of Grand Staircase-Escalante National Monument.
Status: in_force

7/1/2026 (1) Except as provided in Subsections (2) through (4), all money received from the United States under the provisions of the Mineral Lands Leasing Act, 30 U.S.C. Sec. 181 et seq., shall: (a) be deposited in the Mineral Lease Account of the General Fund; and (b) be appropriated by the Legislature giving priority to those subdivisions of the state socially or economically impacted by development of minerals leased under the Mineral Lands Leasing Act, for: (i) planning; (ii) construction and maintenance of public facilities; and (iii) provision of public services. (2) Seventy percent of money received from federal mineral lease bonus payments shall be deposited into the Permanent Community Impact Fund and shall be used in accordance with Title 63N, Chapter 22, Part 5, Community Impact Fund. (3) Thirty percent of money received from federal mineral lease bonus payments shall be deposited in the Mineral Bonus Account created by Subsection 59-21-2(1) and appropriated as provided in that subsection. (4) (a) For purposes of this Subsection (4): (i) the "boundaries of the Grand Staircase-Escalante National Monument" means the boundaries: (A) established by Presidential Proclamation No. 6920, 61 Fed. Reg. 50,223 (1996); and (B) modified by: (I) Pub. L. No. 105-335, 112 Stat. 3139; and (II) Pub. L. No. 105-355, 112 Stat. 3247; and (ii) a special service district, school district, or federal land is considered to be located within the boundaries of the Grand Staircase-Escalante National Monument if a portion of the special service district, school district, or federal land is located within the boundaries described in Subsection (4)(a)(i). (b) Beginning on July 1, 1999, the Legislature shall appropriate, as provided in Subsections (4)(c) through (g), money received from the United States that is attributable to royalties from the extraction of minerals on federal land that, on September 18, 1996, was located within the boundaries of the Grand Staircase-Escalante National Monument. (c) The Legislature shall annually appropriate 40% of the money described in Subsection (4)(b) to the Division of Finance to be distributed by the Division of Finance to special service districts that are: (i) established by counties under Title 17D, Chapter 1, Special Service District Act; (ii) socially or economically impacted by the development of minerals under the Mineral Lands Leasing Act; and (iii) located within the boundaries of the Grand Staircase-Escalante National Monument. (d) The Division of Finance shall distribute the money described in Subsection (4)(c) in amounts proportionate to the amount of federal mineral lease money generated by the county in which a special service district is located. (e) The Legislature shall annually appropriate 40% of the money described in Subsection (4)(b) to the State Board of Education to be distributed equally to school districts that are: (i) socially or economically impacted by the development of minerals under the Mineral Lands Leasing Act; and (ii) located within the boundaries of the Grand Staircase-Escalante National Monument. (f) The Legislature shall annually appropriate 2.25% of the money described in Subsection (4)(b) to the Utah Geological Survey to facilitate the development of energy and mineral resources in counties that are: (i) socially or economically impacted by the development of minerals under the Mineral Lands Leasing Act; and (ii) located within the boundaries of the Grand Staircase-Escalante National Monument. (g) Seventeen and three-fourths percent of the money described in Subsection (4)(b) shall be deposited annually into the State School Fund established by Utah Constitution Article X, Section 5.7/1/2026 (1) Except as provided in Subsections (2) through (4), all money received from the United States under the provisions of the Mineral Lands Leasing Act, 30 U.S.C. Sec. 181 et seq., shall: (a) be deposited in the Mineral Lease Account of the General Fund; and (b) be appropriated by the Legislature giving priority to those subdivisions of the state socially or economically impacted by development of minerals leased under the Mineral Lands Leasing Act, for: (i) planning; (ii) construction and maintenance of public facilities; and (iii) provision of public services. (2) Seventy percent of money received from federal mineral lease bonus payments shall be deposited into the Permanent Community Impact Fund and shall be used in accordance with Title 63N, Chapter 22, Part 5, Community Impact Fund. (3) Thirty percent of money received from federal mineral lease bonus payments shall be deposited in the Mineral Bonus Account created by Subsection 59-21-2(1) and appropriated as provided in that subsection. (4) (a) For purposes of this Subsection (4): (i) the "boundaries of the Grand Staircase-Escalante National Monument" means the boundaries: (A) established by Presidential Proclamation No. 6920, 61 Fed. Reg. 50,223 (1996); and (B) modified by: (I) Pub. L. No. 105-335, 112 Stat. 3139; and (II) Pub. L. No. 105-355, 112 Stat. 3247; and (ii) a special service district, school district, or federal land is considered to be located within the boundaries of the Grand Staircase-Escalante National Monument if a portion of the special service district, school district, or federal land is located within the boundaries described in Subsection (4)(a)(i). (b) Beginning on July 1, 1999, the Legislature shall appropriate, as provided in Subsections (4)(c) through (g), money received from the United States that is attributable to royalties from the extraction of minerals on federal land that, on September 18, 1996, was located within the boundaries of the Grand Staircase-Escalante National Monument. (c) The Legislature shall annually appropriate 40% of the money described in Subsection (4)(b) to the Division of Finance to be distributed by the Division of Finance to special service districts that are: (i) established by counties under Title 17D, Chapter 1, Special Service District Act; (ii) socially or economically impacted by the development of minerals under the Mineral Lands Leasing Act; and (iii) located within the boundaries of the Grand Staircase-Escalante National Monument. (d) The Division of Finance shall distribute the money described in Subsection (4)(c) in amounts proportionate to the amount of federal mineral lease money generated by the county in which a special service district is located. (e) The Legislature shall annually appropriate 40% of the money described in Subsection (4)(b) to the State Board of Education to be distributed equally to school districts that are: (i) socially or economically impacted by the development of minerals under the Mineral Lands Leasing Act; and (ii) located within the boundaries of the Grand Staircase-Escalante National Monument. (f) The Legislature shall annually appropriate 2.25% of the money described in Subsection (4)(b) to the Utah Geological Survey to facilitate the development of energy and mineral resources in counties that are: (i) socially or economically impacted by the development of minerals under the Mineral Lands Leasing Act; and (ii) located within the boundaries of the Grand Staircase-Escalante National Monument. (g) Seventeen and three-fourths percent of the money described in Subsection (4)(b) shall be deposited annually into the State School Fund established by Utah Constitution Article X, Section 5.
Utah Code § 59-12-123 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-123
§ 59-12-123. Definitions -- Collection, remittance, and payment of a tax on direct mail.
Status: in_force

(1) As used in this section: (a) "Advertising and promotional direct mail" means printed material: (i) that meets the definition of direct mail under Section 59-12-102; and (ii) if the primary purpose of the printed material is to: (A) attract public attention to a business, organization, person, or product; or (B) attempt to popularize, secure, or sell financial support for a business, organization, person, or product. (b) For purposes of Subsection (1)(a), "product" means: (i) tangible personal property; (ii) a product transferred electronically; or (iii) a service. (2) Notwithstanding Section 59-12-107 and except as provided in Subsection (7), a purchaser of advertising and promotional direct mail may provide to a seller at the time of a transaction: (a) a form: (i) prescribed by the commission; and (ii) indicating that the transaction is a direct mail transaction; (b) an agreement certificate of exemption indicating that the transaction is a direct mail transaction; (c) a direct payment permit under Section 59-12-107.1; or (d) information that indicates the locations of the recipients to which the advertising and promotional direct mail is delivered. (3) If a seller receives a form, certificate, or permit described in Subsection (2)(a), (b), or (c) from a purchaser: (a) if the seller acts in the absence of bad faith, the seller: (i) is not liable to collect or remit agreement sales and use tax for that transaction; and (ii) shall keep a record of the form, certificate, or permit described in Subsection (2)(a), (b), or (c) for three years after the date the seller files a return with the commission reporting that transaction; and (b) the purchaser that provides the form, certificate, or permit described in Subsection (2)(a), (b), or (c) shall: (i) determine the amount of agreement sales and use tax due on the transaction in the location where the advertising and promotional direct mail is delivered; and (ii) report and remit to the commission the amount described in Subsection (3)(b)(i) in accordance with Section 59-12-107. (4) A form or certificate described in Subsection (2)(a) or (b) is in effect for all transactions between the seller described in Subsection (3) and the purchaser described in Subsection (3): (a) beginning on the date the seller receives the form or certificate in accordance with Subsection (2)(a) or (b); and (b) ending on the date the purchaser revokes the form or certificate in writing. (5) (a) If a seller receives the information described in Subsection (2)(d) from a purchaser that indicates the locations of the recipients to which the advertising and promotional direct mail is delivered, the seller shall collect and remit agreement sales and use tax to the commission in accordance with the information the purchaser provides. (b) If a seller collects and remits agreement sales and use tax to the commission in accordance with Subsection (5)(a), the seller is not liable for any further obligation to collect or remit agreement sales and use tax to the commission on the transaction unless the seller acts in bad faith. (6) If a purchaser of advertising and promotional direct mail described in Subsection (2) does not provide the seller with the form, certificate, permit, or information described in Subsection (2) at the time of the transaction, the seller shall: (a) determine the amount of agreement sales and use tax due on the transaction in accordance with Subsection 59-12-211(6); and (b) collect and remit to the commission the amount described in Subsection (6)(a) in accordance with Section 59-12-107. (7) (a) Except as provided in Subsection (7)(b), this Subsection (7) applies to direct mail if the direct mail is delivered or distributed: (i) from a location within the state; and (ii) to a location within the state. (b) A purchaser of direct mail may provide a seller with: (i) a form: (A) prescribed by the commission; and (B) indicating that the transaction is a direct mail transaction; (ii) an agreement certificate of exemption indicating that the transaction is a direct mail transaction; or (iii) a direct payment permit under Section 59-12-107.1. (c) If a seller receives a form, certificate, or permit described in Subsection (7)(b) from a purchaser: (i) if the seller acts in the absence of bad faith, the seller: (A) is not liable to collect or remit agreement sales and use tax for that transaction; and (B) shall keep a record of the form, certificate, or permit described in Subsection (7)(b) for three years after the date the seller files a return with the commission reporting the transaction; and (ii) the purchaser that provides the form, certificate, or permit described in Subsection (7)(b) shall: (A) determine the amount of agreement sales and use tax due on the transaction in accordance with Section 59-12-211.1; and (B) report and remit to the commission the amount described in Subsection (7)(c)(ii)(A) in accordance with Section 59-12-107. (d) Except as provided in Subsection (7)(f), if a purchaser of direct mail described in Subsection (7)(b) does not provide the seller with the form, certificate, or permit described in Subsection (7)(b) at the time of the transaction, the seller shall: (i) determine the amount of agreement sales and use tax due on the transaction in accordance with Subsection 59-12-211(6); (ii) collect and remit to the commission the amount described in Subsection (7)(d)(i) in accordance with Section 59-12-107; and (iii) is not liable for any additional sales and use tax under this chapter. (e) If a seller knows that direct mail will be delivered or distributed to a location in another state, the seller shall: (i) determine the amount of agreement sales and use tax due on the transaction in accordance with Subsection (5); and (ii) collect and remit to the commission the amount described in Subsection (7)(e)(i) in accordance with Section 59-12-107. (f) A seller may: (i) elect to determine the amount of agreement sales and use tax due on the sale of advertising and promotional direct mail in accordance with Subsection (5) or (6); and (ii) collect and remit to the commission the amount described in Subsection (7)(f)(i) in accordance with Section 59-12-107. (8) A form, certificate, or permit described in Subsection (7)(b) is in effect for all transactions between a seller and a purchaser: (a) beginning on the date the seller receives the form, certificate, or permit in accordance with Subsection (7)(b); and (b) ending on the date the purchaser revokes the form, certificate, or permit in writing. (9) This section applies to: (a) a transaction that is a sale of a service only if the service is an integral part of the production and distribution of direct mail; or (b) a bundled transaction that includes advertising and promotional direct mail only if the primary purpose of the transaction is the sale of tangible personal property, a product transferred electronically, or a service that is advertising and promotional direct mail. (10) This section does not apply to a transaction that includes: (a) the development of billing information; or (b) the provision of any data processing service that is more than incidental regardless of whether advertising and promotional direct mail is included in the same mailing.
Utah Code § 59-2a-903 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-903
§ 59-2a-903. Reimbursement to counties.
Status: in_force

(1) Upon application from a county in a form approved by the commission, the commission shall reimburse the county for the amount of any tax or tax notice charge that the county defers in accordance with this part. (2) The commission may not reimburse a county: (a) before the county approves the deferral; or (b) for a tax or tax notice charge assessed after December 31, 2026. (3) A county that receives money in accordance with this section shall: (a) distribute the money to the taxing entities in the same proportion the county would have distributed the revenue from the deferred tax and deferred tax notice charge; and (b) repay the money no later than 30 days after the day on which the deferral lien is satisfied. (4) The commission shall deposit money received under Subsection (3)(b) into the General Fund.
Utah Code § 59-7-805 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-805
§ 59-7-805. Apportionment provisions.
Status: in_force

For purposes of this part, only the property, payroll, and sales included in the computation of unrelated business income or directly related to the unrelated business income of an exempt organization shall be included when apportioning income under Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions.
Utah Code § 59-12-359 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-359
§ 59-12-359. 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 § 59-7-404 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-404
§ 59-7-404. Calculation of unadjusted income for combined reporting.
Status: in_force

(1) A group filing a combined report under Section 59-7-402 or 59-7-403 shall calculate unadjusted income of the combined group by: (a) computing unadjusted income on a separate return basis; (b) combining income or loss of the members included in the combined report; and (c) making appropriate eliminations and adjustments between members included in the combined report. (2) For purposes of this section, if an entity does not calculate federal taxable income, then unadjusted income shall be calculated based on the applicable federal tax laws.
Utah Code § 59-12-402.5 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-402.5
§ 59-12-402.5. Capital city revitalization sales and use tax -- Deadline -- Rate -- Collection fees -- Imposition.
Status: in_force

(1) As used in this section: (a) "Local government" means a first class city located within a first class county. (b) "Project area" means the same as that term is defined in Section 63N-23-801. (2) The legislative body of the local government may impose a sales and use tax under this section if the legislative body, on or before December 31, 2024: (a) complies with the requirements of Title 63N, Chapter 23, Part 8, Capital City Revitalization Zone; (b) gives final approval to an application by giving final approval of a project zone and a participation agreement as provided in Section 63N-23-806; and (c) imposes the tax according to the procedures and requirements of Section 63N-23-806. (3) (a) The tax rate may not exceed .5%. (b) The tax imposed under this section may not be imposed for a period greater than 30 years, beginning on the date of the first imposition of the tax. (4) Except as provided in Subsection (5), the local government shall impose a tax under this section on the transactions described in Subsection 59-12-103(1). (5) A local government may not impose a tax under this section on: (a) the sale of: (i) a motor vehicle; (ii) an aircraft; (iii) a watercraft; (iv) a modular home; (v) a manufactured home; or (vi) a mobile home; (b) the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104; and (c) except as provided in Subsection (7), amounts paid or charged for food and food ingredients. (6) For purposes of this section, the location of a transaction is determined in accordance with Sections 59-12-211 through 59-12-215. (7) A local government that imposes a tax under this section shall impose the tax on the purchase price or the sales price for amounts paid or charged for food and food ingredients if the food and food ingredients are sold as part of a bundled transaction attributable to food and food ingredients and tangible personal property other than food and food ingredients. (8) A local government may impose a tax under this section by majority vote of the members of the local government's legislative body in compliance with the procedures and requirements of Title 63N, Chapter 23, Part 8, Capital City Revitalization Zone. (9) A military installation development authority may not impose a tax under this section. (10) (a) The commission shall distribute the revenue collected from the tax under this section on transactions occurring within the district sales tax area as defined in Section 11-70-101 to the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201. (b) The commission shall distribute the revenue collected outside of the district sales tax area referenced in Subsection (10)(a) to the local government. (11) A local government shall use revenue referenced in Subsection (10)(b) only: (a) within the project area defined in Section 63N-23-801; and (b) for the allowable uses under Section 63N-23-803.
Utah Code § 59-5-210 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-210
§ 59-5-210. Decisions of commission.
Status: in_force

Every decision of the commission shall be in writing and notice of the decision shall be mailed to the taxpayer within 10 days. All decisions become final upon the expiration of 30 days after notice has been mailed to the taxpayer, unless proceedings are taken within such time for a review in accordance with Title 63G, Chapter 4, Administrative Procedures Act, in which case it becomes final as specified in the Administrative Procedures Act.
Utah Code § 59-12-1204 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1204
§ 59-12-1204. 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 § 59-37-301 — Utah Code / Title 59 / Chapter 59-37 / § 59-37-301
§ 59-37-301. Administration, collection, and enforcement -- Rulemaking.
Status: in_force

(1) The commission shall administer, collect, and enforce a tax under this chapter in accordance with Chapter 1, General Taxation Policies. (2) Subject to Section 59-1-306, the commission shall: (a) deposit 10% of the revenue the commission collects from a tax under this chapter into the State Reinvestment Restricted Account created in Section 51-9-1102; and (b) distribute 90% of the revenue to the county that levied the tax. (3) The commission shall make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, about the delivered value of taxable energy. (4) The rules made under Subsection (3) shall: (a) provide that an arm's length sales price for taxable energy sold or used by a high-impact consumer is the delivered value to the high-impact consumer, unless the sales price does not include some portion of the taxable energy or component of delivered value; and (b) establish one or more default methods for determining the delivered value one time per calendar year on or before January 31 for taxable energy when the commission determines that the sales price does not accurately reflect delivered value. (5) In establishing a default method under Subsection (4)(b), the commission: (a) shall take into account quantity discounts and other reductions or increases in value that are generally available in the marketplace for various grades or types of property and classes of services; and (b) may consider: (i) generally applicable tariffs for various classes of utility services approved by the Public Service Commission or other governmental entity; (ii) posted prices; (iii) spot-market prices; (iv) trade publications; (v) market data; and (vi) other information and data prescribed by the commission.
Utah Code § 59-18-104 — Utah Code / Title 59 / Chapter 59-18 / § 59-18-104
§ 59-18-104. Duties and powers of trustee.
Status: in_force

Except as provided in Section 59-18-106, the trustee of a private foundation trust or a split interest trust has the duties and powers conferred upon the trustee by the provisions of this chapter.
Utah Code § 59-15-104 — Utah Code / Title 59 / Chapter 59-15 / § 59-15-104
§ 59-15-104. Procedure for contesting assessment.
Status: in_force

If any person, after filing a return and paying the tax provided by this chapter, is aggrieved by the assessment made by the commission, the person may file a request for agency action.
Utah Code § 59-2-1331.5 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1331.5
§ 59-2-1331.5. Partial payment of property tax on a base parcel.
Status: in_force

(1) (a) Subject to Subsection (1)(b), a person may make a payment toward a subdivided lot's proportional share of the property tax on the base parcel before the date on which the property tax is due. (b) A person may make a payment under Subsection (1)(a) only if the record owner of the subdivided lot is a bona fide purchaser. (2) (a) Upon request, the county treasurer shall provide a person: (i) the amount of a subdivided lot's proportional share of the property tax on the base parcel for the current year; or (ii) if the amount described in Subsection (2)(a)(i) is unavailable, a reasonable estimate of a subdivided lot's proportional share of the property tax on the base parcel for the current year. (b) The county treasurer shall calculate a subdivided lot's proportional share of the property tax on the base parcel by comparing: (i) the amount of the value of the base parcel as described in Subsection (2)(b)(ii) that is attributable to the property that comprises the subdivided lot as the property existed on January 1 of the current year; and (ii) the value of the base parcel as it existed on January 1 of the current year. (3) (a) The county treasurer shall send a written notice described in Subsection (3)(b) to the record owner of a subdivided lot if: (i) a person makes a payment under Subsection (1) toward the subdivided lot's proportional share of the property tax on the base parcel; and (ii) as of November 30, there is an outstanding balance on the subdivided lot's proportional share of the property tax on the base parcel. (b) A written notice described in Subsection (3)(a) shall state: (i) the remaining balance owed on the subdivided lot's proportional share of the property tax on the base parcel; (ii) a date, not less than 30 days after the day on which the notice is sent, by which the remaining balance is due; and (iii) that any amount of the balance that is not paid or postmarked by the date described in Subsection (3)(b)(ii) is delinquent and subject to the penalties, interest, and administrative costs described in this chapter. (4) If a person timely pays a subdivided lot's proportional share of the property tax on the base parcel, and the property tax on the base parcel subsequently becomes delinquent, the subdivided lot is not subject to: (a) a lien for the payment of the delinquent property tax on the base parcel; or (b) any penalties, interest, or administrative costs associated with the delinquent property tax on the base parcel.
Utah Code § 59-2-1112 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1112
§ 59-2-1112. Livestock exemption.
Status: in_force

Livestock in Utah, as defined in Section 59-2-102, is exempt from ad valorem property taxation.
Utah Code § 59-12-607 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-607
§ 59-12-607. Purchaser relief from liability.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if: (i) the purchaser's seller or certified service provider relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement; or (ii) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement. (b) For purposes of Subsection (1)(a), a purchaser is not relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if the purchaser's, the purchaser's seller's, or the purchaser's certified service provider's reliance on incorrect data provided by the commission is as a result of conduct that is: (i) fraudulent; (ii) intentional; or (iii) willful. (2) In addition to the relief from a penalty described in Subsection (1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a tax due under this part or an underpayment if: (a) the purchaser's seller or certified service provider relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition; or (b) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition.
Utah Code § 59-10-1046 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1046
§ 59-10-1046. Nonrefundable adoption expense tax credit.
Status: in_force

(1) As used in this section: (a) "Adoption expense" means a reasonable and necessary adoption fee, court cost, attorney fee, or other expense that is: (i) directly related to, and for the primary purpose of, adoption of a qualifying child through a domestic adoption; (ii) not incurred in violation of federal or state law or in carrying out any surrogate parenting arrangement; and (iii) not paid or reimbursed by any employer or state assistance program. (b) "Domestic adoption" means an adoption of a child who is a United States citizen or a resident of the United States or its possessions before the adoption effort begins. (c) (i) "Qualifying child" means an individual who is under 18 years old. (ii) "Qualifying child" does not include an individual who is a child of the claimant's spouse. (d) "Qualifying claimant" means a claimant: (i) whose adjusted gross income on a federal tax return is: (A) for a claimant who files the federal tax return jointly with the claimant's spouse, $55,000 or more but less than $110,000; or (B) for a claimant who files the federal tax return other than jointly, $27,500 or more but less than $55,000; (ii) who did not, and if the claimant is married, whose spouse did not, receive state or federal assistance during the taxable year in which the adoption is finalized; and (iii) who applies for and receives a certification described in Section 35A-1-111 from the Department of Workforce Services. (e) (i) "State or federal assistance" means public funds that are: (A) expended for the benefit of an individual in need of financial, medical, food, housing, or related assistance; (B) means tested; and (C) provided by a state or the federal government. (ii) "State or federal assistance" includes: (A) the Medicaid program, as defined in Section 26B-3-101; (B) the Employment Support Act described in Title 35A, Chapter 3, Employment Support Act; (C) the Children's Health Insurance Program created in Title 26B, Chapter 3, Part 9, Utah Children's Health Insurance Program; (D) the Supplemental Nutrition Assistance Program established in 7 U.S.C. Chapter 51, Supplemental Nutrition Assistance Program; (E) the Women, Infants, and Children Program established in 42 U.S.C. Sec. 1786; (F) the federal Social Security Act; and (G) housing assistance. (iii) "State or federal assistance" does not include an income tax credit, subtraction, or deduction. (2) Subject to Section 59-10-1002.2, a qualifying claimant may claim, in the taxable year in which the adoption is finalized, a nonrefundable tax credit equal to the lesser of: (a) $3,500; or (b) the amount of the qualifying claimant's adoption expenses. (3) A qualifying claimant may carry forward, to the next three taxable years, the amount of any tax credit that exceeds the qualifying claimant's tax liability for the taxable year. (4) A qualifying claimant may not claim a credit under this section to the extent that the qualifying claimant claims a federal tax credit under 26 U.S.C. Sec. 23 for the same adoption expense. (5) A qualifying claimant who is married may claim a tax credit under this section only if the qualifying claimant and the qualifying claimant's spouse file a joint federal income tax return.
Utah Code § 59-35-203 — Utah Code / Title 59 / Chapter 59-35 / § 59-35-203
§ 59-35-203. Targeted Advertising Tax Restricted Account.
Status: in_force

(1) There is created within the General Fund a restricted account known as the "Targeted Advertising Tax Restricted Account." (2) The account consists of: (a) revenue collected from the tax imposed by Section 59-35-201; and (b) amounts appropriated by the Legislature. (3) Subject to appropriation, money in the account may be used for: (a) child literacy programs; (b) civic information programs; (c) youth sports or recreational programs; (d) youth volunteerism programs; (e) mental health programs or services for children; (f) adoption and foster care services; (g) public education or awareness campaigns regarding the effects of targeted advertising on children, families, and adults; and (h) offsetting the costs of programs or services described in Subsections (3)(a) through (g).
Utah Code § 59-6-103 — Utah Code / Title 59 / Chapter 59-6 / § 59-6-103
§ 59-6-103. Returns and payments required of producers.
Status: in_force

(1) (a) Subject to Subsection (1)(b), a producer required to deduct and withhold an amount under this chapter shall file a withholding return with the commission: (i) for the amounts required to be deducted and withheld under this chapter during the preceding calendar quarter; (ii) in an electronic format approved by the commission; and (iii) that contains any information the commission requires. (b) A withholding return described in Subsection (1)(a) is due on or before the last day of April, July, October, and January. (c) (i) Each producer shall file an annual return containing the information that the commission requires. (ii) The producer shall file the annual return: (A) in an electronic format the commission approves; and (B) on or before January 31 of the year following that for which the return is made. (2) (a) If a producer receives an exemption certificate filed in accordance with Section 59-6-102.1 from a business entity, the producer shall file a withholding return with the commission: (i) in a format the commission approves; and (ii) on or before the January 31 following the last day of the taxable year for which the producer receives the exemption certificate from the business entity. (b) The withholding return required by Subsection (2)(a) shall contain: (i) the name and address of the business entity that files the exemption certificate in accordance with Section 59-6-102.1; (ii) the amount of the payment made by the producer to the business entity that would have been subject to deduction and withholding under this chapter had the business entity not filed the exemption certificate in accordance with Section 59-6-102.1; (iii) the name or description of the property from which the production of minerals occurs that would have resulted in a payment subject to deduction and withholding under this chapter had the business entity not filed the exemption certificate in accordance with Section 59-6-102.1; and (iv) the interest of the business entity in the production of minerals that would have resulted in a payment subject to deduction and withholding under this chapter had the business entity not filed the exemption certificate in accordance with Section 59-6-102.1. (3) (a) Subject to Subsections (3)(b) and (c), the commission shall require a producer that issues the following forms for a taxable year to file the forms with the commission in an electronic format approved by the commission: (i) a federal Form 1099 filed for purposes of withholding under this section; or (ii) a federal form substantially similar to a form described in Subsection (3)(a)(i) if designated by the commission in accordance with Subsection (3)(d). (b) A producer that is required to file a form with the commission in accordance with Subsection (3)(a) shall file the form on or before January 31. (c) A producer that is required to file a form with the commission in accordance with Subsection (3)(a) shall provide: (i) accurate information on the form; and (ii) all of the information required by the Internal Revenue Service to be contained on the form. (d) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, for purposes of Subsection (3)(a), the commission may designate a federal form as being substantially similar to a form described in Subsection (3)(a)(i) if: (i) for purposes of federal individual income taxes, a different federal form contains substantially similar information to a form described in Subsection (3)(a)(i); or (ii) the Internal Revenue Service replaces a form described in Subsection (3)(a)(i) with a different federal form.
Utah Code § 59-10-519 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-519
§ 59-10-519. Place for filing returns or other documents.
Status: in_force

When not otherwise provided for by this chapter, the commission shall by rule prescribe the place for the filing of any return, statement, or other documents, or copies thereof, required by this chapter or rules.
Utah Code § 59-1-1420 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1420
§ 59-1-1420. Administrative garnishment order for liability.
Status: in_force

(1) As used in this section: (a) "Administrative garnishment order" includes a continuing administrative garnishment order issued under this section. (b) "Disposable earnings" means the same as that term is defined in Section 70C-7-103. (c) "Garnishee" means a person to whom the commission issues an administrative garnishment order under this section. (d) "Nonexempt periodic payment" means any recurring payment that, under Title 78B, Chapter 5, Part 5, Utah Exemptions Act, is not exempt from the judicial process to collect an unsecured debt. (2) (a) Subject to Subsection (3), if a taxpayer owes a liability, the commission may issue an administrative garnishment order against the taxpayer's personal property, including wages, in the possession or control of a person other than the taxpayer in the same manner and with the same effect as if the order were a writ of garnishment issued by a court with jurisdiction. (b) In addition to the underlying liability, the commission may satisfy through an administrative garnishment any costs or fees incurred by the commission as a result of issuing the administrative garnishment order. (3) The commission may issue an administrative garnishment order to a person described in Subsection (2) if: (a) the commission has filed a warrant against the taxpayer for the underlying liability in accordance with Section 59-1-1414; and (b) the commission's executive director or the executive director's designee signs the administrative garnishment order. (4) An administrative garnishment order issued in accordance with this section is subject to the procedures and due process protections provided by Rule 64D, Utah Rules of Civil Procedure. (5) The maximum portion of a taxpayer's disposable earnings subject to garnishment under this section is the lesser of: (a) 25% of the taxpayer's disposable earnings; or (b) the amount by which the taxpayer's disposable earnings for a pay period exceeds the number of weeks in that pay period multiplied by 30 times the federal minimum wage as provided in 29 U.S.C. Sec. 201 et seq., Fair Labor Standards Act of 1938. (6) Upon agreement by the garnishee, the parties to an administrative garnishment order may accept and transmit documents relating to the administrative garnishment order by electronic means, including service of process, proof of service, interrogatories, answers, and any other information shared between the garnishee and the commission. (7) In an administrative garnishment order issued under this section, the commission shall: (a) identify the taxpayer, including: (i) the taxpayer's name and address; and (ii) if known: (A) the last four digits of the taxpayer's social security number, or the taxpayer's full social security number, if the taxpayer's full social security number is required by federal law; and (B) the taxpayer's date of birth; (b) contain a statement that includes: (i) if known, the nature, location, account number, and estimated value of the property subject to administrative garnishment; (ii) if known, the name, address, and phone number of the person holding the property subject to administrative garnishment; and (iii) the name, address, and phone number of any person claiming an interest in the property described in Subsection (7)(b)(i) or (ii); (c) state whether any of the property subject to administrative garnishment consists of earnings; (d) state the outstanding amount owed under the warrant described in Subsection (3)(a); (e) state the amount of any applicable costs or fees included in the administrative garnishment; (f) state the manner in which the garnishee shall deliver the property to the commission; and (g) state that the commission shall pay the garnishee the fee described in Section 78A-2-216. (8) As part of the administrative garnishment order, the commission shall serve on the garnishee the following interrogatories: (a) whether the garnishee is indebted to the taxpayer and, if so, the nature of the indebtedness; (b) whether the garnishee possesses or controls any property of the taxpayer, and, if so, the nature, location, and estimated value of the property; (c) whether the garnishee knows of any property of the taxpayer in the possession or control of another person, and if so, the following information about the property: (i) the nature; (ii) the location; and (iii) the estimated value; (d) (i) whether the garnishee intends to deduct from the property a liquidated claim against the taxpayer; (ii) a description of any claim described in Subsection (8)(d)(i); and (iii) the amount deducted, if any; (e) the date and manner of the garnishee's service of the documents described in Subsection (9)(c) on the taxpayer and any third party; (f) the date on which the taxpayer was previously served with any continuing administrative garnishment order; (g) any other relevant information the commission requests, including: (i) the taxpayer's position; (ii) the taxpayer's rate of pay; (iii) the taxpayer's compensation method; (iv) the taxpayer's pay period; and (v) a computation of the taxpayer's disposable earnings. (9) Within seven days after the day on which an administrative garnishment order is served, the garnishee shall: (a) answer each interrogatory described in Subsection (8); (b) serve the answers to the interrogatories on the commission; (c) serve the taxpayer and any other person known to the garnishee to have an interest in the property a copy of: (i) the administrative garnishment order; and (ii) the answers to the interrogatories described in Subsection (9)(b); and (d) inform the taxpayer of the taxpayer's right to reply to the answers described in Subsection (9)(b) and request a hearing in district court as provided by Rule 64D, Utah Rules of Civil Procedure. (10) (a) A garnishee who acts in accordance with this section and the administrative garnishment order is released from liability unless an answer to an interrogatory is successfully controverted. (b) Except as provided in Subsection (10)(c), if a garnishee fails to comply with the administrative garnishment order without a court or final administrative order directing otherwise, the garnishee is liable for an amount including: (i) the lesser of the value of the property or the balance owed under the warrant described in Subsection (3)(a); (ii) reasonable costs and fees; and (iii) attorney fees incurred by the parties as a result of the garnishee's failure. (c) If a garnishee demonstrates that the garnishee took reasonable steps to secure the property, the commission may excuse the garnishee of liability in whole or in part. (11) If the commission files a motion to enforce an administrative garnishment order under this section, the commission shall file the motion in district court and attach to the motion a statement that the commission has in good faith conferred or attempted to confer with the garnishee in an effort to settle the issue without court action. (12) A garnishee is not liable for drawing, accepting, making, or endorsing a negotiable instrument that is not in the possession or control of the garnishee at the time the administrative garnishment order is served. (13) A garnishee may deduct from the property any liquidated claim against the taxpayer. (14) (a) If a debt owed by the taxpayer to the garnishee is secured by the property subject to the administrative garnishment order, the commission may apply the property to the debt. (b) An administrative garnishment order described in Subsection (14)(a) remains in effect regardless of whether the commission applies the property to the debt. (15) (a) The commission may issue a continuing administrative garnishment order against any nonexempt periodic payment. (b) A continuing administrative garnishment order applies to payments to the taxpayer: (i) beginning on the day on which the continuing administrative garnishment order is served; and (ii) ending on the earlier of: (A) subject to Subsection (15)(c), one year after the day on which the continuing administrative garnishment order is served; (B) 120 days after the day on which a second or subsequent continuing administrative garnishment against the taxpayer is served; (C) the day on which the last nonexempt periodic payment subject to the continuing administrative garnishment order occurs; (D) the day on which the warrant described in Subsection (3)(a) is stayed, vacated, or satisfied in full; or (E) the day on which the commission releases the continuing administrative garnishment order. (c) If the commission issues a continuing administrative garnishment order during the term of another continuing administrative garnishment order against the same taxpayer, the period described in Subsection (15)(b)(i) is tolled if the other continuing administrative garnishment order: (i) is in effect at the time the commission serves the subsequent continuing administrative garnishment order; and (ii) requires payments greater than or equal to the maximum portion of disposable earnings described in Subsection (5). (d) For each periodic payment period, no later than seven days after the day on which the periodic payment period ends, the garnishee shall: (i) answer each interrogatory described in Subsection (8); (ii) serve the answers to the interrogatories on the commission, the taxpayer, and any other person known to the garnishee to have an interest in the property; and (iii) deliver the property to the commission in the manner specified in the continuing administrative garnishment order. (16) (a) The commission may not name more than one garnishee in an administrative garnishment order. (b) Priority among garnishments is according to the order of service on the garnishee. (c) An administrative garnishment order applies to earnings accruing during the pay period in which the order is effective. (17) This section is subject to Title 78B, Chapter 5, Part 5, Utah Exemptions Act.
Utah Code § 59-1-1603 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1603
§ 59-1-1603. Applicability of part.
Status: in_force

A taxing entity may not submit a ballot proposition unless the taxing entity complies with this part.
Utah Code § 59-13-313 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-313
§ 59-13-313. Commission to enforce the laws -- Estimations of tax -- Penalties -- Notice of determinations -- Information sharing with other states.
Status: in_force

(1) (a) The commission is charged with the enforcement of this part and may prescribe rules relating to administration and enforcement of this part. (b) The commission may coordinate with state and federal agencies in the enforcement of this part. (c) Enforcement procedures may include checking diesel fuel dye compliance of storage facilities and tanks of vehicles, in a manner consistent with state and federal law. (2) (a) If the commission has reason to question the report filed or the amount of special fuel tax paid to the state by a user or supplier, the commission may compute and determine the amount to be paid based upon the best information available to the commission. (b) Any added amount of special fuel tax determined to be due under this section shall: (i) have added to it a penalty as provided under Section 59-1-401; and (ii) bear interest at the rate and in the manner prescribed in Section 59-1-402. (c) (i) The commission shall give to the user or supplier written notice of the commission's determination. (ii) The commission may: (A) serve the notice described in Subsection (2)(c)(i) personally; or (B) send the notice described in Subsection (2)(c)(i) to the user or supplier at the user or supplier's last-known address as it appears in the records of the commission. (3) The commission may, upon the duly received request of the officials to whom the enforcement of the special fuel laws of any other state are entrusted, forward to those officials any information which the commission may have in its possession relative to the delivery, removal, production, manufacture, refining, compounding, receipt, sale, use, transportation, or shipment of special fuel by any person.
Utah Code § 59-5-207 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-207
§ 59-5-207. Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit.
Status: in_force

(1) The tax imposed by this chapter is due and payable on or before June 1 of the year next succeeding the calendar year when the mineral is produced and sold or delivered. (2) The commission may, for good cause shown upon a written application by the taxpayer, extend the time of payment of the whole or any part of the tax for a period not to exceed six months. If an extension is granted, interest at the rate and in the manner prescribed in Section 59-1-402 shall be charged and added to the amount of the deferred payment of the tax. (3) Every taxpayer subject to this chapter whose total tax obligation for the preceding calendar year was $3,000 or more shall pay the taxes assessed under this chapter in quarterly installments. Each installment shall be based on the estimated gross value received by the taxpayer during the quarter preceding the date on which the installment is due. (4) The quarterly installments are due as follows: (a) for January 1 through March 31, on or before June 1; (b) for April 1 through June 30, on or before September 1; (c) for July 1 through September 30, on or before December 1; and (d) for October 1 through December 31, on or before March 1 of the next year. (5) (a) If the taxpayer fails to report and pay any tax when due, the taxpayer is subject to the penalties provided under Section 59-1-401, unless otherwise provided in Subsection (6). (b) An underpayment exists if less than 80% of the tax due for a quarter is paid. (6) The penalty for failure to pay the tax due or underpayment of tax may not be assessed if the taxpayer's quarterly tax installment payment equals 25% of the tax reported and paid by the taxpayer for the preceding taxable year. (7) There shall be no interest added to any estimated tax payments subject to a penalty under this section. (8) The commission may conduct audits to determine whether any tax is owed under this section. (9) Subject to Subsection 65A-17-306(7), for purposes of a Great Salt Lake extraction operator under Subsection 59-5-202(5), the Division of Forestry, Fire, and State Lands shall provide the commission by January 15 of each year the information required by Section 65A-17-306, that the commission shall use to determine the amount due and payable on June 1 of the year next succeeding the calendar year.
Utah Code § 59-2-313.1 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-313.1
§ 59-2-313.1. County assessor duties to provide assessment data -- Commission review -- Subscription to market data service.
Status: in_force

(1) As used in this section, "assessment data" means: (a) the information described in Subsection 59-2-303.1(6) contained in a county's database used in mass appraisal; and (b) any other assessment information the commission requires. (2) A county assessor shall provide assessment data to the commission: (a) (i) annually on or before March 31; (ii) no later than 15 days after the date the county assessor provides the assessment book to the county auditor under Section 59-2-311; (iii) no later than 15 days after the date the county auditor provides the assessment roll to the county treasurer under Section 59-2-326; or (b) at any other time requested by the commission. (3) The commission may: (a) review a county's annual update of property values the county is required to perform under Section 59-2-303.1; (b) review a county's detailed review of property characteristics the county is required to perform under Section 59-2-303.1; and (c) provide findings and recommendations to the county. (4) The commission may subscribe to a market data service to assist: (a) the commission in performing a review described in Subsection (3); and (b) counties in meeting the requirements of Section 59-2-303.1.
Utah Code § 59-14-605 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-605
§ 59-14-605. Appointment of agent for service of process.
Status: in_force

(1) (a) A nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall, as a condition precedent to having its brand families included or retained in the directory required by Section 59-14-603, appoint and continually engage without interruption the services of an agent in this state. (b) The agent appointed under Subsection (1)(a) shall: (i) act as agent for the service of process for any action or proceeding against the nonresident or foreign nonparticipating manufacturer concerning or arising out of the enforcement of this part or the Model Tobacco Settlement Act; and (ii) may be served in any manner authorized by law. (c) Service under this Subsection (1) shall constitute legal and valid service of process on the nonparticipating manufacturer. (2) The nonparticipating manufacturer shall provide the name, address, phone number, and proof of the appointment and availability of the agent appointed pursuant to this section to the attorney general and to the commission as established by administrative rule in accordance with Section 59-14-607. (3) (a) If the nonparticipating manufacturer terminates the authority of an agent appointed under the provisions of this section, the nonparticipating manufacturer shall: (i) provide notice to the attorney general and to the commission 30 calendar days prior to termination of the authority of an agent; and (ii) provide proof to the satisfaction of the commission of the appointment of a new agent no less than five calendar days prior to the termination of the existing agent. (b) If an agent terminates its agency appointment with the nonparticipating manufacturer, the nonparticipating manufacturer shall notify the attorney general and the commission of the termination within five calendar days of the manufacturer's knowledge of the termination, and shall include proof to the commission of the appointment of a new agent as required by commission rule adopted under Section 59-14-607. (4) (a) If a nonparticipating manufacturer whose cigarettes are sold in this state does not appoint an agent as required by this section, the Department of Commerce shall serve as the agent for service of process. (b) A nonparticipating manufacturer who does not appoint an agent as required by this section, and who has the Department of Commerce appointed as the agent for service of process under the provision of Subsection (4)(a), does not satisfy the condition precedent required by Subsection (1)(a), and may not be included in the directory created in Section 59-14-603.
Utah Code § 59-14-808 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-808
§ 59-14-808. Restrictions on mail order or Internet sales.
Status: in_force

(1) For purposes of this section: (a) "Distributor" means a person, wherever residing or located, who: (i) is licensed in this state to purchase a non-taxed nicotine product or a non-taxed electronic cigarette product; and (ii) stores, sells, or otherwise disposes of a nicotine product or an electronic cigarette product. (b) "Licensed person" means the same as that term is defined in Section 59-14-409. (c) "Order or purchase" includes: (i) by mail or delivery service; (ii) through the Internet or computer network; (iii) by telephone; or (iv) through some other electronic method. (d) "Retailer" means any person who sells a nicotine product or an electronic cigarette product to consumers for personal consumption. (2) A person, distributor, manufacturer, or retailer shall not: (a) cause a nicotine product or an electronic cigarette product to be ordered or purchased by anyone other than a licensed person; or (b) knowingly provide substantial assistance to a person who violates this section. (3) (a) Each order or purchase of a nicotine product or an electronic cigarette product in violation of Subsection (2) constitutes a separate violation under this section. (b) In addition to the penalties in Subsection (4), a person who violates this section is subject to: (i) a civil penalty in an amount not to exceed $5,000 for each violation of this section; (ii) an injunction to restrain a threatened or actual violation of this section; and (iii) recovery by the state for: (A) the costs of investigation; (B) the cost of expert witness fees; (C) the cost of the action; and (D) reasonable attorney's fees. (4) If a person knowingly violates this section, the court shall order any profits, gain, gross receipts, or other benefit from the violation to be disgorged and paid to the state treasurer for deposit in the General Fund.
Utah Code § 59-7-902 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-902
§ 59-7-902. Definitions.
Status: in_force

As used in this part: (1) "Tax credit" means a nonrefundable tax credit listed on a tax return. (2) "Tax return" means: (a) a corporate return as defined in Section 59-7-101 filed in accordance with this chapter; or (b) a tax return filed in accordance with Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act.
Utah Code § 59-7-625 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-625
§ 59-7-625. Nonrefundable tax credit for a donation to the Carson Smith Opportunity Scholarship Program.
Status: in_force

(1) A taxpayer that makes a donation to the Carson Smith Opportunity Scholarship Program established in Section 53E-7-402 may claim a nonrefundable tax credit equal to 100% of the amount stated on a tax credit certificate issued in accordance with Section 53E-7-407. (2) A taxpayer may claim the tax credit described in Subsection (1) for the taxable year indicated on the tax credit certificate issued in accordance with Section 53E-7-407. (3) A taxpayer may not claim the tax credit described in Subsection (1) for a donation to the extent the taxpayer claims the donation as a deduction or credit against the taxpayer's federal income taxes for any taxable year.
Utah Code § 59-12-357 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-357
§ 59-12-357. Seller or certified service provider reliance on commission information.
Status: in_force

A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the tax is as a result of the seller's or certified service provider's reliance on incorrect data provided by the commission in a database created by the commission: (1) containing tax rates, boundaries, or local taxing jurisdiction assignments; or (2) indicating the taxability of tangible personal property, a product transferred electronically, or a service.
Utah Code § 59-1-1002 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1002
§ 59-1-1002. Audit interviews.
Status: in_force

(1) During any audit interview, the commission shall: (a) require reasonable scheduling of its audit interviews; (b) permit recording of audit interviews; (c) explain its audit and collection process before the first interview; and (d) allow a taxpayer to be represented at an interview by an attorney or other representative with power of attorney. (2) The commission may not require a taxpayer to bring an attorney or other representative to interviews.
Utah Code § 59-14-507 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-507
§ 59-14-507. Penalty for violation.
Status: in_force

A violation of any of the following sections is a class B misdemeanor: (1) Section 59-14-501, Warning labels required; (2) Section 59-14-502, Requirements for placement of warning labels; (3) Section 59-14-504, Responsibility for placement of warning labels; or (4) Section 59-14-509, Restrictions on mail order or Internet sales.
Utah Code § 59-18-103 — Utah Code / Title 59 / Chapter 59-18 / § 59-18-103
§ 59-18-103. Applicability to split interest trust or private foundation trust created before or after effective date.
Status: in_force

The provisions of this chapter that are applicable to a split interest trust or to a private foundation trust shall apply to all such trusts, whether they are created before or after the effective date of this chapter.
Utah Code § 59-2-1357 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1357
§ 59-2-1357. Redemption at foreclosure sale.
Status: in_force

Any person interested in any real estate sold at foreclosure sale under any decree has the same right to redeem the real estate from the sale, within the same time and upon the same terms as if the sale had been made upon execution.
Utah Code § 59-12-111 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-111
§ 59-12-111. Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.
Status: in_force

A person shall pay a penalty as provided in Section 59-1-401, plus interest at the rate and in the manner prescribed in Section 59-1-402, and all other penalties and interest as provided by this title if the person: (1) does not hold: (a) a license under Section 59-12-106; or (b) a valid use tax registration certificate; (2) purchases tangible personal property subject to taxation under Subsection 59-12-103(1) for storage, use, or other consumption in this state; and (3) fails to file a return or pay the tax due as prescribed by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
Utah Code § 59-1-1409 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1409
§ 59-1-1409. Definition -- Recomputation of amounts due -- Refunds allowed.
Status: in_force

(1) As used in this section, "overpayment" means the amount by which a tax, fee, or charge a person pays exceeds the amount of tax, fee, or charge the person owes. (2) If the commission determines that the correct amount of a tax, fee, or charge a person is required to remit is greater or less than the amount shown to be due on a return, the commission shall: (a) recompute the tax, fee, or charge; and (b) mail notice to the person: (i) that the commission recomputed the tax, fee, or charge; and (ii) in accordance with Section 59-1-1404. (3) If the amount of a tax, fee, or charge a person pays exceeds the amount of tax, fee, or charge the person owes, the commission shall: (a) credit the overpayment against any liability the person owes; and (b) refund any balance to: (i) the person; or (ii) (A) the person's assignee; (B) the person's personal representative; (C) the person's successor; or (D) a person similar to Subsections (3)(b)(ii)(A) through (C) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (4) The commission may not credit or refund interest on an overpayment to a person if the commission determines that the overpayment was made for the purpose of investment. (5) If the commission erroneously determines an amount of tax, fee, or charge to be due from a person, the commission shall: (a) authorize the amount to be cancelled upon the commission's records; and (b) mail notice to the person: (i) that the commission cancelled the amount upon the commission's records; and (ii) in accordance with Section 59-1-1404.
Utah Code § 59-26-108 — Utah Code / Title 59 / Chapter 59-26 / § 59-26-108
§ 59-26-108. Rulemaking authority.
Status: in_force

The commission may make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to implement and enforce this chapter.
Utah Code § 59-22-201 — Utah Code / Title 59 / Chapter 59-22 / § 59-22-201
§ 59-22-201. Findings and purpose.
Status: in_force

(1) Cigarette smoking presents serious public health concerns to the State and to the citizens of the State. The Surgeon General has determined that smoking causes lung cancer, heart disease and other serious diseases, and that there are hundreds of thousands of tobacco-related deaths in the United States each year. These diseases most often do not appear until many years after the person in question begins smoking. (2) Cigarette smoking also presents serious financial concerns for the State. Under certain health-care programs, the State may have a legal obligation to provide medical assistance to eligible persons for health conditions associated with cigarette smoking, and those persons may have a legal entitlement to receive such medical assistance. (3) Under these programs, the State pays millions of dollars each year to provide medical assistance for these persons for health conditions associated with cigarette smoking. (4) It is the policy of the State that financial burdens imposed on the State by cigarette smoking be borne by tobacco product manufacturers rather than by the State to the extent that such manufacturers either determine to enter into a settlement with the State or are found culpable by the courts. (5) On November 23, 1998, leading United States tobacco product manufacturers entered into a settlement agreement, entitled the "Master Settlement Agreement," with the State. The Master Settlement Agreement obligates these manufacturers, in return for a release of past, present, and certain future claims against them as described therein, to pay substantial sums to the State (tied in part to their volume of sales); to fund a national foundation devoted to the interests of public health; and to make substantial changes in their advertising and marketing practices and corporate culture, with the intention of reducing underage smoking. (6) It would be contrary to the policy of the State if tobacco product manufacturers who determine not to enter into such a settlement could use a resulting cost advantage to derive large, short-term profits in the years before liability may arise without ensuring that the State will have an eventual source of recovery from them if they are proven to have acted culpably. It is thus in the interest of the State to require that such manufacturers establish a reserve fund to guarantee a source of compensation and to prevent such manufacturers from deriving large, short-term profits and then becoming judgment-proof before liability may arise.
Utah Code § 59-14-505 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-505
§ 59-14-505. Separate offenses -- Evidence of intended sale of products.
Status: in_force

Each article, package, or container not having a warning label affixed, as required by Section 59-14-501, is considered a separate offense. The presence of any article, package, or container of smokeless tobacco products in the place of business of any person required by this chapter to affix warning labels is prima facie evidence that those articles, packages, or containers are intended for sale and are subject to this part.
Utah Code § 59-7-319 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-319
§ 59-7-319. Circumstances under which a receipt, rent, royalty, or sale is considered to be in this state.
Status: in_force

(1) (a) Subject to Subsection (1)(b), as used in this section, "regulated investment company" is as defined in Section 851(a), Internal Revenue Code, in effect for the taxable year. (b) "Regulated investment company" includes a trustee or sponsor of an employee benefit plan that has an account in a regulated investment company. (2) The following are considered to be in this state: (a) a rent in connection with: (i) real property if the real property is in this state; or (ii) tangible personal property if the tangible personal property is in this state; (b) a royalty in connection with real property if the real property is in this state; (c) a sale in connection with real property if the real property is in this state; or (d) other income in connection with real property or tangible personal property if the real property or tangible personal property is in this state. (3) (a) Subject to Subsection (3)(b), a receipt from the performance of a service is considered to be in this state if the purchaser of the service receives a greater benefit of the service in this state than in any other single: (i) foreign country; or (ii) state, as defined in Section 68-3-12.5. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule prescribe the circumstances under which a purchaser of a service receives a greater benefit of the service in this state than in any other single: (i) foreign country; or (ii) state, as defined in Section 68-3-12.5. (4) (a) Subject to Subsection (4)(b), a receipt in connection with intangible property is considered to be in this state if the intangible property is used in this state. (b) If the intangible property described in Subsection (4)(a) is used in this state and outside this state, a receipt in connection with the intangible property shall be apportioned to this state in accordance with Subsection (4)(c). (c) For purposes of Subsection (4)(b), for a taxable year the percentage of a receipt in connection with intangible property that is considered to be in this state is the percentage of the use of the intangible property that occurs in this state during the taxable year. (5) (a) Notwithstanding Subsections (2) through (4), a sale, other than a sale of tangible personal property, derived, directly or indirectly, from the sale of management, distribution, or administration services to, or on behalf of a regulated investment company, is considered to be in this state: (i) to the extent that shareholders of the regulated investment company are domiciled in the state; and (ii) as provided in this Subsection (5). (b) For purposes of Subsection (5)(a), the amount of a sale, other than a sale of tangible personal property, that is considered to be in this state is calculated by determining the product of: (i) the taxpayer's total dollar amount of sales of the services; and (ii) a fraction, the numerator of which is the average of the sum of the beginning of the year and the end of year balance of shares owned by the investment company shareholders domiciled in this state and the denominator of which is the average of the sum of the beginning of the year and end of year balance of shares owned by the investment company shareholders. (c) A separate computation shall be made to determine the sales for each investment company. (6) (a) Notwithstanding Subsections (2) through (4) and subject to Subsection (6)(b), the following sales are considered to be in this state to the extent that customers of a securities brokerage business are domiciled in the state: (i) a sale, other than a sale of tangible personal property, derived, directly or indirectly, from the sale of a securities brokerage service by a taxpayer if that taxpayer is primarily engaged in providing a service in this state to a regulated investment company; or (ii) a sale, other than a sale of tangible personal property, derived, directly or indirectly, from the sale of a securities brokerage service by a taxpayer that is an affiliate of a taxpayer that provides a service in this state to a regulated investment company. (b) For purposes of Subsection (6)(a), the amount of a sale, other than a sale of tangible personal property, that is considered to be in this state is calculated by determining the product of: (i) the taxpayer's total dollar amount of sales of securities brokerage services; and (ii) a fraction, the numerator of which is the receipts from securities brokerage services from customers of the taxpayer domiciled in this state, and the denominator of which is the receipts from securities brokerage services from all customers of the taxpayer. (7) Whether sales by an airline, other than sales of tangible personal property, are in this state is determined as provided in this section, subject to the calculation required by Subsection 59-7-317(2).
Utah Code § 59-14-503 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-503
§ 59-14-503. Authority of commission.
Status: in_force

The commission may adopt rules which permit smokeless tobacco products without affixed warning labels to remain in the hands of a wholesaler or distributor until the original case or crate is broken, unpacked, or sold. The commission may permit a manufacturer, wholesaler, or distributor to sell and export smokeless tobacco products to a regular dealer in smokeless tobacco products outside the state, without affixing the warning labels required by Section 59-14-501.