Utah Code § 59-2-405.2 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-405.2
§ 59-2-405.2. Definitions -- Uniform statewide fee on certain tangible personal property -- Distribution of revenues -- Rulemaking authority -- Determining the length of a vessel.
Status: in_force

1/1/2027 (1) As used in this section: (a) (i) Except as provided in Subsection (1)(a)(ii), "all-terrain vehicle" means a motor vehicle that: (A) is an: (I) all-terrain type I vehicle as defined in Section 41-22-2; (II) all-terrain type II vehicle as defined in Section 41-22-2; or (III) all-terrain type III vehicle as defined in Section 41-22-2; (B) is required to be registered in accordance with Title 41, Chapter 22, Off-highway Vehicles; and (C) has: (I) an engine with more than 150 cubic centimeters displacement; (II) a motor that produces more than five horsepower; or (III) an electric motor; and (ii) notwithstanding Subsection (1)(a)(i), "all-terrain vehicle" does not include a snowmobile. (b) "Camper" means a camper: (i) as defined in Section 41-1a-102; and (ii) that is required to be registered in accordance with Title 41, Chapter 1a, Part 2, Registration. (c) (i) "Canoe" means a vessel that: (A) is long and narrow; (B) has curved sides; and (C) is tapered: (I) to two pointed ends; or (II) to one pointed end and is blunt on the other end; and (ii) "canoe" includes: (A) a collapsible inflatable canoe; (B) a kayak; (C) a racing shell; (D) a rowing scull; or (E) notwithstanding the definition of vessel in Subsection (1)(cc), a canoe with an outboard motor. (d) "Dealer" means the same as that term is defined in Section 41-1a-102. (e) "Jon boat" means a vessel that: (i) has a square bow; and (ii) has a flat bottom. (f) "Motor vehicle" means the same as that term is defined in Section 41-22-2. (g) "Other motorcycle" means a motor vehicle that: (i) is: (A) a motorcycle as defined in Section 41-1a-102; and (B) designed primarily for use and operation over unimproved terrain; (ii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2, Registration; and (iii) has: (A) an engine with more than 150 cubic centimeters displacement; or (B) a motor that produces more than five horsepower. (h) (i) "Other trailer" means a portable vehicle without motive power that is primarily used: (A) to transport tangible personal property; and (B) for a purpose other than a commercial purpose; and (ii) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, for purposes of Subsection (1)(h)(i)(B), the commission may by rule define what constitutes a purpose other than a commercial purpose. (i) "Outboard motor" means the same as that term is defined in Section 41-1a-102. (j) "Park model recreational vehicle" means the same as that term is defined in Section 41-1a-102. (k) "Personal watercraft" means a personal watercraft: (i) as defined in Section 73-18-2; and (ii) that is required to be registered in accordance with Title 73, Chapter 18, State Boating Act. (l) (i) "Pontoon" means a vessel that: (A) is: (I) supported by one or more floats; and (II) propelled by either inboard or outboard power; and (B) is not: (I) a houseboat; or (II) a collapsible inflatable vessel. (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "houseboat." (m) "Qualifying adjustment, exemption, or reduction" means an adjustment, exemption, or reduction: (i) of all or a portion of a qualifying payment; (ii) granted by a county during the refund period; and (iii) received by a qualifying person. (n) (i) "Qualifying payment" means the payment made: (A) of a uniform statewide fee in accordance with this section: (I) by a qualifying person; (II) to a county; and (III) during the refund period; and (B) on an item of qualifying tangible personal property. (ii) If a qualifying person received a qualifying adjustment, exemption, or reduction for an item of qualifying tangible personal property, the qualifying payment for that qualifying tangible personal property is equal to the difference between: (A) the payment described in this Subsection (1)(n) for that item of qualifying tangible personal property; and (B) the amount of the qualifying adjustment, exemption, or reduction. (o) "Qualifying person" means a person that paid a uniform statewide fee: (i) during the refund period; (ii) in accordance with this section; and (iii) on an item of qualifying tangible personal property. (p) "Qualifying tangible personal property" means a: (i) qualifying vehicle; or (ii) qualifying watercraft. (q) "Qualifying vehicle" means: (i) an all-terrain vehicle with an engine displacement that is 100 or more cubic centimeters but 150 or less cubic centimeters; (ii) an other motorcycle with an engine displacement that is 100 or more cubic centimeters but 150 or less cubic centimeters; (iii) a small motor vehicle with an engine displacement that is 100 or more cubic centimeters but 150 or less cubic centimeters; (iv) a snowmobile with an engine displacement that is 100 or more cubic centimeters but 150 or less cubic centimeters; or (v) a street motorcycle with an engine displacement that is 100 or more cubic centimeters but 150 or less cubic centimeters. (r) "Qualifying watercraft" means a: (i) canoe; (ii) collapsible inflatable vessel; (iii) jon boat; (iv) pontoon; (v) sailboat; or (vi) utility boat. (s) "Refund period" means the time period: (i) beginning on January 1, 2006; and (ii) ending on December 29, 2006. (t) "Sailboat" means a sailboat as defined in Section 73-18-2. (u) (i) "Small motor vehicle" means a motor vehicle that: (A) is required to be registered in accordance with Title 41, Motor Vehicles; and (B) has: (I) an engine with 150 or less cubic centimeters displacement; or (II) a motor that produces five or less horsepower. (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule develop a process for an owner of a motor vehicle to certify whether the motor vehicle has: (A) an engine with 150 or less cubic centimeters displacement; or (B) a motor that produces five or less horsepower. (v) "Snowmobile" means a motor vehicle that: (i) is a snowmobile as defined in Section 41-22-2; (ii) is required to be registered in accordance with Title 41, Chapter 22, Off-highway Vehicles; and (iii) has: (A) an engine with more than 150 cubic centimeters displacement; or (B) a motor that produces more than five horsepower. (w) "Street-legal all-terrain vehicle" means the same as that term is defined in Section 41-6a-102. (x) "Street motorcycle" means a motor vehicle that: (i) is: (A) a motorcycle as defined in Section 41-1a-102; and (B) designed primarily for use and operation on highways; (ii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2, Registration; and (iii) has: (A) an engine with more than 150 cubic centimeters displacement; or (B) a motor that produces more than five horsepower. (y) "Tangible personal property owner" means a person that owns an item of qualifying tangible personal property. (z) "Tent trailer" means a portable vehicle without motive power that: (i) is constructed with collapsible side walls that: (A) fold for towing by a motor vehicle; and (B) unfold at a campsite; (ii) is designed as a temporary dwelling for travel, recreational, or vacation use; (iii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2, Registration; and (iv) does not require a special highway movement permit when drawn by a self-propelled motor vehicle. (aa) (i) Except as provided in Subsection (1)(aa)(ii), "travel trailer" means a travel trailer: (A) as defined in Section 41-1a-102; and (B) that is required to be registered in accordance with Title 41, Chapter 1a, Part 2, Registration; and (ii) notwithstanding Subsection (1)(aa)(i), "travel trailer" does not include: (A) a camper; or (B) a tent trailer. (bb) (i) "Utility boat" means a vessel that: (A) has: (I) two or three bench seating; (II) an outboard motor; and (III) a hull made of aluminum, fiberglass, or wood; and (B) does not have: (I) decking; (II) a permanent canopy; or (III) a floor other than the hull; and (ii) notwithstanding Subsection (1)(bb)(i), "utility boat" does not include a collapsible inflatable vessel. (cc) "Vessel" means a vessel: (i) as defined in Section 73-18-2, including an outboard motor of the vessel; and (ii) that is required to be registered in accordance with Title 73, Chapter 18, State Boating Act. (2) (a) In accordance with Utah Constitution Article XIII, Section 2, Subsection (6), beginning on January 1, 2006, the tangible personal property described in Subsection (2)(b) is: (i) exempt from the tax imposed by Section 59-2-103; and (ii) in lieu of the tax imposed by Section 59-2-103, subject to uniform statewide fees as provided in this section. (b) The following tangible personal property applies to Subsection (2)(a) if that tangible personal property is required to be registered with the state: (i) an all-terrain vehicle; (ii) a camper; (iii) an other motorcycle; (iv) an other trailer; (v) a personal watercraft; (vi) a small motor vehicle; (vii) a snowmobile; (viii) a street motorcycle; (ix) a tent trailer; (x) a travel trailer; (xi) a park model recreational vehicle; and (xii) a vessel if that vessel is less than 31 feet in length as determined under Subsection (8). (3) Except as provided in Subsection (4) and for purposes of this section, the uniform statewide fees are: (a) for a snowmobile:Age of SnowmobileUniform Statewide Fee12 or more years$109 or more years but less than 12 years$206 or more years but less than 9 years$303 or more years but less than 6 years$35Less than 3 years$45 (b) for an all-terrain vehicle that is not a street-legal all-terrain vehicle or another motorcycle: Age of All-Terrain Vehicle or Other Motorcycle Uniform Statewide Fee Uniform Statewide Fee12 or more years$49 or more years but less than 12 years$86 or more years but less than 9 years$123 or more years but less than 6 years$14Less than 3 years$18 (c) for a street-legal all-terrain vehicle: Age of Street-Legal All-Terrain Vehicle Uniform Statewide Fee12 or more years$49 or more years but less than 12 years$146 or more years but less than 9 years$203 or more years but less than 6 years$28Less than 3 years$38 (d) for a camper or a tent trailer:Age of Camper or Tent TrailerUniform Statewide Fee12 or more years$109 or more years but less than 12 years$256 or more years but less than 9 years$353 or more years but less than 6 years$50Less than 3 years$70 (e) for an other trailer:Age of Other TrailerUniform Statewide Fee12 or more years$109 or more years but less than 12 years$156 or more years but less than 9 years$203 or more years but less than 6 years$25Less than 3 years$30 (f) for a personal watercraft:Age of Personal WatercraftUniform Statewide Fee12 or more years$59 or more years but less than 12 years$136 or more years but less than 9 years$183 or more years but less than 6 years$23Less than 3 years$28 (g) for a small motor vehicle:Age of Small Motor VehicleUniform Statewide Fee6 or more years$103 or more years but less than 6 years$15Less than 3 years$25 (h) for a street motorcycle:Age of Street MotorcycleUniform Statewide Fee12 or more years$109 or more years but less than 12 years$356 or more years but less than 9 years$503 or more years but less than 6 years$70Less than 3 years$95 (i) for a travel trailer or park model recreational vehicle:Age of Travel Trailer or Park Model Recreational VehicleUniform Statewide Fee12 or more years$209 or more years but less than 12 years$656 or more years but less than 9 years$903 or more years but less than 6 years$135Less than 3 years$175 (j) $5 regardless of the age of the vessel if the vessel is: (i) less than 15 feet in length; (ii) a canoe; (iii) a jon boat; or (iv) a utility boat; (k) for a collapsible inflatable vessel, pontoon, or sailboat, regardless of age:Length of VesselUniform Statewide Fee15 feet or more in length but less than 19 feet in length$819 feet or more in length but less than 23 feet in length$1323 feet or more in length but less than 27 feet in length$2027 feet or more in length but less than 31 feet in length$38 (l) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 15 feet or more in length but less than 19 feet in length:Age of VesselUniform Statewide Fee12 or more years$139 or more years but less than 12 years$336 or more years but less than 9 years$403 or more years but less than 6 years$55Less than 3 years$75 (m) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 19 feet or more in length but less than 23 feet in length:Age of VesselUniform Statewide Fee12 or more years$259 or more years but less than 12 years$606 or more years but less than 9 years$883 or more years but less than 6 years$110Less than 3 years$138 (n) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 23 feet or more in length but less than 27 feet in length:Age of VesselUniform Statewide Fee12 or more years$509 or more years but less than 12 years$906 or more years but less than 9 years$1203 or more years but less than 6 years$155Less than 3 years$200 (o) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 27 feet or more in length but less than 31 feet in length:Age of VesselUniform Statewide Fee12 or more years$609 or more years but less than 12 years$1256 or more years but less than 9 years$1753 or more years but less than 6 years$250Less than 3 years$350 (4) For registrations under Section 41-1a-215.5, the uniform fee for purposes of this section is as follows: (a) for a street motorcycle:Age of Street MotorcycleUniform Statewide Fee12 or more years$7.759 or more years but less than 12 years$276 or more years but less than 9 years$38.503 or more years but less than 6 years$54Less than 3 years$73 (b) for a small motor vehicle:Age of Small Motor VehicleUniform Statewide Fee6 or more years$7.753 or more years but less than 6 years$11.50Less than 3 years$19.25 (5) Notwithstanding Section 59-2-407, tangible personal property subject to the uniform statewide fees imposed by this section that is brought into the state shall, as a condition of registration, be subject to the uniform statewide fees unless all property taxes or uniform fees imposed by the state of origin have been paid for the current calendar year. (6) (a) Subject to Subsection (6)(b), for a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, the uniform statewide fee amounts imposed by this section are double the amounts due for the same vehicle registered for a 12-month period. (b) For a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, if the 24-month term extends from one age bracket to another age bracket as described in this section, the person shall pay the sum of: (i) the uniform statewide fee amount for the first year corresponding to the age bracket applicable for the first 12 months of the registration period; and (ii) the uniform statewide fee amount for the second year corresponding to the age bracket applicable for the second 12 months of the registration period. (c) For a vehicle registered for the lifetime of the vehicle as provided in Section 41-1a-215.5, unless exempted from a uniform statewide fee under this section, the person shall pay a uniform statewide fee equal to the sum of the next-succeeding four years corresponding to the applicable age brackets for the vehicle. (7) (a) The revenues collected in each county from the uniform statewide fees imposed by this section shall be distributed by the county to each taxing entity in which each item of tangible personal property subject to the uniform statewide fees is located in the same proportion in which revenues collected from the ad valorem property tax are distributed. (b) Each taxing entity described in Subsection (7)(a) that receives revenues from the uniform statewide fees imposed by this section shall distribute the revenues in the same proportion in which revenues collected from the ad valorem property tax are distributed. (8) (a) For purposes of the uniform statewide fee imposed by this section, the length of a vessel shall be determined as provided in this Subsection (8). (b) (i) Except as provided in Subsection (8)(b)(ii), the length of a vessel shall be measured as follows: (A) the length of a vessel shall be measured in a straight line; and (B) the length of a vessel is equal to the distance between the bow of the vessel and the stern of the vessel. (ii) Notwithstanding Subsection (8)(b)(i), the length of a vessel may not include the length of: (A) a swim deck; (B) a ladder; (C) an outboard motor; or (D) an appurtenance or attachment similar to Subsections (8)(b)(ii)(A) through (C) as determined by the commission by rule. (iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define what constitutes an appurtenance or attachment similar to Subsections (8)(b)(ii)(A) through (C). (c) The length of a vessel: (i) (A) for a new vessel, is the length: (I) listed on the manufacturer's statement of origin if the length of the vessel measured under Subsection (8)(b) is equal to the length of the vessel listed on the manufacturer's statement of origin; or (II) listed on a form submitted to the commission by a dealer in accordance with Subsection (8)(d) if the length of the vessel measured under Subsection (8)(b) is not equal to the length of the vessel listed on the manufacturer's statement of origin; or (B) for a vessel other than a new vessel, is the length: (I) corresponding to the model number if the length of the vessel measured under Subsection (8)(b) is equal to the length of the vessel determined by reference to the model number; or (II) listed on a form submitted to the commission by an owner of the vessel in accordance with Subsection (8)(d) if the length of the vessel measured under Subsection (8)(b) is not equal to the length of the vessel determined by reference to the model number; and (ii) (A) is determined at the time of the: (I) first registration as defined in Section 41-1a-102 that occurs on or after January 1, 2006; or (II) first renewal of registration that occurs on or after January 1, 2006; and (B) may be determined after the time described in Subsection (8)(c)(ii)(A) only if the commission requests that a dealer or an owner submit a form to the commission in accordance with Subsection (8)(d). (d) (i) A form under Subsection (8)(c) shall: (A) be developed by the commission; (B) be provided by the commission to: (I) a dealer; or (II) an owner of a vessel; (C) provide for the reporting of the length of a vessel; (D) be submitted to the commission at the time the length of the vessel is determined in accordance with Subsection (8)(c)(ii); (E) be signed by: (I) if the form is submitted by a dealer, that dealer; or (II) if the form is submitted by an owner of the vessel, an owner of the vessel; and (F) include a certification that the information set forth in the form is true. (ii) A certification made under Subsection (8)(d)(i)(F) is considered as if made under oath and subject to the same penalties as provided by law for perjury. (iii) (A) A dealer or an owner that submits a form to the commission under Subsection (8)(c) is considered to have given the dealer's or owner's consent to an audit or review by: (I) the commission; (II) the county assessor; or (III) the commission and the county assessor. (B) The consent described in Subsection (8)(d)(iii)(A) is a condition to the acceptance of any form. (9) (a) A county that collected a qualifying payment from a qualifying person during the refund period shall issue a refund to the qualifying person as described in Subsection (9)(b) if: (i) the difference described in Subsection (9)(b) is $1 or more; and (ii) the qualifying person submitted a form in accordance with Subsections (9)(c) and (d). (b) The refund amount shall be calculated as follows: (i) for a qualifying vehicle, the refund amount is equal to the difference between: (A) the qualifying payment the qualifying person paid on the qualifying vehicle during the refund period; and (B) the amount of the statewide uniform fee: (I) for that qualifying vehicle; and (II) that the qualifying person would have been required to pay: (Aa) during the refund period; and (Bb) in accordance with this section had Laws of Utah 2006, Fifth Special Session, Chapter 3, Section 1, been in effect during the refund period; and (ii) for a qualifying watercraft, the refund amount is equal to the difference between: (A) the qualifying payment the qualifying person paid on the qualifying watercraft during the refund period; and (B) the amount of the statewide uniform fee: (I) for that qualifying watercraft; and (II) that the qualifying person would have been required to pay: (Aa) during the refund period; and (Bb) in accordance with this section had Laws of Utah 2006, Fifth Special Session, Chapter 3, Section 1, been in effect during the refund period. (c) Before the county issues a refund to the qualifying person in accordance with Subsection (9)(a) the qualifying person shall submit a form to the county to verify the qualifying person is entitled to the refund. (d) (i) A form under Subsection (9)(c) or (10) shall: (A) be developed by the commission; (B) be provided by the commission to the counties; (C) be provided by the county to the qualifying person or tangible personal property owner; (D) provide for the reporting of the following: (I) for a qualifying vehicle: (Aa) the type of qualifying vehicle; and (Bb) the amount of cubic centimeters displacement; and (II) for a qualifying watercraft: (Aa) the length of the qualifying watercraft; (Bb) the age of the qualifying watercraft; and (Cc) the type of qualifying watercraft; (E) be signed by the qualifying person or tangible personal property owner; and (F) include a certification that the information set forth in the form is true. (ii) A certification made under Subsection (9)(d)(i)(F) is considered as if made under oath and subject to the same penalties as provided by law for perjury. (iii) (A) A qualifying person or tangible personal property owner that submits a form to a county under Subsection (9)(c) or (10) is considered to have given the qualifying person's consent to an audit or review by: (I) the commission; (II) the county assessor; or (III) the commission and the county assessor. (B) The consent described in Subsection (9)(d)(iii)(A) is a condition to the acceptance of any form. (e) The county shall make changes to the commission's records with the information received by the county from the form submitted in accordance with Subsection (9)(c). (10) A county shall change its records regarding an item of qualifying tangible personal property if the tangible personal property owner submits a form to the county in accordance with Subsection (9)(d). (11) (a) For purposes of this Subsection (11), "owner of tangible personal property" means a person that was required to pay a uniform statewide fee: (i) during the refund period; (ii) in accordance with this section; and (iii) on an item of tangible personal property subject to the uniform statewide fees imposed by this section. (b) A county that collected revenues from uniform statewide fees imposed by this section during the refund period shall notify an owner of tangible personal property: (i) of the tangible personal property classification changes made to this section pursuant to Laws of Utah 2006, Fifth Special Session, Chapter 3, Section 1; (ii) that the owner of tangible personal property may obtain and file a form to modify the county's records regarding the owner's tangible personal property; and (iii) that the owner may be entitled to a refund pursuant to Subsection (9).1/1/2027 (1) As used in this section: (a) (i) Except as provided in Subsection (1)(a)(ii), "all-terrain vehicle" means a motor vehicle that: (A) is an: (I) all-terrain type I vehicle as defined in Section 41-22-2; (II) all-terrain type II vehicle as defined in Section 41-22-2; or (III) all-terrain type III vehicle as defined in Section 41-22-2; (B) is required to be registered in accordance with Title 41, Chapter 22, Off-highway Vehicles; and (C) has: (I) an engine with more than 150 cubic centimeters displacement; (II) a motor that produces more than five horsepower; or (III) an electric motor; and (ii) notwithstanding Subsection (1)(a)(i), "all-terrain vehicle" does not include a snowmobile. (b) "Camper" means a camper: (i) as defined in Section 41-1a-102; and (ii) that is required to be registered in accordance with Title 41, Chapter 1a, Part 2, Registration. (c) (i) "Canoe" means a vessel that: (A) is long and narrow; (B) has curved sides; and (C) is tapered: (I) to two pointed ends; or (II) to one pointed end and is blunt on the other end; and (ii) "canoe" includes: (A) a collapsible inflatable canoe; (B) a kayak; (C) a racing shell; (D) a rowing scull; or (E) notwithstanding the definition of vessel in Subsection (1)(cc), a canoe with an outboard motor. (d) "Dealer" means the same as that term is defined in Section 41-1a-102. (e) "Jon boat" means a vessel that: (i) has a square bow; and (ii) has a flat bottom. (f) "Motor vehicle" means the same as that term is defined in Section 41-22-2. (g) "Other motorcycle" means a motor vehicle that: (i) is: (A) a motorcycle as defined in Section 41-1a-102; and (B) designed primarily for use and operation over unimproved terrain; (ii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2, Registration; and (iii) has: (A) an engine with more than 150 cubic centimeters displacement; or (B) a motor that produces more than five horsepower. (h) (i) "Other trailer" means a portable vehicle without motive power that is primarily used: (A) to transport tangible personal property; and (B) for a purpose other than a commercial purpose; and (ii) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, for purposes of Subsection (1)(h)(i)(B), the commission may by rule define what constitutes a purpose other than a commercial purpose. (i) "Outboard motor" means the same as that term is defined in Section 41-1a-102. (j) "Park model recreational vehicle" means the same as that term is defined in Section 41-1a-102. (k) "Personal watercraft" means a personal watercraft: (i) as defined in Section 73-18-2; and (ii) that is required to be registered in accordance with Title 73, Chapter 18, State Boating Act. (l) (i) "Pontoon" means a vessel that: (A) is: (I) supported by one or more floats; and (II) propelled by either inboard or outboard power; and (B) is not: (I) a houseboat; or (II) a collapsible inflatable vessel. (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "houseboat." (m) "Qualifying adjustment, exemption, or reduction" means an adjustment, exemption, or reduction: (i) of all or a portion of a qualifying payment; (ii) granted by a county during the refund period; and (iii) received by a qualifying person. (n) (i) "Qualifying payment" means the payment made: (A) of a uniform statewide fee in accordance with this section: (I) by a qualifying person; (II) to a county; and (III) during the refund period; and (B) on an item of qualifying tangible personal property. (ii) If a qualifying person received a qualifying adjustment, exemption, or reduction for an item of qualifying tangible personal property, the qualifying payment for that qualifying tangible personal property is equal to the difference between: (A) the payment described in this Subsection (1)(n) for that item of qualifying tangible personal property; and (B) the amount of the qualifying adjustment, exemption, or reduction. (o) "Qualifying person" means a person that paid a uniform statewide fee: (i) during the refund period; (ii) in accordance with this section; and (iii) on an item of qualifying tangible personal property. (p) "Qualifying tangible personal property" means a: (i) qualifying vehicle; or (ii) qualifying watercraft. (q) "Qualifying vehicle" means: (i) an all-terrain vehicle with an engine displacement that is 100 or more cubic centimeters but 150 or less cubic centimeters; (ii) an other motorcycle with an engine displacement that is 100 or more cubic centimeters but 150 or less cubic centimeters; (iii) a small motor vehicle with an engine displacement that is 100 or more cubic centimeters but 150 or less cubic centimeters; (iv) a snowmobile with an engine displacement that is 100 or more cubic centimeters but 150 or less cubic centimeters; or (v) a street motorcycle with an engine displacement that is 100 or more cubic centimeters but 150 or less cubic centimeters. (r) "Qualifying watercraft" means a: (i) canoe; (ii) collapsible inflatable vessel; (iii) jon boat; (iv) pontoon; (v) sailboat; or (vi) utility boat. (s) "Refund period" means the time period: (i) beginning on January 1, 2006; and (ii) ending on December 29, 2006. (t) "Sailboat" means a sailboat as defined in Section 73-18-2. (u) (i) "Small motor vehicle" means a motor vehicle that: (A) is required to be registered in accordance with Title 41, Motor Vehicles; and (B) has: (I) an engine with 150 or less cubic centimeters displacement; or (II) a motor that produces five or less horsepower. (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule develop a process for an owner of a motor vehicle to certify whether the motor vehicle has: (A) an engine with 150 or less cubic centimeters displacement; or (B) a motor that produces five or less horsepower. (v) "Snowmobile" means a motor vehicle that: (i) is a snowmobile as defined in Section 41-22-2; (ii) is required to be registered in accordance with Title 41, Chapter 22, Off-highway Vehicles; and (iii) has: (A) an engine with more than 150 cubic centimeters displacement; or (B) a motor that produces more than five horsepower. (w) "Street-legal all-terrain vehicle" means the same as that term is defined in Section 41-6a-102. (x) "Street motorcycle" means a motor vehicle that: (i) is: (A) a motorcycle as defined in Section 41-1a-102; and (B) designed primarily for use and operation on highways; (ii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2, Registration; and (iii) has: (A) an engine with more than 150 cubic centimeters displacement; or (B) a motor that produces more than five horsepower. (y) "Tangible personal property owner" means a person that owns an item of qualifying tangible personal property. (z) "Tent trailer" means a portable vehicle without motive power that: (i) is constructed with collapsible side walls that: (A) fold for towing by a motor vehicle; and (B) unfold at a campsite; (ii) is designed as a temporary dwelling for travel, recreational, or vacation use; (iii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2, Registration; and (iv) does not require a special highway movement permit when drawn by a self-propelled motor vehicle. (aa) (i) Except as provided in Subsection (1)(aa)(ii), "travel trailer" means a travel trailer: (A) as defined in Section 41-1a-102; and (B) that is required to be registered in accordance with Title 41, Chapter 1a, Part 2, Registration; and (ii) notwithstanding Subsection (1)(aa)(i), "travel trailer" does not include: (A) a camper; or (B) a tent trailer. (bb) (i) "Utility boat" means a vessel that: (A) has: (I) two or three bench seating; (II) an outboard motor; and (III) a hull made of aluminum, fiberglass, or wood; and (B) does not have: (I) decking; (II) a permanent canopy; or (III) a floor other than the hull; and (ii) notwithstanding Subsection (1)(bb)(i), "utility boat" does not include a collapsible inflatable vessel. (cc) "Vessel" means a vessel: (i) as defined in Section 73-18-2, including an outboard motor of the vessel; and (ii) that is required to be registered in accordance with Title 73, Chapter 18, State Boating Act. (2) (a) In accordance with Utah Constitution Article XIII, Section 2, Subsection (6), beginning on January 1, 2006, the tangible personal property described in Subsection (2)(b) is: (i) exempt from the tax imposed by Section 59-2-103; and (ii) in lieu of the tax imposed by Section 59-2-103, subject to uniform statewide fees as provided in this section. (b) The following tangible personal property applies to Subsection (2)(a) if that tangible personal property is required to be registered with the state: (i) an all-terrain vehicle; (ii) a camper; (iii) an other motorcycle; (iv) an other trailer; (v) a personal watercraft; (vi) a small motor vehicle; (vii) a snowmobile; (viii) a street motorcycle; (ix) a tent trailer; (x) a travel trailer; (xi) a park model recreational vehicle; and (xii) a vessel if that vessel is less than 31 feet in length as determined under Subsection (8). (3) Except as provided in Subsection (4) and for purposes of this section, the uniform statewide fees are: (a) for a snowmobile:Age of SnowmobileUniform Statewide Fee12 or more years$109 or more years but less than 12 years$206 or more years but less than 9 years$303 or more years but less than 6 years$35Less than 3 years$45 (b) for an all-terrain vehicle that is not a street-legal all-terrain vehicle or another motorcycle: Age of All-Terrain Vehicle or Other Motorcycle Uniform Statewide Fee Uniform Statewide Fee12 or more years$49 or more years but less than 12 years$86 or more years but less than 9 years$123 or more years but less than 6 years$14Less than 3 years$18 (c) for a street-legal all-terrain vehicle: Age of Street-Legal All-Terrain Vehicle Uniform Statewide Fee12 or more years$49 or more years but less than 12 years$146 or more years but less than 9 years$203 or more years but less than 6 years$28Less than 3 years$38 (d) for a camper or a tent trailer:Age of Camper or Tent TrailerUniform Statewide Fee12 or more years$109 or more years but less than 12 years$256 or more years but less than 9 years$353 or more years but less than 6 years$50Less than 3 years$70 (e) for an other trailer:Age of Other TrailerUniform Statewide Fee12 or more years$109 or more years but less than 12 years$156 or more years but less than 9 years$203 or more years but less than 6 years$25Less than 3 years$30 (f) for a personal watercraft:Age of Personal WatercraftUniform Statewide Fee12 or more years$59 or more years but less than 12 years$136 or more years but less than 9 years$183 or more years but less than 6 years$23Less than 3 years$28 (g) for a small motor vehicle:Age of Small Motor VehicleUniform Statewide Fee6 or more years$103 or more years but less than 6 years$15Less than 3 years$25 (h) for a street motorcycle:Age of Street MotorcycleUniform Statewide Fee12 or more years$109 or more years but less than 12 years$356 or more years but less than 9 years$503 or more years but less than 6 years$70Less than 3 years$95 (i) for a travel trailer or park model recreational vehicle:Age of Travel Trailer or Park Model Recreational VehicleUniform Statewide Fee12 or more years$209 or more years but less than 12 years$656 or more years but less than 9 years$903 or more years but less than 6 years$135Less than 3 years$175 (j) $5 regardless of the age of the vessel if the vessel is: (i) less than 15 feet in length; (ii) a canoe; (iii) a jon boat; or (iv) a utility boat; (k) for a collapsible inflatable vessel, pontoon, or sailboat, regardless of age:Length of VesselUniform Statewide Fee15 feet or more in length but less than 19 feet in length$819 feet or more in length but less than 23 feet in length$1323 feet or more in length but less than 27 feet in length$2027 feet or more in length but less than 31 feet in length$38 (l) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 15 feet or more in length but less than 19 feet in length:Age of VesselUniform Statewide Fee12 or more years$139 or more years but less than 12 years$336 or more years but less than 9 years$403 or more years but less than 6 years$55Less than 3 years$75 (m) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 19 feet or more in length but less than 23 feet in length:Age of VesselUniform Statewide Fee12 or more years$259 or more years but less than 12 years$606 or more years but less than 9 years$883 or more years but less than 6 years$110Less than 3 years$138 (n) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 23 feet or more in length but less than 27 feet in length:Age of VesselUniform Statewide Fee12 or more years$509 or more years but less than 12 years$906 or more years but less than 9 years$1203 or more years but less than 6 years$155Less than 3 years$200 (o) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 27 feet or more in length but less than 31 feet in length:Age of VesselUniform Statewide Fee12 or more years$609 or more years but less than 12 years$1256 or more years but less than 9 years$1753 or more years but less than 6 years$250Less than 3 years$350 (4) For registrations under Section 41-1a-215.5, the uniform fee for purposes of this section is as follows: (a) for a street motorcycle:Age of Street MotorcycleUniform Statewide Fee12 or more years$7.759 or more years but less than 12 years$276 or more years but less than 9 years$38.503 or more years but less than 6 years$54Less than 3 years$73 (b) for a small motor vehicle:Age of Small Motor VehicleUniform Statewide Fee6 or more years$7.753 or more years but less than 6 years$11.50Less than 3 years$19.25 (5) Notwithstanding Section 59-2-407, tangible personal property subject to the uniform statewide fees imposed by this section that is brought into the state shall, as a condition of registration, be subject to the uniform statewide fees unless all property taxes or uniform fees imposed by the state of origin have been paid for the current calendar year. (6) (a) Subject to Subsection (6)(b), for a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, the uniform statewide fee amounts imposed by this section are double the amounts due for the same vehicle registered for a 12-month period. (b) For a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, if the 24-month term extends from one age bracket to another age bracket as described in this section, the person shall pay the sum of: (i) the uniform statewide fee amount for the first year corresponding to the age bracket applicable for the first 12 months of the registration period; and (ii) the uniform statewide fee amount for the second year corresponding to the age bracket applicable for the second 12 months of the registration period. (c) For a vehicle registered for the lifetime of the vehicle as provided in Section 41-1a-215.5, unless exempted from a uniform statewide fee under this section, the person shall pay a uniform statewide fee equal to the sum of the next-succeeding four years corresponding to the applicable age brackets for the vehicle. (7) (a) The revenues collected in each county from the uniform statewide fees imposed by this section shall be distributed by the county to each taxing entity in which each item of tangible personal property subject to the uniform statewide fees is located in the same proportion in which revenues collected from the ad valorem property tax are distributed. (b) Each taxing entity described in Subsection (7)(a) that receives revenues from the uniform statewide fees imposed by this section shall distribute the revenues in the same proportion in which revenues collected from the ad valorem property tax are distributed. (8) (a) For purposes of the uniform statewide fee imposed by this section, the length of a vessel shall be determined as provided in this Subsection (8). (b) (i) Except as provided in Subsection (8)(b)(ii), the length of a vessel shall be measured as follows: (A) the length of a vessel shall be measured in a straight line; and (B) the length of a vessel is equal to the distance between the bow of the vessel and the stern of the vessel. (ii) Notwithstanding Subsection (8)(b)(i), the length of a vessel may not include the length of: (A) a swim deck; (B) a ladder; (C) an outboard motor; or (D) an appurtenance or attachment similar to Subsections (8)(b)(ii)(A) through (C) as determined by the commission by rule. (iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define what constitutes an appurtenance or attachment similar to Subsections (8)(b)(ii)(A) through (C). (c) The length of a vessel: (i) (A) for a new vessel, is the length: (I) listed on the manufacturer's statement of origin if the length of the vessel measured under Subsection (8)(b) is equal to the length of the vessel listed on the manufacturer's statement of origin; or (II) listed on a form submitted to the commission by a dealer in accordance with Subsection (8)(d) if the length of the vessel measured under Subsection (8)(b) is not equal to the length of the vessel listed on the manufacturer's statement of origin; or (B) for a vessel other than a new vessel, is the length: (I) corresponding to the model number if the length of the vessel measured under Subsection (8)(b) is equal to the length of the vessel determined by reference to the model number; or (II) listed on a form submitted to the commission by an owner of the vessel in accordance with Subsection (8)(d) if the length of the vessel measured under Subsection (8)(b) is not equal to the length of the vessel determined by reference to the model number; and (ii) (A) is determined at the time of the: (I) first registration as defined in Section 41-1a-102 that occurs on or after January 1, 2006; or (II) first renewal of registration that occurs on or after January 1, 2006; and (B) may be determined after the time described in Subsection (8)(c)(ii)(A) only if the commission requests that a dealer or an owner submit a form to the commission in accordance with Subsection (8)(d). (d) (i) A form under Subsection (8)(c) shall: (A) be developed by the commission; (B) be provided by the commission to: (I) a dealer; or (II) an owner of a vessel; (C) provide for the reporting of the length of a vessel; (D) be submitted to the commission at the time the length of the vessel is determined in accordance with Subsection (8)(c)(ii); (E) be signed by: (I) if the form is submitted by a dealer, that dealer; or (II) if the form is submitted by an owner of the vessel, an owner of the vessel; and (F) include a certification that the information set forth in the form is true. (ii) A certification made under Subsection (8)(d)(i)(F) is considered as if made under oath and subject to the same penalties as provided by law for perjury. (iii) (A) A dealer or an owner that submits a form to the commission under Subsection (8)(c) is considered to have given the dealer's or owner's consent to an audit or review by: (I) the commission; (II) the county assessor; or (III) the commission and the county assessor. (B) The consent described in Subsection (8)(d)(iii)(A) is a condition to the acceptance of any form. (9) (a) A county that collected a qualifying payment from a qualifying person during the refund period shall issue a refund to the qualifying person as described in Subsection (9)(b) if: (i) the difference described in Subsection (9)(b) is $1 or more; and (ii) the qualifying person submitted a form in accordance with Subsections (9)(c) and (d). (b) The refund amount shall be calculated as follows: (i) for a qualifying vehicle, the refund amount is equal to the difference between: (A) the qualifying payment the qualifying person paid on the qualifying vehicle during the refund period; and (B) the amount of the statewide uniform fee: (I) for that qualifying vehicle; and (II) that the qualifying person would have been required to pay: (Aa) during the refund period; and (Bb) in accordance with this section had Laws of Utah 2006, Fifth Special Session, Chapter 3, Section 1, been in effect during the refund period; and (ii) for a qualifying watercraft, the refund amount is equal to the difference between: (A) the qualifying payment the qualifying person paid on the qualifying watercraft during the refund period; and (B) the amount of the statewide uniform fee: (I) for that qualifying watercraft; and (II) that the qualifying person would have been required to pay: (Aa) during the refund period; and (Bb) in accordance with this section had Laws of Utah 2006, Fifth Special Session, Chapter 3, Section 1, been in effect during the refund period. (c) Before the county issues a refund to the qualifying person in accordance with Subsection (9)(a) the qualifying person shall submit a form to the county to verify the qualifying person is entitled to the refund. (d) (i) A form under Subsection (9)(c) or (10) shall: (A) be developed by the commission; (B) be provided by the commission to the counties; (C) be provided by the county to the qualifying person or tangible personal property owner; (D) provide for the reporting of the following: (I) for a qualifying vehicle: (Aa) the type of qualifying vehicle; and (Bb) the amount of cubic centimeters displacement; and (II) for a qualifying watercraft: (Aa) the length of the qualifying watercraft; (Bb) the age of the qualifying watercraft; and (Cc) the type of qualifying watercraft; (E) be signed by the qualifying person or tangible personal property owner; and (F) include a certification that the information set forth in the form is true. (ii) A certification made under Subsection (9)(d)(i)(F) is considered as if made under oath and subject to the same penalties as provided by law for perjury. (iii) (A) A qualifying person or tangible personal property owner that submits a form to a county under Subsection (9)(c) or (10) is considered to have given the qualifying person's consent to an audit or review by: (I) the commission; (II) the county assessor; or (III) the commission and the county assessor. (B) The consent described in Subsection (9)(d)(iii)(A) is a condition to the acceptance of any form. (e) The county shall make changes to the commission's records with the information received by the county from the form submitted in accordance with Subsection (9)(c). (10) A county shall change its records regarding an item of qualifying tangible personal property if the tangible personal property owner submits a form to the county in accordance with Subsection (9)(d). (11) (a) For purposes of this Subsection (11), "owner of tangible personal property" means a person that was required to pay a uniform statewide fee: (i) during the refund period; (ii) in accordance with this section; and (iii) on an item of tangible personal property subject to the uniform statewide fees imposed by this section. (b) A county that collected revenues from uniform statewide fees imposed by this section during the refund period shall notify an owner of tangible personal property: (i) of the tangible personal property classification changes made to this section pursuant to Laws of Utah 2006, Fifth Special Session, Chapter 3, Section 1; (ii) that the owner of tangible personal property may obtain and file a form to modify the county's records regarding the owner's tangible personal property; and (iii) that the owner may be entitled to a refund pursuant to Subsection (9).
Utah Code § 59-7-519 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-519
§ 59-7-519. Period of limitation for making assessments -- Change, correction, or amendment of federal income tax -- Duty of corporation to notify state -- Extensions.
Status: in_force

(1) (a) Subject to the other provisions of this section, the amount of taxes imposed by this chapter shall be assessed within three years after a return is filed. (b) After the expiration of the time period described in Subsection (1)(a), a proceeding in court may not be made without assessment for the collection of the taxes described in Subsection (1)(a). (2) In the case of a deficiency attributable to the application of a net loss carryback, the deficiency may be assessed at any time before the expiration of the period within which a deficiency for the taxable year of the net loss that results in the carryback may be assessed. (3) If the amount of federal taxable income for any year of any corporation as returned to the United States treasury department is changed or corrected by the commissioner of internal revenue or other officer of the United States or other competent authority, or where a renegotiation of a contract or subcontract with the United States results in a change of federal taxable income, a taxpayer shall: (a) report the change or corrected net income within 90 days after the final determination of the change or correction as required to the commission; and (b) concede the accuracy of the determination or state where the determination is erroneous. (4) Any corporation filing an amended return with the United States treasury department shall also file, within 90 days after the corporation files the amended return with the United States treasury department, an amended return with the commission that contains the information the commission requires. (5) If a corporation fails to report a change or correction by the commissioner of internal revenue, other officer of the United States, or other competent authority or fails to file an amended return, any deficiency resulting from the change or correction may be assessed and collected within three years after the change, correction, or amended return is reported to or filed with the federal government. (6) If any corporation agrees with the commissioner of internal revenue for an extension, or a renewal of an extension, of the period for proposing and assessing deficiencies in federal income tax for any year, the period for sending a notice of proposed Utah tax deficiencies for that year is the later of: (a) three years after the return is filed; or (b) six months after the date of the expiration of the agreed period for assessing deficiencies in federal income tax. (7) The extensions described in Section 59-1-1418 apply to this section.
Utah Code § 59-2-918.6 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-918.6
§ 59-2-918.6. New and remaining school district budgets -- Advertisement -- Public hearing.
Status: in_force

(1) As used in this section, "existing school district," "new school district," and "remaining school district" are as defined in Section 53G-3-102. (2) For the first fiscal year in which a new school district created under Section 53G-3-302 assumes responsibility for providing student instruction, the new school district and the remaining school district or districts may not impose a property tax unless the district imposing the tax: (a) advertises its intention to do so in accordance with Subsection (3); and (b) holds a public hearing in accordance with Subsection (4). (3) The advertisement required by this section: (a) may be combined with the advertisement described in Section 59-2-919; (b) shall be at least 1/4 of a page in size and shall meet the type, placement, and frequency requirements established under Section 59-2-919; and (c) shall specify the date, time, and location of the public hearing at which the levy will be considered and shall set forth the total amount of the district's proposed property tax levy and the tax impact on an average residential and business property located within the taxing entity compared to the property tax levy imposed in the prior year by the existing school district. (4) (a) The date, time, and place of public hearings required by this section shall be included on the notice provided to property owners pursuant to Section 59-2-919.1. (b) If a final decision regarding the property tax levy is not made at the public hearing, the school district shall announce at the public hearing the scheduled time and place for consideration and adoption of the budget and property tax levies.
Utah Code § 59-8-101 — Utah Code / Title 59 / Chapter 59-8 / § 59-8-101
§ 59-8-101. Title.
Status: in_force

This chapter is known as the "Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act."
Utah Code § 59-10-119 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-119
§ 59-10-119. Returns by husband and wife if husband or wife is a nonresident.
Status: in_force

(1) If the adjusted gross income of a husband and wife who are both nonresidents of this state is reported or determined on separate federal individual income tax returns, the husband's and wife's state taxable incomes in this state shall be separately determined. (2) If the adjusted gross income of a husband and wife who are both nonresidents of this state is reported or determined on a joint federal individual income tax return, the husband's and wife's tax shall be reported or determined in this state on a joint return. (3) (a) If one spouse is a nonresident of this state and the other spouse is a resident of this state, separate taxes shall be determined on each spouse's separate state taxable incomes on forms prescribed by the commission. (b) Notwithstanding Subsection (3)(a), a husband and wife may elect to be considered to be residents of this state for purposes of determining state taxable income for a taxable year. (c) If one spouse who is a nonresident of this state and the other spouse who is a resident of this state file a joint federal income tax return, but determine state taxable income separately, the spouses shall compute their taxable incomes in this state as if their adjusted gross incomes had been determined separately.
Utah Code § 59-7-116 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-116
§ 59-7-116. Taxation of regulated investment companies.
Status: in_force

(1) A regulated investment company or a fund of such a company, as defined in Sections 851(a) or 851(g), Internal Revenue Code, which is organized under the laws of Utah, shall determine Utah taxable income as follows: (a) calculate investment company taxable income, as determined in Section 852(b)(2), Internal Revenue Code; (b) add any municipal interest and the exclusion of net capital gain provided in Section 852(b)(2)(A), Internal Revenue Code; and (c) subtract the deduction for the capital gain dividends and exempt interest dividends as defined in Sections 852(b)(3)(C) and 852(b)(5), Internal Revenue Code. (2) A regulated investment company which is organized under the laws of Utah or a fund of such a company, shall be taxed at the same rate and in the same manner as a corporation as provided in this chapter.
Utah Code § 59-2-405.3 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-405.3
§ 59-2-405.3. Uniform statewide fee on motor homes -- Distribution of revenues.
Status: in_force

(1) For purposes of this section, "motor home" means: (a) a motor home, as defined in Section 13-14-102, that is required to be registered with the state; or (b) a self-propelled vehicle that is: (i) modified for primary use as a temporary dwelling for travel, recreational, or vacation use; and (ii) required to be registered with the state. (2) In accordance with Utah Constitution Article XIII, Section 2, Subsection (6), a motor home is: (a) exempt from the tax imposed by Section 59-2-103; and (b) in lieu of the tax imposed by Section 59-2-103, subject to a uniform statewide fee described in Subsection (3). (3) The uniform statewide fee for a motor home is:Age of Motor HomeUniform Statewide Fee15 or more years$9012 or more years but less than 15 years$1809 or more years but less than 12 years$3156 or more years but less than 9 years$4253 or more years but less than 6 years$540Less than 3 years$690 (4) Notwithstanding Section 59-2-407, a motor home subject to the uniform statewide fee imposed by this section that is brought into the state shall, as a condition of registration, be subject to the uniform statewide fee unless all property taxes or uniform fees imposed by the state of origin have been paid for the current calendar year. (5) (a) Each county shall distribute the revenue collected by the county from the uniform statewide fee imposed by this section to each taxing entity in which each motor home subject to the uniform statewide fee is located in the same proportion in which revenue collected from the ad valorem property tax is distributed. (b) Each taxing entity described in Subsection (5)(a) that receives revenue from the uniform statewide fee imposed by this section shall distribute the revenue in the same proportion in which revenue collected from the ad valorem property tax is distributed. (6) An appeal relating to the uniform statewide fee imposed on a motor home by this section shall be filed pursuant to Section 59-2-1005.
Utah Code § 59-14-104 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-104
§ 59-14-104. Rate reduction for modified risk tobacco products.
Status: in_force

(1) Beginning July 1, 2021, the tax imposed under this chapter is reduced in accordance with Subsection (2): (a) on the first day of a calendar quarter; and (b) after a 90-day period beginning on the day on which the commission receives a notice from the manufacturer of a product that has received a modified risk tobacco product order from the United States Food and Drug Administration. (2) The tax imposed under this chapter is reduced by: (a) 50% for any product that is issued a modified risk tobacco product order under 21 U.S.C. Sec. 387k(g)(1); and (b) 25% for any product that is issued a modified risk tobacco product order under 21 U.S.C. Sec. 387k(g)(2).
Utah Code § 59-2-919.1 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-919.1
§ 59-2-919.1. Notice of property valuation and tax changes.
Status: in_force

7/1/2026 (1) On or before July 22 of each year, in addition to the notice requirements of Section 59-2-919, the county auditor shall notify each owner of real estate who is listed on the assessment roll. (2) The notice described in Subsection (1) shall: (a) except as provided in Subsection (5), be sent to all owners of real property by mail 10 or more days before the day on which: (i) the county board of equalization meets; and (ii) the taxing entity holds a public hearing on the proposed increase in the certified tax rate; (b) be on a form that: (i) the commission approves; and (ii) is uniform in content in all counties in the state; and (c) contain for each property: (i) the assessor's determination of the value of the property; (ii) the taxable value of the property; (iii) for property assessed by the county assessor: (A) instructions on how the taxpayer may file an application with the county board of equalization to appeal the valuation or equalization of the property under Section 59-2-1004, including instructions for filing an application through electronic means; and (B) the deadline for the taxpayer to make an application to appeal the valuation or equalization of the property under Section 59-2-1004; (iv) for property assessed by the commission: (A) instructions on how the taxpayer may file an application with the commission for a hearing on an objection to the valuation or equalization of the property under Section 59-2-1007; (B) the deadline for the taxpayer to apply to the commission for a hearing on an objection to the valuation or equalization of the property under Section 59-2-1007; and (C) a statement that the taxpayer may not appeal the valuation or equalization of the property to the county board of equalization; (v) itemized tax information for all applicable taxing entities, including: (A) the dollar amount of the taxpayer's tax liability for the property in the prior year; and (B) the dollar amount of the taxpayer's tax liability under the current rate; (vi) the following, stated separately: (A) the charter school levy described in Section 53F-2-703; (B) the multicounty assessing and collecting levy described in Section 59-2-1602; (C) the county assessing and collecting levy described in Subsection Section 59-2-1602; (D) levies for debt service voted on by the public; (E) levies imposed for special purposes under Section 10-6-133.4; (F) for property located in a county of the first class, as classified in Section 17-60-104, a levy imposed for a city library under Subsection 10-6-133.5(5); (G) the minimum basic tax rate as defined in Section 53F-2-301; and (H) if applicable, the annual payment described in Subsection 63H-1-501(4)(a); (vii) the tax impact on the property; (viii) the date, time, and place of the required public hearing for each entity; (ix) property tax information pertaining to: (A) taxpayer relief; and (B) the residential exemption described in Section 59-2-103; (x) information specifically authorized to be included on the notice under this chapter; (xi) the last property review date of the property as defined in Section 59-2-303.1; (xii) instructions on how the taxpayer may obtain additional information regarding the valuation of the property, including the characteristics and features of the property, from: (A) a website maintained by the county; or (B) the statewide web portal developed and maintained in accordance with Section 59-2-1606 for uniform access to property characteristics and features; and (xiii) other information approved by the commission. (3) If a taxing entity that is subject to the notice and hearing requirements of Subsection 59-2-919(4) proposes a tax increase, the notice described in Subsection (1) shall state, in addition to the information required by Subsection (2): (a) the dollar amount of the taxpayer's tax liability if the proposed increase is approved; (b) the difference between the dollar amount of the taxpayer's tax liability if the proposed increase is approved and the dollar amount of the taxpayer's tax liability under the current rate, placed in close proximity to the information described in Subsection (2)(c)(viii); (c) the percentage increase that the dollar amount of the taxpayer's tax liability under the proposed tax rate represents as compared to the dollar amount of the taxpayer's tax liability under the current tax rate; and (d) for each taxing entity proposing a tax increase, the dollar amount of additional ad valorem tax revenue, as defined in Section 59-2-919, that would be generated each year if the proposed tax increase is approved. (4) In addition to any other tax relief information required under Subsection (2)(c)(ix)(A), a notice sent to a residential property shall: (a) state, "If you are 65 years old or older, disabled, or experiencing extreme hardship, and this property is your primary residence, you may be eligible to defer payment of this property tax."; and (b) include a telephone number, or a website address on which a telephone number is prominently listed, that the property owner may call to obtain additional information about applying for a deferral. (5) (a) Subject to the other provisions of this Subsection (5), a county auditor may provide, at the county auditor's discretion, the notice required by this section to a taxpayer by electronic means if a taxpayer makes an election, according to procedures determined by the county auditor, to receive the notice by electronic means. (b) (i) If a county auditor sends a notice required by this section by electronic means, the county auditor shall attempt to verify whether a taxpayer receives the notice. (ii) If the county auditor cannot verify receipt of the notice sent by electronic means 14 days or more before the county board of equalization meets and the taxing entity holds a public hearing on a proposed increase in the certified tax rate, the county auditor shall send the notice required by this section by mail as provided in Subsection (2). (c) A taxpayer may revoke an election to receive the notice required by this section by electronic means if the taxpayer provides written notice to the county auditor on or before April 30. (d) An election or a revocation of an election under this Subsection (5): (i) does not relieve a taxpayer of the duty to pay a tax due under this chapter on or before the due date for paying the tax; or (ii) does not alter the requirement that a taxpayer appealing the valuation or the equalization of the taxpayer's real property submit the application for appeal within the time period provided in Subsection 59-2-1004(3). (e) A county auditor shall provide the notice required by this section as provided in Subsection (2), until a taxpayer makes a new election in accordance with this Subsection (5), if: (i) the taxpayer revokes an election in accordance with Subsection (5)(c) to receive the notice required by this section by electronic means; or (ii) the county auditor finds that the taxpayer's electronic contact information is invalid. (f) A person is considered to be a taxpayer for purposes of this Subsection (5) regardless of whether the property that is the subject of the notice required by this section is exempt from taxation.7/1/2026 (1) On or before July 22 of each year, in addition to the notice requirements of Section 59-2-919, the county auditor shall notify each owner of real estate who is listed on the assessment roll. (2) The notice described in Subsection (1) shall: (a) except as provided in Subsection (5), be sent to all owners of real property by mail 10 or more days before the day on which: (i) the county board of equalization meets; and (ii) the taxing entity holds a public hearing on the proposed increase in the certified tax rate; (b) be on a form that: (i) the commission approves; and (ii) is uniform in content in all counties in the state; and (c) contain for each property: (i) the assessor's determination of the value of the property; (ii) the taxable value of the property; (iii) for property assessed by the county assessor: (A) instructions on how the taxpayer may file an application with the county board of equalization to appeal the valuation or equalization of the property under Section 59-2-1004, including instructions for filing an application through electronic means; and (B) the deadline for the taxpayer to make an application to appeal the valuation or equalization of the property under Section 59-2-1004; (iv) for property assessed by the commission: (A) instructions on how the taxpayer may file an application with the commission for a hearing on an objection to the valuation or equalization of the property under Section 59-2-1007; (B) the deadline for the taxpayer to apply to the commission for a hearing on an objection to the valuation or equalization of the property under Section 59-2-1007; and (C) a statement that the taxpayer may not appeal the valuation or equalization of the property to the county board of equalization; (v) itemized tax information for all applicable taxing entities, including: (A) the dollar amount of the taxpayer's tax liability for the property in the prior year; and (B) the dollar amount of the taxpayer's tax liability under the current rate; (vi) the following, stated separately: (A) the charter school levy described in Section 53F-2-703; (B) the multicounty assessing and collecting levy described in Section 59-2-1602; (C) the county assessing and collecting levy described in Subsection Section 59-2-1602; (D) levies for debt service voted on by the public; (E) levies imposed for special purposes under Section 10-6-133.4; (F) for property located in a county of the first class, as classified in Section 17-60-104, a levy imposed for a city library under Subsection 10-6-133.5(5); (G) the minimum basic tax rate as defined in Section 53F-2-301; and (H) if applicable, the annual payment described in Subsection 63H-1-501(4)(a); (vii) the tax impact on the property; (viii) the date, time, and place of the required public hearing for each entity; (ix) property tax information pertaining to: (A) taxpayer relief; and (B) the residential exemption described in Section 59-2-103; (x) information specifically authorized to be included on the notice under this chapter; (xi) the last property review date of the property as defined in Section 59-2-303.1; (xii) instructions on how the taxpayer may obtain additional information regarding the valuation of the property, including the characteristics and features of the property, from: (A) a website maintained by the county; or (B) the statewide web portal developed and maintained in accordance with Section 59-2-1606 for uniform access to property characteristics and features; and (xiii) other information approved by the commission. (3) If a taxing entity that is subject to the notice and hearing requirements of Subsection 59-2-919(4) proposes a tax increase, the notice described in Subsection (1) shall state, in addition to the information required by Subsection (2): (a) the dollar amount of the taxpayer's tax liability if the proposed increase is approved; (b) the difference between the dollar amount of the taxpayer's tax liability if the proposed increase is approved and the dollar amount of the taxpayer's tax liability under the current rate, placed in close proximity to the information described in Subsection (2)(c)(viii); (c) the percentage increase that the dollar amount of the taxpayer's tax liability under the proposed tax rate represents as compared to the dollar amount of the taxpayer's tax liability under the current tax rate; and (d) for each taxing entity proposing a tax increase, the dollar amount of additional ad valorem tax revenue, as defined in Section 59-2-919, that would be generated each year if the proposed tax increase is approved. (4) In addition to any other tax relief information required under Subsection (2)(c)(ix)(A), a notice sent to a residential property shall: (a) state, "If you are 65 years old or older, disabled, or experiencing extreme hardship, and this property is your primary residence, you may be eligible to defer payment of this property tax."; and (b) include a telephone number, or a website address on which a telephone number is prominently listed, that the property owner may call to obtain additional information about applying for a deferral. (5) (a) Subject to the other provisions of this Subsection (5), a county auditor may provide, at the county auditor's discretion, the notice required by this section to a taxpayer by electronic means if a taxpayer makes an election, according to procedures determined by the county auditor, to receive the notice by electronic means. (b) (i) If a county auditor sends a notice required by this section by electronic means, the county auditor shall attempt to verify whether a taxpayer receives the notice. (ii) If the county auditor cannot verify receipt of the notice sent by electronic means 14 days or more before the county board of equalization meets and the taxing entity holds a public hearing on a proposed increase in the certified tax rate, the county auditor shall send the notice required by this section by mail as provided in Subsection (2). (c) A taxpayer may revoke an election to receive the notice required by this section by electronic means if the taxpayer provides written notice to the county auditor on or before April 30. (d) An election or a revocation of an election under this Subsection (5): (i) does not relieve a taxpayer of the duty to pay a tax due under this chapter on or before the due date for paying the tax; or (ii) does not alter the requirement that a taxpayer appealing the valuation or the equalization of the taxpayer's real property submit the application for appeal within the time period provided in Subsection 59-2-1004(3). (e) A county auditor shall provide the notice required by this section as provided in Subsection (2), until a taxpayer makes a new election in accordance with this Subsection (5), if: (i) the taxpayer revokes an election in accordance with Subsection (5)(c) to receive the notice required by this section by electronic means; or (ii) the county auditor finds that the taxpayer's electronic contact information is invalid. (f) A person is considered to be a taxpayer for purposes of this Subsection (5) regardless of whether the property that is the subject of the notice required by this section is exempt from taxation.
Utah Code § 59-12-211 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-211
§ 59-12-211. Definitions -- Location of certain transactions -- Reports to commission -- Direct payment provision for a seller making certain purchases -- Exceptions.
Status: in_force

(1) As used in this section: (a) (i) "Receipt" and "receive" mean: (A) taking possession of tangible personal property; (B) making first use of a service; or (C) for a product transferred electronically, the earlier of: (I) taking possession of the product transferred electronically; or (II) making first use of the product transferred electronically. (ii) "Receipt" and "receive" do not include possession by a shipping company on behalf of a purchaser. (b) "Transportation equipment" means: (i) a locomotive or rail car that is used to carry a person or property in interstate commerce; (ii) a truck or truck-tractor: (A) with a gross vehicle weight rating of 10,001 pounds or more; (B) registered under Section 41-1a-301; and (C) operated under the authority of a carrier authorized and certificated: (I) by the United States Department of Transportation or another federal authority; and (II) to engage in carrying a person or property in interstate commerce; (iii) a trailer, semitrailer, or passenger bus that is: (A) registered under Section 41-1a-301; and (B) operated under the authority of a carrier authorized and certificated: (I) by the United States Department of Transportation or another federal authority; and (II) to engage in carrying a person or property in interstate commerce; (iv) an aircraft that is operated by an air carrier authorized and certificated: (A) by the United States Department of Transportation or another federal or foreign authority; and (B) to engage in carrying a person or property in interstate commerce; or (v) a container designed for use on, or a component part attached or secured on, an item of equipment listed in Subsections (1)(b)(i) through (iv). (2) Except as provided in Subsections (8) and (14), if tangible personal property, a product transferred electronically, or a service that is subject to taxation under this chapter is received by a purchaser at a business location of a seller, the location of the transaction is the business location of the seller. (3) Subject to Subsection (10), and except as provided in Subsections (7), (8), (9), (11), and (14), if tangible personal property, a product transferred electronically, or a service that is subject to taxation under this chapter is not received by a purchaser at a business location of a seller, the location of the transaction is the location where the purchaser takes receipt of the tangible personal property or service. (4) Subject to Subsection (10), and except as provided in Subsections (7), (8), (9), (11), and (14), if Subsection (2) or (3) does not apply, the location of the transaction is the location indicated by an address for or other information on the purchaser if: (a) the address or other information is available from the seller's business records; and (b) use of the address or other information from the seller's records does not constitute bad faith. (5) (a) Subject to Subsection (10), and except as provided in Subsections (7), (8), (9), (11), and (14), if Subsection (2), (3), or (4) does not apply, the location of the transaction is the location indicated by an address for the purchaser if: (i) the address is obtained during the consummation of the transaction; and (ii) use of the address described in Subsection (5)(a)(i) does not constitute bad faith. (b) An address used under Subsection (5)(a) includes the address of a purchaser's payment instrument if no other address is available. (6) Subject to Subsection (10), and except as provided in Subsections (7), (8), (9), (11), and (14), if Subsection (2), (3), (4), or (5) does not apply or if a seller does not have sufficient information to apply Subsection (2), (3), (4), or (5), the location of the transaction is the location: (a) indicated by the address from which: (i) except as provided in Subsection (6)(a)(ii), for tangible personal property that is subject to taxation under this chapter, the tangible personal property is shipped; (ii) for computer software delivered electronically or for a product transferred electronically that is subject to taxation under this chapter, the computer software or product transferred electronically is first available for transmission by the seller; or (iii) for a service that is subject to taxation under this chapter, the service is provided; or (b) as determined by the seller with respect to a prepaid wireless calling service: (i) provided in Subsection (6)(a)(iii); or (ii) associated with the mobile telephone number. (7) (a) For purposes of this Subsection (7), "shared ZIP Code" means a nine-digit ZIP Code that is located within two or more local taxing jurisdictions. (b) If the location of a transaction determined under Subsections (3) through (6) is in a shared ZIP Code, the location of the transaction is: (i) if there is only one local taxing jurisdiction that imposes the lowest agreement combined tax rate for the shared ZIP Code, the local taxing jurisdiction that imposes the lowest agreement combined tax rate; or (ii) if two or more local taxing jurisdictions impose the lowest agreement combined tax rate for the shared ZIP Code, the local taxing jurisdiction that: (A) imposes the lowest agreement combined tax rate for the shared ZIP Code; and (B) has located within the local taxing jurisdiction the largest number of street addresses within the shared ZIP Code. (c) Notwithstanding any provision under this chapter authorizing or requiring the imposition of a sales and use tax, for purposes of Subsection (7)(b), a seller shall collect a sales and use tax imposed under this chapter at the lowest agreement combined tax rate imposed within the local taxing jurisdiction in which the transaction is located under Subsection (7)(b). (d) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules: (i) providing for the circumstances under which a seller has exercised due diligence in determining the nine-digit ZIP Code for an address; or (ii) notwithstanding Subsection (7)(b), for determining the local taxing jurisdiction within which a transaction is located if a seller is unable to determine the local taxing jurisdiction within which the transaction is located under Subsection (7)(b). (8) The location of a transaction made with a direct payment permit described in Section 59-12-107.1 is the location where receipt of the tangible personal property, product, or service by the purchaser occurs. (9) The location of a purchase of direct mail is the location determined in accordance with Section 59-12-123. (10) (a) Except as provided in Subsection (10)(b), the location of a transaction determined under Subsections (3) through (6), (8), or (9), is the local taxing jurisdiction within which: (i) the nine-digit ZIP Code assigned to the location determined under Subsections (3) through (6), (8), or (9) is located; or (ii) the five-digit ZIP Code assigned to the location determined under Subsections (3) through (6), (8), or (9) is located if: (A) a nine-digit ZIP Code is not available for the location determined under Subsections (3) through (6), (8), or (9); or (B) after exercising due diligence, a seller or certified service provider is unable to determine a nine-digit ZIP Code for the location determined under Subsections (3) through (6), (8), or (9). (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules for determining the local taxing jurisdiction within which a transaction is located if a seller or certified service provider is unable to determine the local taxing jurisdiction within which the transaction is located under Subsection (10)(a). (11) (a) As used in this Subsection (11), "florist delivery transaction" means a transaction commenced by a florist that transmits an order: (i) by: (A) telegraph; (B) telephone; or (C) a means of communication similar to Subsection (11)(a)(i)(A) or (B); and (ii) for delivery to another place: (A) in this state; or (B) outside this state. (b) Notwithstanding Subsections (3) through (6), beginning on January 1, 2009, and ending on December 31, 2009, the location of a florist delivery transaction is the business location of the florist that commences the florist delivery transaction. (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule: (i) define: (A) "business location"; and (B) "florist"; (ii) define what constitutes a means of communication similar to Subsection (11)(a)(i)(A) or (B); and (iii) provide procedures for determining when a transaction is commenced. (12) (a) Notwithstanding any other provision of this section and except as provided in Subsection (12)(b), if a purchaser uses computer software and there is not a transfer of a copy of that software to the purchaser, the location of the transaction is determined in accordance with Subsections (4) and (5). (b) If a purchaser uses computer software described in Subsection (12)(a) at more than one location, the location of the transaction shall be determined in accordance with rules made by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (13) (a) A tax collected under this chapter shall be reported to the commission on a form that identifies the location of each transaction that occurs during the return filing period. (b) The form described in Subsection (13)(a) shall be filed with the commission as required under this chapter. (14) This section does not apply to: (a) amounts charged by a seller for: (i) telecommunications service except for a prepaid calling service or a prepaid wireless calling service as provided in Subsection (6)(b) or Section 59-12-215; or (ii) the retail sale or transfer of: (A) a motor vehicle other than a motor vehicle that is transportation equipment; (B) an aircraft other than an aircraft that is transportation equipment; (C) a watercraft; (D) a modular home; (E) a manufactured home; or (F) a mobile home; or (iii) except as provided in Section 59-12-214, the lease or rental of tangible personal property other than tangible personal property that is transportation equipment; (b) a tax a person pays in accordance with Subsection 59-12-107(2)(f); or (c) a retail sale of tangible personal property or a product transferred electronically if: (i) the seller receives the order for the tangible personal property or product transferred electronically in this state; (ii) receipt of the tangible personal property or product transferred electronically by the purchaser or the purchaser's donee occurs in this state; (iii) the location where receipt of the tangible personal property or product transferred electronically by the purchaser occurs is determined in accordance with Subsections (3) through (5); and (iv) at the time the seller receives the order, the record keeping system that the seller uses to calculate the proper amount of tax imposed under this chapter captures the location where the order is received.
Utah Code § 59-1-1402 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1402
§ 59-1-1402. Definitions.
Status: in_force

As used in this part: (1) "Administrative cost" means a fee imposed to cover: (a) the cost of filing; (b) the cost of administering a garnishment; (c) the amount the commission pays to a depository institution in accordance with Part 17, Depository Institution Data Match System and Levy Act; or (d) a cost similar to Subsections (1)(a) through (c) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (2) "Books and records" means the following made available in printed or electronic format: (a) an account; (b) a book; (c) an invoice; (d) a memorandum; (e) a paper; (f) a record; or (g) an item similar to Subsections (2)(a) through (f) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (3) "Deficiency" means: (a) the amount by which a tax, fee, or charge exceeds the difference between: (i) the sum of: (A) the amount shown as the tax, fee, or charge by a person on the person's return; and (B) any amount previously assessed, or collected without assessment, as a deficiency; and (ii) any amount previously abated, credited, refunded, or otherwise repaid with respect to that tax, fee, or charge; or (b) if a person does not show an amount as a tax, fee, or charge on the person's return, or if a person does not make a return, the amount by which the tax, fee, or charge exceeds: (i) the amount previously assessed, or collected without assessment, as a deficiency; and (ii) any amount previously abated, credited, refunded, or otherwise repaid with respect to that tax, fee, or charge. (4) "Garnishment" means any legal or equitable procedure through which one or more of the following are required to be withheld for payment of an amount a person owes: (a) an asset of the person held by another person; or (b) the earnings of the person. (5) "Liability" means the following that a person is required to remit to the commission: (a) a tax, fee, or charge; (b) an addition to a tax, fee, or charge; (c) an administrative cost; (d) interest that accrues in accordance with Section 59-1-402; or (e) a penalty that accrues in accordance with Section 59-1-401. (6) (a) Subject to Subsection (6)(b), "mathematical error" is as defined in Section 6213(g)(2), Internal Revenue Code. (b) The reference to Section 6213(g)(2), Internal Revenue Code, in Subsection (6)(a) means: (i) the reference to Section 6213(g)(2), Internal Revenue Code, in effect for the taxable year; or (ii) a corresponding or comparable provision of the Internal Revenue Code as amended, redesignated, or reenacted. (7) (a) Except as provided in Subsection (7)(b), "tax, fee, or charge" means: (i) a tax, fee, or charge the commission administers under: (A) this title; (B) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; (C) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act; (D) Section 19-6-410.5; (E) Section 19-6-714; (F) Section 19-6-805; (G) Section 34A-2-202; (H) Section 40-6-14; or (I) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges; or (ii) another amount that by statute is administered by the commission. (b) "Tax, fee, or charge" does not include a tax, fee, or charge imposed under: (i) Title 41, Chapter 1a, Motor Vehicle Act, except for Section 41-1a-301; (ii) Title 41, Chapter 3, Motor Vehicle Business Regulation Act; (iii) Chapter 2, Property Tax Act; (iv) Chapter 3, Tax Equivalent Property Act; (v) Chapter 4, Privilege Tax; or (vi) Chapter 13, Part 5, Interstate Agreements. (8) "Transferee" means: (a) a devisee; (b) a distributee; (c) a donee; (d) an heir; (e) a legatee; or (f) a person similar to Subsections (8)(a) through (e) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
Utah Code § 59-12-2209 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2209
§ 59-12-2209. Enactment, repeal, or change in the rate of a sales and use tax under this part -- Annexation -- Notice.
Status: in_force

(1) Except as provided in Subsection (3) or (4), if a county, city, or town enacts or repeals a sales and use tax or changes the rate of a sales and use tax under this part, the enactment, repeal, or change shall take effect: (a) on the first day of a calendar quarter; and (b) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (2) from the county, city, or town. (2) The notice described in Subsection (1)(b) shall state: (a) that the county, city, or town will enact, repeal, or change the rate of a sales and use tax under this part; (b) the statutory authority for the sales and use tax described in Subsection (2)(a); (c) the date the enactment, repeal, or change will take effect; and (d) if the county, city, or town enacts the sales and use tax or changes the rate of the sales and use tax described in Subsection (2)(a), the rate of the sales and use tax. (3) (a) If the billing period for a transaction begins before the effective date of the enactment of a sales and use tax or a tax rate increase under this part, the enactment of the sales and use 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 sales and use tax or the tax rate increase. (b) If the billing period for a transaction begins before the effective date of the repeal of a sales and use tax or a tax rate decrease under this part, the repeal of the sales and use tax or the tax rate decrease applies to a billing period if the billing statement for the billing period is rendered on or after the effective date of the repeal of the sales and use tax or the tax rate decrease. (4) (a) If a sales and use tax due under this part on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a sales and use tax described in Subsection (1) takes effect: (i) on the first day of a calendar quarter; and (ii) beginning 60 days after the effective date of the enactment, repeal, or change in the rate of the sales and use tax under Subsection (1). (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (5) Except as provided in Subsection (7) or (8), if an annexation will result in the enactment, repeal, or change in the rate of a sales and use tax under this part for an annexing area, the enactment, repeal, or change shall take effect: (a) on the first day of a calendar quarter; and (b) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (6) from the county, city, or town that annexes the annexing area. (6) The notice described in Subsection (5) shall state: (a) that the annexation described in Subsection (5) will result in an enactment, repeal, or change in the rate of a sales and use tax under this part for the annexing area; (b) the statutory authority for the sales and use tax described in Subsection (6)(a); (c) the date the enactment, repeal, or change will take effect; and (d) if the annexation will result in the enactment or change in the rate of the sales and use tax described in Subsection (6)(a), the rate of the sales and use tax. (7) (a) If the billing period for a transaction begins before the effective date of the enactment of a sales and use tax or a tax rate increase under this part, the enactment of the sales and use 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 sales and use tax or the tax rate increase. (b) If the billing period for a transaction begins before the effective date of the repeal of a sales and use tax or a tax rate decrease under this part, the repeal of the sales and use tax or the tax rate decrease applies to a billing period if the billing statement for the billing period is rendered on or after the effective date of the repeal of the sales and use tax or the tax rate decrease. (8) (a) If a sales and use tax due under this part on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a sales and use tax described in Subsection (6) takes effect: (i) on the first day of a calendar quarter; and (ii) beginning 60 days after the effective date of the enactment, repeal, or change in the rate of the sales and use tax under Subsection (6). (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale."
Utah Code § 59-2-328 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-328
§ 59-2-328. Duty of auditor upon termination of treasurer's term of office.
Status: in_force

If the assessment book or the delinquent tax list is transferred from one treasurer to another, the county auditor shall credit the one and charge the other with the amount of taxes then outstanding.
Utah Code § 59-6-102.1 — Utah Code / Title 59 / Chapter 59-6 / § 59-6-102.1
§ 59-6-102.1. Exemption certificate -- Penalties -- Limit on filing exemption certificate.
Status: in_force

(1) For a taxable year, a business entity may file an exemption certificate claiming an exemption from the deduction and withholding requirements of this chapter if: (a) for that taxable year, the business entity is required to file a tax return with the commission; (b) for that taxable year, the business entity expects to claim a refund on a tax return of at least 75% of the amount that would otherwise be required to be deducted and withheld under this chapter; and (c) regardless of whether the business entity sells or otherwise disposes of the business entity's interest in the production of minerals, the business entity consents to the jurisdiction of the commission to enforce: (i) an amount required to be deducted and withheld under this chapter; or (ii) a penalty imposed under this chapter. (2) A business entity filing an exemption certificate in accordance with Subsection (1) shall file the exemption certificate: (a) with the: (i) producer; and (ii) commission; and (b) on a form prescribed by the commission. (3) (a) In addition to any other penalty provided by law, a business entity is subject to the penalty described in Subsection (3)(b) if the business entity: (i) files an exemption certificate in accordance with this section; and (ii) does not file a tax return with the commission for the taxable year for which the business entity files the exemption certificate described in Subsection (3)(a)(i). (b) For purposes of Subsection (3)(a), the penalty is 100% of the amount that the producer would have deducted and withheld under this chapter for the taxable year had the business entity not filed an exemption certificate under this section for that taxable year. (c) The commission shall collect the penalty described in Subsection (3)(b). (4) If a business entity is subject to the penalty described in Subsection (3), the business entity may not file an exemption certificate under this section for five taxable years beginning with the taxable year that the business entity is subject to the penalty described in Subsection (3). (5) In addition to any other penalty provided by law, a business entity is subject to a penalty of 5% of the amount that a producer would otherwise be required to deduct and withhold under this chapter for the taxable year if: (a) the business entity files an exemption certificate under this section for a taxable year; and (b) had the business entity not filed the exemption certificate under this section for the taxable year, the business entity: (i) would have been allowed to claim a refund on a tax return for the taxable year in an amount less than 75% of the amount required to be deducted and withheld under this chapter for the taxable year; or (ii) would not have been allowed to claim a refundable tax credit under Section 59-6-102 for the taxable year.
Utah Code § 59-7-207 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-207
§ 59-7-207. Corporations becoming subject to tax -- Assessment under other sections.
Status: in_force

If a corporation formerly subject to tax under Section 59-7-104 becomes subject to tax under this part, it shall file an information return for the income year in which the change occurs. The tax for the year in which the change occurs will be assessed under Section 59-7-104 and not under Section 59-7-201. For years subsequent to the year in which the change occurs, the tax will be assessed under Section 59-7-201.
Utah Code § 59-2a-702 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-702
§ 59-2a-702. Application -- Rulemaking authority.
Status: in_force

(1) (a) Except as provided in Section 59-2a-108 or Subsection (2), an applicant for deferral for the current tax year shall annually file an application on or before September 1 with the county in which the applicant's property is located. (b) An indigent individual may apply and potentially qualify for deferral under this part, Part 8, Nondiscretionary Deferral for Property with Qualifying Increase, or Part 9, Nondiscretionary Deferral for Elderly Property Owners, an abatement, or both. (2) A county shall extend the September 1 application deadline by one additional year if: (a) the applicant had been approved for a deferral under this part in the prior year; or (b) the county determines that: (i) the applicant or a member of the applicant's immediate family had an illness or injury that prevented the applicant from filing the application on or before the September 1 application deadline; (ii) a member of the applicant's immediate family died during the calendar year of the September 1 application deadline; (iii) the failure of the applicant to file the application on or before the September 1 application deadline was beyond the reasonable control of the applicant; or (iv) denial of an application would be unjust or unreasonable. (3) An applicant shall include in an application a signed statement that describes the eligibility of the applicant for deferral. (4) Both spouses shall sign an application if the application seeks a deferral or abatement on a residence: (a) in which both spouses reside; and (b) that the spouses own as joint tenants. (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement this section.
Utah Code § 59-12-202 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-202
§ 59-12-202. Legislative findings -- Commission authority.
Status: in_force

(1) The Legislature finds that: (a) intervention by counties, cities, and towns into the administration, operation, and enforcement of the local sales and use tax, particularly in the hearing and appeal process, increases the cost of administering both the local option sales and use tax and the state sales and use tax proceedings, and substantially delays the receipt of revenues for counties, cities, towns, and the state; and (b) the interests and concerns of counties, cities, and towns can be adequately protected through the commission's enforcement efforts. (2) The commission has exclusive authority to: (a) administer, operate, and enforce the local option sales and use tax, without interference from counties, cities, or towns; and (b) allow intervention by a county, city, or town only in the limited circumstances where a particular hearing or appeal may result in a significant lessening of the revenues of a single county, city, or town.
Utah Code § 59-12-2403 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2403
§ 59-12-2403. Enactment, repeal, or change in the rate of an emergency services tax -- Annexation -- Notice.
Status: in_force

7/1/2026 (1) (a) Except as provided in Subsection (2), and subject to Subsection (6), if a qualifying political subdivision enacts, reauthorizes, or repeals an emergency services tax or changes the rate of an emergency services tax, the enactment, reauthorization, 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 that meets the requirements of Subsection (1)(b) from the qualifying political subdivision. (b) The notice described in Subsection (1)(a)(ii) shall state: (i) that the qualifying political subdivision will enact, reauthorize, repeal, or change the rate of an emergency services tax; (ii) the statutory authority for the emergency services tax; (iii) the effective date of the enactment, reauthorization, repeal, or change in the rate of the emergency services tax; and (iv) if the qualifying political subdivision enacts, reauthorizes, or changes the rate of the emergency services tax, the rate of the emergency services tax. (2) (a) If the billing period for a transaction begins before the effective date of the enactment or reauthorization of an emergency services tax or the increase in the rate of an emergency services tax, the enactment or reauthorization of the tax or the tax rate increase shall take effect on the first day of the first billing period that begins after the effective date of the enactment or reauthorization of the tax or the tax rate increase. (b) If the billing period for a transaction begins before the effective date of the repeal of an emergency services tax or the decrease in the rate of an emergency services tax, the repeal of the tax or the tax rate decrease shall take effect on the first day of the last billing period that began before the effective date of the repeal of the tax or the tax rate decrease. (c) If a tax due under this part on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, reauthorization, repeal, or change in the rate of a tax described in Subsection (1)(a) shall take effect: (i) on the first day of a calendar quarter; and (ii) beginning 60 days after the effective date of the enactment, reauthorization, repeal, or change in the rate of the tax under Subsection (1)(a). (3) (a) Except as provided in Subsection (4), if an annexation will result in the enactment, repeal, or change in the rate of an emergency services tax 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 political subdivision 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 the enactment, repeal, or change in the rate of an emergency services tax for the annexing area; (ii) the statutory authority for the emergency services tax; (iii) the effective date of the enactment, repeal, or change in the rate of the emergency services tax; and (iv) if the annexation results in the enactment or change in the rate of an emergency services tax for the annexing area, the rate of the emergency services tax. (4) (a) If the billing period for a transaction begins before the effective date of the enactment of an emergency services tax or the increase in the rate of an emergency services tax, the enactment of the tax or the tax rate increase shall take effect on the first day of the first billing period that begins after the effective date of the enactment of the tax or the tax rate increase. (b) If the billing period for a transaction begins before the effective date of the repeal of an emergency services tax or the decrease in the rate of an emergency services tax, the repeal of the tax or the tax rate decrease shall take effect on the first day of the last billing period that began before the effective date of the repeal of the tax or the tax rate decrease. (c) If a tax due under this part on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a tax described in Subsection (3)(a) shall take effect: (i) on the first day of a calendar quarter; and (ii) beginning 60 days after the effective date of the enactment, repeal, or change in the rate of the tax under Subsection (3)(a). (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, and for purposes of Subsections (2)(c) and (4)(c), the commission may by rule define the term "catalogue sale." (6) (a) If a qualifying political subdivision reauthorizes a tax under this part in accordance with Subsection 59-12-2402(5)(c), the qualifying political subdivision shall provide to the commission notice of the reauthorization that meets the requirements of Subsection (1)(b) at least 90 days before the first day of the calendar quarter in which the reauthorization first takes effect. (b) The commission may not enforce a tax under this part due for reauthorization unless the commission receives timely notice of the reauthorization as provided in Subsection (6)(a).7/1/2026 (1) (a) Except as provided in Subsection (2), and subject to Subsection (6), if a qualifying political subdivision enacts, reauthorizes, or repeals an emergency services tax or changes the rate of an emergency services tax, the enactment, reauthorization, 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 that meets the requirements of Subsection (1)(b) from the qualifying political subdivision. (b) The notice described in Subsection (1)(a)(ii) shall state: (i) that the qualifying political subdivision will enact, reauthorize, repeal, or change the rate of an emergency services tax; (ii) the statutory authority for the emergency services tax; (iii) the effective date of the enactment, reauthorization, repeal, or change in the rate of the emergency services tax; and (iv) if the qualifying political subdivision enacts, reauthorizes, or changes the rate of the emergency services tax, the rate of the emergency services tax. (2) (a) If the billing period for a transaction begins before the effective date of the enactment or reauthorization of an emergency services tax or the increase in the rate of an emergency services tax, the enactment or reauthorization of the tax or the tax rate increase shall take effect on the first day of the first billing period that begins after the effective date of the enactment or reauthorization of the tax or the tax rate increase. (b) If the billing period for a transaction begins before the effective date of the repeal of an emergency services tax or the decrease in the rate of an emergency services tax, the repeal of the tax or the tax rate decrease shall take effect on the first day of the last billing period that began before the effective date of the repeal of the tax or the tax rate decrease. (c) If a tax due under this part on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, reauthorization, repeal, or change in the rate of a tax described in Subsection (1)(a) shall take effect: (i) on the first day of a calendar quarter; and (ii) beginning 60 days after the effective date of the enactment, reauthorization, repeal, or change in the rate of the tax under Subsection (1)(a). (3) (a) Except as provided in Subsection (4), if an annexation will result in the enactment, repeal, or change in the rate of an emergency services tax 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 political subdivision 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 the enactment, repeal, or change in the rate of an emergency services tax for the annexing area; (ii) the statutory authority for the emergency services tax; (iii) the effective date of the enactment, repeal, or change in the rate of the emergency services tax; and (iv) if the annexation results in the enactment or change in the rate of an emergency services tax for the annexing area, the rate of the emergency services tax. (4) (a) If the billing period for a transaction begins before the effective date of the enactment of an emergency services tax or the increase in the rate of an emergency services tax, the enactment of the tax or the tax rate increase shall take effect on the first day of the first billing period that begins after the effective date of the enactment of the tax or the tax rate increase. (b) If the billing period for a transaction begins before the effective date of the repeal of an emergency services tax or the decrease in the rate of an emergency services tax, the repeal of the tax or the tax rate decrease shall take effect on the first day of the last billing period that began before the effective date of the repeal of the tax or the tax rate decrease. (c) If a tax due under this part on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a tax described in Subsection (3)(a) shall take effect: (i) on the first day of a calendar quarter; and (ii) beginning 60 days after the effective date of the enactment, repeal, or change in the rate of the tax under Subsection (3)(a). (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, and for purposes of Subsections (2)(c) and (4)(c), the commission may by rule define the term "catalogue sale." (6) (a) If a qualifying political subdivision reauthorizes a tax under this part in accordance with Subsection 59-12-2402(5)(c), the qualifying political subdivision shall provide to the commission notice of the reauthorization that meets the requirements of Subsection (1)(b) at least 90 days before the first day of the calendar quarter in which the reauthorization first takes effect. (b) The commission may not enforce a tax under this part due for reauthorization unless the commission receives timely notice of the reauthorization as provided in Subsection (6)(a).
Utah Code § 59-2-301.8 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-301.8
§ 59-2-301.8. Assessment of multi-tenant residential property.
Status: in_force

(1) As used in this section: (a) "Multi-tenant residential property" means real and personal property where: (i) the real property: (A) is rented as 10 or more separate housing units; (B) meets the definition of residential property; and (C) qualifies for the residential exemption described in Section 59-2-103; and (ii) the personal property is: (A) located within the real property; and (B) owned by the same person as the real property. (b) "Multi-tenant residential property" does not include a tourist home, a hotel, a motel, or a trailer court accommodation and service that is regularly rented for fewer than 30 consecutive days. (2) (a) A county assessor may use an income approach to value multi-tenant residential properties within the county if the county assessor finds that the income approach is a valid indicator of fair market value for the multi-tenant residential property in the county. (b) A county assessor that chooses to value a multi-tenant residential property in accordance with this section shall use the same valuation method for all multi-tenant residential properties within the county. (c) On or before May 1, a county assessor shall notify the commission about the county's method for valuing multi-tenant residential properties if the county assessor: (i) (A) chooses to value multi-tenant residential properties in accordance with this section for the current tax year; and (B) did not choose to value multi-tenant residential properties in accordance with this section for the previous tax year; or (ii) (A) chose to value multi-tenant residential properties in accordance with this section for the previous tax year; and (B) is not choosing to value multi-tenant residential properties in accordance with this section for the current tax year. (3) (a) If a county assessor chooses to use the income approach to value multi-tenant residential properties, the county assessor may relieve the owners of any obligation to file the signed statement requested by the county under Section 59-2-306 for the owners' personal property located within the multi-tenant residential properties. (b) On or before May 1: (i) a county assessor that chooses to value multi-tenant residential properties in accordance with this section shall notify an owner that the owner is not required to file a signed statement if: (A) the county requests a signed statement under Section 59-2-306; (B) the county assessor relieves the owner of any obligation to file a signed statement in accordance with Subsection (3)(a); and (C) the county assessor did not relieve the owner of the signed statement obligation for the previous tax year; or (ii) a county assessor that chooses not to value multi-tenant residential properties in accordance with this section shall notify an owner of the obligation to file a signed statement if: (A) the county requests a signed statement under Section 59-2-306; and (B) the county assessor relieved the owner from filing a signed statement of personal property for the previous tax year. (4) For personal property for which an owner is relieved of the obligation to file a signed statement under Subsection (3): (a) (i) the county assessor shall assess the personal property in the same manner as real property under Part 3, County Assessment; and (ii) the county assessor or the county treasurer shall collect the tax on the personal property in the same manner as real property under Part 13, Collection of Taxes; (b) the county assessor is not required to list personal property separately in the assessment roll; and (c) the county auditor is not required to identify personal property separately on the statement to the commission required by Section 59-2-322.
Utah Code § 59-10-511 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-511
§ 59-10-511. Statement of tax withheld.
Status: in_force

For requirement that an employer furnish an employee a statement of tax withheld, see Section 59-10-406.
Utah Code § 59-1-403.1 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-403.1
§ 59-1-403.1. Disclosure of return information.
Status: in_force

(1) As used in this section: (a) "Office" means: (i) the Office of the Legislative Fiscal Analyst, established in Section 36-12-13; (ii) the Office of Legislative Research and General Counsel, established in Section 36-12-12; or (iii) the Governor's Office of Planning and Budget, created in Section 63J-4-201. (b) (i) "Return information" means information gained by the commission that is required to be attached to or included in a return filed with the commission. (ii) "Return information" does not include information that the commission is prohibited from disclosing by federal law, federal regulation, or federal publication. (2) (a) Notwithstanding Subsection 59-1-403(2), the commission, at the request of an office, shall provide to the office all return information with the items described in Subsection (2)(b) removed. (b) For purposes of a request for return information made under Subsection (2)(a), the commission shall redact or remove any name, address, social security number, or taxpayer identification number. (3) (a) An office may disclose return information received from the commission in accordance with this section only: (i) (A) as a fiscal estimate, fiscal note information, or statistical information; and (B) in a manner that reasonably protects the identification of a particular taxpayer; or (ii) to another office. (b) A person may not request return information, other than the return information that the office discloses in accordance with Subsection (3)(a), from an office under Title 63G, Chapter 2, Government Records Access and Management Act, or this section, if that office received the return information from the commission in accordance with this section. (c) An office may not disclose to a person that requests return information any return information other than the return information that the office discloses in accordance with Subsection (3)(a). (4) Any individual who violates Subsection (3)(a): (a) is guilty of a class A misdemeanor; and (b) shall be: (i) dismissed from office; and (ii) disqualified from holding public office in this state for a period of five years after dismissal. (5) (a) An office and the commission may enter into an agreement specifying the procedures for accessing, storing, and destroying return information requested in accordance with this section. (b) An office's access to return information is governed by this section, and except as provided in Subsection (5)(a), may not be limited by any agreement.
Utah Code § 59-10-513 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-513
§ 59-10-513. Verifications of returns.
Status: in_force

Except as the commission shall otherwise provide by rule, any return, declaration, statement, or other document required to be made under any provision of this chapter, or under rules promulgated hereunder, shall contain or be verified by a written declaration that it is made under the penalties of perjury.
Utah Code § 59-10-210 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-210
§ 59-10-210. Fiduciary adjustments.
Status: in_force

(1) A share of the fiduciary adjustments described in Subsection (2) shall be added to or subtracted from unadjusted income: (a) of: (i) a resident or nonresident estate or trust; or (ii) a resident or nonresident beneficiary of a resident or nonresident estate or trust; and (b) as provided in this section. (2) For purposes of Subsection (1), the fiduciary adjustments are the following amounts: (a) the additions to and subtractions from unadjusted income of a resident or nonresident estate or trust required by Section 59-10-202; and (b) a tax credit claimed by a resident or nonresident estate or trust as allowed by: (i) Section 59-6-102; (ii) Part 10, Nonrefundable Tax Credit Act; (iii) Part 11, Refundable Tax Credit Act; (iv) Section 59-13-202; or (v) Section 63N-2-213. (3) (a) The respective shares of an estate or trust and its beneficiaries, including for the purpose of this allocation a nonresident beneficiary, in the state fiduciary adjustments, shall be allocated in proportion to their respective shares of federal distributable net income of the estate or trust. (b) If the estate or trust described in Subsection (3)(a) has no federal distributable net income for the taxable year, the share of each beneficiary in the fiduciary adjustments shall be allocated in proportion to that beneficiary's share of the estate or trust income for the taxable year that is, under state law or the governing instrument, required to be distributed currently plus any other amounts of that income distributed in that taxable year. (c) After making the allocations required by Subsections (3)(a) and (b), any balance of the fiduciary adjustments shall be allocated to the estate or trust. (4) (a) The commission shall allow a fiduciary to use a method for determining the allocation of the fiduciary adjustments described in Subsection (2) other than the method described in Subsection (3) if using the method described in Subsection (3) results in an inequity: (i) in allocating the fiduciary adjustments described in Subsection (2); and (ii) if the inequity is substantial: (A) in amount; and (B) in relation to the total amount of the fiduciary adjustments described in Subsection (2). (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules authorizing a fiduciary to use a method for determining the allocation of the fiduciary adjustments described in Subsection (2) other than the method described in Subsection (3) if using the method described in Subsection (3) results in an inequity: (i) in allocating the fiduciary adjustments described in Subsection (2); and (ii) if the inequity is substantial: (A) in amount; and (B) in relation to the total amount of the fiduciary adjustments described in Subsection (2).
Utah Code § 59-28-103 — Utah Code / Title 59 / Chapter 59-28 / § 59-28-103
§ 59-28-103. Imposition -- Rate -- Revenue distribution.
Status: in_force

(1) Subject to the other provisions of this chapter, the state shall impose a tax on the transactions described in Subsection 59-12-103(1)(i) at: (a) the initial rate; and (b) the secondary rate. (2) The tax imposed under this chapter is in addition to any other taxes imposed on the transactions described in Subsection 59-12-103(1)(i). (3) (a) (i) Subject to Subsection (3)(a)(ii), the commission shall deposit 6% of the revenue the state collects from the tax under this chapter at the initial rate into the Hospitality and Tourism Management Education Account created in Section 53F-9-501 to fund the Hospitality and Tourism Management Career and Technical Education Pilot Program created in Section 53E-3-515. (ii) The commission may not deposit more than $300,000 into the Hospitality and Tourism Management Education Account under Subsection (3)(a)(i) in a fiscal year. (b) Except for the amount deposited into the Hospitality and Tourism Management Education Account under Subsection (3)(a) and the administrative charge retained under Subsection 59-28-104(4), the commission shall deposit the remainder of the revenue the state collects from the tax under this chapter at the initial rate into the Outdoor Recreation Infrastructure Account created in Section 79-8-106 to fund: (i) the Outdoor Recreational Infrastructure Grant Program created in Section 79-8-401; and (ii) the Recreation Restoration Infrastructure Grant Program created in Section 79-8-202. (4) (a) The commission shall deposit 33% of the revenue the state collects from the tax at the secondary rate into the Outdoor Recreation Mitigation Grant Fund created in Section 79-9-103. (b) The commission shall distribute the remaining revenue the state collects from the tax under this chapter at the secondary rate to the Division of Finance, which shall transfer the revenue into the General Fund. (5) (a) In addition to the imposition of tax described in Subsection (1), the state shall impose a tax at the rate of 0.25% on the transactions described in Subsection 59-12-103(1)(i) that take place within a county of the first class. (b) The commission shall distribute the revenue the state collects from the tax described in Subsection (5)(a) to the Division of Finance, which shall transfer the revenue into the Transient Room Tax Fund created in Section 63N-3-403.
Utah Code § 59-14-706 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-706
§ 59-14-706. Revocation of certification -- Denial of certification or revocation of certification appeal procedures -- Removal of cigarette rolling machine from premises.
Status: in_force

(1) In addition to the penalties provided under this title, the commission shall revoke the certification of a cigarette rolling machine operator if the cigarette rolling machine operator violates this part. (2) The following are subject to review in accordance with Title 63G, Chapter 4, Administrative Procedures Act: (a) the commission's denial of certification or denial of renewal of certification under Section 59-14-703; or (b) the commission's revocation of certification under this section. (3) If the commission revokes the certification of a cigarette rolling machine operator: (a) the commission shall send written notice of the revocation to the cigarette rolling machine operator; and (b) the cigarette rolling machine operator: (i) may not use the cigarette rolling machine or make or offer to make the cigarette rolling machine available for use; and (ii) no later than 10 days after the date the commission sends the written notice described in Subsection (3)(a), shall remove the cigarette rolling machine from the cigarette rolling machine operator's premises.
Utah Code § 59-2-322 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-322
§ 59-2-322. Transmittal of statement to commission.
Status: in_force

(1) The county auditor shall, before June 8 of each year, prepare from the assessment book of that year a statement showing in separate columns: (a) the total value of all property; (b) the value of real estate, including patented mining claims, stated separately; (c) the value of the improvements; (d) the value of personal property exclusive of money; and (e) the number of acres of land and the number of patented mining claims, stated separately. (2) As soon as the statement is prepared the county auditor shall transmit the statement to the commission.
Utah Code § 59-35-101 — Utah Code / Title 59 / Chapter 59-35 / § 59-35-101
§ 59-35-101. Definitions.
Status: in_force

As used in this chapter: (1) "Advertisement" means any written, oral, or graphic statement or representation. (2) "Business entity" means the same as that term is defined in Section 59-6-101. (3) "Gross receipts" means the total amount of consideration received for a transaction, without deduction for the cost of materials, labor, service, or other expenses. (4) "Impression" means a single instance in which targeted advertising is delivered to an audience or individual, regardless of whether the audience or individual interacts with the advertisement. (5) "Targeted advertising" means a transaction in which a business entity: (a) delivers, by any means, an advertisement to an audience or individual on behalf of an advertiser and in exchange for consideration; and (b) employs the following practices or features to facilitate the transaction described in Subsection (5)(a): (i) the business entity sells advertising space to the advertiser through a bidding process; (ii) the business entity obtains or develops individualized data profiles to deliver the advertisement; and (iii) an individual to whom the business entity delivers the advertisement has the ability to interface with the advertisement to access information or make a purchase, including through a link or a quick response (QR) code. (6) "Targeted advertising entity" means a business entity: (a) that during the taxable year: (i) delivers targeted advertising to an audience or individual located in the state; and (ii) generates gross receipts of: (A) $1,000,000 or more derived from targeted advertising in the state, as determined in accordance with Subsection 59-35-201(3); and (B) $100,000,000 or more derived from all targeted advertising, regardless of location; and (b) for which the business entity's gross receipts for the taxable year derived from all targeted advertising, regardless of location, constitute 50% or more of the business entity's total gross receipts for the taxable year.
Utah Code § 59-12-2402 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2402
§ 59-12-2402. Imposition of emergency services tax -- Permitted rates -- Expenditure and distribution of tax revenue -- Administration, collection, and enforcement of tax -- Administrative charge.
Status: in_force

(1) (a) The governing body of a qualifying political subdivision may, subject to Subsection (1)(b), impose a sales and use tax on the transactions described in Subsection 59-12-103(1) in the following amount: (i) an amount of up to .33% if the governing body: (A) first holds a public hearing at which the tax is discussed, subject to Subsection (2); and (B) after the public hearing is held, passes an ordinance or resolution approving the tax; or (ii) an amount of up to 1% if the governing body obtains approval to impose the tax from a majority of: (A) the members of the governing body; and (B) voters within the qualifying political subdivision voting in an election held for that purpose in accordance with Title 11, Chapter 14, Local Government Bonding Act. (b) (i) A tax imposed by a county under Subsection (1)(a) shall be imposed within all unincorporated areas of the county. (ii) A tax imposed by a special service district under Subsection (1)(a) shall be imposed within the boundaries of each city and town located within the area of the special service district. (iii) A tax may not be imposed under this section within: (A) a portion of a city, town, or the unincorporated area of a county; or (B) an area in which a tax under this section has already been imposed. (c) Notwithstanding Subsection (1)(a), a qualifying political subdivision may not impose a tax under this section on: (i) the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104; and (ii) except as provided in Subsection (1)(e), amounts paid or charged for food and food ingredients. (d) For purposes of this Subsection (1), the location of a transaction is determined in accordance with Sections 59-12-211 through 59-12-215. (e) A qualifying political subdivision that imposes a tax under this section shall impose the tax on the purchase price or sales price for amounts paid or charged for food and food ingredients if the food and food ingredients are sold as part of a bundled transaction attributable to food and food ingredients and tangible personal property other than food and food ingredients. (2) (a) The governing body of a qualifying political subdivision proposing a tax rate described in Subsection (1)(a)(i) shall, as a class A notice under Section 63G-30-102, publish notice of the public hearing required by Subsection (1)(a)(i)(A) for at least 14 days before the day of the public hearing. (b) The notice described in Subsection (2)(a) shall: (i) state the governing body's intent to adopt a tax under this section; (ii) describe the proposed tax rate; (iii) describe the cities, towns, and unincorporated areas within which the proposed tax is to be imposed; (iv) specify the date, time, and location of the public hearing; and (v) state that the purpose of the public hearing is to obtain public comments regarding the proposed tax. (3) For a county proposing a tax rate described in Subsection (1)(a)(ii), the voter approval requirement in Subsection (1)(a)(ii)(B) applies only to voters residing within the unincorporated areas of the county. (4) (a) Subject to Subsection (4)(b), a qualifying political subdivision may use money collected from a tax imposed under this section to fund emergency services provided by, or on behalf of, a qualifying political subdivision. (b) A qualifying political subdivision that imposes a tax under this section may: (i) use money collected from the tax to fund emergency services within an area in which the tax is not imposed; and (ii) enter into an agreement authorized by Title 11, Chapter 13, Interlocal Cooperation Act, allowing for another qualifying political subdivision to use money collected from the tax to fund emergency services. (5) (a) Except as provided in Subsection (5)(b), a tax under this section shall be administered, collected, and enforced in accordance with the same procedures used to administer, collect, and enforce the tax under: (i) (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 section is not subject to Subsections 59-12-205(2) through (5). (c) A tax under this section shall be levied for a period of 10 years and may, in accordance with the procedures and requirements for levying a tax under Subsections (1) through (3), be reauthorized at the end of the 10-year period by: (i) the governing body that imposed the tax, for reauthorizing a tax rate described in Subsection (1)(a)(i); or (ii) the governing body that imposed the tax and the qualifying political subdivision's voters, for reauthorizing a tax rate described in Subsection (1)(a)(ii). (d) Except as provided in Subsection (5)(e), the commission shall distribute the revenue the commission collects from a tax imposed under this section directly to the qualifying political subdivision imposing the tax. (e) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from a tax under this section.
Utah Code § 59-14-802 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-802
§ 59-14-802. Definitions.
Status: in_force

7/1/2026As used in this part: (1) "Licensee" means a person that holds a valid license to sell an electronic cigarette product or a nicotine product. (2) (a) "Manufacturer's sales price" means the amount that the manufacturer of an electronic cigarette substance, a prefilled electronic cigarette, an alternative nicotine product, a nontherapeutic nicotine device substance, or a prefilled nontherapeutic nicotine device charges after subtracting a discount. (b) "Manufacturer's sales price" includes an original Utah destination freight charge, regardless of: (i) whether the electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, or prefilled nontherapeutic nicotine device is shipped f.o.b. origin or f.o.b. destination; or (ii) who pays the original Utah destination freight charge. (3) "Non-nicotine inhalation product" means the same as that term is defined in Section 76-9-1101. (4) "Non-nicotine inhalation substance" means the same as that term is defined in Section 76-9-1101. (5) "Premarket authorized or pending electronic cigarette product" means the same as that term is defined in Section 76-9-1101.
Utah Code § 59-36-302 — Utah Code / Title 59 / Chapter 59-36 / § 59-36-302
§ 59-36-302. Program manager report to Legislature, county auditor, county treasurer -- Auditing.
Status: in_force

(1) At or before the October interim meeting of the Political Subdivisions Interim Committee, the program manager shall present: (a) annually, a written report of the information in the database that includes: (i) a list of TIF entities that failed to comply with the requirements of Sections 59-36-201, 59-36-203, and 59-36-301 during the preceding reporting period; (ii) a statewide summary of: (A) the number of project areas receiving tax increment; and (B) the total acres included in project areas receiving tax increment; (iii) for each county, a summary of: (A) the number of project areas receiving tax increment; (B) the total acres included in project areas; (C) the total acres included in project areas compared to the total taxable acres in the county; (D) the percentage of property tax for all taxing entities within the county that is allocated as tax increment; (E) the total amount of tax increment projected in all project area budgets; (F) the estimated tax increment from project area budgets that has not yet been received; (G) a description of any project area that is approved but has not received tax increment; and (H) project areas dissolved during the previous year; (iv) information about the benefits that project areas provide to each county and the state, which shall include information relating to two or more of the following: (A) the average percentage change in assessed value for each county within project areas during the reporting period; (B) the percentage change in assessed value within a county, excluding project areas, during the reporting period; (C) a comparison of the growth rate between project areas and areas of the county that are not within a project area; (D) public infrastructure paid for with tax increment; (E) publicly accessible parks, trails, plazas, or other public amenities paid for with tax increment; (F) affordable housing units tax increment creates, preserves, or supports; and (G) new jobs created with tax increment; and (v) any recommendation for legislation; and (b) every three years, beginning in 2030, a copy of the results of the independent audit described in Subsection (3). (2) (a) If the program manager does not receive, on or before April 1 of the year the information is due, the information that a TIF entity is required to provide under Section 59-36-301, the program manager shall: (i) refer the noncompliant TIF entity to the state auditor for review; and (ii) post a notice on the STATS website identifying the noncompliant TIF entity and describing the TIF entity's noncompliance. (b) If, for two consecutive years, the program manager does not receive information a TIF entity is required to provide under Section 59-36-301: (i) the program manager shall notify, no later than April 1 of the second consecutive year, the county auditor and the county treasurer of the county in which the noncompliant TIF entity is located of the TIF entity's noncompliance; and (ii) upon receiving the notice described in Subsection (2)(b)(i), the county treasurer shall withhold from the TIF entity 20% of the amount of tax increment the TIF entity is entitled to receive. (c) (i) Subject to Subsection (2)(c)(ii), the county treasurer may not withhold funds as described in Subsection (2)(b)(ii) if the disbursement of tax increment is necessary to meet contractual or debt service obligations. (ii) The TIF entity shall submit to the county treasurer evidence of the contractual or debt service obligation and the need for tax increment to serve the contract or debt. (d) If, after having funds withheld under Subsection (2)(b)(ii), a TIF entity complies with Section 59-36-301: (i) the program manager shall notify the county auditor and the county treasurer that the TIF entity complied with Section 59-36-301; and (ii) the county treasurer shall disburse the withheld funds to the TIF entity. (3) Every three years, beginning in 2030, the program manager shall obtain an independent audit of the database and the information reported to the Political Subdivisions Interim Committee in accordance with Subsection (1). (4) (a) The database, reporting, and auditing requirements of this part are a supplement to the state auditor's authority to audit TIF entities. (b) The program manager is not subject to audit by the state auditor for any reason beyond the audit of the program manager's receipt of government funds to administer STATS.
Utah Code § 59-24-109 — Utah Code / Title 59 / Chapter 59-24 / § 59-24-109
§ 59-24-109. Penalties and interest.
Status: in_force

An owner or operator of a radioactive waste facility who fails to comply with this chapter is subject to penalties and interest as provided in Sections 59-1-401 and 59-1-402.
Utah Code § 59-1-801.5 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-801.5
§ 59-1-801.5. Purpose of compact -- Definitions -- Elements of sales and use tax laws -- The Multistate Tax Commission -- Uniform regulations and forms -- Interstate audits -- Entry into force and withdrawal -- Effect on other laws and jurisdiction -- Construction and severability.
Status: in_force

The "Multistate Tax Compact" is hereby enacted into law and entered into with all jurisdictions legally joining therein, in the form substantially as follows:ARTICLE I. PURPOSESThe purposes of this compact are to:1. Facilitate proper determination of state and local tax liability of multistate taxpayers.2. Promote uniformity or compatibility in significant components of tax systems.3. Facilitate taxpayer convenience and compliance in the filing of tax returns and in other phases of tax administration.4. Avoid duplicative taxation.ARTICLE II. DEFINITIONSAs used in this compact:1. "State" means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession of the United States.2. "Subdivision" means any governmental unit or special district of a state.3. "Taxpayer" means any corporation, partnership, firm, association, governmental unit or agency, or person acting as a business entity in more than one state.4. "Income tax" means a tax imposed on or measured by net income including any tax imposed on or measured by an amount arrived at by deducting expenses from gross income, one or more forms of which expenses are not specifically and directly related to particular transactions.5. "Capital stock tax" means a tax measured in any way by the capital of a corporation considered in its entirety.6. "Gross receipts tax" means a tax, other than a sales tax, which is imposed on or measured by the gross volume of business, in terms of gross receipts or in other terms, and in the determination of which no deduction is allowed which would constitute the tax an income tax.7. "Sales tax" means a tax imposed with respect to the transfer for a consideration of ownership, possession, or custody of tangible personal property or the rendering of services measured by the price of the tangible personal property transferred or services rendered and which is required by state or local law to be separately stated from the sales price by the seller, or which is customarily separately stated from the sales price, but does not include a tax imposed exclusively on the sale of a specifically identified commodity or article or class of commodities or articles.8. "Use tax" means a nonrecurring tax, other than a sales tax, which (a) is imposed on or with respect to the exercise or enjoyment of any right or power over tangible personal property incident to the ownership, possession, or custody of that property or the leasing of that property from another including any consumption, keeping, retention, or other use of tangible personal property, and (b) is complementary to a sales tax.9. "Tax" means an income tax, capital stock tax, gross receipts tax, sales tax, use tax, and any other tax which has a multistate impact, except that the provisions of Article V of this compact shall apply only to the taxes specifically designated therein.ARTICLE III. ELEMENTS OF INCOME TAX LAWS (intentionally omitted)ARTICLE IV. DIVISION OF INCOME (intentionally omitted)ARTICLE V. ELEMENTS OF SALES AND USE TAX LAWSTax Credit1. Each purchaser liable for a use tax on tangible personal property shall be entitled to full credit for the combined amount or amounts of legally imposed sales or use taxes paid by him with respect to the same property to another state and any subdivision thereof. The credit shall be applied first against the amount of any use tax due the state, and any unused portion of the credit shall then be applied against the amount of any use tax due a subdivision.Exemption Certificates, Vendors May Rely2. Whenever a vendor receives and accepts in good faith from a purchaser a resale or other exemption certificate or other written evidence of exemption authorized by the appropriate state or subdivision taxing authority, the vendor shall be relieved of liability for a sales or use tax with respect to the transaction.ARTICLE VI. THE COMMISSIONOrganization and Management1. (a) The Multistate Tax Commission is hereby established. It shall be composed of one "member" from each party state who shall be the head of the state agency charged with the administration of the types of taxes to which this compact applies. If there is more than one such agency the state shall provide by law for the selection of the commission member from the heads of the relevant agencies. State law may provide that a member of the commission be represented by an alternate but only if there is on file with the commission written notification of the designation and identity of the alternate. The attorney general of each party state or his designee, or other counsel if the laws of the party state specifically provide, shall be entitled to attend the meetings of the commission, but shall not vote. Such attorneys general, designees, or other counsel shall receive all notices of meetings required under paragraph 1(e) of this article.(b) Each party state shall provide by law for the selection of representatives from its subdivisions affected by this compact to consult with the commission member from that state.(c) Each member shall be entitled to one vote. The commission shall not act unless a majority of the members are present, and no action shall be binding unless approved by a majority of the total number of members.(d) The commission shall adopt an official seal to be used as it may provide.(e) The commission shall hold an annual meeting and such other regular meetings as its bylaws may provide and such special meetings as its executive committee may determine. The commission bylaws shall specify the dates of the annual and any other regular meetings, and shall provide for the giving of notice of annual, regular, and special meetings. Notices of special meetings shall include the reasons therefor and an agenda of the items to be considered.(f) The commission shall elect annually, from among its members, a chairman, a vice-chairman, and a treasurer. The commission shall appoint an executive director who shall serve at its pleasure, and it shall fix his duties and compensation. The executive director shall be secretary of the commission. The commission shall make provision for the bonding of such of its officers and employees as it may deem appropriate.(g) Irrespective of the civil service, personnel, or other merit system laws of any party state, the executive director shall appoint or discharge such personnel as may be necessary for the performance of the functions of the commission and shall fix their duties and compensation. The commission bylaws shall provide for personnel policies and programs.(h) The commission may borrow, accept, or contract for the services of personnel from any state, the United States, or any other governmental entity.(i) The commission may accept for any of its purposes and functions any and all donations and grants of money, equipment, supplies, materials, and services, conditional or otherwise, from any governmental entity, and may utilize and dispose of the same.(j) The commission may establish one or more offices for the transacting of its business.(k) The commission shall adopt bylaws for the conduct of its business. The commission shall publish its bylaws in convenient form, and shall file a copy of the bylaws and any amendments thereto with the appropriate agency or officer in each of the party states.(l) The commission annually shall make to the governor and legislature of each party state a report covering its activities for the preceding year. Any donation or grant accepted by the commission or services borrowed shall be reported in the annual report of the commission, and shall include the nature, amount, and conditions, if any, of the donation, gift, grant, or services borrowed and the identity of the donor or lender. The commission may make additional reports as it may deem desirable.Committees2. (a) To assist in the conduct of its business when the full commission is not meeting, the commission shall have an executive committee of seven members, including the chairman, vice-chairman, treasurer, and four other members elected annually by the commission. The executive committee, subject to the provisions of this compact and consistent with the policies of the commission, shall function as provided in the bylaws of the commission.(b) The commission may establish advisory and technical committees, membership on which may include private persons and public officials, in furthering any of its activities. Such committees may consider any matter of concern to the commission, including problems of special interest to any party state and problems dealing with particular types of taxes.(c) The commission may establish such additional committees as its bylaws may provide.Powers3. In addition to powers conferred elsewhere in this compact, the commission shall have power to:(a) study state and local tax systems and particular types of state and local taxes;(b) develop and recommend proposals for an increase in uniformity or compatibility of state and local tax laws with a view toward encouraging the simplification and improvement of state and local tax law and administration;(c) compile and publish information as in its judgment would assist the party states in implementation of the compact and taxpayers in complying with state and local tax laws; and(d) do all things necessary and incidental to the administration of its functions pursuant to this compact.Finance4. (a) The commission shall submit to the governor or designated officer or officers of each party state a budget of its estimated expenditures for such period as may be required by the laws of that state for presentation to the legislature thereof.(b) Each of the commission's budgets of estimated expenditures shall contain specific recommendations of the amounts to be appropriated by each of the party states. The total amount of appropriations requested under any such budget shall be apportioned among the party states as follows: one-tenth in equal shares; and the remainder in proportion to the amount of revenue collected by each party state and its subdivisions from income taxes, capital stock taxes, gross receipts taxes, sales and use taxes. In determining such amounts, the commission shall employ such available public sources of information as, in its judgment, present the most equitable and accurate comparisons among the party states. Each of the commission's budgets of estimated expenditures and requests for appropriations shall indicate the sources used in obtaining information employed in applying the formula contained in this paragraph.(c) The commission shall not pledge the credit of any party state. The commission may meet any of its obligations in whole or in part with funds available to it under paragraph 1(i) of this article; provided that the commission takes specific action setting aside such funds prior to incurring any obligation to be met in whole or in part in such manner. Except where the commission makes use of funds available to it under paragraph 1(i), the commission shall not incur any obligation prior to the allotment of funds by the party states adequate to meet the same.(d) The commission shall keep accurate accounts of all receipts and disbursements. The receipts and disbursements of the commission shall be subject to the audit and accounting procedures established under its bylaws. All receipts and disbursements of funds handled by the commission shall be audited yearly by a certified or licensed public accountant and the report of the audit shall be included in and become part of the annual report of the commission.(e) The accounts of the commission shall be open at any reasonable time for inspection by duly constituted officers of the party states and by any persons authorized by the commission.(f) Nothing contained in this article shall be construed to prevent commission compliance with laws relating to audit or inspection of accounts by or on behalf of any government contributing to the support of the commission.ARTICLE VII. UNIFORM REGULATIONS AND FORMS1. Whenever any two or more party states, or subdivisions of party states, have uniform or similar provisions of law relating to an income tax, the commission may adopt uniform regulations for any phase of the administration of such law, including assertion of jurisdiction to tax, or prescribing uniform tax forms.2. Prior to the adoption of any regulations, the commission shall:(a) as provided in its bylaws, hold at least one public hearing on due notice to all affected party states and subdivisions thereof and to all taxpayers and other persons who have made timely request of the commission for advance notice of its regulation-making proceedings; and(b) afford all affected party states and subdivisions and interested persons an opportunity to submit relevant written data and views, which shall be considered fully by the commission.3. The commission shall submit any regulations adopted by it to the appropriate officials of all party states and subdivisions to which they might apply. Each such state and subdivision shall consider any such regulation for adoption in accordance with its own laws and procedures.ARTICLE VIII. INTERSTATE AUDITS1. This article shall be in force only in those party states that specifically provide therefor by statute.2. Any party state or subdivision thereof desiring to make or participate in an audit of any accounts, books, papers, records, or other documents may request the commission to perform the audit on its behalf. In responding to the request, the commission shall have access to and may examine, at any reasonable time, such accounts, books, papers, records, and other documents and any relevant property or stock of merchandise. The commission may enter into agreements with party states or their subdivisions for assistance in performance of the audit. The commission shall make charges, to be paid by the state or local government or governments for which it performs the service, for any audits performed by it in order to reimburse itself for the actual costs incurred in making the audit.3. The commission may require the attendance of any person within the state where it is conducting an audit or part thereof at a time and place fixed by it within such state for the purpose of giving testimony with respect to any account, book, paper, document, other record, property, or stock of merchandise being examined in connection with the audit. If the person is not within the jurisdiction, he may be required to attend for such purpose at any time and place fixed by the commission within the state of which he is a resident; provided that such state has adopted this article.4. The commission may apply to any court having power to issue compulsory process for orders in aid of its powers and responsibilities pursuant to this article and any and all such courts shall have jurisdiction to issue such orders. Failure of any person to obey any such order shall be punishable as contempt of the issuing court. If the party or subject matter on account of which the commission seeks an order is within the jurisdiction of the court to which application is made, such application may be to a court in the state or subdivision on behalf of which the audit is being made or a court in the state in which the object of the order being sought is situated. The provisions of this paragraph apply only to courts in a state that has adopted this article.5. The commission may decline to perform any audit requested if it finds that its available personnel or other resources are insufficient for the purpose or that, in the terms requested, the audit is impracticable of satisfactory performance. If the commission, on the basis of its experience, has reason to believe that an audit of a particular taxpayer, either at a particular time or on a particular schedule, would be of interest to a number of party states or their subdivisions, it may offer to make the audit or audits, the offer to be contingent on sufficient participation therein as determined by the commission.6. Information obtained by any audit pursuant to this article shall be confidential and available only for tax purposes to party states, their subdivisions or the United States. Availability of information shall be in accordance with the laws of the states or subdivisions on whose account the commission performs the audit, and only through the appropriate agencies or officers of such states or subdivisions. Nothing in this article shall be construed to require any taxpayer to keep records for any period not otherwise required by law.7. Other arrangements made or authorized pursuant to law for cooperative audit by or on behalf of the party states or any of their subdivisions are not superseded or invalidated by this article.8. In no event shall the commission make any charge against a taxpayer for an audit.9. As used in this article, "tax," in addition to the meaning ascribed to it in Article II, means any tax or license fee imposed in whole or in part for revenue purposes.ARTICLE IX. ARBITRATION (intentionally omitted)ARTICLE X. ENTRY INTO FORCE AND WITHDRAWAL1. This compact shall enter into force when enacted into law by any seven states. Thereafter, this compact shall become effective as to any other state upon its enactment thereof. The commission shall arrange for notification of all party states whenever there is a new enactment of the compact.2. Any party state may withdraw from this compact by enacting a statute repealing the same. No withdrawal shall affect any liability already incurred by or chargeable to a party state prior to the time of such withdrawal.3. No proceeding commenced before an arbitration board prior to the withdrawal of a state and to which the withdrawing state or any subdivision thereof is a party shall be discontinued or terminated by the withdrawal, nor shall the board thereby lose jurisdiction over any of the parties to the proceeding necessary to make a binding determination therein.ARTICLE XI. EFFECT ON OTHER LAWS AND JURISDICTIONNothing in this compact shall be construed to:(a) affect the power of any state or subdivision thereof to fix rates of taxation;(b) apply to any tax or fixed fee imposed for the registration of a motor vehicle or any tax on motor fuel, other than a sales tax; provided that the definition of "tax" in Article VIII 9 may apply for the purposes of that article and the commission's powers of study and recommendation pursuant to Article VI 3 may apply;(c) withdraw or limit the jurisdiction of any state or local court or administrative officer or body with respect to any person, corporation or other entity or subject matter, except to the extent that such jurisdiction is expressly conferred by or pursuant to this compact upon another agency or body; or(d) supersede or limit the jurisdiction of any court of the United States.ARTICLE XII. CONSTRUCTION AND SEVERABILITYThis compact shall be liberally construed so as to effectuate the purposes thereof. The provisions of this compact shall be severable and if any phrase, clause, sentence, or provision of this compact is declared to be contrary to the constitution of any state or of the United States or the applicability thereof to any government, agency, person, or circumstance is held invalid, the validity of the remainder of this compact and the applicability thereof to any government, agency, person, or circumstance shall not be affected thereby. If this compact shall be held contrary to the constitution of any state participating therein, the compact shall remain in full force and effect as to the remaining party states and in full force and effect as to the state affected as to all severable matters.
Utah Code § 59-3-104 — Utah Code / Title 59 / Chapter 59-3 / § 59-3-104
§ 59-3-104. Tax equivalent property list -- Assessment of tax equivalent property.
Status: in_force

The county assessor shall keep a separate list of the tax equivalent property in each tax area in the county, showing the value of all tax equivalent property in each area. The value of tax equivalent property established on the tax equivalent property list is subject to the same process of review and equalization as the value of taxable property shown in the assessment roll. The assessment roll delivered to the county treasurer under Section 59-2-326 shall include the tax equivalent property list as equalized. All tax equivalent property shall be assessed at its fair market value, as defined under Section 59-2-102.
Utah Code § 59-10-1113 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1113
§ 59-10-1113. Refundable tax credit for nonrenewable hydrogen production system.
Status: in_force

(1) As used in this section: (a) "Commercial enterprise" means the same as that term is defined in Section 59-7-626. (b) "Commercial unit" means the same as that term is defined in Section 59-7-626. (c) "Hydrogen production system" means the same as that term is defined in Section 59-7-626. (d) "Office" means the Office of Energy Development created in Section 79-6-401. (2) (a) A claimant, estate, or trust may claim a refundable credit under this section if: (i) the claimant, estate, or trust owns a hydrogen production system; (ii) the hydrogen production system is completed and placed in service on or after January 1, 2022; (iii) the claimant, estate, or trust sells as a commercial enterprise, or supplies for the claimant's, estate's, or trust's own use in commercial units, the hydrogen produced from the hydrogen production system; (iv) the claimant, estate, or trust has not claimed and will not claim a tax credit under Section 59-10-1106 for electricity used to meet the requirements of this section; and (v) the taxpayer obtains a written certification from the office in accordance with Subsection (3). (b) (i) Subject to Subsections (2)(b)(ii) and (iii), a tax credit under this section is equal to the product of: (A) $0.12; and (B) the number of kilograms of hydrogen produced during the taxable year. (ii) A claimant, estate, or trust may not receive a tax credit under this section for more than 5,600 metric tons of hydrogen per taxable year. (iii) A claimant, estate, or trust is eligible to claim a tax credit under this section for production occurring during a period of 48 months beginning with the month in which the hydrogen production system is placed in commercial service. (3) (a) Before a claimant, estate, or trust may claim a tax credit under this section, the claimant, estate, or trust shall obtain a written certification from the office. (b) The office shall issue a claimant, estate, or trust a written certification if the office determines that: (i) the claimant, estate, or trust meets the requirements of this section to receive a tax credit; and (ii) the hydrogen production system with respect to which the claimant, estate, or trust seeks to claim a tax credit: (A) has been completely installed; and (B) is safe, reliable, efficient, and technically feasible to ensure that the hydrogen production system uses the state's nonrenewable energy resources in an appropriate and economic manner. (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the office may make rules for determining whether a hydrogen production system meets the requirements of Subsection (3)(b)(ii). (d) A claimant, estate, or trust that obtains a written certification from the office shall retain the certification for the same time period a person is required to keep books and records under Section 59-1-1406. (e) The office shall submit to the commission an electronic list that includes: (i) the name and identifying information of each claimant, estate, or trust to which the office issues a written certification; and (ii) for each claimant, estate, or trust: (A) the amount of the tax credit listed on the written certification; and (B) the date the hydrogen production system was installed. (4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to address the certification of a tax credit under this section. (5) A tax credit under this section is in addition to any tax credits provided under the laws or rules and regulations of the United States.
Utah Code § 59-14-607 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-607
§ 59-14-607. Administrative rulemaking authority.
Status: in_force

(1) The commission may promulgate administrative rules as necessary to enforce the provisions of this part. (2) The rules authorized by this part include rules: (a) to verify information concerning the escrow deposits required by Section 59-14-602; (b) regarding the production of information sufficient to enable the commission to determine the adequacy of the amount of the installment deposit required by this part; (c) regarding the certification required by Section 59-14-602; (d) necessary to receive and publish information for the directory required by Section 59-14-603; (e) regarding the notification requirements for the appointment of an agent for service of process in Section 59-14-605; (f) for reporting by stamping agents or manufacturers of tobacco products under Section 59-14-606; and (g) as authorized by this part or the Master Settlement Agreement.
Utah Code § 59-2-904 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-904
§ 59-2-904. Participation by district in state's contributions to state-supported levy program.
Status: in_force

(1) In addition to the basic state contribution provided in Section 59-2-902, a school district may participate in the state's contributions to the state-supported levy program by conforming to the requirements of the Minimum School Program Act and by making the required additional levy. (2) A school district that participates in the state-supported levy program shall certify to the State Board of Education the results of its determination and the amount of the board or voted local levy that the district will impose.
Utah Code § 59-18-107 — Utah Code / Title 59 / Chapter 59-18 / § 59-18-107
§ 59-18-107. Amendment of governing instrument.
Status: in_force

(1) In the case of a trust which is solely for a named charitable organization or organizations and as to which the trustee does not possess any discretion with regard to the distribution of income or principal among two or more such organizations, the trustee, with the consent of the named charitable organization or organizations, may amend the governing instrument to comply with the provisions of Subsection 59-18-105(2). (2) In the case of a charitable trust which is not subject to the provisions of Subsection (1), the trustee with the consent of the attorney general may amend the governing instrument to comply with the provisions of Subsection 59-18-105(2).
Utah Code § 59-5-203 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-203
§ 59-5-203. Determining taxable value.
Status: in_force

(1) Except as provided in Subsection (3), the basis for computing the gross proceeds, prior to those deductions or adjustments specified in this chapter, in determining the taxable value of the metals, metalliferous minerals, or metalliferous compounds, as defined in Subsection 59-5-202(5), sold or otherwise disposed of, in the order of priority, is as follows: (a) If the metals, metalliferous mineral products, or metalliferous compounds are actually sold, the value of those metals, metalliferous mineral products, or metalliferous compounds shall be the gross amount the producer receives from that sale, provided that the metals, metalliferous mineral products, or metalliferous compounds are sold under a bona fide contract of sale between unaffiliated parties. In the case of a sale of uranium concentrates, gross proceeds shall be the gross amount the producer receives from the sale of processed uranium concentrate or "yellowcake," provided that the uranium concentrate is sold under a bona fide contract of sale between unaffiliated parties. (b) (i) For purposes of a Great Salt Lake extraction operator, as defined in Section 59-5-202, if metals, metalliferous minerals, or metalliferous compounds are not sold, but are otherwise disposed of, the gross proceeds shall be the multiple of the recoverable units of finished or unfinished metals, or of the finished or unfinished metals contained in the metalliferous minerals or metalliferous compounds shipped, and the average daily price per unit of contained metals as quoted by an established authority for market prices of metals for the period during which the tax imposed by this chapter is due. (ii) The established authority or authorities under this Subsection (1)(b) shall be designated by the commission by rule adopted in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (c) (i) If the metals, metalliferous mineral products, or metalliferous compounds are not actually sold but are shipped, transported, or delivered out of state, the gross proceeds shall be the multiple of the recoverable units of finished metals, or of the finished metals contained in the metalliferous minerals or metalliferous compounds shipped, and the average daily price per unit of contained metals as quoted by an established authority for market prices of metals for the period during which the tax imposed by this chapter is due. (ii) The established authority or authorities shall be designated by the commission by rule adopted in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (d) In the case of metals, metalliferous minerals, or metalliferous compounds not sold, but otherwise disposed of, for which there is no established authority for market prices of metals for the period during which the tax imposed by this chapter is due, gross proceeds is determined by allocating to the state the same proportion of the producer's total sales of metals, metalliferous minerals, or metalliferous compounds sold or otherwise disposed of as the producer's total Utah costs bear to the total costs associated with sale or disposal of the metal, metalliferous mineral, or metalliferous compound. (e) In the event of a sale of metals, metalliferous minerals, or metalliferous compounds between affiliated companies which is not a bona fide sale because the value received is not proportionate to the fair market value of the metals, metalliferous minerals, metalliferous compounds or in the event that Subsection (1)(a), (b), (c), or (d) are not applicable, the commission shall determine the value of such metals, metalliferous minerals, or metalliferous compounds in an equitable manner by reference to an objective standard as specified in a rule adopted in accordance with the provisions of Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (2) For all metals except beryllium, the taxable value of the metalliferous mineral sold or otherwise disposed of is 30% of the gross proceeds received for the metals sold or otherwise disposed of by the producer of the metal. (3) Notwithstanding Subsection (1) or (4), the taxable value of beryllium sold or otherwise disposed of by the producer of the beryllium is equal to 125% of the direct mining costs incurred in mining the beryllium. (4) Except as provided in Subsection (3), if the metalliferous mineral sold or otherwise disposed of is sold or shipped out of state in the form of ore, then the taxable value is 80% of the gross proceeds.
Utah Code § 59-10-137 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-137
§ 59-10-137. Review of credits allowed under this chapter.
Status: in_force

(1) As used in this section, "committee" means the Revenue and Taxation Interim Committee. (2) (a) Except as provided in Subsection (3), the committee shall review each tax credit described in this chapter once every five years to determine whether to continue, modify, or repeal the tax credit. (b) In conducting the review required under Subsection (2)(a), the committee shall: (i) schedule time on a committee agenda to conduct the review as needed; (ii) invite state agencies, individuals, and organizations concerned with a tax credit under review to provide oral or written testimony; (iii) (A) invite the Governor's Office of Economic Development to present a summary and analysis of the information for each tax credit regarding which the Governor's Office of Economic Development is required to make a report under this chapter; and (B) invite the Office of the Legislative Fiscal Analyst to present a summary and analysis of the information for each tax credit regarding which the Office of the Legislative Fiscal Analyst is required to make a report under this chapter; (iv) evaluate: (A) the cost of the tax credit to the state; (B) the purpose and effectiveness of the tax credit; and (C) the extent to which the state benefits from the tax credit; and (v) undertake other review efforts as determined by the committee chairs or as otherwise required by law. (3) The review requirements of this section do not apply to the tax credit described in Section 59-10-1003.
Utah Code § 59-2-1326 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1326
§ 59-2-1326. Illegal tax and tax notice charges -- Injunction to restrain collection.
Status: in_force

(1) No injunction may be granted by any court to restrain the collection of any tax, any part of the tax, or any tax notice charge, nor to restrain the sale of any property for the nonpayment of the tax or tax notice charge, unless the tax or tax notice charge, or some part of the tax or tax notice charge sought to be enjoined: (a) is not authorized by law; or (b) is on property which is exempt from taxation. (2) If the payment of a part of a tax or tax notice charge is sought to be enjoined, the other part shall be paid or tendered before any action may be commenced.
Utah Code § 59-1-611 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-611
§ 59-1-611. Requirement to post security -- Waiver -- Payment of tax, interest, or penalties after judicial decision -- Interest.
Status: in_force

(1) As used in this section, "post security" means: (a) posting with the commission, for the full or a partial amount of the deficiency as determined by the commission: (i) a letter of credit; (ii) a bond; or (iii) other similar financial instrument acceptable to the commission; or (b) as determined by the commission, depositing with the commission: (i) the full amount of the deficiency; or (ii) a partial amount of the deficiency. (2) Except as provided in Subsection (3), a taxpayer that seeks judicial review of a final commission redetermination of a deficiency shall post security with the commission. (3) The commission shall waive the requirements of Subsection (2) if a taxpayer establishes: (a) that the taxpayer has sufficient financial resources to pay the deficiency if the deficiency is upheld in a final unappealable judgment or order by a court of competent jurisdiction; or (b) as determined by the commission, that collection of the deficiency that is the subject of the appeal is not jeopardized by waiving the requirements of Subsection (2). (4) (a) The commission may not unreasonably deny a waiver described in Subsection (3). (b) A taxpayer may seek judicial review of the commission's decision to deny a waiver under Subsection (3) by the court reviewing the redetermination of the deficiency. (5) If a taxpayer fails to comply with the requirements of Subsection (2), the reviewing court may, in its discretion, dismiss the taxpayer's appeal of the redetermination of the deficiency. (6) If the commission grants a waiver under Subsection (3), the taxpayer shall pay any tax, interest, or penalties: (a) ordered by a court of competent jurisdiction; and (b) within a 30-day period beginning on the day on which the order described in Subsection (6)(a) becomes final. (7) If a taxpayer posts security with the commission, or the commission grants a waiver in accordance with this section, interest shall accrue on the unpaid taxes that are the subject of the deficiency at the rate and in the manner provided in Section 59-1-402.
Utah Code § 59-14-704 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-704
§ 59-14-704. Cigarette rolling machine operator quarterly report to commission.
Status: in_force

(1) A cigarette rolling machine operator shall each quarter report to the commission: (a) the number of cigarettes, by weight, produced from each of the cigarette rolling machine operator's cigarette rolling machines for the previous calendar quarter; (b) the brand family and the tobacco product manufacturer of the brand family of the tobacco the cigarette rolling machine operator purchased or was provided for use by the cigarette rolling machine operator's cigarette rolling machine for the previous calendar quarter; (c) the ounces of tobacco the cigarette rolling machine operator purchased or was provided for use by the cigarette rolling machine operator's cigarette rolling machine for the previous calendar quarter; and (d) each person from whom the cigarette rolling machine operator purchased or was provided tobacco for use by the cigarette rolling machine operator's cigarette rolling machine for the previous calendar quarter. (2) A cigarette rolling machine operator shall file the report required by this section on the last day of the month immediately following the last day of the previous calendar quarter. (3) The commission shall prescribe the form for the report under this section.
Utah Code § 59-10-505 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-505
§ 59-10-505. Return by minor.
Status: in_force

(1) As used in this section, "parent" includes an individual who is entitled to the services of an individual who is a minor by reason of having parental rights and duties with respect to the individual who is a minor. (2) If an individual who is a minor is required to make a return under this chapter, the return shall include: (a) all income attributable to the individual's personal services; and (b) all other items of the individual's income. (3) The income of an individual who is a minor may not be included on the return of the individual's parent. (4) An expenditure attributable to the income of an individual who is a minor that is made by the individual or the individual's parent is considered to have been paid or incurred by the individual who is a minor. (5) A tax assessed against an individual who is a minor, to the extent attributable to income from personal services, if not paid by the individual, for all purposes is considered as being properly assessable against the individual's parent.
Utah Code § 59-1-1415 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1415
§ 59-1-1415. Release of lien.
Status: in_force

The commission may release property from a lien placed under this part: (1) if the commission determines that the interests of the state will not be jeopardized by the release; and (2) under conditions the commission may require.
Utah Code § 59-2-924.1 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-924.1
§ 59-2-924.1. Definitions -- Commission authorized to adjust taxing entity's certified rate for clerical error -- Requirements -- Amount of adjustment.
Status: in_force

(1) For purposes of this section: (a) "Clerical error" means the following in an assessment roll: (i) an omission; (ii) an error; or (iii) a defect in form. (b) "Year" means the period beginning on January 1 and ending on December 31 during which there is a clerical error on the taxing entity's assessment roll. (2) The commission shall adjust a taxing entity's certified tax rate as provided in Subsection (3) if the county legislative body in which the taxing entity is located certifies to the commission in writing that: (a) the taxing entity's assessment roll contained a clerical error; (b) the county adjusted the clerical error on the assessment roll; (c) the taxing entity's actual collections for the year were different than the taxing entity's budgeted collections for the year; and (d) the taxing entity notified the county legislative body of the clerical error after the county treasurer provided the tax notices under Section 59-2-1317, but no later than 60 days after the day on which the county treasurer made the final annual settlement with the taxing entity under Section 59-2-1365. (3) (a) The adjustment under Subsection (2) is an amount equal to the lesser of: (i) the difference between the taxing entity's budgeted collections for the year and the taxing entity's actual collections for the year; or (ii) the amount of the clerical error. (b) The commission shall make an adjustment under Subsection (2) no later than 90 days after the day on which the county treasurer made the final annual settlement with the taxing entity under Section 59-2-1365.
Utah Code § 59-14-811 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-811
§ 59-14-811. Reports of illegal product.
Status: in_force

If the commission suspects that an electronic cigarette product or a nicotine product is being sold in the state in violation of a law other than a law described in this part, the commission shall report the name of the seller, the type of product, and the county where the product was sold: (1) to the local health department for the county where the sale occurs; (2) the Department of Health and Human Services; and (3) the Department of Public Safety.
Utah Code § 59-10-1036 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1036
§ 59-10-1036. Nonrefundable tax credit for military survivor benefits.
Status: in_force

(1) As used in this section: (a) "Dependent child" means the same as that term is defined in 10 U.S.C. Sec. 1447. (b) "Reserve components" means the same as that term is described in 10 U.S.C. Sec. 10101. (c) "Surviving spouse" means the same as that term is defined in 10 U.S.C. Sec. 1447. (d) "Survivor benefits" means the amount paid by the federal government in accordance with 10 U.S.C. Secs. 1447 through 1455. (2) A surviving spouse or dependent child may claim a nonrefundable tax credit for survivor benefits if the benefits are paid due to: (a) the death of a member of the armed forces or reserve components while on active duty; or (b) the death of a member of the reserve components that results from a service-connected cause while performing inactive duty training. (3) The tax credit described in Subsection (2) is equal to the product of: (a) the amount of survivor benefits that the surviving spouse or dependent child received during the taxable year; and (b) the percentage listed in Subsection 59-10-104(2). (4) The tax credit described in Subsection (2): (a) may not be carried forward or carried back; and (b) applies to a taxable year beginning on or after January 1, 2017.
Utah Code § 59-18-102 — Utah Code / Title 59 / Chapter 59-18 / § 59-18-102
§ 59-18-102. Definitions.
Status: in_force

As used in this chapter: (1) Section references, unless otherwise indicated, are to the Internal Revenue Code of 1954, as in effect on January 1, 1970. (2) "Charitable organization" means an organization described in Section 501(c)(3) and exempt from tax under Section 501(a). (3) "Private foundation trust" means a trust (including a trust described in Section 4947(a)(1)) as defined in Section 509(a). (4) "Split interest trust" means a trust for individual and charitable beneficiaries that is subject to the provisions of Section 4947(a)(2). (5) "Trust" means an express trust created by a trust instrument, including a will. (6) "Trustee" means the trustee, trustees, person, or persons possessing a power or powers referred to in this chapter.
Utah Code § 59-1-1412 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1412
§ 59-1-1412. Applicability of section -- Delinquent payment -- Notice to third parties.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b), this section applies to a delinquency in the payment of a liability. (b) This section does not apply to a garnishment. (2) If a person is delinquent in the payment of a liability, the commission may mail notice of the amount of the delinquency: (a) to a person that at the time of the receipt of the notice has in that person's possession, under that person's control, or owing to that person: (i) a credit of the person owing the liability; (ii) personal property of the person owing the liability; or (iii) a debt of the person owing the liability; and (b) in accordance with Section 59-1-1404. (3) A person to which the commission mails notice in accordance with this section shall, within 10 days after the date the commission mails the notice, advise the commission of the following in the person's possession, under the person's control, or owing to the person: (a) a credit of the person owing the liability; (b) personal property of the person owing the liability; or (c) a debt of the person owing the liability. (4) A person to which the commission mails notice in accordance with this section may not transfer or make any other disposition of a credit, personal property, or debt described in Subsection (3) until the sooner of: (a) the commission consents to the transfer or disposition; or (b) 20 days elapse after the day on which the person provides the commission the information required by Subsection (3).
Utah Code § 59-10-1038 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1038
§ 59-10-1038. Nonrefundable rural job creation tax credit.
Status: in_force

(1) As used in this section, "office" means the Governor's Office of Economic Development created in Section 63N-1a-301. (2) Subject to the other provisions of this section, a taxpayer may claim a nonrefundable tax credit for rural job creation as provided in this section. (3) The tax credit under this section is the amount listed as the tax credit amount on a tax credit certificate that the office issues under Title 63N, Chapter 4, Part 3, Utah Rural Jobs Act, to the taxpayer for the taxable year. (4) If the amount of a tax credit under this section exceeds the taxpayer's tax liability under this chapter for the taxable year in which the taxpayer claims the tax credit, the taxpayer may carry forward the tax credit for: (a) the next seven taxable years, if the credit-eligible contribution as defined in Section 63N-4-302 is made before November 1, 2022; or (b) the next four taxable years, if the credit-eligible contribution as defined in Section 63N-4-302 is made on or after November 1, 2022.
Utah Code § 59-12-107.6 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-107.6
§ 59-12-107.6. Marketplace facilitator collection, remittance, and payment of sales tax obligation -- Marketplace seller collection, remittance, and payment of sales tax obligation -- Liability for collection.
Status: in_force

(1) A marketplace facilitator shall pay or collect and remit taxes imposed by this chapter in accordance with Section 59-12-107: (a) if the marketplace facilitator meets one or more of the criteria provided for in Subsection 59-12-107(2)(a) or (b); and (b) on the sales the marketplace facilitator made on the marketplace facilitator's own behalf. (2) (a) A marketplace facilitator shall pay or collect and remit taxes imposed by this chapter in accordance with Subsection (3) if the marketplace facilitator, in the previous calendar year or the current calendar year, makes sales of tangible personal property, products transferred electronically, or services on the marketplace facilitator's own behalf or facilitates sales on behalf of one or more marketplace sellers that exceed $100,000. (b) For purposes of determining if a marketplace facilitator exceeds the threshold described in this Subsection (2), a marketplace facilitator shall separately total: (i) the marketplace facilitator's sales; and (ii) any sales the marketplace facilitator makes or facilitates for a marketplace seller. (c) A marketplace facilitator without a physical presence in this state shall begin collecting and remitting the taxes imposed by this chapter no later than the first day of the calendar quarter that is at least 60 days after the day on which the marketplace facilitator exceeds the threshold described in Subsection (2)(a). (3) A marketplace facilitator described in Subsection (2) shall pay or collect and remit taxes imposed by this chapter for each sale that the marketplace facilitator: (a) makes on the marketplace facilitator's own behalf; or (b) makes or facilitates on behalf of a marketplace seller, regardless of: (i) whether the marketplace seller has an obligation to pay or collect and remit taxes under Section 59-12-107; (ii) whether the marketplace seller would have been required to pay or collect and remit taxes under Section 59-12-107 if the marketplace facilitator had not facilitated the sale; or (iii) the amount of the sales price or the purchase price that accrues to or benefits the marketplace facilitator, the marketplace seller, or any other person. (4) A marketplace facilitator shall comply with the procedures and requirements in this chapter and Chapter 1, General Taxation Policies, for sellers required to pay or collect and remit taxes except that the marketplace facilitator shall segregate, in the marketplace facilitator's books and records: (a) the sales that the marketplace facilitator makes on the marketplace facilitator's own behalf; and (b) the sales that the marketplace facilitator makes or facilitates on behalf of one or more marketplace sellers. (5) (a) The commission may audit the marketplace facilitator for sales made or facilitated through the marketplace facilitator's marketplace on behalf of one or more marketplace sellers. (b) The commission may not audit the marketplace seller for sales made or facilitated through the marketplace facilitator's marketplace on the marketplace seller's behalf. (6) Nothing in this section prohibits a marketplace facilitator from providing in a marketplace facilitator's agreement with a marketplace seller for the recovery of taxes, and any related interest or penalties to the extent that a tax, interest, or penalty is assessed by the state in an audit of the marketplace facilitator on a retail sale: (a) that a marketplace facilitator makes or facilitates on behalf of a marketplace seller; and (b) for which the marketplace facilitator relied on incorrect or incomplete information provided by the marketplace seller. (7) A marketplace seller shall pay or collect and remit taxes imposed by this chapter for a sale of tangible personal property, a product transferred electronically, or a service that the marketplace seller makes other than through a marketplace facilitator if: (a) the sale is sourced to this state; and (b) the marketplace seller's sales in this state, other than through a marketplace facilitator, in the previous calendar year or the current calendar year exceed $100,000. (8) (a) A marketplace seller may not pay or collect and remit taxes imposed by this chapter for any sale for which a marketplace facilitator is required to pay or collect and remit. (b) A marketplace seller is not liable for a marketplace facilitator's failure to pay or collect and remit, or the marketplace facilitator's underpayment of, taxes imposed by this chapter for any sale for which a marketplace facilitator is required to pay or collect and remit the taxes imposed by this chapter. (9) (a) A purchaser of tangible personal property, a product transferred electronically, or a service may file a claim for a refund with the marketplace facilitator if the purchaser overpaid taxes imposed under this chapter. (b) No person may bring a class action against a marketplace facilitator in any court of the state on behalf of purchasers arising from or in any way related to an overpayment of taxes collected and remitted on sales made or facilitated by the marketplace facilitator on behalf of a marketplace seller, regardless of whether such claim is characterized as a tax refund claim. (10) Nothing in this section affects the obligation of a purchaser to remit the use tax described in Subsection 59-12-107(2)(f) on any sale for which a marketplace facilitator or marketplace seller failed to collect and remit a tax imposed by this chapter.
Utah Code § 59-5-208 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-208
§ 59-5-208. Tax as lien.
Status: in_force

The tax imposed by this chapter, together with penalties and interest, is and shall remain a lien upon the mine or mining claim from which the mineral is extracted, until the tax is paid. In the case of unpatented claims or leases on unpatented ground, the lien shall be upon the mining rights.
Utah Code § 59-7-618.1 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-618.1
§ 59-7-618.1. Tax credit related to alternative fuel heavy duty vehicles.
Status: in_force

(1) As used in this section: (a) "Board" means the Air Quality Board created under Title 19, Chapter 2, Air Conservation Act. (b) "Director" means the director of the Division of Air Quality appointed under Section 19-2-107. (c) "Heavy duty vehicle" means a commercial category 7 or 8 vehicle, according to vehicle classifications established by the Federal Highway Administration. (d) "Natural gas" includes compressed natural gas and liquified natural gas. (e) "Qualified heavy duty vehicle" means a heavy duty vehicle that: (i) has never been titled or registered and has been driven less than 7,500 miles; and (ii) is fueled by natural gas, has a 100% electric drivetrain, or has a hydrogen-electric drivetrain. (f) "Qualified purchase" means the purchase of a qualified heavy duty vehicle. (g) "Qualified taxpayer" means a taxpayer that: (i) purchases a qualified heavy duty vehicle; and (ii) receives a tax credit certificate from the director. (h) "Small fleet" means 40 or fewer heavy duty vehicles registered in the state and owned by a single taxpayer. (i) "Tax credit certificate" means a certificate issued by the director certifying that a taxpayer is entitled to a tax credit as provided in this section and stating the amount of the tax credit. (2) A qualified taxpayer may claim a nonrefundable tax credit against tax otherwise due under this chapter or Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act: (a) in an amount equal to: (i) $15,000, if the qualified purchase occurs during calendar year 2021; (ii) $13,500, if the qualified purchase occurs during calendar year 2022; (iii) $12,000, if the qualified purchase occurs during calendar year 2023; (iv) $10,500, if the qualified purchase occurs during calendar year 2024; (v) $9,000, if the qualified purchase occurs during calendar year 2025; (vi) $7,500, if the qualified purchase occurs during calendar year 2026; (vii) $6,000, if the qualified purchase occurs during calendar year 2027; (viii) $4,500, if the qualified purchase occurs during calendar year 2028; (ix) $3,000, if the qualified purchase occurs during calendar year 2029; and (x) $1,500, if the qualified purchase occurs during calendar year 2030; and (b) if the qualified taxpayer certifies under oath that over 50% of the miles that the heavy duty vehicle that is the subject of the qualified purchase will travel annually will be within the state. (3) (a) Except as provided in Subsection (3)(b), a taxpayer may not submit an application for, and the director may not issue to the taxpayer, a tax credit certificate under this section in any taxable year for a qualified purchase if the director has already issued tax credit certificates to the taxpayer for 10 qualified purchases in the same taxable year. (b) If, by May 1 of any year, more than 30% of the aggregate annual total amount of tax credits under Subsection (5) has not been claimed, a taxpayer may submit an application for, and the director may issue to the taxpayer, one or more tax credit certificates for up to eight additional qualified purchases, even if the director has already issued to that taxpayer tax credit certificates for the maximum number of qualified purchases allowed under Subsection (3)(a). (4) (a) Subject to Subsection (4)(b), the director shall reserve 25% of all tax credits available under this section for qualified taxpayers with a small fleet. (b) Subsection (4)(a) does not prevent a taxpayer from submitting an application for, or the director from issuing, a tax credit certificate if, before October 1, qualified taxpayers with a small fleet have not reserved under Subsection (5)(b) tax credits for the full amount reserved under Subsection (4)(a). (5) (a) The aggregate annual total amount of tax credits represented by tax credit certificates that the director issues under this section and Section 59-10-1033.1 may not exceed $500,000. (b) The board shall, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, make rules to establish a process under which a taxpayer may reserve a potential tax credit under this section for a limited time to allow the taxpayer to make a qualified purchase with the assurance that the aggregate limit under Subsection (5)(a) will not be met before the taxpayer is able to submit an application for a tax credit certificate. (6) (a) (i) A taxpayer wishing to claim a tax credit under this section shall, using forms the board requires by rule: (A) submit to the director an application for a tax credit; (B) provide the director proof of a qualified purchase; and (C) submit to the director the certification under oath required under Subsection (2)(b). (ii) Upon receiving the application, proof, and certification required under Subsection (6)(a)(i), the director shall provide the taxpayer a written statement from the director acknowledging receipt of the proof. (b) If the director determines that a taxpayer qualifies for a tax credit under this section, the director shall: (i) determine the amount of tax credit the taxpayer is allowed under this section; and (ii) provide the taxpayer with a written tax credit certificate: (A) stating that the taxpayer has qualified for a tax credit; and (B) showing the amount of tax credit for which the taxpayer has qualified under this section. (c) A qualified taxpayer shall retain the tax credit certificate. (d) The director shall at least annually submit to the commission a list of all qualified taxpayers to which the director has issued a tax credit certificate and the amount of each tax credit represented by the tax credit certificates. (7) The tax credit under this section is allowed only: (a) against a tax owed under this chapter or Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act, in the taxable year by the qualified taxpayer; (b) for the taxable year in which the qualified purchase occurs; and (c) once per vehicle. (8) A qualified taxpayer may not assign a tax credit or a tax credit certificate under this section to another person. (9) If the qualified taxpayer receives a tax credit certificate under this section that allows a tax credit in an amount that exceeds the qualified taxpayer's tax liability under this chapter or Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act, for a taxable year, the qualified taxpayer may carry forward the amount of the tax credit that exceeds the tax liability for a period that does not exceed the next five taxable years.