Utah Code § 59-1-213.1 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-213.1
§ 59-1-213.1. Public meeting on revision of commission publication.
Status: in_force

(1) As used in this section, "nonsubstantive change" means a change that does not alter the meaning of a publication. (2) Except as provided in Subsection (3), if the commission revises an official numbered commission publication providing instruction to taxpayers, the commission, in accordance with Title 52, Chapter 4, Open and Public Meetings Act, shall place the publication revision on a commission meeting agenda and allow public comment on the revision. (3) The commission is not required to hold a public meeting on a nonsubstantive change to an official numbered commission publication.
Utah Code § 59-7-601 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-601
§ 59-7-601. Credit of interest income from state and federal securities.
Status: in_force

(1) There shall be allowed as a credit against the tax an amount equal to 1% of the gross interest income included in state taxable income from: (a) bonds, notes, or other evidences of indebtedness issued by the state and its agencies and instrumentalities, and bonds, notes, or other evidences of indebtedness of any political subdivision as described in Section 11-14-303; and (b) stocks, notes, or obligations issued by, or guaranteed by the United States Government, or any of its agencies and instrumentalities as defined under federal law. (2) Amounts otherwise qualifying for the credit, but not allowable because the credit exceeds the tax, may be carried back three years or may be carried forward five years as a credit against the tax. Such carryover credits shall be applied against the tax before the application of the credits earned in the current year and on a first-earned first-used basis.
Utah Code § 59-12-2404 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2404
§ 59-12-2404. Seller or certified service provider reliance on commission information.
Status: in_force

A seller or certified service provider is not liable for failing to collect an emergency services tax if the seller's or certified service provider's failure to collect the emergency services tax is as a result of the seller's or certified service provider's reliance on incorrect data provided by the commission in a database created by the commission: (1) containing tax rates, boundaries, or local taxing jurisdiction assignments; or (2) indicating the taxability of tangible personal property, a product transferred electronically, or a service.
Utah Code § 59-1-401 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-401
§ 59-1-401. Definitions -- Offenses and penalties -- Rulemaking authority -- Statute of limitations -- Commission authority to waive, reduce, or compromise penalty or interest.
Status: in_force

(1) As used in this section: (a) "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; (I) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges; or (J) Title 79, Chapter 6, Part 11, Utah Energy Council; or (ii) another amount that by statute is subject to a penalty imposed under this section. (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, except for Section 59-2-1309; (iv) Chapter 3, Tax Equivalent Property Act; or (v) Chapter 4, Privilege Tax. (2) (a) The due date for filing a return is: (i) if the person filing the return is not allowed by law an extension of time for filing the return, the day on which the return is due as provided by law; or (ii) if the person filing the return is allowed by law an extension of time for filing the return, the earlier of: (A) the date the person files the return; or (B) the last day of that extension of time as allowed by law. (b) A penalty in the amount described in Subsection (2)(c) is imposed if a person files a return after the due date described in Subsection (2)(a). (c) For purposes of Subsection (2)(b), the penalty is an amount equal to the greater of: (i) $20; or (ii) (A) 2% of the unpaid tax, fee, or charge due on the return if the return is filed no later than five days after the due date described in Subsection (2)(a); (B) 5% of the unpaid tax, fee, or charge due on the return if the return is filed more than five days after the due date but no later than 15 days after the due date described in Subsection (2)(a); or (C) 10% of the unpaid tax, fee, or charge due on the return if the return is filed more than 15 days after the due date described in Subsection (2)(a). (d) This Subsection (2) does not apply to: (i) an amended return; or (ii) a return with no tax due. (3) (a) Except as provided in Subsection (15), a person is subject to a penalty for failure to pay a tax, fee, or charge if: (i) the person files a return on or before the due date for filing a return described in Subsection (2)(a), but fails to pay the tax, fee, or charge due on the return on or before that due date; (ii) the person: (A) is subject to a penalty under Subsection (2)(b); and (B) fails to pay the tax, fee, or charge due on a return within a 90-day period after the due date for filing a return described in Subsection (2)(a); (iii) (A) the person is subject to a penalty under Subsection (2)(b); and (B) the commission estimates an amount of tax due for that person in accordance with Subsection 59-1-1406(2); (iv) the person: (A) is mailed a notice of deficiency; and (B) within a 30-day period after the day on which the notice of deficiency described in Subsection (3)(a)(iv)(A) is mailed: (I) does not file a petition for redetermination or a request for agency action; and (II) fails to pay the tax, fee, or charge due on a return; (v) (A) the commission: (I) issues an order constituting final agency action resulting from a timely filed petition for redetermination or a timely filed request for agency action; or (II) is considered to have denied a request for reconsideration under Subsection 63G-4-302(3)(b) resulting from a timely filed petition for redetermination or a timely filed request for agency action; and (B) the person fails to pay the tax, fee, or charge due on a return within a 30-day period after the date the commission: (I) issues the order constituting final agency action described in Subsection (3)(a)(v)(A)(I); or (II) is considered to have denied the request for reconsideration described in Subsection (3)(a)(v)(A)(II); or (vi) the person fails to pay the tax, fee, or charge within a 30-day period after the date of a final judicial decision resulting from a timely filed petition for judicial review. (b) For purposes of Subsection (3)(a), the penalty is an amount equal to the greater of: (i) $20; or (ii) (A) 2% of the unpaid tax, fee, or charge due on the return if the activated tax, fee, or charge due on the return is paid no later than five days after the due date for filing a return described in Subsection (2)(a); (B) 5% of the unpaid tax, fee, or charge due on the return if the activated tax, fee, or charge due on the return is paid more than five days after the due date for filing a return described in Subsection (2)(a) but no later than 15 days after that due date; or (C) 10% of the unpaid tax, fee, or charge due on the return if the activated tax, fee, or charge due on the return is paid more than 15 days after the due date for filing a return described in Subsection (2)(a). (4) (a) In the case of any underpayment of estimated tax or quarterly installments required by Sections 59-5-107, 59-5-207, 59-7-504, and 59-9-104, there shall be added a penalty in an amount determined by applying the interest rate provided under Section 59-1-402 plus four percentage points to the amount of the underpayment for the period of the underpayment. (b) (i) For purposes of Subsection (4)(a), the amount of the underpayment shall be the excess of the required installment over the amount, if any, of the installment paid on or before the due date for the installment. (ii) The period of the underpayment shall run from the due date for the installment to whichever of the following dates is the earlier: (A) the original due date of the tax return, without extensions, for the taxable year; or (B) with respect to any portion of the underpayment, the date on which that portion is paid. (iii) For purposes of this Subsection (4), a payment of estimated tax shall be credited against unpaid required installments in the order in which the installments are required to be paid. (5) (a) Notwithstanding Subsection (2) and except as provided in Subsection (6), a person allowed by law an extension of time for filing a corporate franchise or income tax return under Chapter 7, Corporate Franchise and Income Taxes, or an individual income tax return under Chapter 10, Individual Income Tax Act, is subject to a penalty in the amount described in Subsection (5)(b) if, on or before the day on which the return is due as provided by law, not including the extension of time, the person fails to pay: (i) for a person filing a corporate franchise or income tax return under Chapter 7, Corporate Franchise and Income Taxes, the payment required by Subsection 59-7-507(1)(b); or (ii) for a person filing an individual income tax return under Chapter 10, Individual Income Tax Act, the payment required by Subsection 59-10-516(2). (b) For purposes of Subsection (5)(a), the penalty per month during the period of the extension of time for filing the return is an amount equal to 2% of the tax due on the return, unpaid as of the day on which the return is due as provided by law. (6) If a person does not file a return within an extension of time allowed by Section 59-7-505 or 59-10-516, the person: (a) is not subject to a penalty in the amount described in Subsection (5)(b); and (b) is subject to a penalty in an amount equal to the sum of: (i) a late file penalty in an amount equal to the greater of: (A) $20; or (B) 10% of the tax due on the return, unpaid as of the day on which the return is due as provided by law, not including the extension of time; and (ii) a late pay penalty in an amount equal to the greater of: (A) $20; or (B) 10% of the unpaid tax due on the return, unpaid as of the day on which the return is due as provided by law, not including the extension of time. (7) (a) Additional penalties for an underpayment of a tax, fee, or charge are as provided in this Subsection (7)(a). (i) Except as provided in Subsection (7)(c), if any portion of an underpayment of a tax, fee, or charge is due to negligence, the penalty is 10% of the portion of the underpayment that is due to negligence. (ii) Except as provided in Subsection (7)(d), if any portion of an underpayment of a tax, fee, or charge is due to intentional disregard of law or rule, the penalty is 15% of the entire underpayment. (iii) If any portion of an underpayment is due to an intent to evade a tax, fee, or charge, the penalty is the greater of $500 per period or 50% of the entire underpayment. (iv) If any portion of an underpayment is due to fraud with intent to evade a tax, fee, or charge, the penalty is the greater of $500 per period or 100% of the entire underpayment. (b) If the commission determines that a person is liable for a penalty imposed under Subsection (7)(a)(ii), (iii), or (iv), the commission shall notify the person of the proposed penalty. (i) The notice of proposed penalty shall: (A) set forth the basis of the assessment; and (B) be mailed by certified mail, postage prepaid, to the person's last-known address. (ii) Upon receipt of the notice of proposed penalty, the person against whom the penalty is proposed may: (A) pay the amount of the proposed penalty at the place and time stated in the notice; or (B) proceed in accordance with the review procedures of Subsection (7)(b)(iii). (iii) A person against whom a penalty is proposed in accordance with this Subsection (7) may contest the proposed penalty by filing a petition for an adjudicative proceeding with the commission. (iv) (A) If the commission determines that a person is liable for a penalty under this Subsection (7), the commission shall assess the penalty and give notice and demand for payment. (B) The commission shall mail the notice and demand for payment described in Subsection (7)(b)(iv)(A): (I) to the person's last-known address; and (II) in accordance with Section 59-1-1404. (c) A seller that voluntarily collects a tax under Subsection 59-12-107(2)(d) is not subject to the penalty under Subsection (7)(a)(i) if on or after July 1, 2001: (i) a court of competent jurisdiction issues a final unappealable judgment or order determining that: (A) the seller meets one or more of the criteria described in Subsection 59-12-107(2)(a) or is a seller required to pay or collect and remit sales and use taxes under Subsection 59-12-107(2)(b) or (2)(c); and (B) the commission or a county, city, or town may require the seller to collect a tax under Subsections 59-12-103(2)(a) through (e); or (ii) the commission issues a final unappealable administrative order determining that: (A) the seller meets one or more of the criteria described in Subsection 59-12-107(2)(a) or is a seller required to pay or collect and remit sales and use taxes under Subsection 59-12-107(2)(b) or (2)(c); and (B) the commission or a county, city, or town may require the seller to collect a tax under Subsections 59-12-103(2)(a) through (e). (d) A seller that voluntarily collects a tax under Subsection 59-12-107(2)(d) is not subject to the penalty under Subsection (7)(a)(ii) if: (i) (A) a court of competent jurisdiction issues a final unappealable judgment or order determining that: (I) the seller meets one or more of the criteria described in Subsection 59-12-107(2)(a) or is a seller required to pay or collect and remit sales and use taxes under Subsection 59-12-107(2)(b) or (2)(c); and (II) the commission or a county, city, or town may require the seller to collect a tax under Subsections 59-12-103(2)(a) through (e); or (B) the commission issues a final unappealable administrative order determining that: (I) the seller meets one or more of the criteria described in Subsection 59-12-107(2)(a) or is a seller required to pay or collect and remit sales and use taxes under Subsection 59-12-107(2)(b) or (2)(c); and (II) the commission or a county, city, or town may require the seller to collect a tax under Subsections 59-12-103(2)(a) through (e); and (ii) the seller's intentional disregard of law or rule is warranted by existing law or by a nonfrivolous argument for the extension, modification, or reversal of existing law or the establishment of new law. (8) (a) Subject to Subsections (8)(b) and (c), the penalty for failure to file an information return, information report, or a complete supporting schedule is $50 for each information return, information report, or supporting schedule up to a maximum of $1,000. (b) If an employer is subject to a penalty under Subsection (13), the employer may not be subject to a penalty under Subsection (8)(a). (c) If an employer is subject to a penalty under this Subsection (8) for failure to file a return in accordance with Subsection 59-10-406(3) on or before the due date described in Subsection 59-10-406(3)(b)(ii), the commission may not impose a penalty under this Subsection (8) unless the return is filed more than 14 days after the due date described in Subsection 59-10-406(3)(b)(ii). (9) If a person, in furtherance of a frivolous position, has a prima facie intent to delay or impede administration of a law relating to a tax, fee, or charge and files a purported return that fails to contain information from which the correctness of reported tax, fee, or charge liability can be determined or that clearly indicates that the tax, fee, or charge liability shown is substantially incorrect, the penalty is $500. (10) (a) A seller that fails to remit a tax, fee, or charge monthly as required by Subsection 59-12-108(1)(a): (i) is subject to a penalty described in Subsection (2); and (ii) may not retain the percentage of sales and use taxes that would otherwise be allowable under Subsection 59-12-108(2). (b) A seller that fails to remit a tax, fee, or charge by electronic funds transfer as required by Subsection 59-12-108(1)(a)(ii)(B): (i) is subject to a penalty described in Subsection (2); and (ii) may not retain the percentage of sales and use taxes that would otherwise be allowable under Subsection 59-12-108(2). (11) (a) A person is subject to the penalty provided in Subsection (11)(c) if that person: (i) commits an act described in Subsection (11)(b) with respect to one or more of the following documents: (A) a return; (B) an affidavit; (C) a claim; or (D) a document similar to Subsections (11)(a)(i)(A) through (C); (ii) knows or has reason to believe that the document described in Subsection (11)(a)(i) will be used in connection with any material matter administered by the commission; and (iii) knows that the document described in Subsection (11)(a)(i), if used in connection with any material matter administered by the commission, would result in an understatement of another person's liability for a tax, fee, or charge. (b) The following acts apply to Subsection (11)(a)(i): (i) preparing any portion of a document described in Subsection (11)(a)(i); (ii) presenting any portion of a document described in Subsection (11)(a)(i); (iii) procuring any portion of a document described in Subsection (11)(a)(i); (iv) advising in the preparation or presentation of any portion of a document described in Subsection (11)(a)(i); (v) aiding in the preparation or presentation of any portion of a document described in Subsection (11)(a)(i); (vi) assisting in the preparation or presentation of any portion of a document described in Subsection (11)(a)(i); or (vii) counseling in the preparation or presentation of any portion of a document described in Subsection (11)(a)(i). (c) For purposes of Subsection (11)(a), the penalty: (i) shall be imposed by the commission; (ii) is $500 for each document described in Subsection (11)(a)(i) with respect to which the person described in Subsection (11)(a) meets the requirements of Subsection (11)(a); and (iii) is in addition to any other penalty provided by law. (d) The commission may seek a court order to enjoin a person from engaging in conduct that is subject to a penalty under this Subsection (11). (e) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules prescribing the documents that are similar to Subsections (11)(a)(i)(A) through (C). (12) (a) Criminal offenses and penalties are provided in Subsections (12)(b) through (e). (b) (i) A person who is required by this title or any laws the commission administers or regulates to register with or obtain a license or permit from the commission, who operates without having registered or secured a license or permit, or who operates when the registration, license, or permit is expired or not current, is guilty of a class B misdemeanor. (ii) Notwithstanding Section 76-3-301, for purposes of Subsection (12)(b)(i), the penalty may not: (A) be less than $500; or (B) exceed $1,000. (c) (i) With respect to a tax, fee, or charge, a person who knowingly and intentionally, and without a reasonable good faith basis, fails to make, render, sign, or verify a return within the time required by law or to supply information within the time required by law, or who makes, renders, signs, or verifies a false or fraudulent return or statement, or who supplies false or fraudulent information, is guilty of a third degree felony. (ii) Notwithstanding Section 76-3-301, for purposes of Subsection (12)(c)(i), the penalty may not: (A) be less than $1,000; or (B) exceed $5,000. (d) (i) A person who intentionally or willfully attempts to evade or defeat a tax, fee, or charge or the payment of a tax, fee, or charge is, in addition to other penalties provided by law, guilty of a second degree felony. (ii) Notwithstanding Section 76-3-301, for purposes of Subsection (12)(d)(i), the penalty may not: (A) be less than $1,500; or (B) exceed $25,000. (e) (i) A person is guilty of a second degree felony if that person commits an act: (A) described in Subsection (12)(e)(ii) with respect to one or more of the following documents: (I) a return; (II) an affidavit; (III) a claim; or (IV) a document similar to Subsections (12)(e)(i)(A)(I) through (III); and (B) subject to Subsection (12)(e)(iii), with knowledge that the document described in Subsection (12)(e)(i)(A): (I) is false or fraudulent as to any material matter; and (II) could be used in connection with any material matter administered by the commission. (ii) The following acts apply to Subsection (12)(e)(i): (A) preparing any portion of a document described in Subsection (12)(e)(i)(A); (B) presenting any portion of a document described in Subsection (12)(e)(i)(A); (C) procuring any portion of a document described in Subsection (12)(e)(i)(A); (D) advising in the preparation or presentation of any portion of a document described in Subsection (12)(e)(i)(A); (E) aiding in the preparation or presentation of any portion of a document described in Subsection (12)(e)(i)(A); (F) assisting in the preparation or presentation of any portion of a document described in Subsection (12)(e)(i)(A); or (G) counseling in the preparation or presentation of any portion of a document described in Subsection (12)(e)(i)(A). (iii) This Subsection (12)(e) applies: (A) regardless of whether the person for which the document described in Subsection (12)(e)(i)(A) is prepared or presented: (I) knew of the falsity of the document described in Subsection (12)(e)(i)(A); or (II) consented to the falsity of the document described in Subsection (12)(e)(i)(A); and (B) in addition to any other penalty provided by law. (iv) Notwithstanding Section 76-3-301, for purposes of this Subsection (12)(e), the penalty may not: (A) be less than $1,500; or (B) exceed $25,000. (v) The commission may seek a court order to enjoin a person from engaging in conduct that is subject to a penalty under this Subsection (12)(e). (vi) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules prescribing the documents that are similar to Subsections (12)(e)(i)(A)(I) through (III). (f) The statute of limitations for prosecution for a violation of this Subsection (12) is the later of six years: (i) from the date the tax should have been remitted; or (ii) after the day on which the person commits the criminal offense. (13) (a) An employer that is required to file a form with the commission in accordance with Subsection 59-10-406(8) or (9) is subject to a penalty described in Subsection (13)(b) if the employer: (i) fails to file the form with the commission in an electronic format approved by the commission as required by Subsection 59-10-406(8) or (9); (ii) fails to file the form on or before the due date provided in Subsection 59-10-406(8) or (9); (iii) fails to provide accurate information on the form; or (iv) fails to provide all of the information required by the Internal Revenue Service to be contained on the form. (b) For purposes of Subsection (13)(a), the penalty is: (i) $30 per form, not to exceed $75,000 in a calendar year, if the employer files the form in accordance with Subsection 59-10-406(8) or (9), more than 14 days, but no later than 60 days, after the due date provided in Subsection 59-10-406(8) or (9); (ii) $60 per form, not to exceed $200,000 in a calendar year, if the employer files the form in accordance with Subsection 59-10-406(8) or (9), more than 60 days after the due date provided in Subsection 59-10-406(8) or (9) but on or before June 1; or (iii) $100 per form, not to exceed $500,000 in a calendar year, if the employer: (A) files the form in accordance with Subsection 59-10-406(8) or (9) after June 1; or (B) fails to file the form. (c) A producer that is required to file a form with the commission in accordance with Subsection 59-6-103(3) is subject to a penalty described in Subsection (13)(d) if the producer: (i) fails to file the form with the commission in the format approved by the commission as required by Subsection 59-6-103(3); (ii) fails to file the form on or before the due date provided in Subsection 59-6-103(3); (iii) fails to provide accurate information on the form; or (iv) fails to provide all of the information required by the Internal Revenue Service to be contained on the form. (d) For purposes of Subsection (13)(c), the penalty is: (i) $30 per form, not to exceed $75,000 in a calendar year, if the producer files the form in accordance with Subsection 59-6-103(3), more than 14 days, but no later than 60 days, after the due date provided in Subsection 59-6-103(3); (ii) $60 per form, not to exceed $200,000 in a calendar year, if the producer files the form in accordance with Subsection 59-6-103(3), more than 60 days after the due date provided in Subsection 59-6-103(3) but on or before June 1; or (iii) $100 per form, not to exceed $500,000 in a calendar year, if the producer: (A) files the form in accordance with Subsection 59-6-103(3) after June 1; or (B) fails to file the form. (14) Upon making a record of the commission's actions, and upon reasonable cause shown, the commission may waive, reduce, or compromise any of the penalties or interest imposed under this part. (15) Failure to pay a tax described in Subsection 59-10-1403.2(2) shall be subject to a penalty as described in Subsection (3) except that the penalty shall be: (a) assessed only if the pass-through entity reports tax paid on a Utah Schedule K-1 but does not pay some or all of the tax reported; and (b) calculated based on the difference between the amount of tax reported and the amount of tax paid.
Utah Code § 59-1-1305 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1305
§ 59-1-1305. Penalty for taxpayer underpayment of tax attributable to a reportable transaction.
Status: in_force

(1) If the underpayment of a tax by a taxpayer is attributable to a reportable transaction, the taxpayer is subject to a penalty that is equal to the product of: (a) 10%; and (b) the amount of the tax underpayment attributable to the reportable transaction. (2) If a taxpayer amends an income tax return to change the tax treatment of a reportable transaction after the day on which the commission contacts the taxpayer regarding the examination of the income tax return, that change in the tax treatment of the reportable transaction contained in the amended income tax return may not be considered in determining a tax underpayment under this section. (3) A penalty imposed by this section is in addition to any other penalty imposed by this title.
Utah Code § 59-2-1351.1 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1351.1
§ 59-2-1351.1. Tax sale -- Combining certain parcels -- Acceptable bids -- Deeds.
Status: in_force

(1) (a) At the time specified in the notice the auditor shall: (i) attend at the place appointed, offer for sale, and sell all real property for which an acceptable bid is made; and (ii) refuse to offer a parcel of real property for sale if the description of the real property is so defective as to convey no title. (b) The auditor may post at the place of sale a copy of the published list of real property to be offered and cry the sale by reference to the list rather than crying each parcel separately. (2) (a) The tax commission shall establish, by rule, minimum procedural standards applicable to tax sales. (b) For matters not addressed by commission rules, the county legislative body, upon recommendation by the county auditor, shall establish procedures, by ordinance, for the sale of the delinquent property that best protect the financial interest of the delinquent property owner and meet the needs of local governments to collect delinquent property taxes and tax notice charges due. (3) The county governing body may authorize the auditor to combine for sale two or more contiguous parcels owned by the same party when: (a) the parcels are a single economic or functional unit; (b) the combined sale will best protect the financial interests of the delinquent property owner; and (c) separate sales will reduce the economic value of the unit. (4) The governing body may accept any of the following bids: (a) the highest bid amount for the entire parcel of property, however, a bid may not be accepted for an amount which is insufficient to pay the taxes, tax notice charges, penalties, interest, and administrative costs; or (b) a bid in an amount sufficient to pay the taxes, tax notice charges, penalties, interest, and administrative costs, for less than the entire parcel. (i) The bid which shall be accepted shall be the bid of the bidder who will pay in cash the full amount of the taxes, tax notice charges, penalties, interest, and administrative costs for the smallest portion of the entire parcel. (ii) The county auditor at the tax sale or the county legislative body following the tax sale shall reject a bid to purchase a strip of property around the entire perimeter of the parcel, or a bid to purchase a strip of the parcel which would prevent access to the remainder of the parcel by the redemptive owner or otherwise unreasonably diminish the value of that remainder. (iii) If the bid accepted is for less than the entire parcel, the auditor shall note the fact, with a description of the property covered by the bid, upon the tax sale record and the balance of the parcel not affected by the bid shall be considered to have been redeemed by the owner. (5) The county legislative body may decide that none of the bids are acceptable. (6) (a) Once the county auditor has closed the sale of a particular parcel of property as a result of accepting a bid on the parcel, the successful bidder or purchaser of the property may not unilaterally rescind the bid. (b) The county legislative body, after acceptance of a bid, may enforce the terms of the bid by obtaining a legal judgment against the purchaser in the amount of the bid, plus interest and attorney's fees. (7) Any sale funds which are in excess of the amount required to satisfy the delinquent taxes, tax notice charges, penalties, interest, and administrative costs of the delinquent property shall be treated as unclaimed property under Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act. (8) All money received upon the sale of property made under this section shall be paid into the county treasury, and the treasurer shall settle with the taxing entities and tax notice charge entities as provided in Section 59-2-1366. (9) (a) The county auditor shall, after acceptance by the county governing body, and in the name of the county, execute deeds conveying in fee simple all property sold at the public sale to the purchaser and attest this with the auditor's seal. (b) Deeds issued by the county auditor under this section shall recite the following: (i) the total amount of all the delinquent taxes, tax notice charges, penalties, interest, and administrative costs which were paid in for the execution and delivery of the deed; (ii) the year for which the property was assessed or a tax notice charge was listed, the year the property became delinquent, and the year the property was subject to tax sale; (iii) a full description of the property; and (iv) the name of the grantee. (c) When the deed is executed and delivered by the auditor, it shall be prima facie evidence of the regularity of all proceedings subsequent to the date the taxes or tax notice charges initially became delinquent and of the conveyance of the property to the grantee in fee simple. (d) The deed issued by the county auditor under this section shall be recorded by the county recorder. (e) The fee for the recording shall be included in the administrative costs of the sale. (f) The deed shall be substantially in the following form:TAX DEED____ County, a body corporate and politic of the state of Utah, grantor, hereby conveys to ____, grantee, of ____ the following described real estate in ____ County, Utah:(Here describe the property conveyed)This conveyance is made in consideration of payment by the grantee of $____, representing the total amount owing for delinquent taxes, delinquent tax notice charges, penalties, interest, and administrative costs constituting a charge against the real property for nonpayment of general taxes assessed against it for the years ____ through ____ in the sum of $____.Dated __________(month\day\year).(Auditor's Seal)County _______________By _______________County Auditor
Utah Code § 59-24-103.7 — Utah Code / Title 59 / Chapter 59-24 / § 59-24-103.7
§ 59-24-103.7. Radioactive waste facility disposal tax for concentrated depleted uranium and specific site approved waste.
Status: in_force

(1) On and after July 1, 2019, there is imposed a tax on a radioactive waste facility as provided in this section. (2) The tax is equal to the sum of the following amounts: (a) 12% of the gross receipts of a radioactive waste facility derived from the disposal of: (i) concentrated depleted uranium; and (ii) containerized waste disposed under Subsection 19-3-103.7(2); (b) 10% of the gross receipts of a radioactive waste facility derived from the disposal of processed waste disposed under Subsection 19-3-103.7(2); and (c) 5% of the gross receipts of a radioactive waste facility derived from the disposal of uncontainerized, unprocessed waste disposed under Subsection 19-3-103.7(2).
Utah Code § 59-12-213 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-213
§ 59-12-213. Location of a transaction involving a sale of aircraft, a manufactured home, a mobile home, a modular home, a motor vehicle, or watercraft.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b) or (4), the location of a sale of the following tangible personal property is determined as provided in this section: (i) aircraft; (ii) a manufactured home; (iii) a mobile home; (iv) a modular home; (v) a motor vehicle; or (vi) watercraft. (b) The location of the sale of tangible personal property described in Subsection (1)(a) is determined in accordance with Sections 59-12-211 and 59-12-212 if the tangible personal property described in Subsection (1)(a) is transportation equipment as defined in Section 59-12-211. (2) (a) Except as provided in Subsection (2)(b), if an item of tangible personal property described in Subsection (1)(a) is sold by a dealer of that tangible personal property, the location of the sale of that tangible personal property is the business location of the dealer. (b) If an item of tangible personal property described in Subsection (1)(a) is sold by a dealer of that tangible personal property that does not have a business location in the state, the location of the sale of that tangible personal property is the location where the purchaser takes receipt of the tangible personal property. (3) If an item of tangible personal property described in Subsection (1)(a) is sold by a person other than a dealer of that tangible personal property, the location of the sale of that tangible personal property is: (a) if the tangible personal property is required to be registered with the state before the tangible personal property is used on a public highway, on a public waterway, on public land, or in the air, the location of the street address at which the tangible personal property is registered; or (b) if the tangible personal property is not required to be registered as provided in Subsection (3)(a), the location of the street address at which the purchaser of the tangible personal property resides. (4) This section does not apply to the lease or rental of tangible personal property described in Subsection (1)(a).
Utah Code § 59-7-707 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-707
§ 59-7-707. Commission rulemaking authority.
Status: in_force

In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement this part.
Utah Code § 59-13-201.5 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-201.5
§ 59-13-201.5. Refund of taxes impacting Ute tribe and Ute tribal members.
Status: in_force

(1) In accordance with this section, the Ute tribe may receive a refund from the state of amounts paid to a distributor for taxes imposed on the distributor in accordance with Section 59-13-204 if: (a) the motor fuel is purchased from a licensed distributor; (b) the Ute tribe pays the distributor as provided in Section 59-13-204; (c) the motor fuel is purchased for use by: (i) the Ute tribe; or (ii) a Ute tribal member from a retail station: (A) wholly owned by the Ute tribe; and (B) that is located on Ute trust land; and (d) the governor and the Ute tribe execute and maintain an agreement meeting the requirements of Subsection (3). (2) In addition to the agreement required by Subsection (1), the commission shall enter into an agreement with the Ute tribe that: (a) provides an allocation formula or procedure for determining: (i) the amount of motor fuel sold by the Ute tribe to a Ute tribal member; and (ii) the amount of motor fuel sold by the Ute tribe to a person who is not a Ute tribal member; and (b) provides a process by which: (i) the Ute tribe obtains a refund permitted by this section; and (ii) reports and remits motor fuel tax to the state for sales made to persons who are not Ute tribal members. (3) The agreement required under Subsection (1): (a) may not: (i) authorize the state to impose a tax in addition to a tax imposed under this chapter; or (ii) provide a refund, credit, or similar tax relief that is greater or different than the refund permitted under this section; (iii) affect the power of the state to establish rates of taxation; and (b) shall: (i) provide that the state agrees to allow the refund described in this section; (ii) be in writing; (iii) be signed by: (A) the governor; and (B) the chair of the Business Committee of the Ute tribe; (iv) be conditioned on obtaining any approval required by federal law; and (v) state the effective date of the agreement. (4) (a) The governor shall report to the commission by no later than February 1 of each year as to whether or not an agreement meeting the requirements of this Subsection (4) is in effect. (b) If an agreement meeting the requirements of this Subsection (4) is terminated, the refund permitted under this section is not allowed beginning the January 1 following the date the agreement terminates. (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules regarding the procedures for seeking a refund agreed to under the agreement described in Subsection (2).
Utah Code § 59-12-108 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-108
§ 59-12-108. Monthly payment -- Amount of tax a seller may retain -- Penalty -- Certain amounts allocated to local taxing jurisdictions.
Status: in_force

(1) (a) Notwithstanding Section 59-12-107, a seller that has a tax liability under this chapter of $50,000 or more for the previous calendar year shall: (i) file a return with the commission: (A) monthly on or before the last day of the month immediately following the month for which the seller collects a tax under this chapter; and (B) for the month for which the seller collects a tax under this chapter; and (ii) except as provided in Subsection (1)(b), remit with the return required by Subsection (1)(a)(i) the amount the person is required to remit to the commission for each tax, fee, or charge described in Subsection (1)(c): (A) if that seller's tax liability under this chapter for the previous calendar year is less than $96,000, by any method permitted by the commission; or (B) if that seller's tax liability under this chapter for the previous calendar year is $96,000 or more, by electronic funds transfer. (b) A seller shall remit electronically with the return required by Subsection (1)(a)(i) the amount the seller is required to remit to the commission for each tax, fee, or charge described in Subsection (1)(c) if that seller: (i) is required by Section 59-12-107 to file the return electronically; or (ii) (A) is required to collect and remit a tax under Section 59-12-107; and (B) files a simplified electronic return. (c) Subsections (1)(a) and (b) apply to the following taxes, fees, or charges: (i) a tax under Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; (ii) a fee under Section 19-6-714; (iii) a fee under Section 19-6-805; (iv) a charge under Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges; or (v) a tax under this chapter. (d) Notwithstanding Subsection (1)(a)(ii) and in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules providing for a method for making same-day payments other than by electronic funds transfer if making payments by electronic funds transfer fails. (e) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall establish by rule procedures and requirements for determining the amount a seller is required to remit to the commission under this Subsection (1). (2) (a) Except as provided in Subsection (3), a seller subject to Subsection (1) or a seller described in Subsection (4) may retain each month the amount allowed by this Subsection (2). (b) A seller subject to Subsection (1) or a seller described in Subsection (4) may retain each month 1.31% of any amounts the seller is required to remit to the commission: (i) for a transaction described in Subsection 59-12-103(1) that is subject to a state tax and a local tax imposed in accordance with the following, for the month for which the seller is filing a return in accordance with Subsection (1): (A) Subsection 59-12-103(2)(a); (B) Subsection 59-12-103(2)(b); and (C) Subsection 59-12-103(2)(d); and (ii) for an agreement sales and use tax. (c) (i) A seller subject to Subsection (1) or a seller described in Subsection (4) may retain each month the amount calculated under Subsection (2)(c)(ii) for a transaction described in Subsection 59-12-103(1) that is subject to the state tax and the local tax imposed in accordance with Subsection 59-12-103(2)(c). (ii) For purposes of Subsection (2)(c)(i), the amount a seller may retain is an amount equal to the sum of: (A) 1.31% of any amounts the seller is required to remit to the commission for: (I) the state tax and the local tax imposed in accordance with Subsection 59-12-103(2)(c); (II) the month for which the seller is filing a return in accordance with Subsection (1); and (III) an agreement sales and use tax; and (B) 1.31% of the difference between: (I) the amounts the seller would have been required to remit to the commission: (Aa) in accordance with Subsection 59-12-103(2)(a) if the transaction had been subject to the state tax and the local tax imposed in accordance with Subsection 59-12-103(2)(a); (Bb) for the month for which the seller is filing a return in accordance with Subsection (1); and (Cc) for an agreement sales and use tax; and (II) the amounts the seller is required to remit to the commission for: (Aa) the state tax and the local tax imposed in accordance with Subsection 59-12-103(2)(c); (Bb) the month for which the seller is filing a return in accordance with Subsection (1); and (Cc) an agreement sales and use tax. (d) A seller subject to Subsection (1) or a seller described in Subsection (4) may retain each month 1% of any amounts the seller is required to remit to the commission: (i) for the month for which the seller is filing a return in accordance with Subsection (1); and (ii) under: (A) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; (B) Subsection 59-12-603(1)(a)(i)(A); (C) Subsection 59-12-603(1)(a)(i)(B); or (D) Subsection 59-12-603(1)(a)(ii). (3) A state government entity that is required to remit taxes monthly in accordance with Subsection (1) may not retain any amount under Subsection (2). (4) A seller that has a tax liability under this chapter for the previous calendar year of less than $50,000 may: (a) voluntarily meet the requirements of Subsection (1); and (b) if the seller voluntarily meets the requirements of Subsection (1), retain the amounts allowed by Subsection (2). (5) Penalties for late payment shall be as provided in Section 59-1-401. (6) (a) Except as provided in Subsection (6)(c), for any amounts required to be remitted to the commission under this part, the commission shall each month calculate an amount equal to the difference between: (i) the total amount retained for that month by all sellers had the percentages listed under Subsections (2)(b) and (2)(c)(ii) been 1.5%; and (ii) the total amount retained for that month by all sellers at the percentages listed under Subsections (2)(b) and (2)(c)(ii). (b) The commission shall each month allocate the amount calculated under Subsection (6)(a) to each county, city, and town on the basis of the proportion of agreement sales and use tax that the commission distributes to each county, city, and town for that month compared to the total agreement sales and use tax that the commission distributes for that month to all counties, cities, and towns. (c) The amount the commission calculates under Subsection (6)(a) may not include an amount collected from a tax that: (i) the state imposes within a county, city, or town, including the unincorporated area of a county; and (ii) is not imposed within the entire state.
Utah Code § 59-2-105 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-105
§ 59-2-105. Situs of public utilities, bridges, ferries, and canals.
Status: in_force

Public utilities, and bridges and ferries not public utilities, when operated wholly in one county, and electric light lines and similar improvements, canals, ditches, and flumes when separately taxable, shall be listed and assessed in the county in which the property is located.
Utah Code § 59-10-522 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-522
§ 59-10-522. Extension of time for paying tax.
Status: in_force

(1) (a) For a taxable year beginning on or after January 1, 2019, but beginning on or before December 31, 2019, a taxpayer shall receive an extension of time for the payment of the amount determined as the tax of the taxpayer, or any part of that amount, for the time period that ends on the last day of the extension to pay the taxpayer's federal income tax. (b) (i) For a taxable year beginning on or after January 1, 2020, the commission, except as otherwise provided by this chapter, may extend the time for payment of the amount shown, or required to be shown, on any return required under authority of this chapter (or any installment thereof), for a reasonable period not to exceed six months from the date fixed for payment thereof. (ii) The extension may exceed six months in the cases of taxpayers who are outside the states of the union and the District of Columbia. (2) (a) Under rules prescribed by the commission, the time for payment of the amount determined as a deficiency may be extended for a period not to exceed 18 months from the date fixed for payment of the deficiency, and, in exceptional cases, for a further period not to exceed 12 months. (b) An extension under this subsection may be granted only where it is shown to the satisfaction of the commission that the payment of a deficiency upon the date fixed for the payment thereof will result in undue hardship to the taxpayer. (c) No extension may be granted if the deficiency is due to negligence, to intentional disregard of rules, or to fraud with intent to evade tax. (3) An extension of time for payment of any portion of a claim for an unpaid tax under this chapter, allowed in bankruptcy or receivership proceedings, may be had in the same manner and subject to the same provisions and limitations as provided in Subsection (2).
Utah Code § 59-5-110 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-110
§ 59-5-110. Decisions of commission.
Status: in_force

Every decision of the commission shall be in writing and notice of the decision shall be mailed to the taxpayer within 10 days. All decisions become final upon the expiration of 30 days after notice has been mailed to the taxpayer, unless proceedings are taken within such time for a review in accordance with Title 63G, Chapter 4, Administrative Procedures Act, in which case it becomes final as specified in the Administrative Procedures Act.
Utah Code § 59-2-1320 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1320
§ 59-2-1320. Settlements with county legislative bodies.
Status: in_force

On the first Monday of March and June, and the second Monday of September and December, the county treasurer shall settle with the county legislative body for all money collected by the treasurer, and on those days shall deliver to and file in the office of the county auditor a statement under oath showing: (1) an account of all transactions and receipts since the last settlement; and (2) that all money collected is in the county treasury.
Utah Code § 59-38-104 — Utah Code / Title 59 / Chapter 59-38 / § 59-38-104
§ 59-38-104. Collection and administration of tax.
Status: in_force

10/1/2026 (1) The commission shall administer, collect, and enforce the tax under this chapter in accordance with: (a) Chapter 1, General Taxation Policies; and (b) the same procedures used to administer, collect, and enforce the tax under Chapter 12, Part 1, Tax Collection. (2) (a) A covered entity that collects the tax imposed on covered transactions shall remit to the commission, in an electronic format approved by the commission: (i) the tax due in the previous quarter; and (ii) the tax return. (b) Notwithstanding Subsection (2)(a), if a covered entity is required to file a sales and use tax return, the covered entity shall file the tax return and remit the tax imposed under this chapter in an electronic format the commission approves on the same schedule as the covered entity's sales and use tax filing. (3) A covered entity shall maintain records of covered transactions to determine the amount of tax due under this part for a period of three years. (4) The commission may make an assessment in accordance with Section 59-1-1405 for a deficiency of a tax, fee, or charge required to be paid under this chapter. (5) In addition to the tax required by this part, a person shall pay a penalty as provided in Section 59-1-401, plus interest at the rate and in the manner provided in Section 59-1-402, if a person subject to this section fails to: (a) pay the tax imposed by this part; (b) pay the tax on time; or (c) file a return or statement required by this part. (6) An overpayment of a tax imposed by this part shall accrue interest at the rate and in the manner provided in Section 59-1-402. (7) The commission shall administer the tax imposed under this chapter based on referrals of covered entities from the division in accordance with Section 78B-3-1004.
Utah Code § 59-2-313 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-313
§ 59-2-313. Assessor to furnish information to commission.
Status: in_force

The county assessor shall furnish to the commission, promptly upon demand, any information it may require as to the several kinds of personal and real property, and the taxable value of those properties, which are located in the county.
Utah Code § 59-7-623 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-623
§ 59-7-623. Nonrefundable guaranty association assessment tax credit.
Status: in_force

(1) As used in this section: (a) "Guaranty association assessment" means the amount of any assessments paid by a qualified insurer under the guaranty association established under Title 31A, Chapter 28, Part 1, Utah Life and Health Insurance Guaranty Association Act, in the manner provided by Section 31A-28-113. (b) "Qualified insurer" means an insurer, as defined in Section 31A-1-301, that is not subject to the premium tax on health care insurance under Section 59-9-101. (2) For a taxable year beginning on or after January 1, 2019, a qualified insurer may claim a nonrefundable tax credit equal to 20% of the assessment for each of the five years following the year the qualified insurer pays a guaranty association assessment, in accordance with Section 31A-28-113. (3) (a) A qualified insurer may carry forward the portion of the tax credit that exceeds the qualified insurer's tax liability for the taxable year in accordance with Section 31A-28-113. (b) A qualified insurer may not carry back the portion of the tax credit that exceeds the qualified insurer's tax liability for the taxable year.
Utah Code § 59-12-2220 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2220
§ 59-12-2220. County option sales and use tax to fund highways or a system for public transit -- Base -- Rate.
Status: in_force

7/1/2026 (1) Subject to the other provisions of this part and subject to the requirements of this section, the following counties may impose a sales and use tax under this section: (a) a county legislative body may impose the sales and use tax on the transactions described in Subsection 59-12-103(1) located within the county, including the cities and towns within the county if: (i) the entire boundary of a county is annexed into a large public transit district; and (ii) the maximum amount of sales and use tax authorizations allowed in accordance with Section 59-12-2203 and authorized under the following sections has been imposed: (A) Section 59-12-2213; (B) Section 59-12-2214; (C) Section 59-12-2215; (D) Section 59-12-2216; (E) Section 59-12-2217; (F) Section 59-12-2218; and (G) Section 59-12-2219; (b) if the county is not annexed into a large public transit district, the county legislative body may impose the sales and use tax on the transactions described in Subsection 59-12-103(1) located within the county, including the cities and towns within the county if: (i) the county is an eligible political subdivision; or (ii) a city or town within the boundary of the county is an eligible political subdivision; or (c) a county legislative body of a county not described in Subsection (1)(a) or (1)(b) may impose the sales and use tax on the transactions described in Subsection 59-12-103(1) located within the county, including the cities and towns within the county. (2) For purposes of Subsection (1) and subject to the other provisions of this section, a county legislative body that imposes a sales and use tax under this section may impose the tax at a rate of .2%. (3) (a) The commission shall distribute sales and use tax revenue collected under this section as determined by a county legislative body as described in Subsection (3)(b). (b) If a county legislative body imposes a sales and use tax as described in this section, the county legislative body may elect to impose a sales and use tax revenue distribution as described in Subsection (4), (5), (6), or (7), depending on the class of county, and presence and type of a public transit provider in the county. (4) Subject to Subsection (11), and after application of Subsection 59-12-2206(5), if a county legislative body imposes a sales and use tax as described in this section, and the entire boundary of the county is annexed into a large public transit district, and the county is a county of the first class, the commission shall distribute the sales and use tax revenue as follows: (a) .10% to a public transit district as described in Subsection (11); (b) .05% to the cities and towns as provided in Subsection (8); and (c) .05% to the county legislative body. (5) Subject to Subsection (11), if a county legislative body imposes a sales and use tax as described in this section and the entire boundary of the county is annexed into a large public transit district, and the county is a county not described in Subsection (4), the commission shall distribute the sales and use tax revenue as follows: (a) .10% to a public transit district as described in Subsection (11); (b) .05% to the cities and towns as provided in Subsection (8); and (c) .05% to the county legislative body. (6) (a) Except as provided in Subsection (14)(c), if the entire boundary of a county that imposes a sales and use tax as described in this section is not annexed into a single public transit district, but a city or town within the county is annexed into a single public transit district, or if the city or town is an eligible political subdivision, the commission shall distribute the sales and use tax revenue collected within the county as provided in Subsection (6)(b) or (c). (b) For a city, town, or portion of the county described in Subsection (6)(a) that is annexed into the single public transit district, or an eligible political subdivision, the commission shall distribute the sales and use tax revenue collected within the portion of the county that is within a public transit district or eligible political subdivision as follows: (i) .05% to a public transit provider as described in Subsection (11); (ii) .075% to the cities and towns as provided in Subsection (8); and (iii) .075% to the county legislative body. (c) Except as provided in Subsection (14)(c), for a city, town, or portion of the county described in Subsection (6)(a) that is not annexed into a single public transit district or eligible political subdivision in the county, the commission shall distribute the sales and use tax revenue collected within that portion of the county as follows: (i) .08% to the cities and towns as provided in Subsection (8); and (ii) .12% to the county legislative body. (7) For a county without a public transit service that imposes a sales and use tax as described in this section, the commission shall distribute the sales and use tax revenue collected within the county as follows: (a) .08% to the cities and towns as provided in Subsection (8); and (b) .12% to the county legislative body. (8) (a) Subject to Subsections (8)(b) and (c), the commission shall make the distributions required by Subsections (4)(b), (5)(b), (6)(b)(ii), (6)(c)(i), and (7)(a) as follows: (i) 50% of the total revenue collected under Subsections (4)(b), (5)(b), (6)(b)(ii), (6)(c)(i), and (7)(a) within the counties that impose a tax under Subsections (4) through (7) shall be distributed to the unincorporated areas, cities, and towns within those counties on the basis of the percentage that the population of each unincorporated area, city, or town bears to the total population of all of the counties that impose a tax under this section; and (ii) 50% of the total revenue collected under Subsections (4)(b), (5)(b), (6)(b)(ii), (6)(c)(i), and (7)(a) within the counties that impose a tax under Subsections (4) through (7) shall be distributed to the unincorporated areas, cities, and towns within those counties on the basis of the location of the transaction as determined under Sections 59-12-211 through 59-12-215. (b) (i) Population for purposes of this Subsection (8) shall be based on, to the extent not otherwise required by federal law: (A) the most recent estimate from the Utah Population Committee created in Section 63C-20-103; or (B) if the Utah Population Committee estimate is not available for each municipality and unincorporated area, the adjusted sub-county population estimate provided by the Utah Population Committee in accordance with Section 63C-20-104. (ii) If a needed population estimate is not available from the United States Census Bureau, population figures shall be derived from an estimate from the Utah Population Estimates Committee created by executive order of the governor. (c) (i) Beginning on January 1, 2024, if the Division of Housing and Community Development within the Governor's Office of Economic Development determines that a city or town is ineligible for funds in accordance with Subsection 10-21-202(8), beginning the first day of the calendar quarter after receiving 90 days' notice, the commission shall distribute the distribution that city or town would have received under Subsection (8)(a) to cities or towns to which Subsection 10-21-202(8) does not apply. (ii) Beginning on January 1, 2024, if the Division of Housing and Community Development within the Governor's Office of Economic Development determines that a county is ineligible for funds in accordance with Subsection 17-80-202(6), beginning the first day of the calendar quarter after receiving 90 days' notice, the commission shall distribute the distribution that county would have received under Subsection (8)(a) to counties to which Subsection 17-80-202(6) does not apply. (9) If a public transit service is organized after the date a county legislative body first imposes a tax under this section, a change in a distribution required by this section may not take effect until the first distribution the commission makes under this section after a 90-day period that begins on the date the commission receives written notice from the public transit provider that the public transit service has been organized. (10) (a) Except as provided in Subsections (10)(b) and (c), a county, city, or town that received distributions described in Subsections (4)(b), (4)(c), (5)(b), (5)(c), (6)(b)(ii), (6)(b)(iii), (6)(c), and (7) may only expend those funds for a purpose described in Section 59-12-2212.2. (b) If a county described in Subsection (1)(a) that is a county of the first class imposes the sales and use tax authorized in this section, the county may also use funds distributed in accordance with Subsection (4)(c) for public safety purposes. (c) If a county described in Subsection (1)(a) that is a county of the second class imposes the sales and use tax authorized in this section, the county may also use funds distributed in accordance with Subsection (5)(c) for public safety purposes. (d) In addition to the purposes described in Subsections (10)(a) and (b), for a city relevant to a project area, as that term is defined in Section 63N-23-801, an allowable use of revenue from a sales and use tax under this section includes the revitalization of a convention center owned by the county within a city of the first class and surrounding revitalization projects related to the convention center. (11) (a) Subject to Subsections (11)(b), (c), and (d), revenue designated for public transit as described in this section may be used for capital expenses and service delivery expenses of: (i) a public transit district; (ii) an eligible political subdivision; or (iii) another entity providing a service for public transit or a transit facility within the relevant county, as those terms are defined in Section 17B-2a-802. (b) (i) (A) If a county of the first class imposes a sales and use tax described in this section, beginning on the date on which the county imposes the sales and use tax under this section, and for a three-year period after at least three counties described in Subsections (4) and (5) have imposed a tax under this section, or until June 30, 2030, whichever comes first, revenue designated for public transit within a county of the first class as described in Subsection (4)(a) shall be transferred to the County of the First Class Highway Projects Fund created in Section 72-2-121. (B) Revenue deposited into the County of the First Class Highway Projects Fund created in Section 72-2-121 as described in Subsection (11)(b)(i)(A) may be used for public transit innovation grants as provided in Title 72, Chapter 2, Part 4, Public Transit Innovation Grants. (ii) If a county of the first class imposes a sales and use tax described in this section, beginning on the day three years after the date on which at least three counties described in Subsections (4) and (5) have imposed a tax under this section, or beginning on July 1, 2030, whichever comes first, for revenue designated for public transit as described in Subsection (4)(a): (A) 50% of the revenue from a sales and use tax imposed under this section in a county of the first class shall be transferred to the County of the First Class Highway Projects Fund created in Section 72-2-121 to be used for a purpose described in Subsection (11)(a); and (B) 50% of the revenue from a sales and use tax imposed under this section in a county of the first class shall be transferred to the Transit Transportation Investment Fund Commuter Rail Subaccount created in Subsection 72-2-124(13). (c) (i) If a county that is not a county of the first class for which the entire boundary of the county is annexed into a large public transit district imposes a sales and use tax described in this section, beginning on the date on which the county imposes the sales and use tax under this section, and for a three-year period following the date on which at least three counties described in Subsections (4) and (5) have imposed a tax under this section, or until June 30, 2030, whichever comes first, revenue designated for public transit as described in Subsection (5)(a) shall be transferred to the relevant county legislative body to be used for a purpose determined by the county legislative body. (ii) If a county that is not a county of the first class for which the entire boundary of the county is annexed into a large public transit district imposes a sales and use tax described in this section, beginning on the day three years after the date on which at least three counties described in Subsections (4) and (5) have imposed a tax under this section, or beginning on July 1, 2030, whichever comes first, for the revenue that is designated for public transit in Subsection (5)(a): (A) 50% shall be transferred to the Transit Transportation Investment Fund Commuter Rail Subaccount created in Subsection 72-2-124(13); and (B) 50% shall be transferred to the relevant county legislative body to be used for a purpose described in Subsection (11)(a). (d) Except as provided in Subsection (14)(c), for a county that imposes a sales and use tax under this section, for revenue designated for public transit as described in Subsection (6)(b)(i), the revenue shall be transferred to the relevant county legislative body to be used for a purpose described in Subsection (11)(a). (12) A large public transit district shall send notice to the commission at least 90 days before the earlier of: (a) the date that is three years after the date on which at least three counties described in Subsections (4) and (5) have imposed a tax under this section; or (b) June 30, 2030. (13) For a city described in Subsection (10)(c), during the bondable term of a revitalization project described in Subsection (10)(c), the city shall transfer at least 50%, and may transfer up to 100%, of any revenue the city receives from a distribution under Subsection (4)(b) to a convention center public infrastructure district created in accordance with Section 17D-4-202.1 for revitalization of a convention center owned by the county within a city of the first class and surrounding revitalization projects related to the convention center as permitted in Subsection (10)(c). (14) (a) Notwithstanding Section 59-12-2208, a county legislative body may, but is not required to, submit an opinion question to the county's registered voters in accordance with Section 59-12-2208 to impose a sales and use tax under this section. (b) If a county passes an ordinance to impose a sales and use tax as described in this section, the sales and use tax shall take effect on the first day of the calendar quarter after a 90-day period that begins on the date the commission receives written notice from the county of the passage of the ordinance. (c) A county that imposed the local option sales and use tax described in this section before January 1, 2023, may maintain that county's distribution allocation in place as of January 1, 2023. (15) (a) Revenue collected from a sales and use tax under this section may not be used to supplant existing General Fund appropriations that a county, city, or town budgeted for transportation or public transit as of the date the tax becomes effective for a county, city, or town. (b) The limitation under Subsection (15)(a) does not apply to a designated transportation or public transit capital or reserve account a county, city, or town established before the date the tax becomes effective.7/1/2026 (1) Subject to the other provisions of this part and subject to the requirements of this section, the following counties may impose a sales and use tax under this section: (a) a county legislative body may impose the sales and use tax on the transactions described in Subsection 59-12-103(1) located within the county, including the cities and towns within the county if: (i) the entire boundary of a county is annexed into a large public transit district; and (ii) the maximum amount of sales and use tax authorizations allowed in accordance with Section 59-12-2203 and authorized under the following sections has been imposed: (A) Section 59-12-2213; (B) Section 59-12-2214; (C) Section 59-12-2215; (D) Section 59-12-2216; (E) Section 59-12-2217; (F) Section 59-12-2218; and (G) Section 59-12-2219; (b) if the county is not annexed into a large public transit district, the county legislative body may impose the sales and use tax on the transactions described in Subsection 59-12-103(1) located within the county, including the cities and towns within the county if: (i) the county is an eligible political subdivision; or (ii) a city or town within the boundary of the county is an eligible political subdivision; or (c) a county legislative body of a county not described in Subsection (1)(a) or (1)(b) may impose the sales and use tax on the transactions described in Subsection 59-12-103(1) located within the county, including the cities and towns within the county. (2) For purposes of Subsection (1) and subject to the other provisions of this section, a county legislative body that imposes a sales and use tax under this section may impose the tax at a rate of .2%. (3) (a) The commission shall distribute sales and use tax revenue collected under this section as determined by a county legislative body as described in Subsection (3)(b). (b) If a county legislative body imposes a sales and use tax as described in this section, the county legislative body may elect to impose a sales and use tax revenue distribution as described in Subsection (4), (5), (6), or (7), depending on the class of county, and presence and type of a public transit provider in the county. (4) Subject to Subsection (11), and after application of Subsection 59-12-2206(5), if a county legislative body imposes a sales and use tax as described in this section, and the entire boundary of the county is annexed into a large public transit district, and the county is a county of the first class, the commission shall distribute the sales and use tax revenue as follows: (a) .10% to a public transit district as described in Subsection (11); (b) .05% to the cities and towns as provided in Subsection (8); and (c) .05% to the county legislative body. (5) Subject to Subsection (11), if a county legislative body imposes a sales and use tax as described in this section and the entire boundary of the county is annexed into a large public transit district, and the county is a county not described in Subsection (4), the commission shall distribute the sales and use tax revenue as follows: (a) .10% to a public transit district as described in Subsection (11); (b) .05% to the cities and towns as provided in Subsection (8); and (c) .05% to the county legislative body. (6) (a) Except as provided in Subsection (14)(c), if the entire boundary of a county that imposes a sales and use tax as described in this section is not annexed into a single public transit district, but a city or town within the county is annexed into a single public transit district, or if the city or town is an eligible political subdivision, the commission shall distribute the sales and use tax revenue collected within the county as provided in Subsection (6)(b) or (c). (b) For a city, town, or portion of the county described in Subsection (6)(a) that is annexed into the single public transit district, or an eligible political subdivision, the commission shall distribute the sales and use tax revenue collected within the portion of the county that is within a public transit district or eligible political subdivision as follows: (i) .05% to a public transit provider as described in Subsection (11); (ii) .075% to the cities and towns as provided in Subsection (8); and (iii) .075% to the county legislative body. (c) Except as provided in Subsection (14)(c), for a city, town, or portion of the county described in Subsection (6)(a) that is not annexed into a single public transit district or eligible political subdivision in the county, the commission shall distribute the sales and use tax revenue collected within that portion of the county as follows: (i) .08% to the cities and towns as provided in Subsection (8); and (ii) .12% to the county legislative body. (7) For a county without a public transit service that imposes a sales and use tax as described in this section, the commission shall distribute the sales and use tax revenue collected within the county as follows: (a) .08% to the cities and towns as provided in Subsection (8); and (b) .12% to the county legislative body. (8) (a) Subject to Subsections (8)(b) and (c), the commission shall make the distributions required by Subsections (4)(b), (5)(b), (6)(b)(ii), (6)(c)(i), and (7)(a) as follows: (i) 50% of the total revenue collected under Subsections (4)(b), (5)(b), (6)(b)(ii), (6)(c)(i), and (7)(a) within the counties that impose a tax under Subsections (4) through (7) shall be distributed to the unincorporated areas, cities, and towns within those counties on the basis of the percentage that the population of each unincorporated area, city, or town bears to the total population of all of the counties that impose a tax under this section; and (ii) 50% of the total revenue collected under Subsections (4)(b), (5)(b), (6)(b)(ii), (6)(c)(i), and (7)(a) within the counties that impose a tax under Subsections (4) through (7) shall be distributed to the unincorporated areas, cities, and towns within those counties on the basis of the location of the transaction as determined under Sections 59-12-211 through 59-12-215. (b) (i) Population for purposes of this Subsection (8) shall be based on, to the extent not otherwise required by federal law: (A) the most recent estimate from the Utah Population Committee created in Section 63C-20-103; or (B) if the Utah Population Committee estimate is not available for each municipality and unincorporated area, the adjusted sub-county population estimate provided by the Utah Population Committee in accordance with Section 63C-20-104. (ii) If a needed population estimate is not available from the United States Census Bureau, population figures shall be derived from an estimate from the Utah Population Estimates Committee created by executive order of the governor. (c) (i) Beginning on January 1, 2024, if the Division of Housing and Community Development within the Governor's Office of Economic Development determines that a city or town is ineligible for funds in accordance with Subsection 10-21-202(8), beginning the first day of the calendar quarter after receiving 90 days' notice, the commission shall distribute the distribution that city or town would have received under Subsection (8)(a) to cities or towns to which Subsection 10-21-202(8) does not apply. (ii) Beginning on January 1, 2024, if the Division of Housing and Community Development within the Governor's Office of Economic Development determines that a county is ineligible for funds in accordance with Subsection 17-80-202(6), beginning the first day of the calendar quarter after receiving 90 days' notice, the commission shall distribute the distribution that county would have received under Subsection (8)(a) to counties to which Subsection 17-80-202(6) does not apply. (9) If a public transit service is organized after the date a county legislative body first imposes a tax under this section, a change in a distribution required by this section may not take effect until the first distribution the commission makes under this section after a 90-day period that begins on the date the commission receives written notice from the public transit provider that the public transit service has been organized. (10) (a) Except as provided in Subsections (10)(b) and (c), a county, city, or town that received distributions described in Subsections (4)(b), (4)(c), (5)(b), (5)(c), (6)(b)(ii), (6)(b)(iii), (6)(c), and (7) may only expend those funds for a purpose described in Section 59-12-2212.2. (b) If a county described in Subsection (1)(a) that is a county of the first class imposes the sales and use tax authorized in this section, the county may also use funds distributed in accordance with Subsection (4)(c) for public safety purposes. (c) If a county described in Subsection (1)(a) that is a county of the second class imposes the sales and use tax authorized in this section, the county may also use funds distributed in accordance with Subsection (5)(c) for public safety purposes. (d) In addition to the purposes described in Subsections (10)(a) and (b), for a city relevant to a project area, as that term is defined in Section 63N-23-801, an allowable use of revenue from a sales and use tax under this section includes the revitalization of a convention center owned by the county within a city of the first class and surrounding revitalization projects related to the convention center. (11) (a) Subject to Subsections (11)(b), (c), and (d), revenue designated for public transit as described in this section may be used for capital expenses and service delivery expenses of: (i) a public transit district; (ii) an eligible political subdivision; or (iii) another entity providing a service for public transit or a transit facility within the relevant county, as those terms are defined in Section 17B-2a-802. (b) (i) (A) If a county of the first class imposes a sales and use tax described in this section, beginning on the date on which the county imposes the sales and use tax under this section, and for a three-year period after at least three counties described in Subsections (4) and (5) have imposed a tax under this section, or until June 30, 2030, whichever comes first, revenue designated for public transit within a county of the first class as described in Subsection (4)(a) shall be transferred to the County of the First Class Highway Projects Fund created in Section 72-2-121. (B) Revenue deposited into the County of the First Class Highway Projects Fund created in Section 72-2-121 as described in Subsection (11)(b)(i)(A) may be used for public transit innovation grants as provided in Title 72, Chapter 2, Part 4, Public Transit Innovation Grants. (ii) If a county of the first class imposes a sales and use tax described in this section, beginning on the day three years after the date on which at least three counties described in Subsections (4) and (5) have imposed a tax under this section, or beginning on July 1, 2030, whichever comes first, for revenue designated for public transit as described in Subsection (4)(a): (A) 50% of the revenue from a sales and use tax imposed under this section in a county of the first class shall be transferred to the County of the First Class Highway Projects Fund created in Section 72-2-121 to be used for a purpose described in Subsection (11)(a); and (B) 50% of the revenue from a sales and use tax imposed under this section in a county of the first class shall be transferred to the Transit Transportation Investment Fund Commuter Rail Subaccount created in Subsection 72-2-124(13). (c) (i) If a county that is not a county of the first class for which the entire boundary of the county is annexed into a large public transit district imposes a sales and use tax described in this section, beginning on the date on which the county imposes the sales and use tax under this section, and for a three-year period following the date on which at least three counties described in Subsections (4) and (5) have imposed a tax under this section, or until June 30, 2030, whichever comes first, revenue designated for public transit as described in Subsection (5)(a) shall be transferred to the relevant county legislative body to be used for a purpose determined by the county legislative body. (ii) If a county that is not a county of the first class for which the entire boundary of the county is annexed into a large public transit district imposes a sales and use tax described in this section, beginning on the day three years after the date on which at least three counties described in Subsections (4) and (5) have imposed a tax under this section, or beginning on July 1, 2030, whichever comes first, for the revenue that is designated for public transit in Subsection (5)(a): (A) 50% shall be transferred to the Transit Transportation Investment Fund Commuter Rail Subaccount created in Subsection 72-2-124(13); and (B) 50% shall be transferred to the relevant county legislative body to be used for a purpose described in Subsection (11)(a). (d) Except as provided in Subsection (14)(c), for a county that imposes a sales and use tax under this section, for revenue designated for public transit as described in Subsection (6)(b)(i), the revenue shall be transferred to the relevant county legislative body to be used for a purpose described in Subsection (11)(a). (12) A large public transit district shall send notice to the commission at least 90 days before the earlier of: (a) the date that is three years after the date on which at least three counties described in Subsections (4) and (5) have imposed a tax under this section; or (b) June 30, 2030. (13) For a city described in Subsection (10)(c), during the bondable term of a revitalization project described in Subsection (10)(c), the city shall transfer at least 50%, and may transfer up to 100%, of any revenue the city receives from a distribution under Subsection (4)(b) to a convention center public infrastructure district created in accordance with Section 17D-4-202.1 for revitalization of a convention center owned by the county within a city of the first class and surrounding revitalization projects related to the convention center as permitted in Subsection (10)(c). (14) (a) Notwithstanding Section 59-12-2208, a county legislative body may, but is not required to, submit an opinion question to the county's registered voters in accordance with Section 59-12-2208 to impose a sales and use tax under this section. (b) If a county passes an ordinance to impose a sales and use tax as described in this section, the sales and use tax shall take effect on the first day of the calendar quarter after a 90-day period that begins on the date the commission receives written notice from the county of the passage of the ordinance. (c) A county that imposed the local option sales and use tax described in this section before January 1, 2023, may maintain that county's distribution allocation in place as of January 1, 2023. (15) (a) Revenue collected from a sales and use tax under this section may not be used to supplant existing General Fund appropriations that a county, city, or town budgeted for transportation or public transit as of the date the tax becomes effective for a county, city, or town. (b) The limitation under Subsection (15)(a) does not apply to a designated transportation or public transit capital or reserve account a county, city, or town established before the date the tax becomes effective.
Utah Code § 59-2-908 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-908
§ 59-2-908. Single aggregate limitation -- Maximum levy.
Status: in_force

(1) Except as provided in Subsection (2), each county shall have a single aggregate limitation on the property tax levied for all purposes by the county. Except as provided in Section 59-2-911, this limitation may not exceed the maximum set forth in this section. The maximum is: (a) .0032 per dollar of taxable value in all counties with a total taxable value of more than $100,000,000; and (b) .0036 per dollar of taxable value in all counties with a total taxable value of less than $100,000,000. (2) (a) Beginning January 1, 1995, a county may impose a tax rate in excess of the limitation provided in Subsection (1) if the rate established under Subsection (1)(a) or (b) generates revenues for the county in an amount that is less than the revenues that would be generated by the county under the certified tax rate established in Section 59-2-924. (b) A county meeting the requirements of Subsection (2)(a) may impose a tax rate that does not exceed the certified tax rate established in Section 59-2-924.