Utah Code § 59-12-106 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-106
§ 59-12-106. Definitions -- Sales and use tax license requirements -- Penalty -- Application process and requirements -- No fee -- Bonds -- Presumption of taxability -- Exemption certificates -- Exemption certificate license number to accompany contract bids.
Status: in_force

(1) As used in this section: (a) "Applicant" means a person that: (i) is required by this section to obtain a license; and (ii) submits an application: (A) to the commission; and (B) for a license under this section. (b) "Application" means an application for a license under this section. (c) "Fiduciary of the applicant" means a person that: (i) is required to collect, truthfully account for, and pay over a tax under this chapter for an applicant; and (ii) (A) is a corporate officer of the applicant described in Subsection (1)(c)(i); (B) is a director of the applicant described in Subsection (1)(c)(i); (C) is an employee of the applicant described in Subsection (1)(c)(i); (D) is a partner of the applicant described in Subsection (1)(c)(i); (E) is a trustee of the applicant described in Subsection (1)(c)(i); or (F) has a relationship to the applicant described in Subsection (1)(c)(i) that is similar to a relationship described in Subsections (1)(c)(ii)(A) through (E) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (d) "Fiduciary of the licensee" means a person that: (i) is required to collect, truthfully account for, and pay over a tax under this chapter for a licensee; and (ii) (A) is a corporate officer of the licensee described in Subsection (1)(d)(i); (B) is a director of the licensee described in Subsection (1)(d)(i); (C) is an employee of the licensee described in Subsection (1)(d)(i); (D) is a partner of the licensee described in Subsection (1)(d)(i); (E) is a trustee of the licensee described in Subsection (1)(d)(i); or (F) has a relationship to the licensee described in Subsection (1)(d)(i) that is similar to a relationship described in Subsections (1)(d)(ii)(A) through (E) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (e) "License" means a license under this section. (f) "Licensee" means a person that is licensed under this section by the commission. (g) "Special event" means an event that lasts six months or less where taxable sales occur. (2) (a) It is unlawful for any person required to collect a tax under this chapter to engage in business within the state without first having obtained a license to do so. (b) The license described in Subsection (2)(a): (i) shall be granted and issued by the commission; (ii) is not assignable; (iii) is valid only for the person in whose name the license is issued; (iv) is valid until: (A) the person described in Subsection (2)(b)(iii): (I) ceases to do business; or (II) changes that person's business address; or (B) the license is revoked by the commission; and (v) subject to Subsection (2)(d), shall be granted by the commission only upon an application that: (A) states the name and address of the applicant; and (B) provides other information the commission may require. (c) At the time an applicant makes an application under Subsection (2)(b)(v), the commission shall notify the applicant of the responsibilities and liability of a business owner successor under Section 59-12-112. (d) The commission shall review an application and determine whether the applicant: (i) meets the requirements of this section to be issued a license; and (ii) is required to post a bond with the commission in accordance with Subsections (2)(e) and (f) before the applicant may be issued a license. (e) (i) Except as provided in Subsection (2)(e)(iii), an applicant shall post a bond with the commission before the commission may issue the applicant a license if: (A) a license under this section was revoked for a delinquency under this chapter for: (I) the applicant; (II) a fiduciary of the applicant; or (III) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this chapter; or (B) there is a delinquency in paying a tax under this chapter for: (I) the applicant; (II) a fiduciary of the applicant; or (III) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this chapter. (ii) If the commission determines it is necessary to ensure compliance with this chapter, the commission may require a licensee to: (A) for a licensee that has not posted a bond under this section with the commission, post a bond with the commission in accordance with Subsection (2)(f); or (B) for a licensee that has posted a bond under this section with the commission, increase the amount of the bond posted with the commission. (iii) The commission may waive the bond requirement described in Subsection (2)(e)(i), if the applicant is in compliance with a payment agreement that: (A) relates to the delinquency; and (B) is approved by the commission. (f) (i) A bond required by Subsection (2)(e) shall be: (A) executed by: (I) for an applicant, the applicant as principal, with a corporate surety; or (II) for a licensee, the licensee as principal, with a corporate surety; and (B) payable to the commission conditioned upon the faithful performance of all of the requirements of this chapter including: (I) the payment of any tax under this chapter; (II) the payment of any: (Aa) penalty as provided in Section 59-1-401; or (Bb) interest as provided in Section 59-1-402; or (III) any other obligation of the: (Aa) applicant under this chapter; or (Bb) licensee under this chapter. (ii) Except as provided in Subsection (2)(f)(iv), the commission shall calculate the amount of a bond required by Subsection (2)(e) on the basis of: (A) commission estimates of: (I) an applicant's tax liability under this chapter; or (II) a licensee's tax liability under this chapter; and (B) any amount of a delinquency described in Subsection (2)(f)(iii). (iii) Except as provided in Subsection (2)(f)(iv), for purposes of Subsection (2)(f)(ii)(B): (A) for an applicant, the amount of the delinquency is the sum of: (I) the amount of any delinquency that served as a basis for revoking the license under this section of: (Aa) the applicant; (Bb) a fiduciary of the applicant; or (Cc) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this chapter; or (II) the amount of tax that any of the following owe under this chapter: (Aa) the applicant; (Bb) a fiduciary of the applicant; and (Cc) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this chapter; or (B) for a licensee, the amount of the delinquency is the sum of: (I) the amount of any delinquency that served as a basis for revoking the license under this section of: (Aa) the licensee; (Bb) a fiduciary of the licensee; or (Cc) a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this chapter; or (II) the amount of tax that any of the following owe under this chapter: (Aa) the licensee; (Bb) a fiduciary of the licensee; and (Cc) a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this chapter. (iv) Notwithstanding Subsection (2)(f)(ii) or (2)(f)(iii), a bond required by Subsection (2)(e) may not: (A) be less than $25,000; or (B) exceed $500,000. (g) Subject to Subsection (2)(h), if business is transacted at two or more separate places by one person, a separate license for each place of business is required. (h) A license is not required for any person: (i) engaged exclusively in the business of selling commodities that are exempt from taxation under this chapter; or (ii) exempt from collecting sales and use tax under Section 59-12-104 and the place of business is a special event. (i) If a person is not required to obtain a license under Subsection (2)(h), a political subdivision, as defined in Subsection 63A-15-102(5), may not require the person to obtain a license as a prerequisite to obtaining a business license or any other right to conduct business. (j) (i) The commission shall, on a reasonable notice and after a hearing, revoke the license of any licensee violating any provisions of this chapter. (ii) A license may not be issued to a licensee described in Subsection (2)(j)(i) until the licensee has complied with the requirements of this chapter, including: (A) paying any: (I) tax due under this chapter; (II) penalty as provided in Section 59-1-401; or (III) interest as provided in Section 59-1-402; and (B) posting a bond in accordance with Subsections (2)(e) and (f). (k) Any person required to collect a tax under this chapter within this state without having secured a license to do so is guilty of a criminal violation as provided in Section 59-1-401. (l) A license shall be issued to the person by the commission without a license fee. (m) (i) The commission shall include on an application for a temporary sales tax license and special event sales tax return the following statement:"You are not required to complete or return this form or to collect sales and use tax if you are not regularly engaged in the business of selling the items you are offering at this event or all of the items that you are selling at this event are exempt from sales and use tax under Section 59-12-104." (ii) The notice described in Subsection (2)(m)(i) shall be in bold font no smaller than the font of the main content and shall appear at the top of the application form. (3) (a) For the purpose of the proper administration of this chapter and to prevent evasion of the tax and the duty to collect the tax, it shall be presumed that tangible personal property or any other taxable transaction under Subsection 59-12-103(1) sold by any person for delivery in this state is sold for storage, use, or other consumption in this state unless the person selling the property, item, or service has taken from the purchaser an exemption certificate: (i) bearing the name and address of the purchaser; and (ii) providing that the property, item, or service was exempted under Section 59-12-104. (b) An exemption certificate described in Subsection (3)(a): (i) shall contain information as prescribed by the commission; and (ii) if a paper exemption certificate is used, shall be signed by the purchaser. (c) (i) Subject to Subsection (3)(c)(ii), a seller or certified service provider is not liable to collect a tax under this chapter if the seller or certified service provider obtains within 90 days after a transaction is complete: (A) an exemption certificate containing the information required by Subsections (3)(a) and (b); or (B) the information required by Subsections (3)(a) and (b). (ii) A seller or certified service provider that does not obtain the exemption certificate or information described in Subsection (3)(c)(i) with respect to a transaction is allowed 120 days after the commission requests the seller or certified service provider to substantiate the exemption to: (A) establish that the transaction is not subject to taxation under this chapter by a means other than providing an exemption certificate containing the information required by Subsections (3)(a) and (b); or (B) subject to Subsection (3)(c)(iii), obtain an exemption certificate containing the information required by Subsections (3)(a) and (b), taken in good faith. (iii) For purposes of Subsection (3)(c)(ii)(B), an exemption certificate is taken in good faith if the exemption certificate claims an exemption that: (A) was allowed by statute on the date of the transaction in the jurisdiction of the location of the transaction; (B) could be applicable to that transaction; and (C) is reasonable for the purchaser's type of business. (d) Except as provided in Subsection (3)(e), a seller or certified service provider that takes an exemption certificate from a purchaser in accordance with this Subsection (3) with respect to a transaction is not liable to collect a tax under this chapter on that transaction. (e) Subsection (3)(d) does not apply to a seller or certified service provider if the commission establishes through an audit that the seller or certified service provider: (i) knew or had reason to know at the time the purchaser provided the seller or certified service provider the information described in Subsection (3)(a) or (b) that the information related to the exemption claimed was materially false; or (ii) otherwise knowingly participated in activity intended to purposefully evade the tax due on the transaction. (f) (i) Subject to Subsection (3)(f)(ii) and except as provided in Subsections (3)(f)(iii) and (iv), if there is a recurring business relationship between a seller or certified service provider and a purchaser, the commission may not require the seller or certified service provider to: (A) renew an exemption certificate; (B) update an exemption certificate; or (C) update a data element of an exemption certificate. (ii) For purposes of Subsection (3)(f)(i), a recurring business relationship exists if no more than a 12-month period elapses between transactions between a seller or certified service provider and a purchaser. (iii) Notwithstanding any other provision of this Subsection, the commission shall require a seller to renew an exemption certificate if more than 12-months have elapsed between transactions between a seller or certified service provider and a purchaser. (iv) If there is a recurring business relationship between a seller or certified service provider and a purchaser, the commission shall require an exemption certificate the seller or certified service provider takes from the purchaser to meet the requirements of Subsections (3)(a) and (b). (4) A person filing a contract bid with the state or a political subdivision of the state for the sale of tangible personal property or any other taxable transaction under Subsection 59-12-103(1) shall include with the bid the number of the license issued to that person under Subsection (2).
Utah Code § 59-2-1007 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1007
§ 59-2-1007. Objection to assessment by commission -- Application -- Contents of application -- Amending an application -- Information provided by the commission -- Hearings -- Appeals.
Status: in_force

(1) (a) Subject to the other provisions of this section, if the owner of property assessed by the commission objects to the assessment, the owner may apply to the commission for a hearing on the objection on or before the later of: (i) August 1; or (ii) 90 days after the day on which the commission mails the notice of assessment in accordance with Section 59-2-201. (b) The commission shall allow an owner that meets the requirements of Subsection (1)(a) to be a party at a hearing under this section. (2) Subject to the other provisions of this section, a county that objects to the assessment of property assessed by the commission may apply to the commission for a hearing on the objection: (a) for an assessment with respect to which the owner has applied to the commission for a hearing on the objection under Subsection (1), if the county applies to the commission to become a party to the hearing on the objection no later than 60 days after the day on which the owner applied to the commission for the hearing on the objection; or (b) for an assessment with respect to which the owner has not applied to the commission for a hearing on the objection under Subsection (1), if the county: (i) reasonably believes that the commission should have assessed the property for the current calendar year at a fair market value that is at least the lesser of an amount that is: (A) 50% greater than the value at which the commission is assessing the property for the current calendar year; or (B) 50% greater than the value at which the commission assessed the property for the prior calendar year; and (ii) applies to the commission for a hearing on the objection no later than 60 days after the last day on which the owner could have applied to the commission for a hearing on the objection under Subsection (1). (3) Before a county may apply to the commission for a hearing under this section on an objection to an assessment, a majority of the members of the county legislative body shall approve filing an application under this section. (4) (a) The commission shall allow a county that meets the requirements of Subsections (2) and (3) to be a party at a hearing under this section. (b) The commission shall allow an owner to be a party at a hearing under this section on an objection to an assessment a county files in accordance with Subsection (2)(b). (5) An owner or a county shall include in an application under this section: (a) a written statement: (i) setting forth the known facts and legal basis supporting a different fair market value than the value assessed by the commission; and (ii) for an assessment described in Subsection (2)(b), establishing the county's reasonable belief that the commission should have assessed the property for the current calendar year at a fair market value that is at least the lesser of an amount that is: (A) 50% greater than the value at which the commission is assessing the property for the current calendar year; or (B) 50% greater than the value at which the commission assessed the property for the prior calendar year; and (b) the owner's or county's estimate of the fair market value of the property. (6) (a) Except as provided in Subsection (6)(b), an owner or a county assessor may amend an estimate on an application under this section of the fair market value of the property prior to the hearing as provided by rule. (b) A county may not amend the fair market value of property under this Subsection (6) to equal an amount that is less than the lesser of: (i) the value at which the commission is assessing the property for the current calendar year plus 50%; or (ii) the value at which the commission assessed the property for the prior calendar year plus 50%. (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules governing the procedures for amending an estimate of fair market value under this Subsection (6). (7) In applying to the commission for a hearing on an objection under this section: (a) a county may estimate the fair market value of the property using a valuation methodology the county considers to be appropriate, regardless of: (i) the valuation methodology used previously in valuing the property; or (ii) the valuation methodology an owner asserts; and (b) an owner may estimate the fair market value of the property using a valuation methodology the owner considers to be appropriate, regardless of: (i) the valuation methodology used previously in valuing the property; or (ii) the valuation methodology a county asserts. (8) (a) An owner who applies to the commission for a hearing in accordance with Subsection (1) shall, for the property for which the owner objects to the commission's assessment, file a copy of the application with the county auditor of each county in which the property is located. (b) A county auditor who receives a copy of an application in accordance with Subsection (8)(a) shall provide a copy of the application to the county: (i) assessor; (ii) attorney; (iii) legislative body; and (iv) treasurer. (9) (a) Upon request, the commission shall provide to a nonprofit organization that represents counties in the state the following information regarding an appeal filed under this section: (i) the name of the property owner filing the appeal; (ii) each year at issue in the appeal; (iii) the value assessed by the commission for the property that is the subject of the appeal; and (iv) the owner's estimate of value for the property that is the subject of the appeal as submitted under Subsection (5)(b). (b) (i) Except as provided in Subsection (9)(b)(ii), a nonprofit organization may not disclose the information described in Subsection (9)(a)(iv). (ii) A nonprofit organization may disclose information described in Subsection (9)(a)(iv) to an individual listed under Subsection 59-1-403(2)(a). (10) (a) On or before November 15, the commission shall conduct a scheduling conference with all parties to a hearing under this section. (b) At the scheduling conference under Subsection (10)(a), the commission shall establish dates for: (i) the completion of discovery; (ii) the filing of prehearing motions; and (iii) conducting a hearing on the objection to the assessment. (11) (a) The commission shall issue a written decision no later than 120 days after the later of the day on which: (i) the commission completes the hearing under this section; or (ii) the parties submit all posthearing briefs. (b) If the commission does not issue a written decision on an objection to an assessment under this section within a two-year period after the date an application under this section is filed, the objection is considered to be denied, unless the parties stipulate to a different time period for resolving the objection. (c) A party may appeal to the district court in accordance with Section 59-1-601 within 30 days after the day on which an objection is considered to be denied. (12) At the hearing on an objection under this section, the commission may increase, lower, or sustain the assessment if: (a) the commission finds an error in the assessment; or (b) the commission determines that increasing, lowering, or sustaining the assessment is necessary to equalize the assessment with other similarly assessed property. (13) (a) The commission shall send notice of a commission action under Subsection (12) to a county auditor if: (i) the commission proposes to adjust an assessment the commission made in accordance with Section 59-2-201; (ii) the county's tax revenues may be affected by the commission's decision; and (iii) the county is not a party to the hearing under this section. (b) The written notice described in Subsection (13)(a): (i) may be sent by: (A) any form of electronic communication; (B) first class mail; or (C) private carrier; and (ii) shall request the county to show good cause why the commission should not adjust the assessment by requesting the county to provide to the commission a written statement setting forth the known facts and legal basis for not adjusting the assessment within 30 days after the day on which the commission sends the written notice. (c) If a county provides a written statement described in Subsection (13)(b) to the commission, the commission shall: (i) hold a hearing or take other appropriate action to consider the good cause the county provides in the written statement; and (ii) issue a written decision increasing, lowering, or sustaining the assessment. (d) If a county does not provide a written statement described in Subsection (13)(b) to the commission within 30 days after the day on which the commission sends the notice described in Subsection (13)(a), the commission shall adjust the assessment and send a copy of the commission's written decision to the county. (14) Subsection (13) does not limit the rights of a county as provided in Subsections (2) and (4)(a).
Utah Code § 59-12-1102 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1102
§ 59-12-1102. Base -- Rate -- Imposition of tax -- Distribution of revenue -- Administration -- Administrative charge -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund -- Enactment or repeal of tax -- Effective date -- Notice requirements.
Status: in_force

(1) (a) (i) Subject to Subsections (2) through (7), and in addition to any other tax authorized by this chapter, a county may impose by ordinance a county option sales and use tax of .25% upon the transactions described in Subsection 59-12-103(1). (ii) Notwithstanding Subsection (1)(a)(i), a county may not impose a tax under this section on the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104. (b) For purposes of this Subsection (1), the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215. (c) The county option sales and use tax under this section shall be imposed: (i) upon transactions that are located within the county, including transactions that are located within municipalities in the county; and (ii) except as provided in Subsection (1)(d) or (6), beginning on the first day of January: (A) of the next calendar year after adoption of the ordinance imposing the tax if the ordinance is adopted on or before May 25; or (B) of the second calendar year after adoption of the ordinance imposing the tax if the ordinance is adopted after May 25. (d) The county option sales and use tax under this section shall be imposed: (i) beginning January 1, 1998, if an ordinance adopting the tax imposed on or before September 4, 1997; or (ii) beginning January 1, 1999, if an ordinance adopting the tax is imposed during 1997 but after September 4, 1997. (2) (a) Before imposing a county option sales and use tax under Subsection (1), a county shall hold two public hearings on separate days in geographically diverse locations in the county. (b) (i) At least one of the hearings required by Subsection (2)(a) shall have a starting time of no earlier than 6 p.m. (ii) The earlier of the hearings required by Subsection (2)(a) shall be no less than seven days after the day the first advertisement required by Subsection (2)(c) is published. (c) (i) Before holding the public hearings required by Subsection (2)(a), the county shall advertise: (A) the county's intent to adopt a county option sales and use tax; (B) the date, time, and location of each public hearing; and (C) a statement that the purpose of each public hearing is to obtain public comments regarding the proposed tax. (ii) The advertisement shall be published: (A) in a newspaper of general circulation in the county once each week for the two weeks preceding the earlier of the two public hearings; and (B) for the county, as a class A notice under Section 63G-30-102, for two weeks before the day on which the first of the two public hearings is held. (iii) The advertisement described in Subsection (2)(c)(ii)(A) shall be no less than one-eighth page in size, and the type used shall be no smaller than 18 point and surrounded by a one-quarter inch border. (iv) The advertisement described in Subsection (2)(c)(ii)(A) may not be placed in that portion of the newspaper where legal notices and classified advertisements appear. (v) In accordance with Subsection (2)(c)(ii)(A), whenever possible: (A) the advertisement shall appear in a newspaper that is published at least five days a week, unless the only newspaper in the county is published less than five days a week; and (B) the newspaper selected shall be one of general interest and readership in the community, and not one of limited subject matter. (d) The adoption of an ordinance imposing a county option sales and use tax is subject to a local referendum election and shall be conducted as provided in Title 20A, Chapter 7, Part 6, Local Referenda - Procedures. (3) Beginning no sooner than January 1, 2026, and subject to Section 59-12-205, before application of Subsections (4) through (7), and as described in Section 63N-3-306, beginning the first day of a calendar quarter after the year set in the proposal and after the sales and use tax boundary for a convention center reinvestment zone is established under Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, the commission, at least annually, shall transfer an amount equal to 100% of the sales and use tax increment as defined in Section 63N-23-101, from the sales and use tax imposed under this part on transactions occurring within an established sales and use tax boundary, as defined in Section 63N-23-101, to a convention center public infrastructure district created in accordance with Section 17D-4-202.1. (4) (a) Subject to Subsection (6), if the aggregate population of the counties imposing a county option sales and use tax under Subsection (1) is less than 75% of the state population, the tax levied under Subsection (1) shall be distributed to the county in which the tax was collected. (b) Subject to Subsection (6), if the aggregate population of the counties imposing a county option sales and use tax under Subsection (1) is greater than or equal to 75% of the state population: (i) 50% of the tax collected under Subsection (1) in each county shall be distributed to the county in which the tax was collected; and (ii) except as provided in Subsection (4)(c), 50% of the tax collected under Subsection (1) in each county shall be distributed proportionately among all counties imposing the tax, based on the total population of each county. (c) Except as provided in Subsection (6), the amount to be distributed annually to a county under Subsection (4)(b)(ii), when combined with the amount distributed to the county under Subsection (4)(b)(i), does not equal at least $75,000, then: (i) the amount to be distributed annually to that county under Subsection (4)(b)(ii) shall be increased so that, when combined with the amount distributed to the county under Subsection (4)(b)(i), the amount distributed annually to the county is $75,000; and (ii) the amount to be distributed annually to all other counties under Subsection (4)(b)(ii) shall be reduced proportionately to offset the additional amount distributed under Subsection (4)(c)(i). (d) The commission shall establish rules to implement the distribution of the tax under Subsections (4)(a), (b), and (c). (e) Population for each county for purposes of this Subsection (4) shall be based on, to the extent not otherwise required by federal law: (i) the estimate of the Utah Population Committee created in Section 63C-20-103; or (ii) if the Utah Population Committee estimate is not available, the most recent census or census estimate of the United States Bureau of the Census. (5) (a) Except as provided in Subsection (5)(b) or (c), a tax authorized under this part shall be administered, collected, enforced, and interpreted in accordance with: (i) the same procedures used to administer, collect, enforce, and interpret the tax under: (A) Part 1, Tax Collection; or (B) Part 2, Local Sales and Use Tax Act; and (ii) Chapter 1, General Taxation Policies. (b) A tax under this part is not subject to Subsections 59-12-205(2) and (4) through (6). (c) (i) Subject to Subsection (5)(c)(ii), the commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from a tax under this part. (ii) Notwithstanding Section 59-1-306, the administrative charge described in Subsection (5)(c)(i) shall be calculated by taking a percentage described in Section 59-1-306 of the distribution amounts resulting after: (A) the applicable distribution calculations under Subsection (4) have been made; and (B) the commission retains the amount required by Subsection (6). (6) (a) Beginning on July 1, 2009, the commission shall calculate and retain a portion of the sales and use tax collected under this part as provided in this Subsection (6). (b) For a county that imposes a tax under this part, the commission shall calculate a percentage each month by dividing the sales and use tax collected under this part for that month within the boundaries of that county by the total sales and use tax collected under this part for that month within the boundaries of all of the counties that impose a tax under this part. (c) For a county that imposes a tax under this part, the commission shall retain each month an amount equal to the product of: (i) the percentage the commission determines for the month under Subsection (6)(b) for the county; and (ii) $6,354. (d) The commission shall deposit an amount the commission retains in accordance with this Subsection (6) into the Qualified Emergency Food Agencies Fund created by Section 35A-8-1009. (e) An amount the commission deposits into the Qualified Emergency Food Agencies Fund shall be expended as provided in Section 35A-8-1009. (7) (a) For purposes of this Subsection (7): (i) "Annexation" means an annexation to a county under Title 17, Chapter 61, Part 2, Consolidation of Counties, or Part 3, County Annexation. (ii) "Annexing area" means an area that is annexed into a county. (b) (i) Except as provided in Subsection (7)(c) or (d), if, on or after July 1, 2004, a county enacts or repeals a tax under this part: (A) (I) the enactment shall take effect as provided in Subsection (1)(c); or (II) the repeal shall take effect 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 (7)(b)(ii) from the county. (ii) The notice described in Subsection (7)(b)(i)(B) shall state: (A) that the county will enact or repeal a tax under this part; (B) the statutory authority for the tax described in Subsection (7)(b)(ii)(A); (C) the effective date of the tax described in Subsection (7)(b)(ii)(A); and (D) if the county enacts the tax described in Subsection (7)(b)(ii)(A), the rate of the tax. (c) (i) If the billing period for a transaction begins before the effective date of the enactment of the tax under Subsection (1), the enactment of the tax takes effect on the first day of the first billing period that begins on or after the effective date of the enactment of the tax. (ii) The repeal of a tax applies to a billing period if the billing statement for the billing period is produced on or after the effective date of the repeal of the tax imposed under Subsection (1). (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in Subsection (7)(b)(i) takes effect: (A) on the first day of a calendar quarter; and (B) beginning 60 days after the effective date of the enactment or repeal under Subsection (7)(b)(i). (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (e) (i) Except as provided in Subsection (7)(f) or (g), if, for an annexation that occurs on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this part for an annexing area, the enactment or repeal 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 (7)(e)(i) from the county that annexes the annexing area. (ii) The notice described in Subsection (7)(e)(i)(B) shall state: (A) that the annexation described in Subsection (7)(b)(i) will result in an enactment or repeal of a tax under this part for the annexing area; (B) the statutory authority for the tax described in Subsection (7)(e)(ii)(A); (C) the effective date of the tax described in Subsection (7)(e)(ii)(A); and (D) the rate of the tax described in Subsection (7)(e)(ii)(A). (f) (i) If the billing period for a transaction begins before the effective date of the enactment of the tax under Subsection (1), the enactment of the tax takes effect on the first day of the first billing period that begins on or after the effective date of the enactment of the tax. (ii) The repeal of a tax applies to a billing period if the billing statement for the billing period is produced on or after the effective date of the repeal of the tax imposed under Subsection (1). (g) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in Subsection (7)(e)(i) takes effect: (A) on the first day of a calendar quarter; and (B) beginning 60 days after the effective date of the enactment or repeal under Subsection (7)(e)(i). (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale."
Utah Code § 59-2a-106 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-106
§ 59-2a-106. Denial of relief -- Appeal.
Status: in_force

Any person aggrieved by the denial in whole or in part of relief claimed under this chapter may appeal the denial to the commission by filing a notice of appeal in accordance with Section 59-2-1006.
Utah Code § 59-5-116 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-116
§ 59-5-116. Disposition of certain taxes collected on Ute Indian land.
Status: in_force

7/1/2026 (1) Except as provided in Subsection (2), there shall be deposited into the Uintah Basin Revitalization Fund created in Section 63N-24-602: (a) for taxes imposed under this part, 33% of the taxes collected on oil, gas, or other hydrocarbon substances produced from a well: (i) for which production began on or before June 30, 1995; and (ii) attributable to interests: (A) held in trust by the United States for the Tribe and the Tribe's members; or (B) on lands identified in Pub. L. No. 440, 62 Stat. 72 (1948); (b) for taxes imposed under this part, 80% of taxes collected on oil, gas, or other hydrocarbon substances produced from a well: (i) for which production began on or after July 1, 1995; and (ii) attributable to interests: (A) held in trust by the United States for the Tribe and the Tribe's members; or (B) on lands identified in Pub. L. No. 440, 62 Stat. 72 (1948); and (c) for taxes imposed under this part, 80% of taxes collected on oil, gas, or other hydrocarbon substances produced from a well: (i) for which production began on or after January 1, 2001; and (ii) attributable to interests on lands conveyed to the tribe under the Ute-Moab Land Restoration Act, Pub. L. No. 106-398, Sec. 3303. (2) (a) The maximum amount deposited in the Uintah Basin Revitalization Fund may not exceed: (i) $3,000,000 in fiscal year 2005-06; (ii) $5,000,000 in fiscal year 2006-07; (iii) $6,000,000 in fiscal years 2007-08 and 2008-09; and (iv) for fiscal years beginning with fiscal year 2009-10, the amount determined by the commission as described in Subsection (2)(b). (b) (i) The commission shall increase or decrease the dollar amount described in Subsection (2)(a)(iii) by a percentage equal to the percentage difference between the consumer price index for the preceding calendar year and the consumer price index for calendar year 2008; and (ii) after making an increase or decrease under Subsection (2)(b)(i), round the dollar amount to the nearest whole dollar. (c) For purposes of this Subsection (2), "consumer price index" is as described in Section 1(f)(4), Internal Revenue Code, and defined in Section (1)(f)(5), Internal Revenue Code. (d) Any amounts in excess of the maximum described in Subsection (2)(a) shall be credited as provided in Sections 51-9-305, 51-9-306, 51-9-1202, and 59-5-115.7/1/2026 (1) Except as provided in Subsection (2), there shall be deposited into the Uintah Basin Revitalization Fund created in Section 63N-24-602: (a) for taxes imposed under this part, 33% of the taxes collected on oil, gas, or other hydrocarbon substances produced from a well: (i) for which production began on or before June 30, 1995; and (ii) attributable to interests: (A) held in trust by the United States for the Tribe and the Tribe's members; or (B) on lands identified in Pub. L. No. 440, 62 Stat. 72 (1948); (b) for taxes imposed under this part, 80% of taxes collected on oil, gas, or other hydrocarbon substances produced from a well: (i) for which production began on or after July 1, 1995; and (ii) attributable to interests: (A) held in trust by the United States for the Tribe and the Tribe's members; or (B) on lands identified in Pub. L. No. 440, 62 Stat. 72 (1948); and (c) for taxes imposed under this part, 80% of taxes collected on oil, gas, or other hydrocarbon substances produced from a well: (i) for which production began on or after January 1, 2001; and (ii) attributable to interests on lands conveyed to the tribe under the Ute-Moab Land Restoration Act, Pub. L. No. 106-398, Sec. 3303. (2) (a) The maximum amount deposited in the Uintah Basin Revitalization Fund may not exceed: (i) $3,000,000 in fiscal year 2005-06; (ii) $5,000,000 in fiscal year 2006-07; (iii) $6,000,000 in fiscal years 2007-08 and 2008-09; and (iv) for fiscal years beginning with fiscal year 2009-10, the amount determined by the commission as described in Subsection (2)(b). (b) (i) The commission shall increase or decrease the dollar amount described in Subsection (2)(a)(iii) by a percentage equal to the percentage difference between the consumer price index for the preceding calendar year and the consumer price index for calendar year 2008; and (ii) after making an increase or decrease under Subsection (2)(b)(i), round the dollar amount to the nearest whole dollar. (c) For purposes of this Subsection (2), "consumer price index" is as described in Section 1(f)(4), Internal Revenue Code, and defined in Section (1)(f)(5), Internal Revenue Code. (d) Any amounts in excess of the maximum described in Subsection (2)(a) shall be credited as provided in Sections 51-9-305, 51-9-306, 51-9-1202, and 59-5-115.
Utah Code § 59-10-1319 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1319
§ 59-10-1319. Contribution to Clean Air Fund.
Status: in_force

(1) (a) There is created an expendable special revenue fund known as the "Clean Air Fund." (b) The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2). (2) (a) Except as provided in Section 59-10-1304, for a taxable year beginning on or after January 1, 2017, a resident or nonresident individual who files an individual income tax return under this chapter may designate on the resident or nonresident individual's individual income tax return a contribution as provided in this section to be: (i) deposited into the Clean Air Fund; and (ii) expended as provided in Subsection (3). (b) The fund shall also consist of amounts deposited into the fund through: (i) private contributions; and (ii) donations or grants from public or private entities. (3) (a) At least once each year, the commission shall disburse from the Clean Air Fund all money deposited into the fund since the last disbursement. (b) The commission shall disburse money under Subsection (3)(a) to the Division of Air Quality for the purpose of: (i) providing money for grants to individuals or organizations in the state to fund activities intended to improve air quality in the state; (ii) enhancing programs designed to educate the public about the importance of air quality to the health, well-being, and livelihood of individuals in the state; and (iii) pay the costs of issuing or reordering Clean Air Support special group license plate decals.
Utah Code § 59-5-120 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-120
§ 59-5-120. Exemption.
Status: in_force

Beginning on January 1, 2006, and ending on June 30, 2026, no severance tax required by this chapter is imposed on oil and gas produced, saved, sold, or transported if the oil or gas produced, saved, sold, or transported is derived from: (1) coal-to-liquids technology; (2) oil shale; or (3) oil sands.
Utah Code § 59-14-604 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-604
§ 59-14-604. Prohibition against stamping, sale, or import of cigarettes not in the directory -- Requirement to certify compliance.
Status: in_force

(1) It is unlawful for any person: (a) to affix a stamp to a package or other container of cigarettes of a tobacco product manufacturer or brand family not included in the directory required by Section 59-14-603; or (b) to sell, offer, or possess for sale, in this state, or import for personal consumption in this state, cigarettes of a tobacco product manufacturer or brand family not included in the directory required by Section 59-14-603. (2) (a) It is unlawful for any person to sell or distribute cigarettes, or acquire, hold, own, possess, transport, import, or cause to be imported cigarettes, that the person knows or should know are intended for distribution or sale in the state in violation of Section 59-14-603. (b) A violation of this Subsection (2) is a class B misdemeanor.
Utah Code § 59-14-807 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-807
§ 59-14-807. Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account.
Status: in_force

7/1/2026 (1) There is created within the General Fund a restricted account known as the "Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account." (2) The Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account consists of: (a) revenue collected from the tax imposed by Section 59-14-804; (b) fees and penalties collected under Section 59-14-810; (c) all money received by the attorney general or the Department of Commerce as a result of any judgment, settlement, or compromise of claims pertaining to alleged violations of law related to the manufacture, marketing, distribution, or sale of electronic cigarette products, as defined in Section 76-9-1101: (i) if the total amount of the judgment, settlement, or compromise received by the state exceeds $1,000,000; and (ii) after reimbursement to the attorney general and the Department of Commerce for expenses related to the matters described in this Subsection (2)(c); and (d) amounts appropriated by the Legislature. (3) (a) Subject to Subsections (3)(b) and (c), for each fiscal year and subject to appropriation by the Legislature, the Division of Finance shall distribute from the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account: (i) $2,000,000 to the Department of Health and Human Services for enforcement services aimed at disrupting organizations and networks that provide tobacco products, electronic cigarette products, nicotine products, or other illegal controlled substances to minors, which the Department of Health and Human Services shall allocate to the local health departments using the formula created in accordance with Section 26A-1-116; (ii) $1,180,000 to the Department of Public Safety for law enforcement officers aimed at disrupting organizations and networks that provide tobacco products, electronic cigarette products, nicotine products, and other illegal controlled substances to minors; (iii) $1,000,000 to the Department of Health and Human Services for enforcement services aimed at disrupting organizations and networks that provide tobacco products, electronic cigarette products, nicotine products, and other illegal controlled substances to minors; (iv) $3,000,000 to the Department of Health and Human Services for community partner prevention programs, which the Department of Health and Human Services shall allocate to the local health departments using the formula created in accordance with Section 26A-1-116; (v) $1,000,000 to the Department of Health and Human Services for statewide cessation programs and prevention education; (vi) $2,000,000 to the Department of Health and Human Services for alcohol, tobacco, and other drug prevention, reduction, cessation, and control programs that promote unified messages and make use of media outlets, including radio, newspaper, billboards, and television; (vii) $759,700 to the Department of Health and Human Services for the Office of Substance Use and Mental Health to provide substance use treatment and prevention services, including Medicaid matching funds for substance use treatment services; (viii) $5,084,200 to the State Board of Education for school-based prevention programs; and (ix) funds to the Department of Health and Human Services for a recovery ready workplace certification program, if established in accordance with Section 26B-7-127. (b) If the amount in the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account is insufficient to cover the distributions described in Subsection (3)(a), the Division of Finance shall make the distributions under Subsection (3)(a): (i) sequentially in the order of priority the distributions are listed under Subsection (3)(a); (ii) in full or, if insufficient funds are available to satisfy the next distribution in the sequence, in part; and (iii) until the available funds in the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account are exhausted. (c) For each fiscal year and subject to appropriation by the Legislature, the Division of Finance shall distribute from the funds deposited under Section 59-14-810 into the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account: (i) to the commission, in an amount equal to the amount necessary to create and maintain the registry described in Section 59-14-810; (ii) to the Department of Health and Human Services, in an amount necessary for completing duties described in Section 59-14-810; and (iii) to the Department of Health and Human Services, the remainder to be divided among the local health departments for inspection and enforcement described in Sections 26A-1-131 and 59-14-810. (4) (a) The local health departments shall use the money received in accordance with Subsection (3)(a) for enforcing: (i) the regulation provisions described in Section 26B-7-505; (ii) the labeling requirement described in Section 26B-7-505; and (iii) the penalty provisions described in Section 26B-7-518. (b) The Department of Health and Human Services shall use the money received in accordance with Subsection (3)(a)(v) for the Youth Electronic Cigarette, Marijuana, and Other Drug Prevention Program created in Section 26B-1-428. (c) The local health departments shall use the money received in accordance with Subsection (3)(a)(iv) to issue grants under the Electronic Cigarette, Marijuana, and Other Drug Prevention Grant Program created in Section 26A-1-129. (d) The State Board of Education shall use the money received in accordance with Subsection (3)(a)(vii) to distribute to local education agencies to pay for: (i) (A) stipends for positive behaviors specialists as described in Subsection 53G-10-407(4)(a)(i); (B) the cost of administering the positive behaviors plan as described in Subsection 53G-10-407(4)(a)(ii); and (C) the cost of implementing an Underage Drinking and Substance Abuse Prevention Program in grade 4 or 5, as described in Subsection 53G-10-406(3)(b); or (ii) a comprehensive prevention plan, as that term is defined in Section 53F-2-525. (5) (a) The fund shall earn interest. (b) All interest earned on fund money shall be deposited into the fund. (6) For a fiscal year beginning on or after July 1, 2026, the Division of Finance shall transfer to the General Fund the amount of revenue generated from the taxes imposed under Section 59-14-804 that exceeds $15,900,000. (7) Subject to legislative appropriations, funds remaining in the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account after the distribution described in Subsection (3) may only be used for: (a) funding commission personnel to enforce compliance with the tax collection requirements of this part; and (b) programs and activities related to the prevention and cessation of electronic cigarette, nicotine products, marijuana, and other drug use.7/1/2026 (1) There is created within the General Fund a restricted account known as the "Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account." (2) The Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account consists of: (a) revenue collected from the tax imposed by Section 59-14-804; (b) fees and penalties collected under Section 59-14-810; (c) all money received by the attorney general or the Department of Commerce as a result of any judgment, settlement, or compromise of claims pertaining to alleged violations of law related to the manufacture, marketing, distribution, or sale of electronic cigarette products, as defined in Section 76-9-1101: (i) if the total amount of the judgment, settlement, or compromise received by the state exceeds $1,000,000; and (ii) after reimbursement to the attorney general and the Department of Commerce for expenses related to the matters described in this Subsection (2)(c); and (d) amounts appropriated by the Legislature. (3) (a) Subject to Subsections (3)(b) and (c), for each fiscal year and subject to appropriation by the Legislature, the Division of Finance shall distribute from the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account: (i) $2,000,000 to the Department of Health and Human Services for enforcement services aimed at disrupting organizations and networks that provide tobacco products, electronic cigarette products, nicotine products, or other illegal controlled substances to minors, which the Department of Health and Human Services shall allocate to the local health departments using the formula created in accordance with Section 26A-1-116; (ii) $1,180,000 to the Department of Public Safety for law enforcement officers aimed at disrupting organizations and networks that provide tobacco products, electronic cigarette products, nicotine products, and other illegal controlled substances to minors; (iii) $1,000,000 to the Department of Health and Human Services for enforcement services aimed at disrupting organizations and networks that provide tobacco products, electronic cigarette products, nicotine products, and other illegal controlled substances to minors; (iv) $3,000,000 to the Department of Health and Human Services for community partner prevention programs, which the Department of Health and Human Services shall allocate to the local health departments using the formula created in accordance with Section 26A-1-116; (v) $1,000,000 to the Department of Health and Human Services for statewide cessation programs and prevention education; (vi) $2,000,000 to the Department of Health and Human Services for alcohol, tobacco, and other drug prevention, reduction, cessation, and control programs that promote unified messages and make use of media outlets, including radio, newspaper, billboards, and television; (vii) $759,700 to the Department of Health and Human Services for the Office of Substance Use and Mental Health to provide substance use treatment and prevention services, including Medicaid matching funds for substance use treatment services; (viii) $5,084,200 to the State Board of Education for school-based prevention programs; and (ix) funds to the Department of Health and Human Services for a recovery ready workplace certification program, if established in accordance with Section 26B-7-127. (b) If the amount in the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account is insufficient to cover the distributions described in Subsection (3)(a), the Division of Finance shall make the distributions under Subsection (3)(a): (i) sequentially in the order of priority the distributions are listed under Subsection (3)(a); (ii) in full or, if insufficient funds are available to satisfy the next distribution in the sequence, in part; and (iii) until the available funds in the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account are exhausted. (c) For each fiscal year and subject to appropriation by the Legislature, the Division of Finance shall distribute from the funds deposited under Section 59-14-810 into the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account: (i) to the commission, in an amount equal to the amount necessary to create and maintain the registry described in Section 59-14-810; (ii) to the Department of Health and Human Services, in an amount necessary for completing duties described in Section 59-14-810; and (iii) to the Department of Health and Human Services, the remainder to be divided among the local health departments for inspection and enforcement described in Sections 26A-1-131 and 59-14-810. (4) (a) The local health departments shall use the money received in accordance with Subsection (3)(a) for enforcing: (i) the regulation provisions described in Section 26B-7-505; (ii) the labeling requirement described in Section 26B-7-505; and (iii) the penalty provisions described in Section 26B-7-518. (b) The Department of Health and Human Services shall use the money received in accordance with Subsection (3)(a)(v) for the Youth Electronic Cigarette, Marijuana, and Other Drug Prevention Program created in Section 26B-1-428. (c) The local health departments shall use the money received in accordance with Subsection (3)(a)(iv) to issue grants under the Electronic Cigarette, Marijuana, and Other Drug Prevention Grant Program created in Section 26A-1-129. (d) The State Board of Education shall use the money received in accordance with Subsection (3)(a)(vii) to distribute to local education agencies to pay for: (i) (A) stipends for positive behaviors specialists as described in Subsection 53G-10-407(4)(a)(i); (B) the cost of administering the positive behaviors plan as described in Subsection 53G-10-407(4)(a)(ii); and (C) the cost of implementing an Underage Drinking and Substance Abuse Prevention Program in grade 4 or 5, as described in Subsection 53G-10-406(3)(b); or (ii) a comprehensive prevention plan, as that term is defined in Section 53F-2-525. (5) (a) The fund shall earn interest. (b) All interest earned on fund money shall be deposited into the fund. (6) For a fiscal year beginning on or after July 1, 2026, the Division of Finance shall transfer to the General Fund the amount of revenue generated from the taxes imposed under Section 59-14-804 that exceeds $15,900,000. (7) Subject to legislative appropriations, funds remaining in the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account after the distribution described in Subsection (3) may only be used for: (a) funding commission personnel to enforce compliance with the tax collection requirements of this part; and (b) programs and activities related to the prevention and cessation of electronic cigarette, nicotine products, marijuana, and other drug use.
Utah Code § 59-12-352 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-352
§ 59-12-352. Transient room tax authority for municipalitiesand certain authorities -- Purposes for which revenues may be used.
Status: in_force

(1) (a) Except as provided in Subsection (5), the governing body of a municipality may impose a tax of not to exceed 1% on charges for the accommodations and services described in Subsection 59-12-103(1)(i). (b) Subject to Section 63H-1-203, the military installation development authority created in Section 63H-1-201 may impose a tax under this section for accommodations and services described in Subsection 59-12-103(1)(i) within a project area described in a project area plan adopted by the authority under Title 63H, Chapter 1, Military Installation Development Authority Act, as though the authority were a municipality. (c) Beginning October 1, 2024, the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201, may impose a tax under this section for accommodations and services described in Subsection 59-12-103(1)(i) within the district sales tax area, as defined in Section 11-70-101, to the same extent and in the same manner as a municipality may impose a tax under this section. (d) Beginning October 1, 2025, the creating entity of a major sporting event venue zone approved pursuant to Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, may impose a tax under this section for accommodations and services described in Subsection 59-12-103(1)(i) within the sales and use tax boundary, as defined in Section 63N-3-1701: (i) to the same extent and in the same manner as a municipality may impose a tax under this section; and (ii) as described in Subsection (7). (2) Subject to the limitations of Subsection (1), a governing body of a municipality may, by ordinance, increase or decrease the tax under this part. (3) A governing body of a municipality shall regulate the tax under this part by ordinance. (4) A municipality may use revenues generated by the tax under this part for general fund purposes. (5) (a) A municipality may not impose a tax under this section for accommodations and services described in Subsection 59-12-103(1)(i) within: (i) a project area described in a project area plan adopted by the military installation development authority under Title 63H, Chapter 1, Military Installation Development Authority Act; or (ii) the district sales tax area, as defined in Section 11-70-101. (b) Subsection (5)(a) does not apply to: (i) the military installation development authority's imposition of a tax under this section; or (ii) the imposition of a tax under this section by the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201. (c) A municipality may not impose a tax under this section for accommodations and services described in Subsection 59-12-103(1)(i) within a qualified development zone of a major sporting event venue zone if the creating entity of the major sporting event venue zone imposes a tax as described in Subsection (7). (6) (a) As used in this Subsection (6): (i) "Authority" means the Point of the Mountain State Land Authority, created in Section 11-59-201. (ii) "Authority board" means the board referred to in Section 11-59-301. (b) The authority may, by a resolution adopted by the authority board, impose a tax of not to exceed 5% on charges for the accommodations and services described in Subsection 59-12-103(1)(i) for transactions that occur on point of the mountain state land, as defined in Section 11-59-102. (c) The authority board, by resolution, shall regulate the tax under this Subsection (6). (d) The authority shall use all revenue from a tax imposed under this Subsection (6) to provide affordable housing, consistent with the manner that a community reinvestment agency uses funds for income targeted housing under Section 17C-1-412. (e) A tax under this Subsection (6) is in addition to any other tax that may be imposed under this part. (7) (a) As used in this Subsection (7), "creating entity" means the same as that term is defined in Section 11-71-101. (b) A creating entity may, by ordinance, impose a tax not to exceed 5% on charges for the accommodations and services described in Subsection 59-12-103(1)(i) for transactions that occur within the sales and use tax boundary, as defined in Section 63N-3-1701, of a major sporting event venue zone. (c) A creating entity shall use all revenue from a tax imposed under this Subsection (7) as described in Sections 11-71-202 and 11-71-203. (d) A tax under this Subsection (7) is in addition to any other tax that may be imposed under this part.
Utah Code § 59-2-919.2 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-919.2
§ 59-2-919.2. Consolidated advertisement of public hearings.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b), on the same day on which a taxing entity provides the notice to the county required under Subsection 59-2-919(8)(a)(i), the taxing entity shall provide to the county auditor the information required by Subsection 59-2-919(8)(a)(i). (b) A taxing entity is not required to notify the county auditor of the taxing entity's public hearing in accordance with Subsection (1)(a) if the taxing entity is exempt from the notice requirements of Section 59-2-919. (2) If as of July 22, two or more taxing entities notify the county auditor under Subsection (1), the county auditor shall by no later than July 22 of each year: (a) compile a list of the taxing entities that notify the county auditor under Subsection (1); (b) include on the list described in Subsection (2)(a), the following information for each taxing entity on the list: (i) the name of the taxing entity; (ii) the date, time, and location of the public hearing described in Subsection 59-2-919(8)(a)(i); (iii) the average dollar increase on a residence in the taxing entity that the proposed tax increase would generate; (iv) the average dollar increase on a business in the taxing entity that the proposed tax increase would generate; (v) 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; (vi) the approximate percentage increase in ad valorem tax revenue for the taxing entity if the proposed tax increase is approved; and (vii) other information approved by the commission; (c) provide a copy of the list described in Subsection (2)(a) to each taxing entity that notifies the county auditor under Subsection (1); and (d) in addition to the requirements of Subsection (3), if the county has a webpage, publish a copy of the list described in Subsection (2)(a) on the county's webpage until December 31. (3) (a) Subject to Subsection (3)(b), at least two weeks before any public hearing included in the list under Subsection (2) is held, the county auditor shall publish: (i) the list compiled under Subsection (2); and (ii) a statement that: (A) the list is for informational purposes only; (B) the list should not be relied on to determine a person's tax liability under this chapter; and (C) for specific information related to the tax liability of a taxpayer, the taxpayer should review the taxpayer's tax notice received under Section 59-2-919.1. (b) The information described in Subsection (3)(a) shall be published: (i) electronically in accordance with Section 45-1-101; (ii) as a class A notice under Section 63G-30-102; and (iii) under the following heading at the top of the document: "NOTICE OF PROPOSED TAX INCREASES." (4) A taxing entity that notifies the county auditor under Subsection (1) shall provide the list described in Subsection (2)(c) to a person: (a) who attends the public hearing described in Subsection 59-2-919(8)(a)(i) of the taxing entity; or (b) who requests a copy of the list. (5) (a) A county auditor shall by no later than 30 days from the day on which the last publication of the information required by Subsection (3)(a) is made: (i) determine the costs of compiling the list; and (ii) charge each taxing entity included on the list an amount calculated by dividing the amount determined under Subsection (5)(a) by the number of taxing entities on the list. (b) A taxing entity shall pay the county auditor the amount charged under Subsection (5)(a). (6) The publication of the list under this section does not remove or change the notice requirements of Section 59-2-919 for a taxing entity. (7) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules: (a) relating to the publication of a consolidated advertisement which includes the information described in Subsection (2) for a taxing entity that overlaps two or more counties; (b) relating to the payment required in Subsection (5)(b); and (c) to oversee the administration of this section and provide for uniform implementation.
Utah Code § 59-10-1325 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1325
§ 59-10-1325. Contribution to the Citizenship Scholarship Fund.
Status: in_force

(1) (a) There is created an expendable special revenue fund known as the "Citizenship Scholarship Fund." (b) The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2). (2) Except as provided in Section 59-10-1304, a resident or nonresident individual who files an income tax return under this chapter may designate on the resident or nonresident individual's income tax return a contribution to be: (a) deposited into the Citizenship Scholarship Fund; and (b) expended as provided in Subsection (3). (3) (a) Each year, the commission shall: (i) disburse from the Citizenship Scholarship Fund all money deposited into the fund since the last disbursement; and (ii) transfer the money to the Utah Board of Higher Education for distribution to students in accordance with Section 53H-11-416. (b) The commission shall complete the transfer of funds to the Utah Board of Higher Education by August 15 of each year.
Utah Code § 59-12-104.1 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-104.1
§ 59-12-104.1. Exemptions for religious or charitable institutions.
Status: in_force

(1) Except as provided in Section 59-12-104, sales made by religious or charitable institutions or organizations are exempt from the sales and use tax imposed by this chapter if the sale is made in the conduct of the institution's or organization's regular religious or charitable functions or activities. (2) (a) Except as provided in Section 59-12-104, sales made to a religious or charitable institution or organization are exempt from the sales and use tax imposed by this chapter if the sale is made in the conduct of the institution's or organization's regular religious or charitable functions and activities. (b) In order to facilitate the efficient administration of the exemption granted by this section, the exemption shall be administered as follows: (i) the exemption shall be at point of sale if the sale is in the amount of at least $1,000; (ii) except as provided in Subsection (2)(b)(iii), if the sale is less than $1,000, the exemption shall be in the form of a refund of sales or use taxes paid at the point of sale; and (iii) notwithstanding Subsection (2)(b)(ii), the exemption under this section shall be at point of sale if the sale is: (A) made pursuant to a contract between the seller and the charitable or religious institution or organization; or (B) made by a public utility, as defined in Section 54-2-1, to a religious or charitable institution or organization. (3) An entity that is exempt from federal income taxation under Section 501(c)(3) or (19), Internal Revenue Code: (a) qualifies as a religious or charitable institution or organization for purposes of this section; and (b) may claim the exemption granted by this section. (4) (a) Religious or charitable institutions or organizations entitled to a refund under Subsection (2)(b)(ii) may apply to the commission for the refund of sales or use taxes paid. (b) The commission shall designate the following by commission rule adopted in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act: (i) procedures for applying for a sales and use tax refund; (ii) standards for determining and verifying the amount of purchase at the point of sale; (iii) procedures for submitting a request for refund on a monthly basis anytime the taxpayer has accumulated $100 or more in sales tax payments; and (iv) procedures for submitting a request for refund on a quarterly basis for any cumulative amount of sales tax payments.
Utah Code § 59-2-405 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-405
§ 59-2-405. Uniform fee on tangible personal property required to be registered with the state -- Distribution of revenues -- Appeals.
Status: in_force

1/1/2027 (1) The property described in Subsection (2), except Subsection (2)(b)(ii), is exempt from ad valorem property taxes pursuant to Utah Constitution, Article XIII, Section 2, Subsection (6). (2) (a) Except as provided in Subsection (2)(b), there is levied as provided in this part a statewide uniform fee in lieu of the ad valorem tax on: (i) motor vehicles required to be registered with the state that have a gross vehicle weight rating of 14,001 pounds or more; (ii) motorcycles as defined in Section 41-1a-102 that are required to be registered with the state; (iii) watercraft required to be registered with the state; (iv) recreational vehicles required to be registered with the state; and (v) all other tangible personal property required to be registered with the state before it is used on a public highway, on a public waterway, on public land, or in the air. (b) The following tangible personal property is exempt from the statewide uniform fee imposed by this section: (i) aircraft; (ii) state-assessed commercial vehicles; (iii) tangible personal property subject to a uniform fee imposed by: (A) Section 59-2-405.1; (B) Section 59-2-405.2; or (C) Section 59-2-405.3; and (iv) personal property that is exempt from state or county ad valorem property taxes under the laws of this state or of the federal government. (3) (a) Except as provided in Subsections (3)(b) and (3)(c), the uniform fee is 1.5% of the fair market value of the personal property, as established by the commission. (b) An owner of a trailer registered under Subsection 41-1a-228(1)(b) may elect to pay a one-time uniform fee in lieu of the ad valorem tax, which is $150. (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 four times the amount of the uniform fee calculated as described in Subsection (3)(a) for the first year of the lifetime registration. (4) Notwithstanding Section 59-2-407, property subject to the uniform fee that is brought into the state and is required to be registered in Utah shall, as a condition of registration, be subject to the uniform fee unless all property taxes or uniform fees imposed by the state of origin have been paid for the current calendar year. (5) (a) The revenues collected in each county from the uniform fee shall be distributed by the county to each taxing entity in which the property described in Subsection (2) is located in the same proportion in which revenue collected from ad valorem real property tax is distributed. (b) Each taxing entity shall distribute the revenues received under Subsection (5)(a) in the same proportion in which revenue collected from ad valorem real property tax is distributed. (6) An appeal relating to the uniform fee imposed on the tangible personal property described in Subsection (2) shall be filed pursuant to Section 59-2-1005.1/1/2027 (1) The property described in Subsection (2), except Subsection (2)(b)(ii), is exempt from ad valorem property taxes pursuant to Utah Constitution, Article XIII, Section 2, Subsection (6). (2) (a) Except as provided in Subsection (2)(b), there is levied as provided in this part a statewide uniform fee in lieu of the ad valorem tax on: (i) motor vehicles required to be registered with the state that have a gross vehicle weight rating of 14,001 pounds or more; (ii) motorcycles as defined in Section 41-1a-102 that are required to be registered with the state; (iii) watercraft required to be registered with the state; (iv) recreational vehicles required to be registered with the state; and (v) all other tangible personal property required to be registered with the state before it is used on a public highway, on a public waterway, on public land, or in the air. (b) The following tangible personal property is exempt from the statewide uniform fee imposed by this section: (i) aircraft; (ii) state-assessed commercial vehicles; (iii) tangible personal property subject to a uniform fee imposed by: (A) Section 59-2-405.1; (B) Section 59-2-405.2; or (C) Section 59-2-405.3; and (iv) personal property that is exempt from state or county ad valorem property taxes under the laws of this state or of the federal government. (3) (a) Except as provided in Subsections (3)(b) and (3)(c), the uniform fee is 1.5% of the fair market value of the personal property, as established by the commission. (b) An owner of a trailer registered under Subsection 41-1a-228(1)(b) may elect to pay a one-time uniform fee in lieu of the ad valorem tax, which is $150. (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 four times the amount of the uniform fee calculated as described in Subsection (3)(a) for the first year of the lifetime registration. (4) Notwithstanding Section 59-2-407, property subject to the uniform fee that is brought into the state and is required to be registered in Utah shall, as a condition of registration, be subject to the uniform fee unless all property taxes or uniform fees imposed by the state of origin have been paid for the current calendar year. (5) (a) The revenues collected in each county from the uniform fee shall be distributed by the county to each taxing entity in which the property described in Subsection (2) is located in the same proportion in which revenue collected from ad valorem real property tax is distributed. (b) Each taxing entity shall distribute the revenues received under Subsection (5)(a) in the same proportion in which revenue collected from ad valorem real property tax is distributed. (6) An appeal relating to the uniform fee imposed on the tangible personal property described in Subsection (2) shall be filed pursuant to Section 59-2-1005.
Utah Code § 59-2-1342 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1342
§ 59-2-1342. Assessment and sale of property after attachment of county tax lien and tax notice charges.
Status: in_force

(1) Property against which a property tax delinquency exists shall be assessed in subsequent years for taxes in the same manner as if no delinquency existed. (2) Property against which a delinquency exists for tax notice charges may still accrue tax notice charges as if no delinquency existed. (3) The rights of any person purchasing the property from the county at tax sale provided under Section 59-2-1351.1 are subject to the right of the county under any subsequent assessment and of any tax notice charge entity.
Utah Code § 59-15-102 — Utah Code / Title 59 / Chapter 59-15 / § 59-15-102
§ 59-15-102. Tax delinquency -- Penalty.
Status: in_force

If any person fails to pay the amount of any tax at the time it is due, a penalty as provided under Section 59-1-401 shall be imposed, and the tax shall bear interest at the rate and in the manner prescribed in Section 59-1-402.
Utah Code § 59-12-2217 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2217
§ 59-12-2217. County option sales and use tax for transportation -- Base -- Rate -- Written prioritization process -- Approval by county legislative body.
Status: in_force

(1) Subject to the other provisions of this part, and subject to Subsection (8), a county legislative body may impose a sales and use tax of up to .25% on the transactions described in Subsection 59-12-103(1) within the county, including the cities and towns within the county. (2) (a) Except as provided in Subsection (2)(b), and subject to Subsections (3) through (6) and Section 59-12-2207, the revenue collected from a sales and use tax under this section may only be expended as described in Section 59-12-2212.2. (b) Subject to Subsections (3) through (6), and after application of Subsection 59-12-2206(5), in a county of the first or second class, or if a county is part of an area metropolitan planning organization, that portion of the county within the metropolitan planning organization, the revenue collected from a sales and use tax under this section may only be expended as described in Section 59-12-2212.2, and only if the expenditure is for: (i) a project or service: (A) relating to a regionally significant transportation facility or collector road for the portion of the project or service that is performed within the county; (B) for new capacity or congestion mitigation, and not for operation or maintenance, if the project or service is performed within the county; and (C) on a priority list created by the county's council of governments in accordance with Subsection (5) and approved by the county legislative body in accordance with Subsection (5); (ii) corridor preservation for a project or service described in Subsection (2)(b)(i)(A) or (B); or (iii) debt service or bond issuance costs related to a project or service described in Subsection (2)(b)(i)(A) or (B). (c) The restriction in Subsection (2)(b)(i)(B) from using revenue for operation or maintenance does not apply to any revenue subject to rights or obligations under a contract entered into before January 1, 2019, between a county and a public transit district. (3) For revenue expended under this section for a project or service described in Subsection (2) that is on or part of a regionally significant transportation facility and that constructs or adds a new through lane or interchange, or provides new fixed guideway public transit service, the project shall be part of: (a) the statewide long-range plan; or (b) a regional transportation plan of the area metropolitan planning organization if a metropolitan planning organization area exists for the area. (4) (a) As provided in this Subsection (4), a council of governments shall: (i) develop a written prioritization process for the prioritization of projects to be funded by revenues collected from a sales and use tax under this section; (ii) create a priority list of transportation projects or services described in Section 59-12-2212.2 in accordance with Subsection (5); and (iii) present the priority list to the county legislative body for approval in accordance with Subsection (5). (b) The written prioritization process described in Subsection (4)(a)(i) shall include: (i) a definition of the type of projects to which the written prioritization process applies; (ii) subject to Subsection (4)(c), the specification of a weighted criteria system that the council of governments will use to rank proposed projects and how that weighted criteria system will be used to determine which proposed projects will be prioritized; (iii) the specification of data that is necessary to apply the weighted criteria system; (iv) application procedures for a project to be considered for prioritization by the council of governments; and (v) any other provision the council of governments considers appropriate. (c) The weighted criteria system described in Subsection (4)(b)(ii) shall include the following: (i) the cost effectiveness of a project; (ii) the degree to which a project will mitigate regional congestion; (iii) the compliance requirements of applicable federal laws or regulations; (iv) the economic impact of a project; (v) the degree to which a project will require tax revenues to fund maintenance and operation expenses; and (vi) any other provision the council of governments considers appropriate. (d) A council of governments of a county of the first or second class shall submit the written prioritization process described in Subsection (4)(a)(i) to the Executive Appropriations Committee for approval prior to taking final action on: (i) the written prioritization process; or (ii) any proposed amendment to the written prioritization process. (5) (a) A council of governments shall use the weighted criteria system adopted in the written prioritization process developed in accordance with Subsection (4) to create a priority list of transportation projects or services for which revenues collected from a sales and use tax under this section may be expended. (b) Before a council of governments may finalize a priority list or the funding level of a project, the council of governments shall conduct a public meeting on: (i) the written prioritization process; and (ii) the merits of the projects that are prioritized as part of the written prioritization process. (c) A council of governments shall make the weighted criteria system ranking for each project prioritized as part of the written prioritization process publicly available before the public meeting required by Subsection (5)(b) is held. (d) If a council of governments prioritizes a project over another project with a higher rank under the weighted criteria system, the council of governments shall: (i) identify the reasons for prioritizing the project over another project with a higher rank under the weighted criteria system at the public meeting required by Subsection (5)(b); and (ii) make the reasons described in Subsection (5)(d)(i) publicly available. (e) Subject to Subsections (5)(f) and (g), after a council of governments finalizes a priority list in accordance with this Subsection (5), the council of governments shall: (i) submit the priority list to the county legislative body for approval; and (ii) obtain approval of the priority list from a majority of the members of the county legislative body. (f) A council of governments may only submit one priority list per calendar year to the county legislative body. (g) A county legislative body may only consider and approve one priority list submitted under Subsection (5)(e) per calendar year. (6) In a county of the first class, revenues collected from a sales and use tax under this section that a county allocates for a purpose described in Section 59-12-2212.2 shall be: (a) deposited in or transferred to the County of the First Class Highway Projects Fund created by Section 72-2-121; and (b) expended as provided in Section 72-2-121. (7) 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. (8) (a) (i) Notwithstanding any other provision in this section, if the entire boundary of a county is annexed into a large public transit district, if the county legislative body wishes to impose a sales and use tax under this section, the county legislative body shall pass the ordinance to impose a sales and use tax under this section on or before June 30, 2022. (ii) If the entire boundary of a county is annexed into a large public transit district, the county legislative body may not pass an ordinance to impose a sales and use tax under this section on or after July 1, 2022. (b) Notwithstanding the deadline described in Subsection (8)(a), any sales and use tax imposed under this section on or before June 30, 2022, may remain in effect.
Utah Code § 59-12-2216 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2216
§ 59-12-2216. County option sales and use tax for a fixed guideway, to fund a system for public transit, or for highways -- Base -- Rate -- Allocation and expenditure of revenues.
Status: in_force

(1) Subject to the other provisions of this part, a county legislative body may impose a sales and use tax of up to .30% on the transactions described in Subsection 59-12-103(1) within the county, including the cities and towns within the county. (2) (a) Subject to Subsection (3), before obtaining voter approval in accordance with Section 59-12-2208, a county legislative body shall adopt a resolution specifying the percentage of revenues the county will receive from the sales and use tax under this section that will be allocated to fund uses described in Section 59-12-2212.2. (b) A county legislative body of a county of the third through sixth class that imposes a sales and use tax as described in Subsection (1) on or after January 1, 2024, shall specify the percentage of revenues the county will receive from the sales and use tax under this section that will be allocated to fund uses described in Section 59-12-2212.2 or for public safety purposes as provided in Subsection (3)(b). (3) (a) Except as provided in Subsection (2)(b), a county legislative body shall in the resolution described in Subsection (2) allocate 100% of the revenues the county will receive from the sales and use tax under this section for one or more of the purposes described in Section 59-12-2212.2. (b) In addition to the purposes described in Section 59-12-2212.2, a county legislative body of a county of the third through sixth class that imposes a sales and use tax as authorized in this section on or after January 1, 2024, may allocate revenues to public safety purposes. (4) Notwithstanding Section 59-12-2208, the opinion question required by Section 59-12-2208 shall state the allocations the county legislative body makes in accordance with this section. (5) The revenues collected from a sales and use tax under this section shall be: (a) allocated in accordance with the allocations specified in the resolution under Subsection (2); and (b) expended as provided in this section. (6) If a county legislative body allocates revenues collected from a sales and use tax under this section for a state highway project, before beginning the state highway project within the county, the county legislative body shall: (a) obtain approval from the Transportation Commission to complete the project; and (b) enter into an interlocal agreement established in accordance with Title 11, Chapter 13, Interlocal Cooperation Act, with the Department of Transportation to complete the project. (7) (a) If after a county legislative body imposes a sales and use tax under this section the county legislative body seeks to change an allocation specified in the resolution under Subsection (2), the county legislative body may change the allocation by: (i) adopting a resolution specifying the percentage of revenues the county will receive from the sales and use tax under this section that will be allocated to fund one or more of the items described in Section 59-12-2212.2or Subsection (2)(b); and (ii) obtaining approval to change the allocation of the sales and use tax by a majority of all of the members of the county legislative body; and (iii) subject to Subsection (8)(a): (A) in accordance with Section 59-12-2208, submitting an opinion question to the county's registered voters voting on changing the allocation so that each registered voter has the opportunity to express the registered voter's opinion on whether the allocation should be changed; and (B) in accordance with Section 59-12-2208, obtaining approval to change the allocation from a majority of the county's registered voters voting on changing the allocation. (b) A county of the third through sixth class that imposes a sales and use tax as authorized in this section on or after January 1, 2024, that seeks to change the allocation of the revenues is not required to submit the opinion question to the county's registered voters. (8) (a) Notwithstanding Section 59-12-2208, the opinion question required by Subsection (7)(c)(i) shall state the allocations specified in the resolution adopted in accordance with Subsection (7)(a) and approved by the county legislative body in accordance with Subsection (7)(b). (b) Notwithstanding Section 59-12-2208, a county legislative body of a county of the third through sixth class that imposes a sales and use tax under this section on or after January 1, 2024, 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. (9) Revenues collected from a sales and use tax under this section that a county allocates for a state highway within the county shall be: (a) deposited into the Highway Projects Within Counties Fund created by Section 72-2-121.1; and (b) expended as provided in Section 72-2-121.1. (10) (a) Notwithstanding Section 59-12-2206 and subject to Subsection (10)(b), revenues collected from a sales and use tax under this section that a county allocates for a project, debt service, or bond issuance cost relating to a highway that is a principal arterial highway or minor arterial highway that is included in a metropolitan planning organization's regional transportation plan, but is not a state highway, shall be transferred to the Department of Transportation if the transfer of the revenues is required under an interlocal agreement: (i) entered into on or before January 1, 2010; and (ii) established in accordance with Title 11, Chapter 13, Interlocal Cooperation Act. (b) The Department of Transportation shall expend the revenues described in Subsection (10)(a) as provided in the interlocal agreement described in Subsection (10)(a).
Utah Code § 59-1-208 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-208
§ 59-1-208. Offices.
Status: in_force

The main office of the commission shall be located in Salt Lake City. The commission may establish branch offices necessary for the convenience of the public and the efficient performance of its duties.
Utah Code § 59-2-1710 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1710
§ 59-2-1710. Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title.
Status: in_force

(1) For purposes of this section, "governmental entity" means: (a) the United States; (b) the state; (c) a political subdivision of the state, including a county, city, town, school district, special district, or special service district; or (d) an entity created by the state or the United States, including an agency, board, bureau, commission, committee, department, division, institution, instrumentality, or office. (2) (a) Except as provided in Subsections (3) and (4), land acquired by a governmental entity is subject to the rollback tax imposed by this part if: (i) before the governmental entity acquires the land, the land is assessed under this part; and (ii) after the governmental entity acquires the land, the land does not meet the requirements of Section 59-2-1703 for assessment under this part. (b) A person dedicating a public right-of-way to a governmental entity shall pay the rollback tax imposed by this part if: (i) a portion of the public right-of-way is located within a subdivision as defined in Section 10-20-102; or (ii) in exchange for the dedication, the person dedicating the public right-of-way receives money or other consideration. (3) (a) Except as provided in Subsection (4), land acquired by a governmental entity is not subject to the rollback tax imposed by this part, but is subject to a one-time in lieu fee payment as provided in Subsection (3)(b), if: (i) the governmental entity acquires the land by eminent domain; (ii) (A) the land is under the threat or imminence of eminent domain proceedings; and (B) the governmental entity provides written notice of the proceedings to the owner; or (iii) the land is donated to the governmental entity. (b) (i) If a governmental entity acquires land under Subsection (3)(a)(iii), the governmental entity shall make a one-time in lieu fee payment: (A) to the county treasurer of the county in which the land is located; and (B) in an amount equal to the amount of rollback tax calculated under Section 59-2-1705. (ii) A governmental entity that acquires land under Subsection (3)(a)(i) or (ii) shall make a one-time in lieu fee payment to the county treasurer of the county in which the land is located: (A) if the land remaining after the acquisition by the governmental entity meets the requirements of Section 59-2-1703, in an amount equal to the rollback tax under Section 59-2-1705 on the land acquired by the governmental entity; or (B) if the land remaining after the acquisition by the governmental entity is less than one acre, in an amount equal to the rollback tax under Section 59-2-1705 on the land acquired by the governmental entity and the land remaining after the acquisition by the governmental entity. (c) The county treasurer shall pay 100% of the in lieu fee payment collected under this section to the county, which the county shall deposit and use in accordance with Section 17-41-602. (4) (a) This Subsection (4) applies only to a governmental entity that is the state or a political subdivision of the state as described in Subsections (1)(b) and (c). (b) Land acquired by a governmental entity described in Subsection (4)(a) is not subject to the rollback tax imposed by this part. (c) Notwithstanding Subsection (4)(b), a governmental entity described in Subsection (4)(a) may not, within five years after the day on which the governmental entity acquires land, sell the land to a private entity unless the governmental entity makes a one-time in lieu fee payment: (i) to the county treasurer of the county in which the land is located; (ii) in an amount equal to the rollback tax under Section 59-2-1705 on the land acquired by the governmental entity at the time of acquisition; and (iii) before selling the land to the private entity. (5) If a governmental entity acquires land subject to assessment under this part, title to the land may not pass to the governmental entity until any tax, one-time in lieu fee payment, and applicable interest due under this part are paid to the county treasurer.
Utah Code § 59-27-106 — Utah Code / Title 59 / Chapter 59-27 / § 59-27-106
§ 59-27-106. Records.
Status: in_force

(1) An owner or operator of a sexually explicit business or escort service shall maintain records, statements, books, or accounts necessary to determine the amount of tax for which the owner or operator is liable to pay under this chapter. (2) The commission may require an owner or operator of a sexually explicit business or escort service, by notice served on the person, to make or keep the records, statements, books, or accounts described in Subsection (1) in a manner in which the commission considers sufficient to show the amount of tax for which the owner or operator is liable to pay under this chapter. (3) After notice by the commission, the owner or operator of a sexually explicit business or escort service shall open the records, statements, books, or accounts specified in this section for examination by the commission or an authorized agent of the commission.
Utah Code § 59-12-1201 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1201
§ 59-12-1201. Motor vehicle rental tax -- Rate -- Exemptions -- Administration, collection, enforcement, and interpretation of tax -- Administrative charge -- Deposits.
Status: in_force

7/1/2026 (1) As used in this section: (a) "Fairpark district" means the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201. (b) "Fairpark district board" means the board of the fairpark district. (c) "Franchise agreement date" means the same as that term is defined in Section 11-70-101. (d) "Stadium contribution" means the same as that term is defined in Section 11-70-101. (e) "Transition date" means the first day of the calendar quarter that begins at least 90 days after the fairpark district board delivers to the commission the certificate described in Subsection (2)(a)(ii)(B). (2) (a) (i) Except as provided in Subsections (4) and (5), there is imposed a tax of 2.5% on all short-term rentals of motor vehicles. (ii) (A) In addition to the tax imposed under Subsection (2)(a)(i) and except as provided in Subsections (4) and (5), beginning on the transition date there is imposed a tax of 1.5% on all short-term rentals of motor vehicles. (B) After the franchise agreement date, the fairpark district board shall deliver to the commission a certificate verifying the execution of a franchise agreement, as defined in Section 11-70-101, and providing the franchise agreement date. (C) A tax under this Subsection (2)(a)(ii) is imposed only if the franchise agreement date is on or before June 30, 2032. (b) The tax imposed in this section is in addition to all other state, county, or municipal fees and taxes imposed on rentals of motor vehicles. (3) (a) Subject to Subsection (3)(b), a tax rate repeal or tax rate change for the tax imposed under Subsection (2) shall take effect on the first day of a calendar quarter. (b) (i) For a transaction subject to a tax under Subsection (2), a tax rate increase shall take effect on the first day of the first billing period: (A) that begins after the effective date of the tax rate increase; and (B) if the billing period for the transaction begins before the effective date of a tax rate increase imposed under Subsection (2). (ii) For a transaction subject to a tax under Subsection (2), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last billing period: (A) that began before the effective date of the repeal of the tax or the tax rate decrease; and (B) if the billing period for the transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under Subsection (2). (4) A tax imposed under this section applies at the same rate to car sharing of less than 30 days, except for car sharing for the purpose of temporarily replacing a person's motor vehicle that is being repaired pursuant to a repair or an insurance agreement. (5) A motor vehicle is exempt from the tax imposed under this section if: (a) the motor vehicle has a gross vehicle weight rating of 14,001 or more pounds; (b) the motor vehicle is rented as a personal household goods moving van; or (c) the lease or rental of the motor vehicle is made for the purpose of temporarily replacing a person's motor vehicle that is being repaired in accordance with a repair agreement or an insurance agreement. (6) (a) (i) The tax authorized under this section shall be administered, collected, enforced, and interpreted in accordance with: (A) the same procedures used to administer, collect, enforce, and interpret the tax under Part 1, Tax Collection; and (B) Chapter 1, General Taxation Policies. (ii) Notwithstanding Subsection (6)(a)(i), a tax under this part is not subject to Subsections 59-12-103(4) through (10) or Section 59-12-107.1 or 59-12-123. (b) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from a tax under this part. (c) Except as provided under Subsections (6)(b) and (d): (i) the commission shall deposit daily with the state treasurer all revenue received under this section; and (ii) the state treasurer shall credit monthly all revenue received under this section to the Marda Dillree Corridor Preservation Fund under Section 72-2-117. (d) (i) Subject to Subsection (6)(d)(iii), all revenue received by the commission under Subsection (2)(a)(ii) shall be paid to the fairpark district. (ii) Within 10 days after the fairpark district completes payment of the stadium contribution, the fairpark district board shall deliver to the commission a written statement verifying that the fairpark district has completed payment of the stadium contribution. (iii) Upon receipt of the written statement under Subsection (6)(d)(ii), the commission shall: (A) discontinue collecting revenue under Subsection (2)(a)(ii), beginning the first day of the calendar quarter that is at least 90 days after the commission's receipt of the written statement; (B) discontinue distributing revenue under Subsection (2)(a)(ii) to the fairpark district, beginning the first day of the calendar quarter that is at least 90 days after the commission's receipt of the written statement; and (C) notify the Executive Appropriations Committee of the Legislature that the commission is discontinuing collecting and distributing revenue under Subsection (2)(a)(ii).7/1/2026 (1) As used in this section: (a) "Fairpark district" means the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201. (b) "Fairpark district board" means the board of the fairpark district. (c) "Franchise agreement date" means the same as that term is defined in Section 11-70-101. (d) "Stadium contribution" means the same as that term is defined in Section 11-70-101. (e) "Transition date" means the first day of the calendar quarter that begins at least 90 days after the fairpark district board delivers to the commission the certificate described in Subsection (2)(a)(ii)(B). (2) (a) (i) Except as provided in Subsections (4) and (5), there is imposed a tax of 2.5% on all short-term rentals of motor vehicles. (ii) (A) In addition to the tax imposed under Subsection (2)(a)(i) and except as provided in Subsections (4) and (5), beginning on the transition date there is imposed a tax of 1.5% on all short-term rentals of motor vehicles. (B) After the franchise agreement date, the fairpark district board shall deliver to the commission a certificate verifying the execution of a franchise agreement, as defined in Section 11-70-101, and providing the franchise agreement date. (C) A tax under this Subsection (2)(a)(ii) is imposed only if the franchise agreement date is on or before June 30, 2032. (b) The tax imposed in this section is in addition to all other state, county, or municipal fees and taxes imposed on rentals of motor vehicles. (3) (a) Subject to Subsection (3)(b), a tax rate repeal or tax rate change for the tax imposed under Subsection (2) shall take effect on the first day of a calendar quarter. (b) (i) For a transaction subject to a tax under Subsection (2), a tax rate increase shall take effect on the first day of the first billing period: (A) that begins after the effective date of the tax rate increase; and (B) if the billing period for the transaction begins before the effective date of a tax rate increase imposed under Subsection (2). (ii) For a transaction subject to a tax under Subsection (2), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last billing period: (A) that began before the effective date of the repeal of the tax or the tax rate decrease; and (B) if the billing period for the transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under Subsection (2). (4) A tax imposed under this section applies at the same rate to car sharing of less than 30 days, except for car sharing for the purpose of temporarily replacing a person's motor vehicle that is being repaired pursuant to a repair or an insurance agreement. (5) A motor vehicle is exempt from the tax imposed under this section if: (a) the motor vehicle has a gross vehicle weight rating of 14,001 or more pounds; (b) the motor vehicle is rented as a personal household goods moving van; or (c) the lease or rental of the motor vehicle is made for the purpose of temporarily replacing a person's motor vehicle that is being repaired in accordance with a repair agreement or an insurance agreement. (6) (a) (i) The tax authorized under this section shall be administered, collected, enforced, and interpreted in accordance with: (A) the same procedures used to administer, collect, enforce, and interpret the tax under Part 1, Tax Collection; and (B) Chapter 1, General Taxation Policies. (ii) Notwithstanding Subsection (6)(a)(i), a tax under this part is not subject to Subsections 59-12-103(4) through (10) or Section 59-12-107.1 or 59-12-123. (b) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from a tax under this part. (c) Except as provided under Subsections (6)(b) and (d): (i) the commission shall deposit daily with the state treasurer all revenue received under this section; and (ii) the state treasurer shall credit monthly all revenue received under this section to the Marda Dillree Corridor Preservation Fund under Section 72-2-117. (d) (i) Subject to Subsection (6)(d)(iii), all revenue received by the commission under Subsection (2)(a)(ii) shall be paid to the fairpark district. (ii) Within 10 days after the fairpark district completes payment of the stadium contribution, the fairpark district board shall deliver to the commission a written statement verifying that the fairpark district has completed payment of the stadium contribution. (iii) Upon receipt of the written statement under Subsection (6)(d)(ii), the commission shall: (A) discontinue collecting revenue under Subsection (2)(a)(ii), beginning the first day of the calendar quarter that is at least 90 days after the commission's receipt of the written statement; (B) discontinue distributing revenue under Subsection (2)(a)(ii) to the fairpark district, beginning the first day of the calendar quarter that is at least 90 days after the commission's receipt of the written statement; and (C) notify the Executive Appropriations Committee of the Legislature that the commission is discontinuing collecting and distributing revenue under Subsection (2)(a)(ii).
Utah Code § 59-2-1712 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1712
§ 59-2-1712. Rules prescribed by commission.
Status: in_force

In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules and prescribe forms as necessary to administer this part.
Utah Code § 59-36-101 — Utah Code / Title 59 / Chapter 59-36 / § 59-36-101
§ 59-36-101. Definitions.
Status: in_force

As used in this chapter: (1) "Agency" means a community reinvestment agency, as defined in Section 17C-1-102. (2) "Authorization meeting" means a public meeting: (a) conducted by the governing body of a TIF entity; (b) for which the TIF entity provides class A notice under Section 63G-30-102: (i) for a minimum of 10 calendar days before the public meeting; and (ii) with a link to the TIF entity's website where an explanation of each item listed in Subsection 59-2-201(3) may be found; and (c) in which the governing body of the TIF entity addresses each item listed in Subsection 59-2-201(3). (3) "Approximated discount rate" means the assumed rate of return used to discount future cash flows back to the cash's present value. (4) "But-for analysis" means information or data that demonstrates: (a) the benefits of a potential project to the public; (b) the existing impediments to the potential project; (c) that the potential project would be unable to overcome existing impediments and proceed without the use of tax increment; and (d) that the impact of using tax increment to the public is less than the benefits of the potential project to the public. (5) "Collecting entity" means: (a) for sales and use tax increment, the commission; or (b) for property tax increment, the county auditor, county assessor, and county treasurer of each county in which the TIF entity intends to use tax increment. (6) "Collection time period" means the maximum amount of time a TIF entity may collect tax increment after engaging in a specified event. (7) "Database" means a collection of electronic data to track the information that: (a) each TIF entity is required to submit in accordance with this chapter; and (b) the program manager collects in accordance with Section 59-36-301. (8) "Disclosure" means a written acknowledgment, made in a form and in a manner the program manager establishes, that a TIF entity intending to engage in a specified event submits. (9) "Established base year" means the year designated in a project area plan, a project area budget, or an interlocal agreement for the purpose of calculating tax increment. (10) "Governing body" means: (a) for an agency, the community reinvestment agency board; (b) for a municipality, the municipal legislative body; (c) for a county, the county legislative body; (d) for a regional economic development authority, the regional economic development authority's board; (e) for a public infrastructure district, the public infrastructure district's board of trustees; and (f) for a special district, the special district's board of trustees. (11) "Local entity" means: (a) an agency; (b) a municipality; (c) a county; (d) a public infrastructure district; or (e) a special district. (12) "Post-designation parcel" means: (a) except as provided in Subsection (12)(b), the same as that term is defined in Section 11-58-601; or (b) for a project area created by the Military Installation Development Authority, a parcel within the project area. (13) "Program manager" means the same as that term is defined in Section 59-2-1601. (14) "Project area" means an area created and designated to receive tax increment according to the terms of an adopted project area plan, project area budget, or interlocal agreement. (15) "Project area budget" means a multi-year projection of annual or cumulative revenue and expenses and other fiscal matters pertaining to a project area that includes: (a) the start and end date for tax increment collection; (b) the number of years remaining that the TIF entity collects tax increment from the project area; (c) the amount of tax increment the TIF entity is authorized to receive from the project area, cumulatively and from each taxing entity, including: (i) the total dollar amount; (ii) the percentage of the total amount of tax increment generated within the project area; and (iii) the remaining amount of tax increment the TIF entity is authorized to receive from the project area, cumulatively and from each taxing entity; and (d) the amount of tax increment the TIF entity: (i) is authorized to use to pay for the TIF entity's administrative costs; and (ii) uses to pay for the TIF entity's administrative costs. (16) "Project area plan" means a written plan that, after the plan's effective date, guides and controls the development within a project area. (17) (a) "Property tax increment" means the amount of revenue a project area generates from property tax that exceeds the amount of revenue from the property tax that was generated in the project area: (i) in the year before the project area is created; or (ii) for a post-designation parcel, the 12 months before the trigger date. (b) "Property tax increment" includes: (i) enhanced property tax revenue; (ii) property tax allocation; (iii) property tax augmentation; (iv) property tax differential; (v) property tax increment; and (vi) tax increment revenue. (18) "Regional economic development authority" means: (a) the Utah Inland Port Authority created in Section 11-58-201; (b) the Point of the Mountain State Land Authority created in Section 11-59-201; (c) the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201; or (d) the Military Installation Development Authority created in Section 63H-1-201. (19) "Sales and use tax increment" means the amount of revenue a project area generates from sales and use tax that exceeds the amount of revenue from the sales and use tax that was generated in the project area for the established base year. (20) "Specified event" means: (a) for a local entity, triggering tax increment; or (b) for a regional economic development authority, entering into a tax increment agreement or approving a bond authorization. (21) "STATS" means the Statewide Tax Administration and Technology Solutions program, created in Section 59-1-1902. (22) "Tax increment" means property tax increment and sales and use tax increment. (23) "Taxing entity" means a government entity that: (a) imposes a tax on property located within a project area; or (b) imposes a sales and use tax under Title 59, Chapter 12, Sales and Use Tax Act, within a project area. (24) "TIF entity" means a political subdivision of the state that: (a) for purposes of Part 2, Pre-increment Disclosure and Reporting, intends to engage in a specified event; and (b) for purposes of Part 3, Tax Increment Receipt Reporting, receives or is authorized to receive tax increment for an approved project area. (25) "Trigger date" means: (a) except as provided in Subsections (25)(b) and (c), the same as that term is defined in Section 11-58-601; (b) for a project area created by the Military Installation Development Authority, the day on which the authority receives the first property tax allocation from the parcel; or (c) for a project area created by the Utah Fairpark Area Investment and Restoration District, the same as the term "transition date" is defined in Section 11-70-101.
Utah Code § 59-10-1035 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1035
§ 59-10-1035. Nonrefundable tax credit for contribution to state Achieving a Better Life Experience Program account.
Status: in_force

(1) As used in this section: (a) "Account" means an account in a qualified ABLE program where the designated beneficiary of the account is a resident of this state. (b) "Contributor" means a claimant, estate, or trust that: (i) makes a contribution to an account; and (ii) receives a statement from the qualified ABLE program itemizing the contribution. (c) "Designated beneficiary" means the same as that term is defined in 26 U.S.C. Sec. 529A. (d) "Qualified ABLE program" means the same as that term is defined in Section 35A-12-102. (2) A contributor to an account may claim a nonrefundable tax credit as provided in this section. (3) Subject to the other provisions of this section, the tax credit is equal to the product of: (a) the percentage listed in Subsection 59-10-104(2); and (b) the total amount of contributions: (i) the contributor makes for the taxable year; and (ii) for which the contributor receives a statement from the qualified ABLE program itemizing the contributions. (4) A contributor may not claim a tax credit under this section: (a) for an amount of excess contribution to an account that is returned to the contributor; or (b) with respect to an amount the contributor deducts on a federal income tax return. (5) A tax credit under this section may not be carried forward or carried back.
Utah Code § 59-2a-301 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-301
§ 59-2a-301. Purpose of part.
Status: in_force

(1) The purpose of this part is to provide general property tax relief for certain persons who own their places of residence through a system of tax credits, refunds, and appropriations from the General Fund. (2) The relief is to offset in part the general tax burden, a significant portion of which, directly or indirectly, is represented by property tax. (3) (a) Accordingly, the tax relief provided by this part is determined in part by reference to the property tax assessment and collection mechanisms, but is not limited to property tax relief nor is the tax relief formulated upon the Legislature's power to relieve property taxes. (b) The tax relief is for the general relief of all taxes.
Utah Code § 59-13-320 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-320
§ 59-13-320. Penalties for violations of the special fuel tax provisions.
Status: in_force

(1) The following offenses, unless otherwise provided, are class B misdemeanors: (a) failing or refusing to pay the tax imposed by this part; (b) engaging in business in this state as a supplier without being the holder of an uncancelled license to engage in this business; (c) operating a motor vehicle, which requires special fuel, upon the highways of this state without a valid special fuel user permit; (d) failing to make any of the reports required by this part; (e) making any false statement in any application, report, or statement required by this part; (f) refusing to permit the commission or any employee to examine records as provided by this part; (g) failing to keep proper records of quantities of fuel received, produced, refined, manufactured, compounded, used, or delivered in this state as required by this part; (h) making any false statement in connection with an application for the refund of any money or taxes provided in this part; or (i) violating any of the provisions of this part for which no penalty is provided. (2) Any person required to make, render, sign, or verify any report and who makes any false or fraudulent report with intent to defeat or evade the assessment required by law to be made, is subject to a criminal violation under Section 59-1-401. (3) The remedies of the state are cumulative and no action taken by the commission or any of its officers to pursue any remedy may be construed to be an election on the part of the state to exclude any other allowed by law.
Utah Code § 59-18-108 — Utah Code / Title 59 / Chapter 59-18 / § 59-18-108
§ 59-18-108. Court's power to relieve trustee from restrictions on powers and duties.
Status: in_force

This chapter does not affect the power of a court of competent jurisdiction for cause shown and upon petition of the trustee, attorney general, or affected beneficiary, and upon appropriate notice to the affected parties to relieve a trustee from any restrictions on the trustee's powers and duties that are placed upon the trustee by the governing instrument or applicable law.
Utah Code § 59-2-1011 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1011
§ 59-2-1011. Record of changes -- Form and contents of signed statement.
Status: in_force

The county auditor shall make a record of all changes, corrections, and orders and before October 15 shall affix a signed statement to the record, subscribed by the auditor, in a form substantially as follows:I, ____, do swear that, as county auditor of ____ county, I have kept correct minutes of all acts of the county board of equalization regarding alterations to the assessment rolls, that all alterations agreed to or directed to be made have been made and entered on the rolls, and that no changes or alterations have been made except those authorized by the board or the commission.
Utah Code § 59-2-1345 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1345
§ 59-2-1345. Daily statement of accounts -- Audits.
Status: in_force

(1) Between March 15 and the date of the tax sale, the county treasurer shall transmit daily to the county auditor a statement of the amount of money received by the treasurer during the preceding business day on account of redemptions made on property listed for tax sale. (2) The statement described in Subsection (1) shall set out in separate columns: (a) the number of the redemption certificate or the receipt issued on account for redemption; (b) the amount received for taxes, tax notice charges, penalties, and administrative costs accrued to the date of the making of the tax sale record; (c) the amount received for administrative costs subsequently accruing; and (d) the amount received as interest accrued. (3) The county auditor shall audit the treasurer's tax sale records at least once a year and the treasurer shall account to the auditor for all money due the county by reason of any redemptions or payments on account for redemption made, including interest as required by law. (4) Before the tax sale listing under Section 59-2-1343 is compiled, the auditor shall credit the treasurer upon the books of the county with the sums charged for delinquent taxes, tax notice charges, penalties, and administrative costs charged against all real estate upon which the period of redemption is expiring in the nearest forthcoming tax sale.
Utah Code § 59-10-1048 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1048
§ 59-10-1048. Nonrefundable tax credits for employer-provider child care.
Status: in_force

(1) As used in this section: (a) "Eligible small business" means the same as that term is defined in Section 45F, Internal Revenue Code. (b) "Qualified child care expenditure" means the same as that term is defined in Section 59-7-627. (c) "Qualified child care facility" means the same as that term is defined in Section 59-7-627. (d) "Qualified construction expenditure" means the same as that term is defined in Section 59-7-627. (e) "Qualifying claimant" means a claimant, estate, or trust that: (i) is an employer; (ii) qualifies for and claims the federal employer-provided child care tax credit described in Section 45F, Internal Revenue Code, for the current taxable year; and (iii) does not obtain payment from an employee or deduct from an employee's salary or wages for child care services, with respect to any qualified child care facility for which the claimant, estate, or trust claims a tax credit under this section. (f) "Recapture event" means the same as that term is defined in Section 59-7-627. (g) "Third party provider" means the same as that term is defined in Section 59-7-627. (2) (a) A qualifying claimant may claim a nonrefundable tax credit equal to 20% of the qualified construction expenditures the qualifying claimant incurred during the taxable year. (b) A qualifying claimant may carry forward, to the next five taxable years, the amount of the qualifying claimant's tax credit described in this Subsection (2) that exceeds the qualifying claimant's income tax liability for the taxable year. (3) (a) A qualifying claimant may claim a nonrefundable tax credit equal to: (i) 30% of the qualified child care expenditures the qualifying claimant incurred during the taxable year, for a qualifying claimant that qualifies as an eligible small business for the taxable year; or (ii) 10% of the qualified child care expenditures the qualifying claimant incurred during the taxable year, for a qualifying claimant that does not qualify as an eligible small business for the taxable year. (b) A qualifying claimant may not carry forward or carry back the tax credit described in this Subsection (3) that exceeds the qualifying claimant's income tax liability for the taxable year. (4) (a) (i) If a recapture event happens within two taxable years after the first taxable year in which the qualifying claimant claims a tax credit under this section, a qualifying claimant shall repay 100% of the tax credit a qualifying claimant receives under this section for any taxable year. (ii) If a recapture event happens more than two taxable years but fewer than three taxable years after the first taxable year in which the qualifying claimant claims a tax credit under this section, a qualifying claimant shall repay 75% of the tax credit a qualifying claimant receives under this section for any taxable year. (iii) If a recapture event happens more than three taxable years but fewer than four taxable years after the first taxable year in which the qualifying claimant claims a tax credit under this section, a qualifying claimant shall repay 50% of the tax credit a qualifying claimant receives under this section for any taxable year. (iv) If a recapture event happens more than four taxable years but fewer than five taxable years after the first taxable year in which the qualifying claimant claims a tax credit under this section, a qualifying claimant shall repay 25% of the tax credit a qualifying claimant receives under this section for any taxable year. (b) A qualifying claimant shall make a payment for a recapture event for the taxable year in which the recapture event occurs.
Utah Code § 59-1-1716 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1716
§ 59-1-1716. Limits on depository institution liability.
Status: in_force

A depository institution is not liable to a person for the following if the depository institution acts in good faith: (1) providing or failing to provide information; or (2) taking or failing to take an action.
Utah Code § 59-2a-205 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-205
§ 59-2a-205. Amount of renter's credit -- Cost-of-living adjustment -- Prohibition on credit for rental assistance payment -- Calculation of credit when rent includes utilities -- Limitation -- General Fund as source of credit -- Maximum credit.
Status: in_force

(1) (a) Subject to Subsections (2) and (3), for a calendar year beginning on or after January 1, 2024, a claimant may claim a renter's credit for the previous calendar year that does not exceed the following amounts:If household income isPercentage of gross rent allowed as a credit$0 -- $13,8849.5%$13,885 -- $18,5158.5%$18,516 -- $23,1417.0%$23,142 -- $27,7705.5%$27,771 -- $32,4014.0%$32,402 -- $36,7543.0%$36,755 -- $40,8402.5% (b) For a calendar year beginning on or after January 1, 2025, the commission shall increase or decrease the household income eligibility amounts under Subsection (1)(a) by a percentage equal to the percentage difference between the consumer price index for the preceding calendar year and the consumer price index for calendar year 2023. (2) (a) A claimant may claim a renter's credit under this part only for gross rent that does not constitute a rental assistance payment. (b) For purposes of determining whether a claimant receives a rental assistance payment and in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules defining the terms: (i) "governmental entity"; (ii) "charitable organization"; or (iii) "religious organization." (3) For purposes of calculating gross rent when a claimant's rent includes electricity or natural gas and the utility amount is not itemized in the statement provided in accordance with Section 59-2a-204, the commission shall deduct from rent: (a) 7% of rent if the rent includes electricity or natural gas but not both; or (b) 13% of rent if the rent includes both electricity and natural gas. (4) An individual may not receive the renter's credit under this section if the individual is: (a) claimed as a personal exemption on another individual's federal income tax return during any portion of a calendar year for which the individual seeks to claim the renter's credit under this section; or (b) a dependent with respect to whom another individual claims a tax credit under Section 24(h)(4), Internal Revenue Code, during any portion of a calendar year for which the individual seeks to claim the renter's credit under this section. (5) A payment for a renter's credit allowed by this section, and authorized by Section 59-2a-202, shall be paid from the General Fund. (6) A credit under this section may not exceed the maximum amount allowed as a homeowner's credit for each income bracket under Section 59-2a-305.
Utah Code § 59-2-1004.6 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1004.6
§ 59-2-1004.6. Tax relief for decrease in fair market value due to access interruption.
Status: in_force

(1) For purposes of this section "access interruption" means interruption of the normal access to or from property due to any circumstance beyond the control of the owner, including: (a) road construction; (b) traffic diversion; (c) an accident; (d) vandalism; (e) an explosion; (f) fire; (g) a flood; (h) a storm; (i) a tornado; (j) winds; (k) an earthquake; (l) lightning; (m) any adverse weather event; or (n) any event similar to the events described in this Subsection (1), as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (2) Except as provided in Subsection (3), if, during a calendar year, property sustains a decrease in fair market value that is caused by access interruption, the owner of the property may apply to the county board of equalization for an adjustment in the fair market value of the owner's property as provided in Subsection (4). (3) Notwithstanding Subsection (2), an owner may not receive the tax relief described in this section if the decrease in fair market value described in Subsection (2) is due to the intentional action or inaction of the owner. (4) (a) To receive the tax relief described in Subsection (2), the owner of the property shall file an application for tax relief with the county board of equalization on or before September 30. (b) The county board of equalization shall hold a hearing: (i) within 30 days of the day on which the application described in Subsection (4)(a) is received by the board of equalization; and (ii) in the manner described in Section 59-2-1001. (c) At the hearing described in Subsection (4)(b), the applicant shall have the burden of proving, by a preponderance of the evidence: (i) that the property sustained a decrease in fair market value, during the applicable calendar year, that was caused by access interruption; (ii) the amount of the decrease in fair market value described in Subsection (4)(c)(i); and (iii) that the decrease in fair market value described in Subsection (4)(c)(i) is not due to the action or inaction of the applicant. (d) If the county board of equalization determines that the applicant has met the burden of proof described in Subsection (4)(c), the county board of equalization shall reduce the valuation of the property described in Subsection (4)(c)(i) by an amount equal to the decrease in fair market value of the property multiplied by the portion of the calendar year that the fair market value of the property was decreased. (e) The decision of the board of equalization shall be provided to the applicant, in writing, within 30 days of the day on which the hearing described in Subsection (4)(b) is concluded. (5) An applicant that is dissatisfied with a decision of the board of equalization under this section may appeal that decision under Section 59-2-1006.
Utah Code § 59-2-1353 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1353
§ 59-2-1353. Foreclosure of lien claimed by county -- Time -- Venue -- Parties -- Pleading.
Status: in_force

(1) In all cases where any county claims a lien on real estate for delinquent general taxes or tax notice charges which have not been paid for a period of four years, the county may foreclose the lien by an action in the district court of the county in which the real estate is located. (2) In this action all persons owning, having, or claiming an interest in or lien upon the real estate or any part of the real estate may be joined as defendants, and the complaint shall contain a description of the property, together with the amount claimed to be due on the property, including interest, penalties, and administrative costs. (3) If the name of the owner of any real estate cannot be ascertained from the records of the county, the complaint shall state that the owner is unknown to the plaintiff. (4) It is sufficient to allege in the complaint that a general tax has been duly levied upon or a tax notice charge has been listed for the described real estate, without stating any of the proceedings or steps leading up to the levy of the tax or the listing of the tax notice charge.
Utah Code § 59-9-104 — Utah Code / Title 59 / Chapter 59-9 / § 59-9-104
§ 59-9-104. Installment payments -- Penalty.
Status: in_force

(1) A person whose total tax obligation under this chapter for the preceding taxable year was $10,000 or more shall pay the taxes levied under this chapter in quarterly installments. Each installment shall be based on the estimated insurance premiums received, or for the taxes imposed under Section 59-9-103, upon the estimated total administrative and claims expense incurred during the calendar quarter preceding the date on which that quarterly installment is due. The installments are due on or before April 30, July 31, October 31, and March 31. To the extent installment payments result in an overpayment of the tax obligation under this chapter, the overpayment shall be promptly refunded. (2) If an installment is not paid or is underpaid, except as provided in Subsection (3), there shall be added a penalty at the rate and in the manner prescribed in Section 59-1-401. The amount of the underpayment is the excess of 80% of the installment shown to be due by an audit of the taxpayer's records over the amount, if any, of the installment paid on or before the last date prescribed for the payment. The taxpayer shall pay the cost of the audit, if any. (3) No penalty, interest, or audit charge may be assessed under Subsection (2) if the taxpayer pays, for any installment required by this section, at least 27% of the annual tax reported on its annual statement for the preceding taxable year. (4) There shall be no interest added to any estimated tax payments subject to a penalty under this section.
Utah Code § 59-1-1501.1 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1501.1
§ 59-1-1501.1. Definitions.
Status: in_force

Subject to Subsection 59-1-1502(3), as used in this part, "specie legal tender" means gold or silver coin that is issued by the United States.
Utah Code § 59-7-504 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-504
§ 59-7-504. Estimated tax payments -- Penalty -- Waiver.
Status: in_force

(1) Except as provided in Subsection (2), a corporation subject to taxation under this chapter that has a tax liability of $3,000 or more in either the current tax year or the previous tax year shall make a payment of an estimated tax on or before the day on which the corporation is required to make a payment of an estimated tax for the same time period to the federal government. (2) The provisions of Section 6655, Internal Revenue Code, shall govern the payment described in Subsection (1), except that: (a) for the first year a corporation is required to file a return in Utah, that corporation is not subject to Subsection (1) if the corporation makes a payment on or before the due date of the return, without extensions, equal to or greater than the minimum tax required under Section 59-7-104 or 59-7-201; (b) the applicable percentage of the required annual payment, as defined in Section 6655, Internal Revenue Code, for annualized income installments, adjusted seasonal installments, and those estimated tax payments based on the current year tax liability shall be:InstallmentPercentage1st22.52nd45.03rd67.54th90.0 (c) a large corporation shall be treated as any other corporation for purposes of this section; (d) if a taxpayer elects a different annualization period than the one used for federal purposes, the taxpayer shall make an election with the commission at the same time as provided under Section 6655, Internal Revenue Code; and (e) the due date shall be superseded by the due date for federal estimated payments if modified by other federal action. (3) A penalty shall be added as provided in Section 59-1-401 for any quarterly estimated tax payment that is not made in accordance with this section. (4) There shall be no interest added to any estimated tax payments subject to a penalty under this section.
Utah Code § 59-10-536 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-536
§ 59-10-536. Assessment and collection of tax -- Change on federal income tax return -- Taxpayer requirement to make certain filings with the commission.
Status: in_force

(1) (a) If, before the expiration of the time prescribed in this section for the assessment of a tax, the commission and the taxpayer agree in writing to the assessment of the tax in a time period after the time period prescribed in this section for the assessment of a tax, the tax may be assessed at any time before the expiration of the period to which the commission and the taxpayer agree. (b) A time period that the commission and a taxpayer agree upon under Subsection (1)(a) may be extended by written agreement: (i) between the commission and the taxpayer; and (ii) made before the expiration of the time period that the commission and the taxpayer previously agreed upon. (2) (a) (i) Except as provided in Subsection (2)(a)(iii), if a change is made in a taxpayer's net income on the taxpayer's federal income tax return because of an action by the federal government, the taxpayer shall file with the commission within 90 days after the date there is a final determination of the action: (A) a copy of the taxpayer's amended federal income tax return; and (B) an amended state income tax return that conforms with the changes made in the taxpayer's amended federal income tax return. (ii) Except as provided in Subsection (2)(a)(iii), if a change is made in a taxpayer's net income on the taxpayer's federal income tax return because the taxpayer files an amended federal income tax return, the taxpayer shall file with the commission within 90 days after the date the taxpayer files the amended federal income tax return: (A) a copy of the taxpayer's amended federal income tax return; and (B) an amended state income tax return that conforms with the changes made in the taxpayer's amended federal income tax return. (iii) A taxpayer is not required to file a return described in Subsection (2)(a)(i) or (ii) if a change in the taxpayer's federal income tax return does not increase state tax liability. (b) (i) Subject to Subsection (2)(b)(iii), the commission may assess a deficiency in state income taxes within three years after a notification or amended federal income tax return described in Subsection (2)(a) is filed. (ii) The amount of an assessment of tax under this Subsection (2)(b) may not exceed the amount of the increase in Utah tax attributable to the change described in Subsection (2)(a). (iii) If a taxpayer fails to report to the commission a change specified in this Subsection (2)(b), the assessment may be made at any time within six years after the date of the change. (3) If a deficiency in federal income tax required to be reported is attributable to a net operating loss carry back or carry forward, a deficiency in the tax imposed by this chapter may be assessed within three years from the due date of the return for the taxable year of the net operating loss. (4) Except as provided in Subsections (1) through (3), this section does not affect the time within which or the amount for which an assessment may otherwise be made. (5) (a) An erroneous refund shall be considered an underpayment of tax on the date the commission makes the erroneous refund. (b) An assessment of a deficiency arising out of an erroneous refund may be made at any time within three years from the date the refund is made, except that an assessment may be made within five years from the time the refund is made if any part of the refund is induced by fraud or misrepresentation of a material fact. (6) (a) Subject to Subsection (6)(b), if a return is required for a decedent or for the decedent's estate during the period of administration, the tax shall be assessed within 18 months after written request for the assessment: (i) made after the return is filed; and (ii) by: (A) the personal representative; or (B) another person representing the estate of the decedent. (b) Except as otherwise provided in this section, the assessment described in Subsection (6)(a) may not be made more than three years after the time the return is filed. (7) (a) The amount of a tax imposed by this chapter may be assessed at any time within six years after the time the return is filed if: (i) a resident individual, resident estate, or resident trust omits from gross income as reported for federal income tax purposes an amount properly includable in adjusted gross income, which is in excess of 25% of the amount of gross income stated in the return; or (ii) a nonresident individual, nonresident estate, or nonresident trust omits from gross income as reported for federal income tax purposes an amount of adjusted gross income derived from Utah sources determined in accordance with Section 59-10-117, properly includable in adjusted gross income, that is in excess of 25% of the amount of adjusted gross income derived from Utah sources which is reflected in the return. (b) For purposes of Subsection (7)(a)(ii), there may not be taken into account any amount that is omitted in the return if the amount is disclosed: (i) (A) in the return; or (B) in a statement attached to the return; and (ii) in a manner adequate to apprise the commission of the nature and amount of the item.
Utah Code § 59-1-1309 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1309
§ 59-1-1309. Penalty may be waived, reduced, or compromised for reasonable cause.
Status: in_force

Upon making a record of its actions, and upon reasonable cause shown, the commission may waive, reduce, or compromise a penalty imposed by this part.
Utah Code § 59-2a-101 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-101
§ 59-2a-101. Definitions.
Status: in_force

As used in this chapter: (1) "Active component of the United States Armed Forces" means the same as that term is defined in Section 59-10-1027. (2) "Active duty claimant" means a member of an active component of the United States Armed Forces or a reserve component of the United States Armed Forces who: (a) performed qualifying active duty military service; and (b) applies for an exemption described in Part 6, Active Duty Armed Forces Exemption. (3) "Adjusted taxable value limit" means: (a) for the calendar year that begins on January 1, 2023, $479,504; or (b) for each calendar year after the calendar year that begins on January 1, 2023, the amount of the adjusted taxable value limit for the previous year plus an amount calculated by multiplying the amount of the adjusted taxable value limit for the previous year by the actual percent change in the consumer price index during the previous calendar year. (4) "Claim" means: (a) a claim for tax abatement described in Subsection (21)(a) or a credit under Part 2, Renter's Credit, or Part 3, Homeowner's Credit; (b) an exemption under Part 5, Veteran Armed Forces Exemption, or Part 6, Active Duty Armed Forces Exemption; or (c) an application for an abatement under Part 4, Abatement for Indigent Individuals, or a deferral under Part 7, Discretionary Deferral, Part 8, Nondiscretionary Deferral for Property with Qualifying Increase, or Part 9, Nondiscretionary Deferral for Elderly Property Owners. (5) (a) "Claimant" means a homeowner or renter who: (i) files a claim under Part 2, Renter's Credit, or Part 3, Homeowner's Credit, for a residence; (ii) is domiciled in this state for the entire calendar year for which a claim for relief is filed; and (iii) on or before December 31 of the year for which a claim for relief is filed, is: (A) 66 years old or older if the individual was born on or before December 31, 1959; or (B) 67 years old or older if the individual was born on or after January 1, 1960. (b) Notwithstanding Subsection (5)(a), "claimant" includes a surviving spouse: (i) regardless of: (A) the age of the surviving spouse; or (B) the age of the deceased spouse at the time of death; (ii) if the surviving spouse meets: (A) the requirements described in Subsections (5)(a)(i) and (5)(a)(ii); and (B) the income requirements described in Part 2, Renter's Credit, if the surviving spouse is filing a claim for a renter's credit, or Part 3, Homeowner's Credit, if the surviving spouse is filing a claim for a homeowner's credit; (iii) if the surviving spouse is part of the same household of the deceased spouse at the time of death of the deceased spouse; and (iv) if the surviving spouse is unmarried at the time the surviving spouse files the claim. (c) If two or more individuals of a household are able to meet the qualifications for a claimant, the individuals may determine among them as to who the claimant shall be, but if the individuals are unable to agree, the matter shall be referred to the county legislative body for a determination of the claimant of an owned residence and to the commission for a determination of the claimant of a rented residence. (6) "Consumer price index" means: (a) for Part 2, Renter's Credit, and Part 3, Homeowner's Credit, the Consumer Price Index - All Urban Consumers, Housing United States Cities Average, published by the Bureau of Labor Statistics of the United States Department of Labor; and (b) for the other parts of this chapter, the same as that term is described in Section 1(f)(4), Internal Revenue Code, and defined in Section 1(f)(5), Internal Revenue Code. (7) "Deceased veteran with a disability" means a deceased individual who was a veteran with a disability at the time the individual died. (8) "Deferral" means a postponement of a tax due date or a tax notice charge granted in accordance with Section 59-2a-701, 59-2a-801, or 59-2a-901. (9) "Eligible owner" means an owner of an attached or a detached single-family residence: (a) (i) who is 75 years old or older on or before December 31 of the year in which the individual applies for a deferral under Part 9, Nondiscretionary Deferral for Elderly Property Owners; (ii) whose household income does not exceed 200% of the maximum household income certified to a homeowner's credit described in Section 59-2a-305; and (iii) whose household liquid resources do not exceed 20 times the amount of property taxes levied on the owner's residence for the preceding calendar year; or (b) that is a trust described in Section 59-2a-109 if the grantor of the trust is an individual described in Subsection (9)(a). (10) "Eligible property" means property owned by a veteran claimant that is: (a) the veteran claimant's primary residence, including a residence that the veteran claimant does not reside in because the veteran claimant is admitted as an inpatient at a health care facility as defined in Section 26B-4-501; or (b) tangible personal property that: (i) is held exclusively for personal use; and (ii) is not used in a trade or business. (11) (a) "Gross rent" means rent actually paid in cash or the cash equivalent solely for the right of occupancy, at arm's length, of a residence, exclusive of charges for any utilities, services, furniture, furnishings, or personal appliances furnished by the landlord as a part of the rental agreement. (b) If a claimant occupies two or more residences in the year, "gross rent" means the total rent paid for the residences during the one-year period for which the renter files a claim under this part. (12) (a) "Homeowner" means: (i) an individual whose name is listed on the deed of a residence; or (ii) if a residence is owned in a qualifying trust, an individual who is a grantor, trustor, or settlor or holds another similar role in the trust. (b) "Homeowner" does not include: (i) if a residence is owned by any type of entity other than a qualifying trust, an individual who holds an ownership interest in that entity; or (ii) an individual who is listed on a deed of a residence along with an entity other than a qualifying trust. (13) "Homeowner's credit" means a credit against a claimant's property tax liability. (14) "Household" means the association of individuals who live in the same dwelling, sharing the dwelling's furnishings, facilities, accommodations, and expenses. (15) (a) "Household income" means all income received by all members of a claimant's household in: (i) for a claimant who owns a residence, the calendar year preceding the calendar year in which property taxes are due; or (ii) for a claimant who rents a residence, the year for which a claim is filed. (b) "Household income" does not include income received by a member of a claimant's household who is: (i) under 18 years old; or (ii) a parent or a grandparent, through blood, marriage, or adoption, of the claimant or the claimant's spouse. (16) "Household liquid resources" means the following resources that are not included in an individual's household income and held by one or more members of the individual's household: (a) cash on hand; (b) money in a checking or savings account; (c) savings certificates; and (d) stocks or bonds. (17) "Income" means the sum of: (a) federal adjusted gross income as defined in Section 62, Internal Revenue Code; and (b) nontaxable income. (18) "Indigent individual" means a poor individual as described in Utah Constitution, Article XIII, Section 3, Subsection (4), who: (a) (i) is 65 years old or older; or (ii) is less than 65 years old and: (A) extreme hardship would prevail on the individual if the county does not defer or abate the individual's taxes; or (B) the individual has a disability; (b) has a total household income of less than the maximum household income certified to a homeowner's credit described in Section 59-2a-305; (c) resides for at least 10 months of the year in the residence that would be subject to the requested abatement; and (d) cannot pay the tax assessed on the individual's residence when the tax becomes due. (19) "Military entity" means: (a) the United States Department of Veterans Affairs; (b) an active component of the United States Armed Forces; or (c) a reserve component of the United States Armed Forces. (20) (a) "Nontaxable income" means amounts excluded from adjusted gross income under the Internal Revenue Code, including: (i) capital gains; (ii) loss carry forwards claimed during the taxable year in which a claimant files for relief under this chapter; (iii) depreciation claimed pursuant to the Internal Revenue Code by a claimant on the residence for which the claimant files for relief under this chapter; (iv) support money received; (v) nontaxable strike benefits; (vi) the gross amount of a pension or annuity, including benefits under the Railroad Retirement Act of 1974, 45 U.S.C. Sec. 231 et seq., and veterans disability pensions; (vii) except for payments described in Subsection (20)(b)(vi), payments received under the Social Security Act; (viii) state unemployment insurance amounts; (ix) nontaxable interest received from any source; (x) workers' compensation; (xi) the gross amount of "loss of time" insurance; and (xii) voluntary contributions to a tax-deferred retirement plan. (b) "Nontaxable income" does not include: (i) public assistance; (ii) aid, assistance, or contributions from a tax-exempt nongovernmental source; (iii) surplus foods; (iv) relief in kind supplied by a public or private agency; (v) relief provided under this chapter; (vi) social security disability income payments received under the Social Security Act; (vii) federal tax refunds; (viii) federal child tax credits received under 26 U.S.C. Sec. 24; (ix) federal earned income tax credits received under 26 U.S.C. Sec. 32; (x) payments received under a reverse mortgage; (xi) payments or reimbursements to senior program volunteers under 42 U.S.C. Sec. 5058; or (xii) gifts or bequests. (21) (a) "Property taxes accrued" means property taxes, exclusive of special assessments, delinquent interest, and charges for service, levied on 35% of the fair market value, as reflected on the assessment roll, of a claimant's residence in this state. (b) For a mobile home, "property taxes accrued" includes taxes imposed on both the land upon which the home is situated and on the structure of the home itself, whether classified as real property or personal property taxes. (c) The relief described in Subsection (21)(a) constitutes: (i) a tax abatement for the poor in accordance with Utah Constitution, Article XIII, Section 3; and (ii) the residential exemption provided for in Section 59-2-103. (d) For purposes of this Subsection (21), property taxes accrued are levied on the lien date. (e) When a household owns and occupies two or more different residences in this state in the same calendar year, and neither residence is acquired or sold during the calendar year for which relief is claimed under this part, property taxes accrued shall relate only to the residence occupied on the lien date by the household as the household's principal place of residence. (f) (i) If a residence is an integral part of a large unit such as a farm or a multipurpose or multidwelling building, property taxes accrued shall be calculated on the percentage that the value of the residence is of the total value of the unit. (ii) For purposes of this Subsection (21)(f), "unit" refers to the parcel of property covered by a single tax statement of which the residence is a part. (22) "Property taxes due" means: (a) for a claimant: (i) the taxes due for which the county or the commission grants a tax abatement for the poor described in Subsection (21) or a credit; and (ii) for the calendar year for which the tax abatement for the poor or credit is granted; (b) for an indigent individual: (i) the taxes due for which a county granted an abatement under Section 59-2a-401; and (ii) for the calendar year for which the county grants the abatement; (c) for an active duty claimant: (i) the taxes due for which the county or the commission grants an exemption; and (ii) for the calendar year for which the exemption is granted; or (d) for a veteran claimant: (i) (A) the taxes due for which the county or the commission grants an exemption; and (B) for the calendar year for which the exemption is granted; and (ii) a uniform fee on tangible personal property described in Section 59-2-405 that is: (A) owned by the veteran claimant; and (B) assessed for the calendar year for which the county grants an exemption. (23) "Property taxes paid" means an amount equal to the sum of: (a) the amount of property taxes, and for a veteran claimant, uniform fee, paid for the taxable year for which the individual applied for relief described in this chapter; and (b) the amount of the relief the county grants under this chapter. (24) "Public assistance" means: (a) medical assistance provided under Title 26B, Chapter 3, Health Care - Administration and Assistance; (b) SNAP benefits as defined in Section 35A-1-102; (c) services or benefits provided under Title 35A, Chapter 3, Employment Support Act; and (d) foster care maintenance payments provided from the General Fund or under Title IV-E of the Social Security Act. (25) "Qualifying active duty military service" means at least 200 days, regardless of whether consecutive, in any continuous 365-day period of active duty military service outside the state in an active component of the United States Armed Forces or a reserve component of the United States Armed Forces, if the days of active duty military service: (a) were completed in the year before an individual applies for an exemption described in Section 59-2a-601; and (b) have not previously been counted as qualifying active duty military service for purposes of qualifying for an exemption described in Section 59-2a-601 or applying for the exemption as described in Section 59-2a-602. (26) "Qualifying disabled veteran claimant" means a veteran claimant who has a 100% service-connected disability rating by the Veterans Benefits Administration that is permanent and total. (27) "Qualifying increase" means a valuation that is equal to or more than 150% higher than the previous year's valuation for property that: (a) is county assessed; and (b) on or after January 1 of the previous year and before January 1 of the current year has not had: (i) a physical improvement if the fair market value of the physical improvement increases enough to result in the valuation increase solely as a result of the physical improvement; (ii) a zoning change if the fair market value of the real property increases enough to result in the valuation increase solely as a result of the zoning change; or (iii) a change in the legal description of the real property, if the fair market value of the real property increases enough to result in the valuation increase solely as a result of the change in the legal description of the real property. (28) "Qualifying trust" means a trust holding title to real or tangible personal property for which an individual: (a) makes a claim under this part; (b) proves to the satisfaction of the county that title to the portion of the trust will revest in the individual upon the exercise of a power: (i) by: (A) the individual as grantor, trustor, settlor, or in another similar role of the trust; (B) a nonadverse party; or (C) both the individual and a nonadverse party; and (ii) regardless of whether the power is a power: (A) to revoke; (B) to terminate; (C) to alter; (D) to amend; or (E) to appoint; and (c) is obligated to pay the taxes on that portion of the trust property beginning January 1 of the year the individual makes the claim. (29) "Relative" means a spouse, child, parent, grandparent, grandchild, brother, sister, parent-in-law, brother-in-law, sister-in-law, nephew, niece, aunt, uncle, first cousin, or a spouse of any of these individuals. (30) "Rental assistance payment" means any payment that: (a) is made by a: (i) governmental entity; (ii) charitable organization; or (iii) religious organization; and (b) is specifically designated for the payment of rent of a claimant: (i) for the calendar year for which the claimant seeks a renter's credit under this part; and (ii) regardless of whether the payment is made to the claimant or the landlord. (31) "Reserve component of the United States Armed Forces" means the same as that term is defined in Section 59-10-1027. (32) (a) (i) "Residence" means a dwelling in this state, whether owned or rented, and so much of the land surrounding the dwelling, not exceeding one acre, as is reasonably necessary for use of the dwelling as a home. (ii) "Residence" includes a dwelling that is: (A) a part of a multidwelling or multipurpose building and a part of the land upon which the multidwelling or multipurpose building is built; and (B) a mobile home, manufactured home, or houseboat. (b) "Residence" does not include personal property such as furniture, furnishings, or appliances. (c) For purposes of this Subsection (32), "owned" includes a vendee in possession under a land contract or one or more joint tenants or tenants in common. (33) "Statement of disability" means a document: (a) issued by a military entity; and (b) that lists the percentage of disability for the veteran with a disability or deceased veteran with a disability. (34) "Tax notice charge" means the same as that term is defined in Section 59-2-1301.5. (35) "Veteran claimant" means one of the following individuals who applies for an exemption described in Section 59-2a-501: (a) a veteran with a disability; (b) the unmarried surviving spouse of: (i) a deceased veteran with a disability; or (ii) a veteran who was killed in action or died in the line of duty; or (c) a minor orphan of: (i) a deceased veteran with a disability; or (ii) a veteran who was killed in action or died in the line of duty. (36) "Veteran who was killed in action or died in the line of duty" means an individual who was killed in action or died in the line of duty in an active component of the United States Armed Forces or a reserve component of the United States Armed Forces, regardless of whether that individual had a disability at the time that individual was killed in action or died in the line of duty. (37) "Veteran with a disability" means an individual with a disability who, during military training or a military conflict, acquired a disability in the line of duty in an active component of the United States Armed Forces or a reserve component of the United States Armed Forces, as determined by a military entity.