Utah Code § 59-2-102 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-102
§ 59-2-102. Definitions.
Status: in_force

As used in this chapter: (1) (a) "Acquisition cost" means any cost required to put an item of tangible personal property into service. (b) "Acquisition cost" includes: (i) the purchase price of a new or used item; (ii) the cost of freight, shipping, loading at origin, unloading at destination, crating, skidding, or any other applicable cost of shipping; (iii) the cost of installation, engineering, rigging, erection, or assembly, including foundations, pilings, utility connections, or similar costs; and (iv) sales and use taxes. (2) "Aerial applicator" means aircraft or rotorcraft used exclusively for the purpose of engaging in dispensing activities directly affecting agriculture or horticulture with an airworthiness certificate from the Federal Aviation Administration certifying the aircraft or rotorcraft's use for agricultural and pest control purposes. (3) "Air charter service" means an air carrier operation that requires the customer to hire an entire aircraft rather than book passage in whatever capacity is available on a scheduled trip. (4) "Air contract service" means an air carrier operation available only to customers that engage the services of the carrier through a contractual agreement and excess capacity on any trip and is not available to the public at large. (5) "Aircraft" means the same as that term is defined in Section 72-10-102. (6) (a) "Airline" means an air carrier that: (i) operates: (A) on an interstate route; and (B) on a scheduled basis; and (ii) offers to fly one or more passengers or cargo on the basis of available capacity on a regularly scheduled route. (b) "Airline" does not include an: (i) air charter service; or (ii) air contract service. (7) "Assessment roll" or "assessment book" means a permanent record of the assessment of property as assessed by the county assessor and the commission and may be maintained manually or as a computerized file as a consolidated record or as multiple records by type, classification, or categories. (8) "Base parcel" means a parcel of property that was legally: (a) subdivided into two or more lots, parcels, or other divisions of land; or (b) (i) combined with one or more other parcels of property; and (ii) subdivided into two or more lots, parcels, or other divisions of land. (9) (a) "Certified revenue levy" means a property tax levy that provides an amount of ad valorem property tax revenue equal to the sum of: (i) the amount of ad valorem property tax revenue to be generated statewide in the previous year from imposing a multicounty assessing and collecting levy, as specified in Section 59-2-1602; and (ii) the product of: (A) eligible new growth, as defined in Section 59-2-924; and (B) the multicounty assessing and collecting levy certified by the commission for the previous year. (b) For purposes of this Subsection (9), "ad valorem property tax revenue" does not include property tax revenue received by a taxing entity from personal property that is: (i) assessed by a county assessor in accordance with Part 3, County Assessment; and (ii) semiconductor manufacturing equipment. (c) For purposes of calculating the certified revenue levy described in this Subsection (9), the commission shall use: (i) the taxable value of real property assessed by a county assessor contained on the assessment roll; (ii) the taxable value of real and personal property assessed by the commission; and (iii) the taxable year end value of personal property assessed by a county assessor contained on the prior year's assessment roll. (10) "County-assessed commercial vehicle" means: (a) any commercial vehicle, trailer, or semitrailer that is not apportioned under Section 41-1a-301 and is not operated interstate to transport the vehicle owner's goods or property in furtherance of the owner's commercial enterprise; (b) any passenger vehicle owned by a business and used by its employees for transportation as a company car or vanpool vehicle; and (c) vehicles that are: (i) especially constructed for towing or wrecking, and that are not otherwise used to transport goods, merchandise, or people for compensation; (ii) used or licensed as taxicabs or limousines; (iii) used as rental passenger cars, travel trailers, or motor homes; (iv) used or licensed in this state for use as ambulances or hearses; (v) especially designed and used for garbage and rubbish collection; or (vi) used exclusively to transport students or their instructors to or from any private, public, or religious school or school activities. (11) "Eligible judgment" means a final and unappealable judgment or order under Section 59-2-1330: (a) that became a final and unappealable judgment or order no more than 14 months before the day on which the notice described in Section 59-2-919.1 is required to be provided; and (b) for which a taxing entity's share of the final and unappealable judgment or order is greater than or equal to the lesser of: (i) $5,000; or (ii) 2.5% of the total ad valorem property taxes collected by the taxing entity in the previous fiscal year. (12) (a) "Escaped property" means any property, whether personal, land, or any improvements to the property, that is subject to taxation and is: (i) inadvertently omitted from the tax rolls, assigned to the incorrect parcel, or assessed to the wrong taxpayer by the assessing authority; (ii) undervalued or omitted from the tax rolls because of the failure of the taxpayer to comply with the reporting requirements of this chapter; or (iii) undervalued because of errors made by the assessing authority based upon incomplete or erroneous information furnished by the taxpayer. (b) "Escaped property" does not include property that is undervalued because of the use of a different valuation methodology or because of a different application of the same valuation methodology. (13) (a) "Fair market value" means the amount at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of the relevant facts. (b) For purposes of taxation, "fair market value" shall be determined using the current zoning laws applicable to the property in question, except in cases where there is a reasonable probability of a change in the zoning laws affecting that property in the tax year in question and the change would have an appreciable influence upon the value. (14) "Geothermal fluid" means water in any form at temperatures greater than 120 degrees centigrade naturally present in a geothermal system. (15) "Geothermal resource" means: (a) the natural heat of the earth at temperatures greater than 120 degrees centigrade; and (b) the energy, in whatever form, including pressure, present in, resulting from, created by, or which may be extracted from that natural heat, directly or through a material medium. (16) (a) "Goodwill" means: (i) acquired goodwill that is reported as goodwill on the books and records that a taxpayer maintains for financial reporting purposes; or (ii) the ability of a business to: (A) generate income that exceeds a normal rate of return on assets and that results from a factor described in Subsection (16)(b); or (B) obtain an economic or competitive advantage resulting from a factor described in Subsection (16)(b). (b) The following factors apply to Subsection (16)(a)(ii): (i) superior management skills; (ii) reputation; (iii) customer relationships; (iv) patronage; or (v) a factor similar to Subsections (16)(b)(i) through (iv). (c) "Goodwill" does not include: (i) the intangible property described in Subsection (20)(a) or (b); (ii) locational attributes of real property, including: (A) zoning; (B) location; (C) view; (D) a geographic feature; (E) an easement; (F) a covenant; (G) proximity to raw materials; (H) the condition of surrounding property; or (I) proximity to markets; (iii) value attributable to the identification of an improvement to real property, including: (A) reputation of the designer, builder, or architect of the improvement; (B) a name given to, or associated with, the improvement; or (C) the historic significance of an improvement; or (iv) the enhancement or assemblage value specifically attributable to the interrelation of the existing tangible property in place working together as a unit. (17) "Governing body" means: (a) for a county, city, or town, the legislative body of the county, city, or town; (b) for a special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, the special district's board of trustees; (c) for a school district, the local board of education; (d) for a special service district under Title 17D, Chapter 1, Special Service District Act: (i) the legislative body of the county or municipality that created the special service district, to the extent that the county or municipal legislative body has not delegated authority to an administrative control board established under Section 17D-1-301; or (ii) the administrative control board, to the extent that the county or municipal legislative body has delegated authority to an administrative control board established under Section 17D-1-301; or (e) for a public infrastructure district under Title 17D, Chapter 4, Public Infrastructure District Act, the public infrastructure district's board of trustees. (18) "Gross vehicle weight rating" means the maximum weight a vehicle can carry, including the weight of the vehicle itself, passengers, cargo, fuel, and trailer tongue weight as reported by the manufacturer, except that if a gross vehicle weight rating is not reported by the vehicle's manufacturer, the division may determine the gross vehicle weight rating using the best available information. (19) (a) "Improvement" means a building, structure, fixture, fence, or other item that is permanently attached to land, regardless of whether the title has been acquired to the land, if: (i) (A) attachment to land is essential to the operation or use of the item; and (B) the manner of attachment to land suggests that the item will remain attached to the land in the same place over the useful life of the item; or (ii) removal of the item would: (A) cause substantial damage to the item; or (B) require substantial alteration or repair of a structure to which the item is attached. (b) "Improvement" includes: (i) an accessory to an item described in Subsection (19)(a) if the accessory is: (A) essential to the operation of the item described in Subsection (19)(a); and (B) installed solely to serve the operation of the item described in Subsection (19)(a); and (ii) an item described in Subsection (19)(a) that is temporarily detached from the land for repairs and remains located on the land. (c) "Improvement" does not include: (i) an item considered to be personal property in accordance with rules made under Section 59-2-107; (ii) a moveable item that is attached to land for stability only or for an obvious temporary purpose; (iii) (A) manufacturing equipment and machinery; or (B) essential accessories to manufacturing equipment and machinery; (iv) an item attached to the land in a manner that facilitates removal without substantial damage to the land or the item; or (v) a transportable factory-built housing unit as defined in Section 59-2-1502 if that transportable factory-built housing unit is considered to be personal property under Section 59-2-1503. (20) "Intangible property" means: (a) property that is capable of private ownership separate from tangible property, including: (i) money; (ii) credits; (iii) bonds; (iv) stocks; (v) representative property; (vi) franchises; (vii) licenses; (viii) trade names; (ix) copyrights; and (x) patents; (b) a low-income housing tax credit; (c) goodwill; or (d) a clean or renewable energy tax credit or incentive, including: (i) a federal renewable energy production tax credit under Section 45, Internal Revenue Code; (ii) a federal energy credit for qualified renewable electricity production facilities under Section 48, Internal Revenue Code; (iii) a federal grant for a renewable energy property under American Recovery and Reinvestment Act of 2009, Pub. L. No. 111-5, Section 1603; and (iv) a tax credit under Subsection 59-7-614(5). (21) "Livestock" means: (a) a domestic animal; (b) a fish; (c) a fur-bearing animal; (d) a honeybee; or (e) poultry. (22) "Low-income housing tax credit" means: (a) a federal low-income housing tax credit under Section 42, Internal Revenue Code; or (b) a low-income housing tax credit under Section 59-7-607 or Section 59-10-1010. (23) "Metalliferous minerals" includes gold, silver, copper, lead, zinc, and uranium. (24) "Mine" means a natural deposit of either metalliferous or nonmetalliferous valuable mineral. (25) "Mining" means the process of producing, extracting, leaching, evaporating, or otherwise removing a mineral from a mine. (26) (a) "Mobile flight equipment" means tangible personal property that is owned or operated by an air charter service, air contract service, or airline and: (i) is capable of flight or is attached to an aircraft that is capable of flight; or (ii) is contained in an aircraft that is capable of flight if the tangible personal property is intended to be used: (A) during multiple flights; (B) during a takeoff, flight, or landing; and (C) as a service provided by an air charter service, air contract service, or airline. (b) (i) "Mobile flight equipment" does not include a spare part other than a spare engine that is rotated at regular intervals with an engine that is attached to the aircraft. (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules defining the term "regular intervals." (27) "Nonmetalliferous minerals" includes oil, gas, coal, salts, sand, rock, gravel, and all carboniferous materials. (28) "Part-year residential property" means property that is not residential property on January 1 of a calendar year but becomes residential property after January 1 of the calendar year. (29) "Personal property" includes: (a) every class of property as defined in Subsection (30) that is the subject of ownership and is not real estate or an improvement; (b) any pipe laid in or affixed to land whether or not the ownership of the pipe is separate from the ownership of the underlying land, even if the pipe meets the definition of an improvement; (c) bridges and ferries; (d) livestock; and (e) outdoor advertising structures as defined in Section 72-7-502. (30) (a) "Property" means property that is subject to assessment and taxation according to its value. (b) "Property" does not include intangible property as defined in this section. (31) (a) "Public utility" means: (i) the operating property of a railroad, gas corporation, oil or gas transportation or pipeline company, coal slurry pipeline company, electrical corporation, sewerage corporation, or heat corporation where the company performs the service for, or delivers the commodity to, the public generally or companies serving the public generally, or in the case of a gas corporation or an electrical corporation, where the gas or electricity is sold or furnished to any member or consumers within the state for domestic, commercial, or industrial use; and (ii) the operating property of any entity or person defined under Section 54-2-1 except water corporations. (b) "Public utility" does not include the operating property of a telecommunications service provider. (32) (a) Subject to Subsection (32)(b), "qualifying exempt primary residential rental personal property" means household furnishings, furniture, and equipment that: (i) are used exclusively within a dwelling unit that is the primary residence of a tenant; (ii) are owned by the owner of the dwelling unit that is the primary residence of a tenant; and (iii) after applying the residential exemption described in Section 59-2-103, are exempt from taxation under this chapter in accordance with Subsection 59-2-1115(2). (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "dwelling unit" for purposes of this Subsection (32) and Subsection (35). (33) "Real estate" or "real property" includes: (a) the possession of, claim to, ownership of, or right to the possession of land; (b) all mines, minerals, and quarries in and under the land, all timber belonging to individuals or corporations growing or being on the lands of this state or the United States, and all rights and privileges appertaining to these; and (c) improvements. (34) (a) "Relationship with an owner of the property's land surface rights" means a relationship described in Subsection 267(b), Internal Revenue Code, except that the term 25% shall be substituted for the term 50% in Subsection 267(b), Internal Revenue Code. (b) For purposes of determining if a relationship described in Subsection 267(b), Internal Revenue Code, exists, the ownership of stock shall be determined using the ownership rules in Subsection 267(c), Internal Revenue Code. (35) (a) "Residential property," for purposes of the reductions and adjustments under this chapter, means any property used for residential purposes as a primary residence. (b) "Residential property" includes: (i) household furnishings, furniture, and equipment if the household furnishings, furniture, and equipment are: (A) used exclusively within a dwelling unit that is the primary residence of a tenant; and (B) owned by the owner of the dwelling unit that is the primary residence of a tenant; and (ii) if the county assessor determines that the property will be used for residential purposes as a primary residence: (A) property under construction; or (B) unoccupied property. (c) "Residential property" does not include property used for transient residential use. (d) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "dwelling unit" for purposes of Subsection (32) and this Subsection (35). (36) "Split estate mineral rights owner" means a person that: (a) has a legal right to extract a mineral from property; (b) does not hold more than a 25% interest in: (i) the land surface rights of the property where the wellhead is located; or (ii) an entity with an ownership interest in the land surface rights of the property where the wellhead is located; (c) is not an entity in which the owner of the land surface rights of the property where the wellhead is located holds more than a 25% interest; and (d) does not have a relationship with an owner of the land surface rights of the property where the wellhead is located. (37) (a) "State-assessed commercial vehicle" means: (i) any commercial vehicle, trailer, or semitrailer that operates interstate or intrastate to transport passengers, freight, merchandise, or other property for hire; or (ii) any commercial vehicle, trailer, or semitrailer that operates interstate and transports the vehicle owner's goods or property in furtherance of the owner's commercial enterprise. (b) "State-assessed commercial vehicle" does not include vehicles used for hire that are specified in Subsection (10)(c) as county-assessed commercial vehicles. (38) "Subdivided lot" means a lot, parcel, or other division of land, that is a division of a base parcel. (39) "Tax area" means a geographic area created by the overlapping boundaries of one or more taxing entities. (40) "Taxable value" means fair market value less any applicable reduction allowed for residential property under Section 59-2-103. (41) "Taxing entity" means any county, city, town, school district, special taxing district, special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, or other political subdivision of the state with the authority to levy a tax on property. (42) (a) "Tax roll" means a permanent record of the taxes charged on property, as extended on the assessment roll, and may be maintained on the same record or records as the assessment roll or may be maintained on a separate record properly indexed to the assessment roll. (b) "Tax roll" includes tax books, tax lists, and other similar materials. (43) "Telecommunications service provider" means the same as that term is defined in Section 59-12-102.
Utah Code § 59-13-202 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-202
§ 59-13-202. Refund of tax for agricultural uses on individual income and corporate franchise and income tax returns -- Application for permit for refund -- Division of Finance to pay claims -- Rules permitted to enforce part -- Penalties -- Revenue and Taxation Interim Committee study.
Status: in_force

(1) As used in this section: (a) (i) "Claimant" means a resident or nonresident person. (ii) "Claimant" does not include an estate or trust. (b) "Committee" means the Revenue and Taxation Interim Committee. (c) "Estate" means a nonresident estate or a resident estate. (d) "Refundable tax credit" or "tax credit" means a tax credit that a claimant, estate, or trust may claim: (i) as provided by statute; and (ii) regardless of whether, for the taxable year for which the claimant, estate, or trust claims the tax credit, the claimant, estate, or trust has a tax liability under: (A) Chapter 7, Corporate Franchise and Income Taxes; or (B) Chapter 10, Individual Income Tax Act. (e) "Trust" means a nonresident trust or a resident trust. (2) Any claimant, estate, or trust that purchases and uses any motor fuel within the state for the purpose of operating or propelling stationary farm engines and self-propelled farm machinery used for nonhighway agricultural uses, and that has paid the tax on the motor fuel as provided by this part, is entitled to a refund of the tax subject to the conditions and limitations provided under this part. (3) (a) A claimant, estate, or trust desiring a nonhighway agricultural use refund under this part shall claim the refund as a refundable tax credit on the tax return the claimant, estate, or trust files under: (i) Chapter 7, Corporate Franchise and Income Taxes; or (ii) Chapter 10, Individual Income Tax Act. (b) A claimant, estate, or trust not subject to filing a tax return described in Subsection (3)(a) shall obtain a permit and file claims on a calendar year basis. (c) Any claimant, estate, or trust claiming a refundable tax credit under this section is required to provide the information outlined in this section upon request of the commission. (d) The commission shall allow a refundable tax credit under this section only on purchases on which tax is paid during the taxable year covered by the tax return. (4) (a) To obtain a permit for a refund of motor fuel tax paid, a claimant, estate, or trust shall file an application containing: (i) the name of the claimant, estate, or trust; (ii) the claimant's, estate's, or trust's address; (iii) location and number of acres owned and operated; (iv) location and number of acres rented and operated, which the legal owner shall verify by signed statement; (v) number of acres planted to each crop, type of soil, and whether irrigated or dry; and (vi) make, size, and type of fuel used and power rating of each piece of equipment using fuel. (b) If the claimant, estate, or trust is an operator of self-propelled or tractor-pulled farm machinery with which the claimant, estate, or trust works for hire doing custom jobs for other farmers, the application shall include information the commission requires and shall all be contained in, and be considered part of, the original application. (c) The claimant, estate, or trust shall also file with the application a certificate from the county assessor showing each piece of equipment using fuel. (d) This original application and all information contained in it constitutes a permanent file with the commission in the name of the claimant, estate, or trust. (5) (a) A claimant, estate, or trust claiming the right to a refund of motor fuel tax paid shall file a claim with the commission by April 15 of each year for the refund for the previous calendar year. (b) The claim shall state the name and address of the claimant, estate, or trust, the number of gallons of motor fuel purchased for nonhighway agricultural uses, and the amount paid for the motor fuel. (c) The claimant, estate, or trust shall retain the original invoice to support the claim. (d) A claimant, estate, or trust may claim no more than one claim for a tax refund annually. (6) (a) Upon commission approval of the claim for a refund, the Division of Finance shall pay the amount due to the claimant, estate, or trust. (b) The Division of Finance shall pay the refunds from motor fuel taxes. (7) (a) The commission may refuse to accept as evidence of purchase or payment any instruments that show alteration or that fail to indicate the quantity of the purchase, the price of the motor fuel, a statement that the motor fuel is purchased for purposes other than transportation, and the date of purchase and delivery. (b) If the commission is not satisfied with the evidence submitted in connection with the claim, the commission may reject the claim or require additional evidence. (8) A claimant, estate, or trust aggrieved by the decision of the commission with respect to a refundable tax credit or refund may file a request for agency action, requesting a hearing before the commission. (9) (a) A claimant, estate, or trust that makes any false claim, report, or statement, as claimant, estate, trust, agent, or creditor, with intent to defraud or secure a refund to which the claimant, estate, or trust is not entitled, is subject to the criminal penalties provided under Section 59-1-401, and the commission shall initiate the filing of a complaint for alleged violations of this part. (b) In addition to these penalties, the claimant, estate, or trust may not receive any refund as a claimant, estate, or trust or as a creditor of a claimant, estate, or trust for refund for a period of five years. (10) (a) In accordance with any rules made by the commission under Subsection (10)(b), the Division of Finance shall transfer at least annually from the Transportation Fund into the Income Tax Fund an amount equal to the amount of the refund claimed under this section. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing procedures for: (i) making a refund to a claimant, estate, or trust as required by Subsection (3)(a); (ii) making a transfer from the Transportation Fund into the Income Tax Fund as required by Subsection (10)(a); or (iii) enforcing this part. (11) (a) On or before November 30, 2028, and every five years after 2028, the committee shall review the tax credit provided by this section and make recommendations concerning whether the tax credit should be continued, modified, or repealed. (b) In conducting the review required by Subsection (11)(a), the committee shall: (i) schedule time on a committee agenda to conduct the review as needed; (ii) invite state agencies, individuals, and organizations concerned with the credit under review to provide oral or written testimony; (iii) evaluate: (A) the cost of the tax credit to the state; (B) the purpose and effectiveness of the tax credit; and (C) the extent to which the state benefits from the tax credit; and (iv) undertake other review efforts as determined by the chairs of the committee.
Utah Code § 59-12-702 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-702
§ 59-12-702. Definitions.
Status: in_force

As used in this part: (1) "Administrative unit" means a division of a private nonprofit organization or institution that: (a) would, if it were a separate entity, be a botanical organization or cultural organization; and (b) consistently maintains books and records separate from those of the administrative unit's parent organization. (2) "Aquarium" means a park or building where a collection of water animals and plants is kept for study, conservation, and public exhibition. (3) "Aviary" means a park or building where a collection of birds is kept for study, conservation, and public exhibition. (4) "Botanical organization" means: (a) a private nonprofit organization or institution having as the private nonprofit organization's or institution's primary purpose the advancement and preservation of plant science through horticultural display, botanical research, and community education; or (b) an administrative unit. (5) "Cultural facility" means the same as that term is defined in Section 59-12-602. (6) (a) "Cultural organization" means: (i) a private nonprofit organization or institution having as the private nonprofit organization's or institution's primary purpose the advancement and preservation of: (A) natural history; (B) art; (C) music; (D) theater; (E) dance; or (F) cultural arts, including literature, a motion picture, or storytelling; and (ii) an administrative unit. (b) "Cultural organization" includes, for purposes of Subsections 59-12-704(1)(d) and (10) only: (i) a private nonprofit organization or institution having as the private nonprofit organization's or institution's primary purpose the advancement and preservation of history; or (ii) a municipal or county cultural council having as the municipal or county cultural council's primary purpose the advancement and preservation of: (A) history; (B) natural history; (C) art; (D) music; (E) theater; or (F) dance. (c) "Cultural organization" does not include: (i) an agency of the state; (ii) except as provided in Subsection (6)(b)(ii), a political subdivision of the state; (iii) an educational institution for which annual revenue is directly derived more than 50% from state funds; or (iv) in a county of the first or second class, a radio or television broadcasting network or station, cable communications system, newspaper, or magazine. (7) "Institution" means an institution of higher education listed in Subsection 53H-1-102(1)(a). (8) "Recreational facility" means a publicly owned or operated park, campground, marina, dock, golf course, playground, athletic field, gymnasium, swimming pool, trail system, or other facility used for recreational purposes. (9) "Rural radio station" means a nonprofit radio station based in a county of the third, fourth, fifth, or sixth class. (10) In a county of the first class, "zoological facility" means a public, public-private partnership, or private nonprofit building, exhibit, utility and infrastructure, walkway, pathway, roadway, office, administration facility, public service facility, educational facility, enclosure, public viewing area, animal barrier, animal housing, animal care facility, and veterinary and hospital facility related to the advancement, exhibition, or preservation of a mammal, bird, reptile, fish, or an amphibian. (11) (a) (i) Except as provided in Subsection (11)(a)(ii), "zoological organization" means a public, public-private partnership, or private nonprofit organization having as its primary purpose the advancement and preservation of zoology. (ii) In a county of the first class, "zoological organization" means a nonprofit organization having as the nonprofit organization's primary purpose the advancement and exhibition of a mammal, bird, reptile, fish, or an amphibian to an audience of 75,000 or more persons annually. (b) "Zoological organization" does not include an agency of the state, educational institution, radio or television broadcasting network or station, cable communications system, newspaper, or magazine. (12) "Zoological park" means a park or garden where a collection of wild animals is kept for study, conservation, and public exhibition.
Utah Code § 59-14-202 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-202
§ 59-14-202. Issuance of licenses -- Common carrier licenses -- Contents -- Valid for three years -- Revocation -- Distribution requirements.
Status: in_force

1/1/2027 (1) Cigarette licenses may be issued only to a person owning or operating the place or cigarette vending machine from which the cigarette sales are made. (2) (a) A license is required for each separate place of business. (b) A licensee shall notify the commission within 30 days in the event that it changes the location of the business. (3) Applications for a license under this chapter shall be submitted on a form authorized by the commission. Each application shall state: (a) the name and address of the applicant; (b) the address of each place of business where the applicant's business will be conducted within this state; and (c) any other information the commission may require relevant to license qualification. (4) A common carrier is not required to obtain more than one license for sales on conveyances operated by that carrier within the state. All conveyances owned by a common carrier are considered as one place of business for the purpose of this chapter. (5) No license may be granted, maintained, or renewed: (a) if any combination of people owning directly or indirectly, in the aggregate, more than 10% of the ownership interests in the applicant: (i) has been convicted of knowingly: (A) selling stolen or counterfeit cigarettes; (B) receiving stolen or counterfeit cigarettes; or (C) being involved in the smuggling or counterfeiting of cigarettes; (ii) is a cigarette manufacturer or importer that is not a: (A) participating manufacturer as defined in subsection II(jj) of the "Master Settlement Agreement"; or (B) in full compliance with the provisions of this chapter dealing with nonparticipating manufacturers; (iii) has imported, or caused to be imported, into the United States any cigarette in violation of 19 U.S.C. Sec. 1681a; or (iv) has imported, or caused to be imported into the United States, or manufactured for sale or distribution in the United States any cigarette that does not fully comply with the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. Sec. 1331, et. seq.; and (b) until the applicant: (i) has paid any delinquent cigarette taxes; and (ii) has served the period of suspension resulting from any prior revoked license. (6) Each license shall be numbered, show the residence and place of business of the licensee, and is nontransferable. (7) (a) Each license is in effect for one year from the date of issuance, unless the license is earlier revoked by the commission. (b) The license expires on the expiration date shown on the license, unless the licensee renews it in accordance with commission rules. (c) The commission shall by rule establish procedures for the renewal and reinstatement of licenses. (d) For any license issued before January 1, 2027, during the 2027 calendar year, the commission shall re-issue the license as a one-year license in the same calendar month the license was originally set to expire and charge the associated license fee. (8) (a) In addition to any civil or criminal penalty provided by law, the commission shall, after providing notice and a hearing, revoke the license of any person: (i) found to have violated this title; or (ii) who no longer qualifies for licensure under Subsection (5). (b) In the case of a revocation under Subsection (8)(a)(i), a license may not be issued to that person within a period of two years after the violation. (9) A licensee may not barter, sell, exchange, or offer for sale: (a) cigarettes in an individual package or container that contains less than 20 cigarettes; or (b) roll-your-own cigarettes in an individual package or container that contains less than 0.6 ounces of tobacco. (10) (a) The commission shall maintain a list that includes the identity of all people licensed under this section. (b) The list shall: (i) include the type of license possessed; and (ii) be updated by the commission at least once per quarter.1/1/2027 (1) Cigarette licenses may be issued only to a person owning or operating the place or cigarette vending machine from which the cigarette sales are made. (2) (a) A license is required for each separate place of business. (b) A licensee shall notify the commission within 30 days in the event that it changes the location of the business. (3) Applications for a license under this chapter shall be submitted on a form authorized by the commission. Each application shall state: (a) the name and address of the applicant; (b) the address of each place of business where the applicant's business will be conducted within this state; and (c) any other information the commission may require relevant to license qualification. (4) A common carrier is not required to obtain more than one license for sales on conveyances operated by that carrier within the state. All conveyances owned by a common carrier are considered as one place of business for the purpose of this chapter. (5) No license may be granted, maintained, or renewed: (a) if any combination of people owning directly or indirectly, in the aggregate, more than 10% of the ownership interests in the applicant: (i) has been convicted of knowingly: (A) selling stolen or counterfeit cigarettes; (B) receiving stolen or counterfeit cigarettes; or (C) being involved in the smuggling or counterfeiting of cigarettes; (ii) is a cigarette manufacturer or importer that is not a: (A) participating manufacturer as defined in subsection II(jj) of the "Master Settlement Agreement"; or (B) in full compliance with the provisions of this chapter dealing with nonparticipating manufacturers; (iii) has imported, or caused to be imported, into the United States any cigarette in violation of 19 U.S.C. Sec. 1681a; or (iv) has imported, or caused to be imported into the United States, or manufactured for sale or distribution in the United States any cigarette that does not fully comply with the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. Sec. 1331, et. seq.; and (b) until the applicant: (i) has paid any delinquent cigarette taxes; and (ii) has served the period of suspension resulting from any prior revoked license. (6) Each license shall be numbered, show the residence and place of business of the licensee, and is nontransferable. (7) (a) Each license is in effect for one year from the date of issuance, unless the license is earlier revoked by the commission. (b) The license expires on the expiration date shown on the license, unless the licensee renews it in accordance with commission rules. (c) The commission shall by rule establish procedures for the renewal and reinstatement of licenses. (d) For any license issued before January 1, 2027, during the 2027 calendar year, the commission shall re-issue the license as a one-year license in the same calendar month the license was originally set to expire and charge the associated license fee. (8) (a) In addition to any civil or criminal penalty provided by law, the commission shall, after providing notice and a hearing, revoke the license of any person: (i) found to have violated this title; or (ii) who no longer qualifies for licensure under Subsection (5). (b) In the case of a revocation under Subsection (8)(a)(i), a license may not be issued to that person within a period of two years after the violation. (9) A licensee may not barter, sell, exchange, or offer for sale: (a) cigarettes in an individual package or container that contains less than 20 cigarettes; or (b) roll-your-own cigarettes in an individual package or container that contains less than 0.6 ounces of tobacco. (10) (a) The commission shall maintain a list that includes the identity of all people licensed under this section. (b) The list shall: (i) include the type of license possessed; and (ii) be updated by the commission at least once per quarter.
Utah Code § 59-7-320 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-320
§ 59-7-320. Equitable adjustment of standard allocation or apportionment.
Status: in_force

Notwithstanding any other provision of this part, if the allocation and apportionment provisions of this part do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for or the commission may require, in respect to all or any part of the taxpayer's business activity, if reasonable: (1) separate accounting; (2) the exclusion of any one or more of the factors; (3) the inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state; or (4) the employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income.
Utah Code § 59-10-1045 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1045
§ 59-10-1045. Nonrefundable tax credit for taxes paid by pass-through entity.
Status: in_force

(1) As used in this section, "taxed pass-through entity taxpayer" means a resident or nonresident individual who: (a) has income attributed to the individual by a pass-through entity; (b) receives the income described in Subsection (1)(a) after the pass-through entity pays the tax described in Subsection 59-10-1403.2(2); and (c) adds the amount of tax paid on the income described in Subsection (1)(a) to adjusted gross income in accordance with Subsection 59-10-114(1)(i). (2) (a) A taxed pass-through entity taxpayer may claim a nonrefundable tax credit for the taxes imposed under Subsection 59-10-1403.2(2). (b) The tax credit is equal to the amount of the tax paid under Subsection 59-10-1403.2(2) by the pass-through entity on the income attributed to the taxed pass-through entity taxpayer. (3) (a) A taxed pass-through entity taxpayer may carry forward the amount of the tax credit that exceeds the taxed pass-through entity taxpayer's tax liability for a period that does not exceed the next ten taxable years. (b) A taxed pass-through entity taxpayer may not carry back the amount of the tax credit that exceeds the taxed pass-through entity taxpayer's tax liability for the taxable year.
Utah Code § 59-14-302 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-302
§ 59-14-302. Tax basis -- Rates.
Status: in_force

1/1/2027 (1) As used in this section: (a) "Manufacturer's sales price" means the amount the manufacturer of a tobacco product charges after subtracting a discount. (b) "Manufacturer's sales price" includes an original Utah destination freight charge, regardless of: (i) whether the tobacco product is shipped f.o.b. origin or f.o.b. destination; or (ii) who pays the original Utah destination freight charge. (2) Except as provided in Section 59-14-904, there is levied a tax upon the sale, use, or storage of tobacco products in the state. (3) (a) Subject to Subsection (3)(b), the tax levied under Subsection (2) shall be paid by the manufacturer, jobber, distributor, wholesaler, retailer, user, or consumer. (b) The tax levied under Subsection (2) on a cigarette produced from a cigarette rolling machine shall be paid by the cigarette rolling machine operator. (4) For tobacco products except for moist snuff, a little cigar, or a cigarette produced from a cigarette rolling machine, the amount of the tax under this section is .86 multiplied by the manufacturer's sales price. (5) (a) Subject to Subsection (5)(b), the tax under this section on moist snuff is imposed: (i) at a rate of $1.83 per ounce; and (ii) on the basis of the net weight of the moist snuff as listed by the manufacturer. (b) If the net weight of moist snuff is in a quantity that is a fractional part of one ounce, a proportionate amount of the tax described in Subsection (5)(a) is imposed: (i) on that fractional part of one ounce; and (ii) in accordance with rules made by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (6) (a) A little cigar is taxed at the same tax rates as a cigarette is taxed under Subsection 59-14-204(2). (b) (i) Subject to Subsection (6)(b)(ii), a cigarette produced from a cigarette rolling machine is taxed at the same tax rates as a cigarette is taxed under Subsection 59-14-204(2). (ii) A tax under this Subsection (6)(b) is imposed on the date the cigarette is produced from the cigarette rolling machine. (7) (a) Moisture content of a tobacco product is determined at the time of packaging. (b) A manufacturer who distributes a tobacco product in, or into, Utah, shall: (i) for a period of three years after the last day on which the manufacturer distributes the tobacco product in, or into, Utah, keep valid scientific evidence of the moisture content of the tobacco product available for review by the commission, upon demand; and (ii) provide a document, to the person described in Subsection (3) to whom the manufacturer distributes the tobacco product, that certifies the moisture content of the tobacco product, as verified by the scientific evidence described in Subsection (7)(b)(i). (c) A manufacturer that fails to comply with the requirements of Subsection (7)(b) is liable for the nonpayment or underpayment of taxes on the tobacco product by a person who relies, in good faith, on the document described in Subsection (7)(b)(ii). (d) A person described in Subsection (3) who is required to pay tax on a tobacco product: (i) shall, for a period of three years after the last day on which the person pays the tax on the tobacco product, keep the document described in Subsection (7)(b)(ii) available for review by the commission, upon demand; and (ii) is not liable for nonpayment or underpayment of taxes on the tobacco product due to the person's good faith reliance on the document described in Subsection (7)(b)(ii).1/1/2027 (1) As used in this section: (a) "Manufacturer's sales price" means the amount the manufacturer of a tobacco product charges after subtracting a discount. (b) "Manufacturer's sales price" includes an original Utah destination freight charge, regardless of: (i) whether the tobacco product is shipped f.o.b. origin or f.o.b. destination; or (ii) who pays the original Utah destination freight charge. (2) Except as provided in Section 59-14-904, there is levied a tax upon the sale, use, or storage of tobacco products in the state. (3) (a) Subject to Subsection (3)(b), the tax levied under Subsection (2) shall be paid by the manufacturer, jobber, distributor, wholesaler, retailer, user, or consumer. (b) The tax levied under Subsection (2) on a cigarette produced from a cigarette rolling machine shall be paid by the cigarette rolling machine operator. (4) For tobacco products except for moist snuff, a little cigar, or a cigarette produced from a cigarette rolling machine, the amount of the tax under this section is .86 multiplied by the manufacturer's sales price. (5) (a) Subject to Subsection (5)(b), the tax under this section on moist snuff is imposed: (i) at a rate of $1.83 per ounce; and (ii) on the basis of the net weight of the moist snuff as listed by the manufacturer. (b) If the net weight of moist snuff is in a quantity that is a fractional part of one ounce, a proportionate amount of the tax described in Subsection (5)(a) is imposed: (i) on that fractional part of one ounce; and (ii) in accordance with rules made by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (6) (a) A little cigar is taxed at the same tax rates as a cigarette is taxed under Subsection 59-14-204(2). (b) (i) Subject to Subsection (6)(b)(ii), a cigarette produced from a cigarette rolling machine is taxed at the same tax rates as a cigarette is taxed under Subsection 59-14-204(2). (ii) A tax under this Subsection (6)(b) is imposed on the date the cigarette is produced from the cigarette rolling machine. (7) (a) Moisture content of a tobacco product is determined at the time of packaging. (b) A manufacturer who distributes a tobacco product in, or into, Utah, shall: (i) for a period of three years after the last day on which the manufacturer distributes the tobacco product in, or into, Utah, keep valid scientific evidence of the moisture content of the tobacco product available for review by the commission, upon demand; and (ii) provide a document, to the person described in Subsection (3) to whom the manufacturer distributes the tobacco product, that certifies the moisture content of the tobacco product, as verified by the scientific evidence described in Subsection (7)(b)(i). (c) A manufacturer that fails to comply with the requirements of Subsection (7)(b) is liable for the nonpayment or underpayment of taxes on the tobacco product by a person who relies, in good faith, on the document described in Subsection (7)(b)(ii). (d) A person described in Subsection (3) who is required to pay tax on a tobacco product: (i) shall, for a period of three years after the last day on which the person pays the tax on the tobacco product, keep the document described in Subsection (7)(b)(ii) available for review by the commission, upon demand; and (ii) is not liable for nonpayment or underpayment of taxes on the tobacco product due to the person's good faith reliance on the document described in Subsection (7)(b)(ii).
Utah Code § 59-28-105 — Utah Code / Title 59 / Chapter 59-28 / § 59-28-105
§ 59-28-105. Seller or certified service provider reliance on commission information.
Status: in_force

A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this chapter if the seller's or certified service provider's failure to collect the tax is as a result of the seller's or certified service provider's reliance on incorrect data provided by the commission in a database created by the commission: (1) containing tax rates or boundaries regarding a tax under this chapter; or (2) indicating the taxability of transactions described in Subsection 59-12-103(1)(i).
Utah Code § 59-10-115 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-115
§ 59-10-115. Adjustments to adjusted gross income.
Status: in_force

(1) As used in this section: (a) "Net foreign source taxable income" means: (i) the amount calculated on line 17 of Internal Revenue Code Form 1116, Foreign Tax Credit; or (ii) if, for purposes of federal individual income taxes, the amount calculated on line 17 of Form 1116 is reported on a line other than line 17 of Form 1116, the amount on a line of a federal individual income tax form designated by the commission as being substantially similar to line 17 of the 2015 version of Form 1116. (b) "Pass-through entity taxpayer" means the same as that term is defined in Section 59-10-1402. (2) The commission shall allow an adjustment to adjusted gross income of a resident or nonresident individual if the resident or nonresident individual would otherwise: (a) receive a double tax benefit under this part; or (b) suffer a double tax detriment under this part. (3) (a) For a pass-through entity taxpayer generating taxable income primarily from establishments classified in Code Section 33242, Metal Tank (Heavy Gauge) Manufacturing, of the 2002 or 2007 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget, an adjustment described in Subsection (2) includes net foreign source taxable income generated from Metal Tank (Heavy Gauge) Manufacturing establishments. (b) The adjustment described in Subsection (3)(a) applies to a taxable year beginning on or after January 1, 2017. (4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules: (a) making the designation described in Subsection (1)(a)(ii), if necessary; and (b) allowing for the adjustment to adjusted gross income required by Subsection (2).
Utah Code § 59-7-112 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-112
§ 59-7-112. Installment sales.
Status: in_force

(1) Except as provided in Subsections (2) and (3), installment sales shall be governed by Sections 453, 453A, and 453B, Internal Revenue Code. (2) Installment sales entered into prior to January 1, 1994, shall be recognized as originally reported. (3) If a corporation is no longer required to file a Utah corporate return, any taxes owed by that corporation on installment sales entered into by that corporation shall accelerate and be due on the corporation's last return filed in Utah.
Utah Code § 59-2-801 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-801
§ 59-2-801. Apportionment of property assessed by commission.
Status: in_force

(1) As used in this section: (a) (i) Except as provided in Subsection (1)(a)(ii), "designated tax area" means a tax area created by the overlapping boundaries of only the following taxing entities: (A) a county; and (B) a school district. (ii) "Designated tax area" includes a tax area created by the overlapping boundaries of the taxing entities described in Subsection (1)(a)(i) and: (A) a city or town if the boundaries of the school district under Subsection (1)(a)(i) and the boundaries of the city or town are identical; or (B) a special service district if the boundaries of the school district under Subsection (1)(a)(i) are located entirely within the special service district. (b) "Ground hours" means the total number of hours during the calendar year immediately preceding the January 1 described in Section 59-2-103 that aircraft owned or operated by the following are on the ground: (i) an air charter service; (ii) an air contract service; or (iii) an airline. (2) Before May 25 of each year, the commission shall apportion to each tax area the total assessment of all of the property the commission assesses as provided in Subsections (2)(a) through (e). (a) (i) The commission shall apportion the assessments of the property described in Subsection (2)(a)(ii): (A) to each tax area through which the public utility or company described in Subsection (2)(a)(ii) operates; and (B) in proportion to the property's value in each tax area. (ii) Subsection (2)(a)(i) applies to property owned by: (A) a public utility, except for the rolling stock of a public utility; (B) a pipeline company; (C) a power company; (D) a canal company; or (E) an irrigation company. (b) The commission shall apportion the assessments of the rolling stock of a railroad: (i) to the tax areas through which railroads operate; and (ii) in the proportion that the length of the main tracks, sidetracks, passing tracks, switches, and tramways of the railroads in each tax area bears to the total length of the main tracks, sidetracks, passing tracks, switches, and tramways in the state. (c) The commission shall apportion the assessments of the property of a car company to: (i) each tax area in which a railroad is operated; and (ii) in the proportion that the length of the main tracks, passing tracks, sidetracks, switches, and tramways of all of the railroads in each tax area bears to the total length of the main tracks, passing tracks, sidetracks, switches, and tramways of all of the railroads in the state. (d) (i) The commission shall apportion the assessments of the property described in Subsection (2)(d)(ii) to each tax area in which the property is located. (ii) Subsection (2)(d)(i) applies to the following property: (A) mines; (B) mining claims; or (C) mining property. (e) (i) The commission shall apportion the assessments of the property described in Subsection (2)(e)(ii) to: (A) each designated tax area; and (B) in the proportion that the ground hours in each designated tax area bear to the total ground hours in the state. (ii) Subsection (2)(e)(i) applies to the mobile flight equipment owned or operated by an: (A) air charter service; (B) air contract service; or (C) airline. (3) (a) (i) (A) State-assessed commercial vehicles that weigh 14,001 pounds or more shall be taxed at a statewide average rate which is calculated from the overall county average tax rates from the preceding year, exclusive of the property subject to the statewide uniform fee, weighted by lane miles of principal routes in each county. (B) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall adopt rules to define "principal routes." (ii) State-assessed commercial vehicles that weigh 14,000 pounds or less are subject to the uniform fee provided in Section 59-2-405.1. (b) The combined revenue from all state-assessed commercial vehicles shall be apportioned to the counties based on: (i) 40% by the percentage of lane miles of principal routes within each county as determined by the commission; and (ii) 60% by the percentage of total state-assessed vehicles having business situs in each county. (c) At least quarterly, the commission shall apportion the total taxes paid on state-assessed commercial vehicles to the counties. (d) Each county shall apportion its share of the revenues under this Subsection (3) to the taxing entities within its boundaries in the same proportion as the assessments of other: (i) real property; (ii) tangible personal property; and (iii) property assessed by the commission.
Utah Code § 59-10-104.1 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-104.1
§ 59-10-104.1. Exemption from taxation.
Status: in_force

(1) For purposes of this section: (a) "Modified adjusted gross income" means the amount calculated by: (i) adding the individual's adjusted gross income on the individual's federal individual income tax return for the taxable year and any additions required by Section 59-10-114 for the taxable year; and (ii) subtracting from the amount calculated in accordance with Subsection (1)(a)(i), any subtractions required by Section 59-10-114 for the taxable year. (b) "Personal exemptions" means the total exemption amount an individual is allowed to claim for the taxable year under Section 151, Internal Revenue Code, for: (i) the individual; (ii) the individual's spouse; and (iii) the individual's dependents. (c) "Standard deduction": (i) means the standard deduction an individual is allowed to claim for the taxable year under Section 63, Internal Revenue Code; and (ii) notwithstanding Subsection (1)(c)(i), does not include an additional amount allowed under Section 63(f), Internal Revenue Code, for an individual or an individual's spouse who is: (A) blind; or (B) 65 years of age or older. (2) An individual is exempt from a tax imposed by Section 59-10-104 or 59-10-116 if the individual's modified adjusted gross income is less than or equal to the sum of the individual's: (a) personal exemptions for that taxable year; and (b) standard deduction for that taxable year.
Utah Code § 59-10-1403.2 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1403.2
§ 59-10-1403.2. Pass-through entity payment or withholding of tax on behalf of a pass-through entity taxpayer -- Exceptions to payment or withholding requirement -- Procedures and requirements -- Failure to pay or withhold a tax on behalf of a pass-through entity taxpayer.
Status: in_force

(1) (a) Except as provided in Subsections (1)(b) and (2), for a taxable year, a pass-through entity shall pay or withhold a tax: (i) on: (A) the business income of the pass-through entity; and (B) the nonbusiness income of the pass-through entity derived from or connected with Utah sources; and (ii) on behalf of a pass-through entity taxpayer. (b) A pass-through entity is not required to pay or withhold a tax under Subsection (1)(a): (i) on behalf of a final pass-through entity taxpayer who is a resident individual; (ii) if the pass-through entity is an organization exempt from taxation under Subsection 59-7-102(1)(a); (iii) if the pass-through entity: (A) is a plan under Section 401, 408, or 457, Internal Revenue Code; and (B) is not required to file a return under Chapter 7, Corporate Franchise and Income Taxes, or this chapter; (iv) if the pass-through entity is a publicly traded partnership: (A) as defined in Section 7704(b), Internal Revenue Code; (B) that is classified as a partnership for federal income tax purposes; and (C) that files an annual information return reporting the following with respect to each partner of the publicly traded partnership with income derived from or connected with Utah sources that exceeds $500 in a taxable year: (I) the partner's name; (II) the partner's address; (III) the partner's taxpayer identification number; and (IV) other information required by the commission; or (v) on behalf of a final pass-through entity taxpayer that is a nonresident individual if the pass-through entity pays the tax described in Subsection (2). (2) (a) A pass-through entity that is not a disregarded pass-through entity may elect to pay a tax in an amount equal to the product of: (i) the percentage listed in Subsection 59-10-104(2); and (ii) voluntary taxable income. (b) A pass-through entity that elects to pay the tax in accordance with Subsection (2)(a) shall notify any final pass-through entity taxpayer of that election. (c) A pass-through entity that pays a tax described in Subsection (2)(a) shall provide to each final pass-through entity taxpayer a statement that states: (i) the amount of tax paid under Subsection (2)(a) on the income attributed to the final pass-through entity taxpayer; and (ii) the amount of tax paid to another state by the pass-through entity on income: (A) attributed to the final pass-through entity taxpayer; and (B) that the commission determines is substantially similar to the tax under Subsection (2)(a). (d) A payment of the tax described in Subsection (2)(a) on or before the last day of the taxable year: (i) is an irrevocable election to be subject to the tax for the taxable year; and (ii) may not be refunded. (3) (a) Subject to Subsection (3)(b), the tax a pass-through entity shall pay or withhold on behalf of a pass-through entity taxpayer for a taxable year is an amount: (i) determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; and (ii) that the commission estimates will be sufficient to pay the tax liability of the pass-through entity taxpayer under this chapter with respect to the income described in Subsection (1)(a)(i) or (2)(a)(ii) of that pass-through entity for the taxable year. (b) The rules the commission makes in accordance with Subsection (3)(a): (i) except as provided in Subsection (3)(c): (A) shall: (I) for a pass-through entity except for a pass-through entity that is an S corporation, take into account items of income, gain, loss, deduction, and credit as analyzed on the schedule for reporting partners' distributive share items as part of the federal income tax return for the pass-through entity; or (II) for a pass-through entity that is an S corporation, take into account items of income, gain, loss, deduction, and credit as reconciled on the schedule for reporting shareholders' pro rata share items as part of the federal income tax return for the pass-through entity; and (B) notwithstanding Subsection (3)(b)(ii)(D), take into account the refundable tax credit provided in Section 59-6-102; and (ii) may not take into account the following items if taking those items into account does not result in an accurate estimate of a pass-through entity taxpayer's tax liability under this chapter for the taxable year: (A) a capital loss; (B) a passive loss; (C) another item of deduction or loss if that item of deduction or loss is generally subject to significant reduction or limitation in calculating: (I) for a pass-through entity taxpayer that is classified as a C corporation for federal income tax purposes, unadjusted income as defined in Section 59-7-101; (II) for a pass-through entity that is classified as an individual, partnership, or S corporation for federal income tax purposes, adjusted gross income; or (III) for a pass-through entity that is classified as an estate or a trust for federal income tax purposes, unadjusted income as defined in Section 59-10-103; or (D) a tax credit allowed against a tax imposed under: (I) Chapter 7, Corporate Franchise and Income Taxes; or (II) this chapter. (c) The rules the commission makes in accordance with Subsection (3)(a) may establish a method for taking into account items of income, gain, loss, deduction, or credit of a pass-through entity if: (i) for a pass-through entity except for a pass-through entity that is an S corporation, the pass-through entity does not analyze the items of income, gain, loss, deduction, or credit on the schedule for reporting partners' distributive share items as part of the federal income tax return for the pass-through entity; or (ii) for a pass-through entity that is an S corporation, the pass-through entity does not reconcile the items of income, gain, loss, deduction, or credit on the schedule for reporting shareholders' pro rata share items as part of the federal income tax return for the pass-through entity. (4) (a) Except as provided in Subsection (4)(b), a pass-through entity shall remit to the commission the tax the pass-through entity pays or withholds on behalf of a pass-through entity taxpayer under this section: (i) on or before the due date of the pass-through entity's return, not including extensions; and (ii) on a form provided by the commission. (b) A pass-through entity shall remit the tax described in Subsection (2) on or before the last day of the pass-through entity's taxable year. (c) The commission shall consider only the amount of tax remitted as provided in Subsection (4)(b), on or before the last day of the pass-through entity's taxable year as a payment described in Subsection (2). (d) Except as provided in Subsection (1)(b), a pass-through entity that files an amended return under this part shall pay or withhold tax on any increase in the income described in Subsection (1)(a)(i) on behalf of the pass-through entity taxpayer and remit that tax to the commission. (5) A pass-through entity shall provide a statement to a pass-through entity taxpayer on behalf of whom the pass-through entity pays or withholds a tax under this section showing the amount of tax the pass-through entity pays or withholds under this section for the taxable year on behalf of the pass-through entity taxpayer. (6) Notwithstanding Section 59-1-401 or 59-1-402, the commission may not collect an amount under this section for a taxable year from a pass-through entity and shall waive any penalty and interest on that amount if: (a) the pass-through entity fails to pay or withhold the tax on the amount as required by this section on behalf of the pass-through entity taxpayer; (b) the pass-through entity taxpayer: (i) files a return on or before the due date for filing the pass-through entity's return, including extensions; and (ii) on or before the due date including extensions described in Subsection (6)(b)(i), pays the tax on the amount for the taxable year: (A) if the pass-through entity taxpayer is classified as a C corporation for federal income tax purposes, under Chapter 7, Corporate Franchise and Income Taxes; or (B) if the pass-through entity taxpayer is classified as an estate, individual, partnership, S corporation, or a trust for federal income tax purposes, under this chapter; and (c) the pass-through entity applies to the commission. (7) Notwithstanding Section 59-1-401 or 59-1-402, the commission may not collect an amount under this section for a taxable year from a pass-through entity that is a trust and shall waive any penalty and interest on that amount if: (a) the pass-through entity fails to pay or withhold the tax on the amount as required by this section on behalf of a dependent beneficiary; (b) the pass-through entity applies to the commission; and (c) (i) the dependent beneficiary complies with the requirements of Subsection (6)(b); or (ii) (A) the dependent beneficiary's adjusted gross income for the taxable year does not exceed the basic standard deduction for the dependent beneficiary, as calculated under Section 63, Internal Revenue Code, for that taxable year; and (B) the trustee of the trust retains a statement of dependent beneficiary income on behalf of the dependent beneficiary. (8) If a pass-through entity would have otherwise qualified for a waiver of a penalty and interest under Subsection (7), except that the trustee of a trust has not applied to the commission as required by Subsection (7)(b) or retained the statement of dependent beneficiary income required by Subsection (7)(c)(ii)(B), it is a rebuttable presumption in an audit that the pass-through entity would have otherwise qualified for the waiver of the penalty and interest under Subsection (7).
Utah Code § 59-33-101 — Utah Code / Title 59 / Chapter 59-33 / § 59-33-101
§ 59-33-101. Definitions.
Status: in_force

As used in this chapter: (1) "Commercially operational" means that a wind or solar electric generation facility generates commercial amounts of electricity. (2) "Nameplate capacity" means the sum of the maximum rated outputs of all electrical generating equipment within a facility under specific conditions designated by the manufacturer, as indicated on individual nameplates physically attached to the equipment. (3) "Pass-through entity" means the same as that term is defined in Section 59-10-1402. (4) "Renewable energy project entity" means a corporation or pass-though entity that directly owns a wind or solar electric generation facility in the state that has executed a power purchase agreement or other binding agreement to purchase the output of a wind or solar electric generation facility owned by the renewable energy project entity after January 1, 2026. (5) (a) "Wind or solar electric generation facility" means a commercially operational facility with the capacity to generate electricity from wind or solar that has not reached the end of the facility's operational life that uses: (i) wind equipment with a nameplate capacity of at least 20 megawatts generating alternating current electricity; or (ii) solar equipment with a nameplate capacity of at least 20 megawatts generating alternating current electricity. (b) "Wind or solar electric generation facility" does not include a facility that generates wind or solar electricity primarily for onsite consumption by the owner or tenant of the property on which the facility is located.
Utah Code § 59-12-1101 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1101
§ 59-12-1101. Statewide purpose.
Status: in_force

The Legislature finds that a statewide purpose is served by this part in that it enables counties to carry out more effectively the counties' statutorily defined roles as political and legal subdivisions of the state by improving the counties' revenue raising capacities.
Utah Code § 59-10-1022 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1022
§ 59-10-1022. Nonrefundable tax credit for capital gain transactions.
Status: in_force

(1) As used in this section: (a) (i) "Capital gain transaction" means a transaction that results in a: (A) short-term capital gain; or (B) long-term capital gain. (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "transaction." (b) "Commercial domicile" means the principal place from which the trade or business of a Utah small business corporation is directed or managed. (c) "Long-term capital gain" is as defined in Section 1222, Internal Revenue Code. (d) "Qualifying stock" means stock that is: (i) (A) common; or (B) preferred; (ii) as defined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, originally issued to: (A) a claimant, estate, or trust; or (B) a partnership if the claimant, estate, or trust that claims a tax credit under this section: (I) was a partner on the day on which the stock was issued; and (II) remains a partner until the last day of the taxable year for which the claimant, estate, or trust claims a tax credit under this section; and (iii) issued: (A) by a Utah small business corporation; (B) on or after January 1, 2008; and (C) for: (I) money; or (II) other property, except for stock or securities. (e) "Short-term capital gain" is as defined in Section 1222, Internal Revenue Code. (f) (i) "Utah small business corporation" means a corporation that: (A) except as provided in Subsection (1)(f)(ii), is a small business corporation as defined in Section 1244(c)(3), Internal Revenue Code; (B) except as provided in Subsection (1)(f)(iii), meets the requirements of Section 1244(c)(1)(C), Internal Revenue Code; and (C) has its commercial domicile in this state. (ii) The dollar amount listed in Section 1244(c)(3)(A) is considered to be $2,500,000. (iii) The phrase "the date the loss on such stock was sustained" in Sections 1244(c)(1)(C) and 1244(c)(2), Internal Revenue Code, is considered to be "the last day of the taxable year for which the claimant, estate, or trust claims a tax credit under this section." (2) For taxable years beginning on or after January 1, 2008, a claimant, estate, or trust that meets the requirements of Subsection (3) may claim a nonrefundable tax credit equal to the product of: (a) the total amount of the claimant's, estate's, or trust's short-term capital gain or long-term capital gain on a capital gain transaction that occurs on or after January 1, 2008; and (b) the percentage listed in Subsection 59-10-104(2). (3) For purposes of Subsection (2), a claimant, estate, or trust may claim the nonrefundable tax credit allowed by Subsection (2) if: (a) 70% or more of the gross proceeds of the capital gain transaction are expended: (i) to purchase qualifying stock in a Utah small business corporation; and (ii) within a 12-month period after the day on which the capital gain transaction occurs; and (b) prior to the purchase of the qualifying stock described in Subsection (3)(a)(i), the claimant, estate, or trust did not have an ownership interest in the Utah small business corporation that issued the qualifying stock. (4) A claimant, estate, or trust may not carry forward or carry back a tax credit under this section. (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules: (a) defining the term "gross proceeds"; and (b) prescribing the circumstances under which a claimant, estate, or trust has an ownership interest in a Utah small business corporation.
Utah Code § 59-10-501 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-501
§ 59-10-501. Rulemaking authority -- Federal income tax return information.
Status: in_force

In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to allow a taxpayer to submit specified excerpts from the taxpayer's federal income tax return rather than submitting a copy of the taxpayer's entire federal income tax return.
Utah Code § 59-13-318 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-318
§ 59-13-318. Refunds.
Status: in_force

A refund that a taxpayer is allowed under this chapter shall be paid from the Transportation Fund.
Utah Code § 59-1-1717 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1717
§ 59-1-1717. Confidentiality of information.
Status: in_force

Except for the exchange of information between the commission and a depository institution that is necessary to meet the requirements of this part, information the commission obtains from a depository institution is subject to Section 59-1-403 as if the information had been gained from a return filed with the commission.
Utah Code § 59-7-403 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-403
§ 59-7-403. Worldwide combined report.
Status: in_force

(1) A unitary group may elect to file a worldwide combined report. (2) Corporations electing to file a worldwide combined report may not thereafter elect to file a return on a basis other than a worldwide combined report without the consent of the commission.
Utah Code § 59-12-605 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-605
§ 59-12-605. Seller or certified service provider reliance on commission information.
Status: in_force

A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the tax is as a result of the seller's or certified service provider's reliance on incorrect data provided by the commission in a database created by the commission: (1) containing tax rates, boundaries, or local taxing jurisdiction assignments; or (2) indicating the taxability of tangible personal property, a product transferred electronically, or a service.
Utah Code § 59-1-702 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-702
§ 59-1-702. Jeopardy assessment -- Notice -- Amount.
Status: in_force

(1) If the commission believes that the assessment or collection of any tax or penalty in lieu of tax will be jeopardized by delay, it shall, notwithstanding the assessment provisions of Title 59, Chapter 2, Property Tax Act, Chapter 7, Corporate Franchise and Income Taxes, Chapter 10, Individual Income Tax Act, or Chapter 12, Sales and Use Tax Act, immediately assess such tax or penalty in lieu of tax (together with all interest, penalties, and additions to tax provided for by law), and notice and demand shall be made by the commission for the payment thereof. (2) If the jeopardy assessment is made before any notice of the tax deficiency to which the jeopardy assessment relates has been mailed under Title 59, Chapter 2, Property Tax Act, Chapter 7, Corporate Franchise and Income Taxes, Chapter 10, Individual Income Tax Act, or Chapter 12, Sales and Use Tax Act, then the commission shall mail a notice under this section within 60 days after the making of the assessment. (3) The jeopardy assessment may be made of a deficiency greater or less than that set forth in the notice of deficiency, which has been mailed to the taxpayer, and whether or not the taxpayer has filed a petition with the commission. The commission may, at any time before rendering its decision, abate such assessment, or any unpaid portion thereof, to the extent that it believes the assessment to be excessive in amount. The commission has jurisdiction to redetermine the entire amount of the deficiency and of all amounts assessed. (4) If the jeopardy assessment is made after the commission has rendered a decision on a taxpayer's petition for redetermination, the assessment may be made only in respect to the amount of the deficiency determined by the commission in its decision.
Utah Code § 59-10-514 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-514
§ 59-10-514. Return filing requirements -- Rulemaking authority.
Status: in_force

(1) (a) Subject to Subsection (3) and Section 59-10-518: (i) an individual income tax return filed for a tax imposed in accordance with Part 1, Determination and Reporting of Tax Liability and Information, shall be filed with the commission on or before the day on which a federal individual income tax return is due; (ii) a fiduciary income tax return filed for a tax imposed in accordance with Part 2, Trusts and Estates, shall be filed with the commission on or before the day on which a federal return for estates and trusts is due; or (iii) a return filed in accordance with Section 59-10-507 shall be filed with the commission on or before the later of: (A) the 15th day of the fourth month following the last day of the taxpayer's taxable year; or (B) the day on which the taxpayer is required to file a federal income tax return. (b) Interest accrues from the day on which a return is due under this Subsection (1). (2) A person required to make and file a return under this chapter shall, without assessment, notice, or demand, pay any tax due: (a) to the commission; and (b) before the due date for filing the return, without regard to any extension of time for filing the return. (3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules prescribing what constitutes filing a return with the commission.
Utah Code § 59-1-1408 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1408
§ 59-1-1408. Assessments.
Status: in_force

(1) Except as provided in Subsections (2) through (4), an assessment is made on the date a liability is posted to the records of the commission. (2) Except as provided in Subsection (4), for purposes of a liability for which the commission mails a notice of deficiency to a person in accordance with Section 59-1-1405, an assessment is made: (a) if a person has not filed a petition for redetermination of a deficiency under Section 59-1-501, on the date: (i) (A) 30 days after the day on which the commission mails the notice of deficiency to the person; or (B) 90 days after the day on which the commission mails the notice of deficiency to the person if the notice is addressed to a person outside the United States or the District of Columbia; or (ii) the person in writing: (A) agrees with the commission on the existence and amount of the liability; and (B) consents to the assessment of the liability; or (b) if a person files a petition for redetermination of a deficiency under Section 59-1-501, on the date the liability resulting from a final commission decision is posted to the records of the commission. (3) Except as provided in Subsection (4), for purposes of a notice of proposed penalty under Section 59-1-302 or Subsection 59-1-401(7), an assessment is made: (a) if a person has not filed a petition for redetermination of a deficiency under Section 59-1-501, on the date: (i) (A) 30 days after the day on which the commission mails the notice of proposed penalty to the person; or (B) 90 days after the day on which the commission mails the notice of proposed penalty to the person if the notice is addressed to a person outside the United States or the District of Columbia; or (ii) the person in writing: (A) agrees with the commission on the existence and amount of the liability; and (B) consents to the assessment of the liability; or (b) if a person files a petition for redetermination of a deficiency under Section 59-1-501, on the date the liability resulting from a final commission decision is posted to the records of the commission. (4) In the case of interest under Section 59-1-402 that accrues to a tax, fee, or charge, an assessment is considered to have been made on the date the tax, fee, or charge is assessed. (5) The commission may at any time within the time period prescribed for assessment under Section 59-1-1410, increase or decrease an assessment if the commission ascertains that the assessment is imperfect or incomplete in a material respect.
Utah Code § 59-2-914 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-914
§ 59-2-914. Excess levies -- Commission to recalculate levy -- Notice to implement adjusted levies to county auditor -- Authority to exceed maximum levy permitted by law.
Status: in_force

(1) If the commission determines that a levy established for a taxing entity set under Section 59-2-913 is in excess of the maximum levy permitted by law, the commission shall: (a) lower the levy so that it is set at the maximum level permitted by law; (b) notify the taxing entity which set the excessive rate that the rate has been lowered; and (c) notify the county auditor of the county or counties in which the taxing entity is located to implement the rate established by the commission. (2) A levy set for a taxing entity by the commission under this section shall be the official levy for that taxing entity unless: (a) the taxing entity lowers the levy established by the commission; or (b) the levy is subsequently modified by a court order. (3) Notwithstanding Subsection (1) or (2), a taxing entity may impose a tax rate that exceeds the maximum levy permitted by law if the tax rate the taxing entity imposes is at or below the taxing entity's certified tax rate established in Section 59-2-924.
Utah Code § 59-1-1403 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1403
§ 59-1-1403. Commission to collect a tax, fee, or charge -- Receipt for tax, fee, or charge paid -- Additional remedies -- Collection agents and counsel -- Action by attorney general or county attorney -- Commission rulemaking authority.
Status: in_force

(1) Except as otherwise provided in this title, the commission shall collect a tax, fee, or charge. (2) The commission may designate an agent to collect a tax, fee, or charge. (3) The commission shall, upon request, give a receipt for a tax, fee, or charge the commission collects. (4) (a) A remedy provided in this part is in addition to other existing remedies. (b) An action taken by the commission may not be construed to be an election on the part of the state or an officer of the state to pursue a remedy under this part to the exclusion of another remedy. (5) The commission may: (a) retain counsel for the purpose of collecting an amount the commission assesses against a person who is not a resident of this state; (b) establish the compensation of an agent described in Subsection (2) or counsel described in Subsection (5)(a) to be paid out of money appropriated or otherwise lawfully available for payment to the agent or counsel; and (c) require a bond or other security for an agent described in Subsection (2) or counsel described in Subsection (5)(a) in a form and amount the commission considers appropriate. (6) (a) The commission shall represent the state in a matter pertaining to the collection of a tax, fee, or charge. (b) The commission may institute a proceeding to enforce a judgment allowing for the collection of a liability in the district court of a county in which is located a portion of property against which collection is sought. (c) For purposes of Subsection (6)(b), the commission may request that the following assist the commission: (i) the attorney general; or (ii) a county attorney. (7) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule establish a collection procedure: (a) in addition to the methods of collecting a liability provided in this title; (b) that is consistent with this part; (c) that uses a return, warrant, or other reasonable document or method; and (d) that is necessary in collecting a liability.
Utah Code § 59-1-1702 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1702
§ 59-1-1702. Definitions.
Status: in_force

As used in this part: (1) "Agreement" means an agreement described in Section 59-1-1704 between a depository institution and the commission. (2) "Delinquent taxpayer" means a person against whom the commission is considered to have obtained a judgment for a liability under Section 59-1-1414. (3) "Depository institution" is a depository institution described in Section 7-1-103 that holds or receives deposits, savings, or share accounts. (4) "Depository institution data match system" means the database that the commission develops, maintains, and operates in accordance with Section 59-1-1703. (5) "Identifying information" means: (a) the name of the account holder; (b) the social security number of the account holder; or (c) other identifying information. (6) "Liability" means the same as that term is defined in Section 59-1-1402. (7) "Satisfy a liability" means to pay in full a liability that is the subject of a levy under this part.
Utah Code § 59-14-904 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-904
§ 59-14-904. Taxation of a remote retail sale of a cigar or pipe tobacco.
Status: in_force

1/1/2027 (1) A tax is imposed on a remote retail sale of a cigar or pipe tobacco if the cigar or pipe tobacco was not taxed under Section 59-14-302. (2) (a) The amount of the tax imposed under this section on a cigar or pipe tobacco is .86 multiplied by: (i) the actual cost of the cigar or pipe tobacco; or (ii) if the actual cost is unavailable, the actual cost of the cigar or pipe tobacco as identified in the actual cost list. (b) A remote retail sale of a cigar or pipe tobacco that is subject to the tax imposed by this section is not subject to the tax imposed by Section 59-14-302. (3) If a tax is due under Subsection (2), a remote seller that meets the requirements of Subsection 59-12-107(2) shall collect the tax from a consumer at the time of a remote retail sale of a cigar or pipe tobacco. (4) The commission shall deposit the revenue generated by the tax imposed under this section into the General Fund.
Utah Code § 59-12-703 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-703
§ 59-12-703. Opinion question election -- Base -- Rate -- Imposition of tax -- Expenditure of revenue -- Administration -- Enactment or repeal of tax -- Effective date -- Notice requirements.
Status: in_force

7/1/2026 (1) (a) Subject to the other provisions of this section, a county legislative body may submit an opinion question to the residents of that county, by majority vote of all members of the legislative body, so that each resident of the county, except residents in municipalities that have already imposed a sales and use tax under Part 14, City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, has an opportunity to express the resident's opinion on the imposition of a local sales and use tax of .1% on the transactions described in Subsection 59-12-103(1) located within the county, to: (i) fund cultural facilities, recreational facilities, and zoological facilities, botanical organizations, cultural organizations, and zoological organizations, and rural radio stations, in that county; or (ii) provide funding for a botanical organization, cultural organization, or zoological organization to pay for use of a bus or facility rental if that use of the bus or facility rental is in furtherance of the botanical organization's, cultural organization's, or zoological organization's primary purpose. (b) The opinion question required by this section shall state:"Shall (insert the name of the county), Utah, be authorized to impose a .1% sales and use tax for (list the purposes for which the revenue collected from the sales and use tax shall be expended)?" (c) A county legislative body may not impose a tax under this section on: (i) the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104; (ii) sales and uses within a municipality that has already imposed a sales and use tax under Part 14, City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities; and (iii) except as provided in Subsection (1)(e), amounts paid or charged for food and food ingredients. (d) For purposes of this Subsection (1), the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215. (e) A county legislative body imposing a tax under this section shall impose the tax on the purchase price or sales price for amounts paid or charged for food and food ingredients if the food and food ingredients are sold as part of a bundled transaction attributable to food and food ingredients and tangible personal property other than food and food ingredients. (f) The election shall follow the procedures outlined in Title 11, Chapter 14, Local Government Bonding Act. (2) (a) If the county legislative body determines that a majority of the county's registered voters voting on the imposition of the tax have voted in favor of the imposition of the tax in accordance with Subsection (1), the county legislative body may impose the tax by a majority vote of all members of the legislative body on the transactions: (i) described in Subsection (1); and (ii) within the county, including the cities and towns located in the county, except those cities and towns that have already imposed a sales and use tax under Part 14, City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities. (b) A county legislative body may revise county ordinances to reflect statutory changes to the distribution formula or eligible recipients of revenue generated from a tax imposed under Subsection (2)(a) without submitting an opinion question to residents of the county. (3) (a) After the residents of a county of the third, fourth, fifth, or sixth class, as classified in Section 17-60-104, authorize a tax under this part in accordance with Subsection (1) for two consecutive 10-year periods, the tax may be reauthorized only by a majority vote of the members of the county legislative body. (b) For purposes of reauthorizing the tax in accordance with Subsection (3)(a), the county legislative body shall post the purposes for imposing the tax at least 24 hours before the meeting at which the county legislative body votes to reauthorize the tax. (4) Subject to Section 59-12-704, a county shall expend revenue collected from a tax imposed under Subsection (2) or (3): (a) to fund cultural facilities, recreational facilities, and zoological facilities located within the county or a city or town located in the county, except a city or town that has already imposed a sales and use tax under Part 14, City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities; (b) to fund ongoing operating expenses of: (i) recreational facilities described in Subsection (4)(a); (ii) botanical organizations, cultural organizations, and zoological organizations within the county; and (iii) rural radio stations within the county; and (c) (i) as stated in the opinion question described in Subsection (1) if the county authorizes the tax in accordance with Subsections (1) and (2); or (ii) for the purposes posted by the members of the county legislative body if the county legislative body reauthorizes the tax in accordance with Subsection (3). (5) (a) A tax authorized under this part shall be: (i) except as provided in Subsection (5)(b), administered, collected, enforced, and interpreted in accordance with: (A) the same procedures used to administer, collect, enforce, and interpret the tax under: (I) Part 1, Tax Collection; or (II) Part 2, Local Sales and Use Tax Act; and (B) Chapter 1, General Taxation Policies; and (ii) levied for a period of 10 years and may be reauthorized at the end of the 10-year period in accordance with this section. (b) A tax under this part is not subject to Subsections 59-12-205(2) and (4) through (6). (6) (a) For purposes of this Subsection (6): (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 (6)(c) or (d), and subject to Subsection (7), if a county enacts, reauthorizes, or repeals a tax under this part, the enactment, reauthorization, 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 (6)(b)(ii) from the county. (ii) The notice described in Subsection (6)(b)(i)(B) shall state: (A) that the county will enact, reauthorize, or repeal a tax under this part; (B) the statutory authority for the tax described in Subsection (6)(b)(ii)(A); (C) the effective date of the tax described in Subsection (6)(b)(ii)(A); and (D) if the county enacts or reauthorizes the tax described in Subsection (6)(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 or reauthorization of the tax under this section, the enactment or reauthorization 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 or reauthorization 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 this section. (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, reauthorization, or repeal of a tax described in Subsection (6)(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, reauthorization, or repeal under Subsection (6)(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 (6)(f) or (g), if an 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 (6)(e)(ii) from the county that annexes the annexing area. (ii) The notice described in Subsection (6)(e)(i)(B) shall state: (A) that the annexation described in Subsection (6)(e)(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 (6)(e)(ii)(A); (C) the effective date of the tax described in Subsection (6)(e)(ii)(A); and (D) the rate of the tax described in Subsection (6)(e)(ii)(A). (f) (i) If the billing period for a transaction begins before the effective date of the enactment of the tax under this section, 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 this section. (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 (6)(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 (6)(e)(i). (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (7) (a) If a county reauthorizes a tax under this part in accordance with Subsection (3)(a) or (5)(a)(ii), the county shall provide to the commission notice of the reauthorization that meets the requirements of Subsection (6)(b)(ii) at least 90 days before the first day of the calendar quarter in which the reauthorization first takes effect. (b) The commission may not enforce a tax under this part due for reauthorization unless the commission receives timely notice of the reauthorization as provided in Subsection (7)(a).7/1/2026 (1) (a) Subject to the other provisions of this section, a county legislative body may submit an opinion question to the residents of that county, by majority vote of all members of the legislative body, so that each resident of the county, except residents in municipalities that have already imposed a sales and use tax under Part 14, City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, has an opportunity to express the resident's opinion on the imposition of a local sales and use tax of .1% on the transactions described in Subsection 59-12-103(1) located within the county, to: (i) fund cultural facilities, recreational facilities, and zoological facilities, botanical organizations, cultural organizations, and zoological organizations, and rural radio stations, in that county; or (ii) provide funding for a botanical organization, cultural organization, or zoological organization to pay for use of a bus or facility rental if that use of the bus or facility rental is in furtherance of the botanical organization's, cultural organization's, or zoological organization's primary purpose. (b) The opinion question required by this section shall state:"Shall (insert the name of the county), Utah, be authorized to impose a .1% sales and use tax for (list the purposes for which the revenue collected from the sales and use tax shall be expended)?" (c) A county legislative body may not impose a tax under this section on: (i) the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104; (ii) sales and uses within a municipality that has already imposed a sales and use tax under Part 14, City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities; and (iii) except as provided in Subsection (1)(e), amounts paid or charged for food and food ingredients. (d) For purposes of this Subsection (1), the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215. (e) A county legislative body imposing a tax under this section shall impose the tax on the purchase price or sales price for amounts paid or charged for food and food ingredients if the food and food ingredients are sold as part of a bundled transaction attributable to food and food ingredients and tangible personal property other than food and food ingredients. (f) The election shall follow the procedures outlined in Title 11, Chapter 14, Local Government Bonding Act. (2) (a) If the county legislative body determines that a majority of the county's registered voters voting on the imposition of the tax have voted in favor of the imposition of the tax in accordance with Subsection (1), the county legislative body may impose the tax by a majority vote of all members of the legislative body on the transactions: (i) described in Subsection (1); and (ii) within the county, including the cities and towns located in the county, except those cities and towns that have already imposed a sales and use tax under Part 14, City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities. (b) A county legislative body may revise county ordinances to reflect statutory changes to the distribution formula or eligible recipients of revenue generated from a tax imposed under Subsection (2)(a) without submitting an opinion question to residents of the county. (3) (a) After the residents of a county of the third, fourth, fifth, or sixth class, as classified in Section 17-60-104, authorize a tax under this part in accordance with Subsection (1) for two consecutive 10-year periods, the tax may be reauthorized only by a majority vote of the members of the county legislative body. (b) For purposes of reauthorizing the tax in accordance with Subsection (3)(a), the county legislative body shall post the purposes for imposing the tax at least 24 hours before the meeting at which the county legislative body votes to reauthorize the tax. (4) Subject to Section 59-12-704, a county shall expend revenue collected from a tax imposed under Subsection (2) or (3): (a) to fund cultural facilities, recreational facilities, and zoological facilities located within the county or a city or town located in the county, except a city or town that has already imposed a sales and use tax under Part 14, City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities; (b) to fund ongoing operating expenses of: (i) recreational facilities described in Subsection (4)(a); (ii) botanical organizations, cultural organizations, and zoological organizations within the county; and (iii) rural radio stations within the county; and (c) (i) as stated in the opinion question described in Subsection (1) if the county authorizes the tax in accordance with Subsections (1) and (2); or (ii) for the purposes posted by the members of the county legislative body if the county legislative body reauthorizes the tax in accordance with Subsection (3). (5) (a) A tax authorized under this part shall be: (i) except as provided in Subsection (5)(b), administered, collected, enforced, and interpreted in accordance with: (A) the same procedures used to administer, collect, enforce, and interpret the tax under: (I) Part 1, Tax Collection; or (II) Part 2, Local Sales and Use Tax Act; and (B) Chapter 1, General Taxation Policies; and (ii) levied for a period of 10 years and may be reauthorized at the end of the 10-year period in accordance with this section. (b) A tax under this part is not subject to Subsections 59-12-205(2) and (4) through (6). (6) (a) For purposes of this Subsection (6): (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 (6)(c) or (d), and subject to Subsection (7), if a county enacts, reauthorizes, or repeals a tax under this part, the enactment, reauthorization, 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 (6)(b)(ii) from the county. (ii) The notice described in Subsection (6)(b)(i)(B) shall state: (A) that the county will enact, reauthorize, or repeal a tax under this part; (B) the statutory authority for the tax described in Subsection (6)(b)(ii)(A); (C) the effective date of the tax described in Subsection (6)(b)(ii)(A); and (D) if the county enacts or reauthorizes the tax described in Subsection (6)(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 or reauthorization of the tax under this section, the enactment or reauthorization 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 or reauthorization 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 this section. (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, reauthorization, or repeal of a tax described in Subsection (6)(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, reauthorization, or repeal under Subsection (6)(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 (6)(f) or (g), if an 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 (6)(e)(ii) from the county that annexes the annexing area. (ii) The notice described in Subsection (6)(e)(i)(B) shall state: (A) that the annexation described in Subsection (6)(e)(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 (6)(e)(ii)(A); (C) the effective date of the tax described in Subsection (6)(e)(ii)(A); and (D) the rate of the tax described in Subsection (6)(e)(ii)(A). (f) (i) If the billing period for a transaction begins before the effective date of the enactment of the tax under this section, 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 this section. (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 (6)(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 (6)(e)(i). (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (7) (a) If a county reauthorizes a tax under this part in accordance with Subsection (3)(a) or (5)(a)(ii), the county shall provide to the commission notice of the reauthorization that meets the requirements of Subsection (6)(b)(ii) at least 90 days before the first day of the calendar quarter in which the reauthorization first takes effect. (b) The commission may not enforce a tax under this part due for reauthorization unless the commission receives timely notice of the reauthorization as provided in Subsection (7)(a).
Utah Code § 59-7-208 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-208
§ 59-7-208. Provisions followed for purposes of tax collected.
Status: in_force

For the purposes of the taxes collected under this part, and interest and penalties arising in connection therewith, the provisions of Section 59-7-532 shall be followed.
Utah Code § 59-7-316 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-316
§ 59-7-316. Determination of compensation for inclusion in payroll factor.
Status: in_force

(1) Compensation is paid in this state if: (a) the individual's service is performed entirely within the state; (b) the individual's service is performed both within and without the state, but the service performed without the state is incidental to the individual's service within the state; or (c) some of the service is performed in the state and: (i) the base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the state; or (ii) the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state. (2) Whether compensation paid by an airline is paid in this state is determined as provided in this section, subject to the calculation required by Subsection 59-7-315(2).
Utah Code § 59-2a-602 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-602
§ 59-2a-602. Application -- Rulemaking authority.
Status: in_force

(1) An active duty claimant shall: (a) file an application as described in Subsection (2) in the year after the year during which the active duty claimant completes the qualifying active duty military service; and (b) if the active duty claimant meets the requirements of this section, claim one exemption only in the year the active duty claimant files the application. (2) (a) Except as provided in Section 59-2a-108 or Subsection (3), an active duty claimant shall, on or before September 1 of the calendar year for which the active duty claimant is applying for the exemption, file an application for an exemption with the county in which the active duty claimant resides on September 1 of that calendar year. (b) An application described in Subsection (2)(a) shall include: (i) a completed travel voucher or other satisfactory evidence of eligible military service; and (ii) a statement that lists the dates on which the 200 days of qualifying active duty military service began and ended. (c) A county that receives an application described in Subsection (2)(a) shall, within 30 days after the day on which the county received the application, provide the active duty claimant with a receipt that states that the county received the active duty claimant's application. (3) A county shall extend the September 1 application deadline by one additional year if the county legislative body determines that: (a) the active duty claimant or a member of the active duty claimant's immediate family had an illness or injury that prevented the active duty claimant from filing the application on or before the September 1 application deadline; (b) a member of the active duty claimant's immediate family died during the calendar year of the September 1 application deadline; (c) the active duty claimant was not physically present in the state for a time period of at least six consecutive months during the calendar year of the September 1 application deadline; or (d) the failure of the active duty claimant to file the application on or before the September 1 application deadline: (i) would be against equity or good conscience; and (ii) was beyond the reasonable control of the active duty claimant. (4) After issuing the receipt described in Subsection (2)(c), a county may not require an active duty claimant to file another application under Subsection (2)(a), except under the following circumstances: (a) a change in the active duty claimant's ownership of the active duty claimant's primary residence; or (b) a change in the active duty claimant's occupancy of the primary residence for which the active duty claimant claims an exemption under this section. (5) A county may verify that real property for which an active duty claimant applies for an exemption is the active duty claimant's primary residence. (6) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule: (a) establish procedures and requirements for amending an application described in Subsection (2); (b) for purposes of Subsection (3), define the terms: (i) "immediate family"; or (ii) "physically present"; or (c) for purposes of Subsection (3)(d), prescribe the circumstances under which the failure of an active duty claimant to file an application on or before the September 1 application deadline: (i) would be against equity or good conscience; and (ii) is beyond the reasonable control of an active duty claimant.
Utah Code § 59-31-302 — Utah Code / Title 59 / Chapter 59-31 / § 59-31-302
§ 59-31-302. Remittance of tax.
Status: in_force

1/1/2027 (1) (a) A retailer that collects the tax imposed on a specialized product shall remit to the commission, in an electronic format approved by the commission: (i) the tax due in the previous quarter; and (ii) the tax return. (b) The tax collected and the return are due on or before the last day of April, July, October, and January. (2) A retailer that sells a specialized product to a consumer shall maintain records to determine the amount of tax due under this part for a period of three years. (3) (a) A consumer that receives or purchases an untaxed specialized product for use or other consumption shall: (i) file with the commission, on a form provided by the commission, a statement showing the quantity and description of the specialized product subject to tax under this part; and (ii) pay the tax imposed by this part on the specialized product. (b) The consumer shall file the statement described in Subsection (3)(a) and pay the tax due on or before the last day of the month immediately following the month during which the consumer purchased an untaxed specialized product. (c) A consumer shall maintain records necessary to determine the amount of tax the consumer is liable to pay under this part for a period of three years after the day on which the consumer filed the statement required by this section. (4) A nonresident who imports an untaxed specialized product into the state does not need to file the statement described in Subsection (3) or pay the tax if the specialized product is for the nonresident's own use or consumption while in this state. (5) In addition to the tax required by this part, a retailer shall pay a penalty as provided in Section 59-1-401, plus interest at the rate and in the manner provided in Section 59-1-402, if a retailer subject to this section fails to: (a) pay the tax imposed by this part; (b) pay the tax on time; or (c) file a return or statement required by this part. (6) An overpayment of a tax imposed by this part shall accrue interest at the rate and in the manner provided in Section 59-1-402. (7) (a) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenue generated by the tax under this part. (b) The commission shall deposit the revenue generated by the tax imposed under this part into the Specialized Product Proceeds Restricted Account created in Section 59-31-401.1/1/2027 (1) (a) A retailer that collects the tax imposed on a specialized product shall remit to the commission, in an electronic format approved by the commission: (i) the tax due in the previous quarter; and (ii) the tax return. (b) The tax collected and the return are due on or before the last day of April, July, October, and January. (2) A retailer that sells a specialized product to a consumer shall maintain records to determine the amount of tax due under this part for a period of three years. (3) (a) A consumer that receives or purchases an untaxed specialized product for use or other consumption shall: (i) file with the commission, on a form provided by the commission, a statement showing the quantity and description of the specialized product subject to tax under this part; and (ii) pay the tax imposed by this part on the specialized product. (b) The consumer shall file the statement described in Subsection (3)(a) and pay the tax due on or before the last day of the month immediately following the month during which the consumer purchased an untaxed specialized product. (c) A consumer shall maintain records necessary to determine the amount of tax the consumer is liable to pay under this part for a period of three years after the day on which the consumer filed the statement required by this section. (4) A nonresident who imports an untaxed specialized product into the state does not need to file the statement described in Subsection (3) or pay the tax if the specialized product is for the nonresident's own use or consumption while in this state. (5) In addition to the tax required by this part, a retailer shall pay a penalty as provided in Section 59-1-401, plus interest at the rate and in the manner provided in Section 59-1-402, if a retailer subject to this section fails to: (a) pay the tax imposed by this part; (b) pay the tax on time; or (c) file a return or statement required by this part. (6) An overpayment of a tax imposed by this part shall accrue interest at the rate and in the manner provided in Section 59-1-402. (7) (a) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenue generated by the tax under this part. (b) The commission shall deposit the revenue generated by the tax imposed under this part into the Specialized Product Proceeds Restricted Account created in Section 59-31-401.
Utah Code § 59-7-531 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-531
§ 59-7-531. Venue of offenses -- Evidence.
Status: in_force

(1) The failure to do any act required by the provisions of this chapter shall be considered an act committed in part at the office of the commission. (2) The certificate of the commission that a tax has not been paid, that a return has not been filed, or that information has not been supplied, as required by or under the provisions of this chapter, shall be prima facie evidence that such tax has not been paid, that such return has not been filed, or that such information has not been supplied.
Utah Code § 59-14-508 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-508
§ 59-14-508. Federal laws to supersede these requirements.
Status: in_force

In the event federal legislation requiring warning labels on smokeless tobacco products is enacted, the requirements of that legislation shall supersede the requirements of Sections 59-14-501 through 59-14-507.
Utah Code § 59-10-514.1 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-514.1
§ 59-10-514.1. Definitions -- Requirement to file returns by electronic means -- Exceptions -- Waiver.
Status: in_force

(1) As used in this section: (a) "Electronic" is as defined in Section 59-12-102. (b) (i) Except as provided in Subsection (1)(b)(ii), "income tax return preparer" means an individual that prepares for compensation a return required to be filed by this chapter. (ii) "Income tax return preparer" does not include an individual who: (A) performs only one or more of the following relating to a return required to be filed by this chapter: (I) types the return; (II) reproduces the return; or (III) performs an action similar to Subsection (1)(b)(ii)(A)(I) or (II) as determined by the commission by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; or (B) prepares a return required to be filed by this chapter: (I) of the individual's employer or an officer or employee of the employer if the individual is regularly and continuously employed by that employer; (II) of any person if that individual is a fiduciary for that person; or (III) for a taxpayer in response to a tax order issued to that taxpayer. (c) "Prepare" means to prepare a substantial portion or more of a return required to be filed by this chapter. (d) (i) Except as provided in Subsection (1)(d)(ii), "qualifying return" means a return required to be filed by this chapter for any taxable year that begins on or after the January 1 described in Subsection (2)(c)(i). (ii) "Qualifying return" does not include: (A) an amended return; or (B) (I) a return filed for any taxable year that begins before the first day of the current taxable year; and (II) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules defining "current taxable year". (2) (a) Subject to Subsections (2)(b) and (c) and except as provided in Subsection (3), an income tax return preparer shall file all qualifying returns by electronic means if the income tax return preparer prepares in any calendar year beginning on or after January 1, 2005, a total of 101 or more returns required to be filed by this chapter. (b) (i) For purposes of Subsection (2)(a), if two or more income tax return preparers are affiliated with the same establishment, the total number of returns required to be filed by this chapter that are prepared in a calendar year beginning on or after January 1, 2005, by all of the income tax return preparers that are affiliated with that establishment shall be included in determining whether an income tax return preparer prepares in a calendar year beginning on or after January 1, 2005, a total of 101 or more returns required to be filed by this chapter. (ii) For purposes of Subsection (2)(b)(i), in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule determine the circumstances under which two or more income tax return preparers are affiliated with the same establishment. (c) If an income tax return preparer is required by this Subsection (2) to file all qualifying returns by electronic means, the income tax return preparer shall file those qualifying returns by electronic means: (i) beginning on January 1 of the first calendar year immediately following the day on which the income tax return preparer meets the requirements of this Subsection (2); and (ii) for all calendar years after the calendar year described in Subsection (2)(c)(i). (3) An income tax return preparer is not required to file a qualifying return by electronic means if: (a) a schedule required to be attached to the qualifying return cannot be filed by electronic means; (b) the taxpayer for which the qualifying return is prepared requests in writing that the income tax return preparer not file the qualifying return by electronic means; or (c) subject to Subsection (4), the commission waives for one or more qualifying returns filed by the income tax return preparer the requirement imposed by this section to file the qualifying returns by electronic means. (4) (a) For purposes of Subsection (3)(c), the commission may waive for one or more qualifying returns filed by an income tax return preparer the requirement imposed by this section to file the qualifying returns by electronic means if the income tax return preparer demonstrates to the commission that it would be an undue hardship to file the qualifying returns by electronic means. (b) For purposes of Subsection (4)(a) and in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall by rule define the circumstances that constitute an undue hardship to file a qualifying return by electronic means.
Utah Code § 59-10-1404 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1404
§ 59-10-1404. Character of an item of income, gain, loss, deduction, or credit.
Status: in_force

Regardless of whether or how an item of income, gain, loss, deduction, or credit is characterized for federal income tax purposes, that item of income, gain, loss, deduction, or credit is from the same source and incurred in the same manner for a pass-through entity taxpayer as if the item of income, gain, loss, deduction, or credit is: (1) realized directly from the source from which the item of income, gain, loss, deduction, or credit is realized by the pass-through entity; or (2) incurred in the same manner as incurred by the pass-through entity.
Utah Code § 59-10-508 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-508
§ 59-10-508. Returns with respect to common trust funds.
Status: in_force

Every bank or trust company maintaining a common trust fund shall make a return to the commission for each tax year in substantially the same form as it is required to make to the federal government.
Utah Code § 59-5-202 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-202
§ 59-5-202. Severance tax -- Rate -- Computation -- Annual exemption.
Status: in_force

(1) A person engaged in the business of mining or extracting metalliferous minerals in this state shall pay to the state a severance tax equal to 2.6% of the taxable value of all metals or metalliferous minerals sold or otherwise disposed of. (2) If the metals or metalliferous minerals are shipped outside the state, this constitutes a sale, and the finished metals or the recoverable units of finished metals from the metalliferous minerals shipped are subject to the severance tax. If the metals or metalliferous minerals are stockpiled, the tax is not applicable until they are sold or shipped out of state. For purposes of the tax imposed by this chapter, uranium concentrates shall be considered to be finished metals. The owner of the metals or metalliferous minerals that are stockpiled shall report to the commission annually, in a form acceptable to the commission, the amount of metalliferous minerals so stockpiled. Metals or metalliferous minerals that are stockpiled for more than two years, however, are subject to the severance tax. (3) An annual exemption from the payment of the tax imposed by this chapter upon the first $50,000 in gross value of the metalliferous mineral is allowed to each mine. (4) These taxes are in addition to all other taxes provided by law and are delinquent, unless otherwise deferred, on June 1 next succeeding the calendar year when the metalliferous mineral is produced and sold or delivered. (5) (a) As used in this Subsection (5): (i) "Great Salt Lake element or mineral" means a metalliferous mineral, metal, ore, chloride compound, potash, or salt mined or extracted from the brines of the Great Salt Lake. (ii) "Great Salt Lake elevation" means the same as that term is defined in Section 65A-17-101. (iii) "Great Salt Lake extraction operator" means a person who is engaged in the business of mining or extracting Great Salt Lake elements or minerals or metalliferous compounds from the brine of the Great Salt Lake. (iv) For purposes of each tax imposed under Subsection (5)(b), "incremental revenue" means the difference between the sum of the revenue collected for the fiscal year from each of the tax rates imposed under Subsection (5)(b) and the revenue collected for the fiscal year from the tax rate imposed under Subsection (1). (v) "Metalliferous compound" means a metalliferous mineral or a chloride compound or salt containing a metalliferous mineral. (b) Notwithstanding the exclusion for chloride compounds or salts from the definition of metalliferous minerals under Section 59-5-201 and in lieu of the severance tax imposed under Subsection (1), beginning with calendar year 2025, a Great Salt Lake extraction operator shall pay to the state a severance tax in accordance with the following: (i) for a Great Salt Lake extraction operator that is not a party or a third-party beneficiary to a voluntary agreement for water rights with an approved beneficial use by a division as defined in Section 73-3-30, a severance tax equal to 7.8% of the taxable value of Great Salt Lake elements or minerals or metalliferous compounds sold or otherwise disposed of; (ii) for a Great Salt Lake extraction operator that is not a party or a third-party beneficiary to a voluntary agreement for water rights with an approved beneficial use by a division as defined in Section 73-3-30, but does not use evaporative concentrations of Great Salt Lake brines in any stage of the extractive process, a severance tax equal to 2.6% of the taxable value of Great Salt Lake elements or minerals or metalliferous compounds sold or otherwise disposed of; (iii) for a Great Salt Lake extraction operator that is a party or a third-party beneficiary to a voluntary agreement for water rights with an approved beneficial use by a division as defined in Section 73-3-30 or beginning with calendar year 2025, for a Great Salt Lake extraction operator that enters a voluntary agreement with the state relating to water rights owned by the state: (A) a severance tax equal to 2.6% of the taxable value of Great Salt Lake elements or minerals sold or otherwise disposed of, if the Great Salt Lake elements or minerals are extracted during a calendar year when the Great Salt Lake elevation recorded in accordance with Section 65A-17-306 was at or above 4,198 feet in the prior calendar year; or (B) a severance tax does not apply to the taxable value of Great Salt Lake elements or minerals sold or otherwise disposed of, if those Great Salt Lake elements or minerals are sold or otherwise disposed of in a calendar year when the Great Salt Lake elevation recorded in accordance with Section 65A-17-306 was below 4,198 feet in the prior calendar year; or (iv) notwithstanding Subsection (5)(b)(iii), for a Great Salt Lake extraction operator that is a party or third-party beneficiary to a voluntary agreement for water rights with an approved beneficial use by a division as defined in Section 73-3-30, a severance tax equal to 2.6% of the taxable value of a metalliferous compound sold or otherwise disposed of under a royalty agreement issued under Subsection 65A-6-4(2)(d), entered into on or after May 1, 2024. (c) (i) Subject to Subsection (5)(c)(ii), the Division of Finance shall deposit the incremental revenue in accordance with Section 51-9-305. (ii) The Division of Finance shall consider the incremental revenue required to be deposited under Subsection (5)(c)(i) to be the first revenue collected under this chapter for the fiscal year. (iii) The Division of Finance shall deposit the incremental revenue that remains after making the deposit required by Subsection (5)(c)(i) into the Sovereign Lands Management Account created in Section 65A-5-1. (d) This Subsection (5) may not be interpreted to: (i) excuse a person from paying a severance tax in accordance with the other provisions of this part; or (ii) void a mineral lease or royalty agreement. (e) A person extracting metalliferous minerals, including a metalliferous compound, from the brine of the Great Salt Lake is subject to the payment of a royalty agreement under Section 65A-6-4 and the payment of a severance tax under this part.
Utah Code § 59-2-1329 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1329
§ 59-2-1329. Right to injunction limited.
Status: in_force

This remedy supersedes the remedy of injunction and all other remedies which might be invoked to prevent the collection of taxes alleged to be unlawfully levied or demanded, unless the court finds that the remedy provided is inadequate, in which case the injunctive proceedings under Section 59-2-1326 apply.
Utah Code § 59-2-507 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-507
§ 59-2-507. Land included as agricultural -- Site of residence excluded -- Taxation of structures and site of residence.
Status: in_force

(1) (a) Land under barns, sheds, silos, cribs, greenhouses and like structures, lakes, dams, ponds, streams, and irrigation ditches and like facilities is included in determining the total area of land actively devoted to agricultural use. (b) Land that is under a residence and land used in connection with a residence is excluded from the determination described in Subsection (1)(a). (2) The following shall be valued, assessed, and taxed using the same standards, methods, and procedures that apply to other taxable structures and other land in the county: (a) a structure, except as provided in Subsection (3), that is located on land in agricultural use; (b) a residence and the land on which the residence is located; and (c) land used in connection with a residence. (3) A high tunnel, as defined in Section 10-20-613, is exempt from assessment for taxation purposes.
Utah Code § 59-12-102.3 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-102.3
§ 59-12-102.3. Authority to enter into agreement -- Delegates.
Status: in_force

(1) The commission may apply to the governing board for the state to become a party to the agreement. (2) If the state becomes a party to the agreement, the commission may: (a) establish standards for certification of a: (i) certified automated system; and (ii) certified service provider; (b) act jointly with other states that are parties to the agreement to establish performance standards for multistate sellers; and (c) take other actions reasonably required to implement provisions of the agreement: (i) if those actions are not in conflict with statute; and (ii) subject to Subsection (2)(c)(i), including: (A) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, adopting administrative rules; and (B) in furtherance of the agreement, jointly procuring goods or services with other states that are parties to the agreement. (3) Subject to Subsection (4), delegates shall be appointed to the governing board of the agreement to: (a) assist in implementing the provisions of the agreement; and (b) address other matters as determined by the governing board. (4) Delegates shall be appointed as follows: (a) two delegates shall be legislators appointed by mutual consent of the speaker of the House of Representatives and the president of the Senate; and (b) two delegates shall be appointed by the governor, at least one of whom shall be from the commission.
Utah Code § 59-2-1308.5 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1308.5
§ 59-2-1308.5. Equal payment agreements.
Status: in_force

(1) (a) The commission may enter into an agreement with a commercial or industrial taxpayer to provide for equal, or approximately equal, property tax payments over a reasonable period of years, not to exceed 20 years, if: (i) the payment schedule is based on an accepted valuation methodology that reasonably estimates the property's anticipated fair market value over the period of the proposed equal payments; (ii) the agreement includes a provision making the initial equal payment schedule subject to an annual adjustment, as necessary, to account for differences between the property's fair market value as of the annual lien date and the property's fair market value that formed the basis of the initial equal payment schedule; (iii) the commission, the taxpayer, and each affected taxing entity approve the agreement; and (iv) the total amount the taxpayer pays under the agreement is no less than the amount the taxpayer would have paid in the absence of the agreement. (b) A taxing entity may not approve an agreement under this section on behalf of another taxing entity. (2) (a) Subject to Subsection (2)(b), a tax lien under this chapter against the taxpayer's property is not affected by a payment pursuant to an agreement under this section to the extent of the difference between the amount the taxpayer would have been required to pay in the absence of the agreement and the amount of the payment under the agreement. (b) For purposes of enforcing a tax lien under this chapter, a taxpayer's failure to pay the full amount of taxes that the taxpayer would have been required to pay in the absence of an agreement under this section does not constitute a failure to pay the full amount of taxes owing: (i) if the taxpayer pays the full amount of the payment owing under the agreement; and (ii) unless the taxpayer: (A) files for bankruptcy; (B) transfers ownership of the property that is the subject of the property taxes; or (C) has a change in ownership and the new owner does not assume all responsibility and liability under the agreement. (3) (a) The commission may revise, accelerate, or cancel an equal payment agreement under this section to the same extent and for the same reasons that the commission may revise, accelerate, or cancel an installment agreement under Section 59-1-1004. (b) The commission shall give the taxpayer reasonable notice of its intent to revise or cancel an equal payment agreement under this section. (4) The commission shall promulgate rules to ensure that tax revenue derived from payments pursuant to an agreement under this section do not affect the calculation of the certified tax rate under Section 59-2-924. (5) If the commission or a taxing entity enters into an equal payment agreement under this section: (a) the commission shall annually provide an electronic report to the Revenue and Taxation Interim Committee on the effects of equal payment agreements under this section; and (b) the Revenue and Taxation Interim Committee shall annually review and assess the effects of equal payment agreements under this section.
Utah Code § 59-12-603 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-603
§ 59-12-603. County tax -- Bases -- Rates -- Use of revenue -- Adoption of ordinance required -- Advisory board -- Administration -- Collection -- Administrative charge -- Distribution -- Enactment or repeal of tax or tax rate change -- Effective date -- Notice requirements.
Status: in_force

7/1/2026 (1) (a) In addition to any other taxes, a county legislative body may impose, as provided in this part, a tax as follows: (i) except as provided in Subsection (1)(c): (A) a county legislative body may impose a tax of not to exceed 3% on short-term rentals of motor vehicles; and (B) a county legislative body imposing a tax under Subsection (1)(a)(i)(A) may, in addition to imposing the tax under Subsection (1)(a)(i)(A), impose a tax of not to exceed 4% on short-term rentals of motor vehicles; (ii) a county legislative body may impose a tax of not to exceed 7% on short-term rentals of off-highway vehicles and recreational vehicles; (iii) a county legislative body may impose a tax of not to exceed 1% of sales of: (A) alcoholic beverages, food and food ingredients, or prepared food sold by a restaurant; and (B) customized prepared food sold by a convenience store, a gas station, or a grocery store; (iv) a county legislative body of a county of the first class, as classified in Section 17-60-104, may impose a tax of not to exceed .5% on charges for the accommodations and services described in Subsection 59-12-103(1)(i); and (v) if a county legislative body imposes a tax under Subsection (1)(a)(i), a tax at the same rate applies to car sharing of less than 30 days. (b) A county legislative body that imposes a tax under this Subsection (1) shall comply with the reporting requirements described in Sections 17-78-704 and 17E-2-406. (c) A motor vehicle is exempt from a tax under this Subsection (1) if: (i) the motor vehicle has a gross vehicle weight rating of 14,001 pounds or more; (ii) the motor vehicle is rented as a personal household goods moving van; or (iii) 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. (2) (a) Subject to Subsection (2)(c), a county may use revenue from the imposition of a tax under Subsection (1) for: (i) financing tourism promotion; and (ii) the development, operation, and maintenance of: (A) an airport facility; (B) a convention facility; (C) a cultural facility; (D) a recreation facility; or (E) a tourist facility. (b) (i) In addition to the uses described in Subsection (2)(a) and subject to Subsection (2)(b)(ii), a county of the fourth, fifth, or sixth class, as classified in Section 17-60-104, or a county with a population density of fewer than 15 people per square mile may expend the revenue from the imposition of a tax under Subsections (1)(a)(i) and (ii) on the following activities to mitigate the impacts of tourism: (A) solid waste disposal; (B) search and rescue activities; (C) law enforcement activities; (D) emergency medical services; or (E) fire protection services. (ii) A county may only expend the revenue as outlined in Subsection (2)(b)(i) if the county's tourism tax advisory board created under Subsection 17-31-8(1)(a) has prioritized the use of revenue to mitigate the impacts of tourism. (c) A county of the first class, as classified in Section 17-60-104, shall expend at least $450,000 each year of the revenue from the imposition of a tax authorized by Subsection (1)(a)(iv) within the county to fund a marketing and ticketing system designed to: (i) promote tourism in ski areas within the county by persons that do not reside within the state; and (ii) combine the sale of: (A) ski lift tickets; and (B) accommodations and services described in Subsection 59-12-103(1)(i). (3) A tax imposed under this part may be pledged as security for bonds, notes, or other evidences of indebtedness incurred by a county, city, or town under Title 11, Chapter 14, Local Government Bonding Act, or a community reinvestment agency under Title 17C, Chapter 1, Part 5, Agency Bonds, to finance: (a) an airport facility; (b) a convention facility; (c) a cultural facility; (d) a recreation facility; or (e) a tourist facility. (4) (a) To impose a tax under Subsection (1), the county legislative body shall adopt an ordinance imposing the tax. (b) The ordinance under Subsection (4)(a) shall include provisions substantially the same as those contained in Part 1, Tax Collection, except that the tax shall be imposed only on those items and sales described in Subsection (1). (c) The name of the county as the taxing agency shall be substituted for that of the state where necessary, and an additional license is not required if one has been or is issued under Section 59-12-106. (5) To maintain in effect a tax ordinance adopted under this part, each county legislative body shall adopt, within 30 days of any amendment of any applicable provisions of Part 1, Tax Collection, amendments to the county's tax ordinance to conform with the applicable amendments to Part 1, Tax Collection. (6) (a) Regardless of whether a county of the first class, as classified in Section 17-60-104, creates a tourism tax advisory board in accordance with Section 17-78-706, the county legislative body shall create a tax advisory board in accordance with this Subsection (6). (b) The tax advisory board shall be composed of nine members appointed as follows: (i) four members shall be residents of a county of the first class, as classified in Section 17-60-104, appointed by the county legislative body; and (ii) subject to Subsections (6)(c) and (d), five members shall be mayors of cities or towns within the county of the first class, as classified in Section 17-60-104, appointed by an organization representing all mayors of cities and towns within the county of the first class, as classified in Section 17-60-104. (c) Five members of the tax advisory board constitute a quorum. (d) The county legislative body of the county of the first class, as classified in Section 17-60-104, shall determine: (i) terms of the members of the tax advisory board; (ii) procedures and requirements for removing a member of the tax advisory board; (iii) voting requirements, except that action of the tax advisory board shall be by at least a majority vote of a quorum of the tax advisory board; (iv) chairs or other officers of the tax advisory board; (v) the procedures for calling meetings and the frequency of meetings; and (vi) the compensation, if any, of members of the tax advisory board. (e) The tax advisory board under this Subsection (6) shall advise the county legislative body of the county of the first class, as classified in Section 17-60-104, on the expenditure of revenue collected within the county from the taxes described in Subsection (1). (7) (a) Except as provided in Subsection (7)(b), a tax authorized under this part shall be administered, collected, enforced, and interpreted in accordance with: (i) the same procedures used to administer, collect, enforce, and interpret the tax under: (A) Part 1, Tax Collection; or (B) Part 2, Local Sales and Use Tax Act; and (ii) Chapter 1, General Taxation Policies. (b) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or Subsections 59-12-205(2) and (4) through (6). (c) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission receives from a tax under this part. (8) (a) The commission shall distribute the revenue for a tax imposed in accordance with Subsection (1), other than in accordance with Subsection (1)(a)(i)(B), to the county imposing the tax. (b) The commission shall distribute the revenue generated by the tax imposed in accordance with Subsection (1)(a)(i)(B) to each county imposing a tax in accordance with Subsection (1)(a)(i)(B) according to the following formula: (i) the commission shall distribute 70% of the revenue based on the percentages generated by dividing the revenue collected by each county under Subsection (1)(a)(i)(B) by the total revenue collected by all counties under Subsection (1)(a)(i)(B); and (ii) the commission shall distribute 30% of the revenue based on the percentages generated by dividing the population of each county collecting a tax under Subsection (1)(a)(i)(B) by the total population of all counties collecting a tax under Subsection (1)(a)(i)(B). (c) Population for purposes of Subsection (8)(b) 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. (9) (a) For purposes of this Subsection (9): (i) "Annexation" means an annexation to a county under Title 17, Chapter 61, Part 3, County Annexation. (ii) "Annexing area" means an area that is annexed into a county. (b) (i) Except as provided in Subsection (9)(c), if a county enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal, or change shall take effect: (A) on the first day of a calendar quarter; and (B) after a 90-day period beginning on the day on which the commission receives notice meeting the requirements of Subsection (9)(b)(ii) from the county. (ii) The notice described in Subsection (9)(b)(i)(B) shall state: (A) that the county will enact or repeal a tax or change the rate of a tax under this part; (B) the statutory authority for the tax described in Subsection (9)(b)(ii)(A); (C) the effective date of the tax described in Subsection (9)(b)(ii)(A); and (D) if the county enacts the tax or changes the rate of the tax described in Subsection (9)(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 or the tax rate increase imposed under Subsection (1), the enactment of the tax or the tax rate increase shall take effect on the first day of the first billing period that begins after the effective date of the enactment of the tax or the tax rate increase. (ii) If the billing period for a transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under Subsection (1), the repeal of the tax or the tax rate decrease shall take effect on the first day of the last billing period that began before the effective date of the repeal of the tax or the tax rate decrease. (d) (i) Except as provided in Subsection (9)(e), if the annexation will result in the enactment, repeal, or change in the rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take effect: (A) on the first day of a calendar quarter; and (B) after a 90-day period beginning on the day on which the commission receives notice meeting the requirements of Subsection (9)(d)(ii) from the county that annexes the annexing area. (ii) The notice described in Subsection (9)(d)(i)(B) shall state: (A) that the annexation described in Subsection (9)(d)(i) will result in an enactment, repeal, or change in the rate of a tax under this part for the annexing area; (B) the statutory authority for the tax described in Subsection (9)(d)(ii)(A); (C) the effective date of the tax described in Subsection (9)(d)(ii)(A); and (D) if the county enacts the tax or changes the rate of the tax described in Subsection (9)(d)(ii)(A), the rate of the tax. (e) (i) If the billing period for a transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under Subsection (1), the enactment of the tax or the tax rate increase shall take effect on the first day of the first billing period that begins after the effective date of the enactment of the tax or the tax rate increase. (ii) If the billing period for a transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under Subsection (1), the repeal of the tax or the tax rate decrease shall take effect on the first day of the last billing period that began before the effective date of the repeal of the tax or the tax rate decrease.7/1/2026 (1) (a) In addition to any other taxes, a county legislative body may impose, as provided in this part, a tax as follows: (i) except as provided in Subsection (1)(c): (A) a county legislative body may impose a tax of not to exceed 3% on short-term rentals of motor vehicles; and (B) a county legislative body imposing a tax under Subsection (1)(a)(i)(A) may, in addition to imposing the tax under Subsection (1)(a)(i)(A), impose a tax of not to exceed 4% on short-term rentals of motor vehicles; (ii) a county legislative body may impose a tax of not to exceed 7% on short-term rentals of off-highway vehicles and recreational vehicles; (iii) a county legislative body may impose a tax of not to exceed 1% of sales of: (A) alcoholic beverages, food and food ingredients, or prepared food sold by a restaurant; and (B) customized prepared food sold by a convenience store, a gas station, or a grocery store; (iv) a county legislative body of a county of the first class, as classified in Section 17-60-104, may impose a tax of not to exceed .5% on charges for the accommodations and services described in Subsection 59-12-103(1)(i); and (v) if a county legislative body imposes a tax under Subsection (1)(a)(i), a tax at the same rate applies to car sharing of less than 30 days. (b) A county legislative body that imposes a tax under this Subsection (1) shall comply with the reporting requirements described in Sections 17-78-704 and 17E-2-406. (c) A motor vehicle is exempt from a tax under this Subsection (1) if: (i) the motor vehicle has a gross vehicle weight rating of 14,001 pounds or more; (ii) the motor vehicle is rented as a personal household goods moving van; or (iii) 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. (2) (a) Subject to Subsection (2)(c), a county may use revenue from the imposition of a tax under Subsection (1) for: (i) financing tourism promotion; and (ii) the development, operation, and maintenance of: (A) an airport facility; (B) a convention facility; (C) a cultural facility; (D) a recreation facility; or (E) a tourist facility. (b) (i) In addition to the uses described in Subsection (2)(a) and subject to Subsection (2)(b)(ii), a county of the fourth, fifth, or sixth class, as classified in Section 17-60-104, or a county with a population density of fewer than 15 people per square mile may expend the revenue from the imposition of a tax under Subsections (1)(a)(i) and (ii) on the following activities to mitigate the impacts of tourism: (A) solid waste disposal; (B) search and rescue activities; (C) law enforcement activities; (D) emergency medical services; or (E) fire protection services. (ii) A county may only expend the revenue as outlined in Subsection (2)(b)(i) if the county's tourism tax advisory board created under Subsection 17-31-8(1)(a) has prioritized the use of revenue to mitigate the impacts of tourism. (c) A county of the first class, as classified in Section 17-60-104, shall expend at least $450,000 each year of the revenue from the imposition of a tax authorized by Subsection (1)(a)(iv) within the county to fund a marketing and ticketing system designed to: (i) promote tourism in ski areas within the county by persons that do not reside within the state; and (ii) combine the sale of: (A) ski lift tickets; and (B) accommodations and services described in Subsection 59-12-103(1)(i). (3) A tax imposed under this part may be pledged as security for bonds, notes, or other evidences of indebtedness incurred by a county, city, or town under Title 11, Chapter 14, Local Government Bonding Act, or a community reinvestment agency under Title 17C, Chapter 1, Part 5, Agency Bonds, to finance: (a) an airport facility; (b) a convention facility; (c) a cultural facility; (d) a recreation facility; or (e) a tourist facility. (4) (a) To impose a tax under Subsection (1), the county legislative body shall adopt an ordinance imposing the tax. (b) The ordinance under Subsection (4)(a) shall include provisions substantially the same as those contained in Part 1, Tax Collection, except that the tax shall be imposed only on those items and sales described in Subsection (1). (c) The name of the county as the taxing agency shall be substituted for that of the state where necessary, and an additional license is not required if one has been or is issued under Section 59-12-106. (5) To maintain in effect a tax ordinance adopted under this part, each county legislative body shall adopt, within 30 days of any amendment of any applicable provisions of Part 1, Tax Collection, amendments to the county's tax ordinance to conform with the applicable amendments to Part 1, Tax Collection. (6) (a) Regardless of whether a county of the first class, as classified in Section 17-60-104, creates a tourism tax advisory board in accordance with Section 17-78-706, the county legislative body shall create a tax advisory board in accordance with this Subsection (6). (b) The tax advisory board shall be composed of nine members appointed as follows: (i) four members shall be residents of a county of the first class, as classified in Section 17-60-104, appointed by the county legislative body; and (ii) subject to Subsections (6)(c) and (d), five members shall be mayors of cities or towns within the county of the first class, as classified in Section 17-60-104, appointed by an organization representing all mayors of cities and towns within the county of the first class, as classified in Section 17-60-104. (c) Five members of the tax advisory board constitute a quorum. (d) The county legislative body of the county of the first class, as classified in Section 17-60-104, shall determine: (i) terms of the members of the tax advisory board; (ii) procedures and requirements for removing a member of the tax advisory board; (iii) voting requirements, except that action of the tax advisory board shall be by at least a majority vote of a quorum of the tax advisory board; (iv) chairs or other officers of the tax advisory board; (v) the procedures for calling meetings and the frequency of meetings; and (vi) the compensation, if any, of members of the tax advisory board. (e) The tax advisory board under this Subsection (6) shall advise the county legislative body of the county of the first class, as classified in Section 17-60-104, on the expenditure of revenue collected within the county from the taxes described in Subsection (1). (7) (a) Except as provided in Subsection (7)(b), a tax authorized under this part shall be administered, collected, enforced, and interpreted in accordance with: (i) the same procedures used to administer, collect, enforce, and interpret the tax under: (A) Part 1, Tax Collection; or (B) Part 2, Local Sales and Use Tax Act; and (ii) Chapter 1, General Taxation Policies. (b) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or Subsections 59-12-205(2) and (4) through (6). (c) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission receives from a tax under this part. (8) (a) The commission shall distribute the revenue for a tax imposed in accordance with Subsection (1), other than in accordance with Subsection (1)(a)(i)(B), to the county imposing the tax. (b) The commission shall distribute the revenue generated by the tax imposed in accordance with Subsection (1)(a)(i)(B) to each county imposing a tax in accordance with Subsection (1)(a)(i)(B) according to the following formula: (i) the commission shall distribute 70% of the revenue based on the percentages generated by dividing the revenue collected by each county under Subsection (1)(a)(i)(B) by the total revenue collected by all counties under Subsection (1)(a)(i)(B); and (ii) the commission shall distribute 30% of the revenue based on the percentages generated by dividing the population of each county collecting a tax under Subsection (1)(a)(i)(B) by the total population of all counties collecting a tax under Subsection (1)(a)(i)(B). (c) Population for purposes of Subsection (8)(b) 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. (9) (a) For purposes of this Subsection (9): (i) "Annexation" means an annexation to a county under Title 17, Chapter 61, Part 3, County Annexation. (ii) "Annexing area" means an area that is annexed into a county. (b) (i) Except as provided in Subsection (9)(c), if a county enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal, or change shall take effect: (A) on the first day of a calendar quarter; and (B) after a 90-day period beginning on the day on which the commission receives notice meeting the requirements of Subsection (9)(b)(ii) from the county. (ii) The notice described in Subsection (9)(b)(i)(B) shall state: (A) that the county will enact or repeal a tax or change the rate of a tax under this part; (B) the statutory authority for the tax described in Subsection (9)(b)(ii)(A); (C) the effective date of the tax described in Subsection (9)(b)(ii)(A); and (D) if the county enacts the tax or changes the rate of the tax described in Subsection (9)(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 or the tax rate increase imposed under Subsection (1), the enactment of the tax or the tax rate increase shall take effect on the first day of the first billing period that begins after the effective date of the enactment of the tax or the tax rate increase. (ii) If the billing period for a transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under Subsection (1), the repeal of the tax or the tax rate decrease shall take effect on the first day of the last billing period that began before the effective date of the repeal of the tax or the tax rate decrease. (d) (i) Except as provided in Subsection (9)(e), if the annexation will result in the enactment, repeal, or change in the rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take effect: (A) on the first day of a calendar quarter; and (B) after a 90-day period beginning on the day on which the commission receives notice meeting the requirements of Subsection (9)(d)(ii) from the county that annexes the annexing area. (ii) The notice described in Subsection (9)(d)(i)(B) shall state: (A) that the annexation described in Subsection (9)(d)(i) will result in an enactment, repeal, or change in the rate of a tax under this part for the annexing area; (B) the statutory authority for the tax described in Subsection (9)(d)(ii)(A); (C) the effective date of the tax described in Subsection (9)(d)(ii)(A); and (D) if the county enacts the tax or changes the rate of the tax described in Subsection (9)(d)(ii)(A), the rate of the tax. (e) (i) If the billing period for a transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under Subsection (1), the enactment of the tax or the tax rate increase shall take effect on the first day of the first billing period that begins after the effective date of the enactment of the tax or the tax rate increase. (ii) If the billing period for a transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under Subsection (1), the repeal of the tax or the tax rate decrease shall take effect on the first day of the last billing period that began before the effective date of the repeal of the tax or the tax rate decrease.
Utah Code § 59-14-304 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-304
§ 59-14-304. Transitional inventory tax on tobacco products -- Penalties and interest for failure to comply.
Status: in_force

(1) In addition to the tax described in Section 59-14-302, there is imposed, beginning on July 1, 2010, an inventory tax on all tobacco products subject to the tax described in Section 59-14-302, upon the sale, use, or storage of those tobacco products in the state, as follows: (a) the tax imposed in this section applies only to tobacco products sold, used, or stored in the state on or after July 1, 2010: (i) for which the tax was paid at the tax rate imposed under Section 59-14-302 that was applicable on June 30, 2010; and (ii) for which the tax imposed in this section has not been paid; and (b) the tax imposed in this section is equal to the difference between: (i) the tax imposed on those tobacco products under Section 59-14-302, beginning on July 1, 2010; and (ii) the tax imposed on those tobacco products under Section 59-14-302 on or before June 30, 2010. (2) The tax imposed in this section shall be paid by the manufacturer, jobber, distributor, wholesaler, or retailer. (3) A person described in Subsection (2) shall remit the tax imposed in this section, in a return prescribed by the commission, on or before July 31, 2010. (4) Failure of a person to comply with the requirements of this section subjects the person to the penalties and interest described in Sections 59-1-401 and 59-1-402. (5) The commission may not waive the interest or penalties imposed on a person for failure to comply with the requirements of this section.
Utah Code § 59-30-101 — Utah Code / Title 59 / Chapter 59-30 / § 59-30-101
§ 59-30-101. Definitions.
Status: in_force

As used in this chapter: (1) "Charging station" means equipment designed to deliver electric energy to an electric vehicle for a fee. (2) "Charging station operator" means a person who owns or operates a charging station in the state. (3) "Charging station subscription" means a service for which a person pays a charging station operator a subscription fee for a reduced charging rate or unlimited charging during the subscription period. (4) "Electric vehicle" means a qualifying electric vehicle or qualifying plug-in hybrid vehicle. (5) "Qualifying electric vehicle" means the same as that term is defined in Section 11-42a-102. (6) "Qualifying plug-in hybrid vehicle" means the same as that term is defined in Section 11-42a-102.
Utah Code § 59-38-102 — Utah Code / Title 59 / Chapter 59-38 / § 59-38-102
§ 59-38-102. Definitions.
Status: in_force

10/1/2026As used in this chapter: (1) "Covered entity" means a commercial entity that is required to perform age verification under Section 78B-3-1002. (2) "Covered transaction" means amounts paid to or charged by a covered entity for access to digital images, digital audio-visual works, digital audio works, digital books, or gaming services, including the streaming of or subscription for access to digital images, digital audio-visual works, digital audio works, digital books, or gaming services regardless of: (a) the delivery method; or (b) whether the amount paid or charged for access provides a right to: (i) single-use access to the digital images, digital audio-visual works, digital audio works, digital books, or gaming services; or (ii) access to the digital images, digital audio-visual works, digital audio works, digital books, or gaming services through a subscription, including a right that terminates upon the occurrence of a condition. (3) "Division" means the Division of Consumer Protection created in Section 13-2-1.
Utah Code § 59-14-203 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-203
§ 59-14-203. Failure to obtain a license -- Penalty.
Status: in_force

1/1/2027 (1) Any person engaging in the business of manufacturing, importing, distributing, or selling or offering to sell cigarettes without holding a valid license that is currently not suspended or revoked is guilty of a class B misdemeanor for each offense. (2) A person who violates Subsection (1) is subject to an administrative fine of $1,000 to be collected by the commission.
Utah Code § 59-36-203 — Utah Code / Title 59 / Chapter 59-36 / § 59-36-203
§ 59-36-203. Notifications -- Redisclosure -- Use of excess tax increment -- Termination of tax increment.
Status: in_force

(1) A TIF entity that submits the required information under Section 59-36-201 may engage in a specified event according to: (a) the statutory requirements governing the TIF entity; and (b) this section. (2) (a) Except as provided in Subsection (2)(b), a TIF entity described in Subsection (1) shall notify: (i) within 30 calendar days, all taxing entities that will be affected by a planned tax increment area: (A) for which the TIF entity has submitted the information required under Section 59-36-201; and (B) that the TIF entity intends to trigger tax increment; (ii) the collecting entities no later than December 31 the year before the TIF entity intends to begin receiving property tax increment; and (iii) the commission no later than 180 days before the beginning of the fiscal quarter during which the TIF entity intends to begin receiving sales and use tax increment. (b) If the TIF entity is required to comply with a different notification time period than the time periods described in Subsection (2)(a), the TIF entity shall comply with the notification period that provides the greater amount of time for notification. (3) (a) If a TIF entity does not engage in a specified event within five years after the day on which the TIF entity submits the information required by Section 59-36-201, the TIF entity shall: (i) hold a new authorization meeting, with updated information if applicable; and (ii) submit the information required by Section 59-36-201. (b) (i) If a TIF entity's disclosure includes all the information required by this Subsection (3), the TIF entity may engage in a specified event. (ii) If the program manager notifies the TIF entity of a deficiency in the disclosure, the TIF entity shall provide the requested additional disclosure information. (iii) A TIF entity that receives a request from the program manager under Subsection (3)(b)(ii) shall respond to the request. (4) (a) A local entity that receives more tax increment than projected is required to use the additional or excess revenue to defease any bond the local entity issued or accelerate repayment of any debts the local entity incurred if the bond or debt does not have any penalty or prohibition on defeasance of the bond or acceleration of the debt repayment. (b) A TIF entity may not use tax increment for any purpose other than the purpose described in the disclosure. (c) (i) A TIF entity is responsible for monitoring the TIF entity's receipt of tax increment and notifying taxing entities and collecting entities when the TIF entity is approaching, has met, or has exceeded the amount of tax increment stated in the disclosure. (ii) A TIF entity that receives more than the amount of tax increment stated in the disclosure: (A) shall immediately inform the county auditor, the county assessor, and the commission; (B) shall be responsible for ensuring the excess tax increment is returned to the appropriate taxing entities; and (C) may request assistance from the county and the commission in fulfilling the duty described in Subsection (4)(c)(ii)(B). (5) At the end of a collection time period, or upon receipt of the amount of tax increment stated in a disclosure, the TIF entity may not receive tax increment. (6) A TIF entity shall comply with the requirements of this part for any additional or subsequent specified event.
Utah Code § 59-1-203 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-203
§ 59-1-203. Conflicts of interest -- Salaries -- Ethics.
Status: in_force

(1) No person appointed as a member of the commission may hold any other office under the laws of this state, the government of the United States, or any other state. Each member shall devote full time to the duties of the office and may not hold any other position of trust or profit under the Constitution nor engage in any other occupation that would create a direct conflict with the duties of a commissioner. (2) The salaries of the commissioners shall be established by the governor within the salary range fixed by the Legislature in Title 67, Chapter 22, State Officer Compensation. Commissioners shall also be allowed expenses as provided by law. (3) No commissioner, executive director, or consultant shall engage in political or charitable fund raising activities. Commissioners and commission employees are governed by Title 67, Chapter 16, Utah Public Officers' and Employees' Ethics Act. (4) A commissioner shall comply with the conflict of interest provisions described in Title 63G, Chapter 24, Part 3, Conflicts of Interest.
Utah Code § 59-22-301 — Utah Code / Title 59 / Chapter 59-22 / § 59-22-301
§ 59-22-301. Construction of this part.
Status: in_force

This part sets forth definitions in the Master Settlement Agreement that are cross-referenced in Part 2, Model Tobacco Settlement Statute. This part is intended for convenience only and may not be construed as substantively or otherwise altering Part 2, Model Tobacco Settlement Statute, or the Master Settlement Agreement. Where Part 2, Model Tobacco Settlement Statute, instructs that a term be given the same definition as that term is given in the Master Settlement Agreement, the definition shall be that set forth in the Master Settlement Agreement, as it may be amended from time to time.
Utah Code § 59-23-7 — Utah Code / Title 59 / Chapter 59-23 / § 59-23-7
§ 59-23-7. Rules.
Status: in_force

In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement and enforce this chapter.
Utah Code § 59-7-511 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-511
§ 59-7-511. Penalty added to underpayments.
Status: in_force

A penalty shall be added to underpayments of tax as provided in Section 59-1-401.
Utah Code § 59-12-2406 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2406
§ 59-12-2406. Purchaser relief from liability.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay an emergency services tax or an underpayment of the emergency services tax if: (i) the purchaser's seller or certified service provider relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement; or (ii) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement. (b) For purposes of Subsection (1)(a), a purchaser is not relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if the purchaser's, the purchaser's seller's, or the purchaser's certified service provider's reliance on incorrect data provided by the commission is a result of conduct that is: (i) fraudulent; (ii) intentional; or (iii) willful. (2) In addition to the relief from a penalty described in Subsection (1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a tax due under this part or an underpayment if: (a) the purchaser's seller or certified service provider relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term that is in the library of definitions and that is listed as taxable or exempt, included in or excluded from "sales price," or included in or excluded from a definition; or (b) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term that is in the library of definitions and that is listed as taxable or exempt, included in or excluded from "sales price," or included in or excluded from a definition.
Utah Code § 59-33-301 — Utah Code / Title 59 / Chapter 59-33 / § 59-33-301
§ 59-33-301. Administration, collection, and enforcement of tax -- Rulemaking.
Status: in_force

The commission shall administer, collect, and enforce a tax under this chapter in accordance with Chapter 1, General Taxation Policies.
Utah Code § 59-12-104.11 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-104.11
§ 59-12-104.11. Sales tax due for motor vehicle with adaptive driving equipment.
Status: in_force

1/1/2027 (1) An owner of a motor vehicle with adaptive driving equipment installed may claim the sales tax exemption described in Subsection 59-12-104(99) at the time of purchase if the owner purchases the motor vehicle from a vehicle dealer. (2) A vehicle dealer shall collect sales tax required by this chapter on the purchase price of the vehicle after subtracting the amount of the purchase price attributed to the adaptive driving equipment. (3) (a) A vehicle dealer shall state the purchase price attributed to the adaptive driving equipment on the contract of sale. (b) The vehicle dealer shall retain the contract of sale described in Subsection (3)(a) for the same period of time a vehicle dealer is required to keep books and records under Section 59-1-1406.
Utah Code § 59-12-2212.1 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2212.1
§ 59-12-2212.1. Transition provisions.
Status: in_force

Notwithstanding any other provision of this part, a county, city, or town legislative body is not required to submit an opinion question to the county's, city's, or town's registered voters in accordance with Section 59-12-2208 and is not required to provide notice to the commission in accordance with Section 59-12-2209 if: (1) (a) on June 30, 2010, a county, city, or town imposes a sales and use tax under Section 59-12-501 that is repealed by Laws of Utah 2010, Chapter 263; (b) on July 1, 2010, the authority for the county, city, or town to impose the sales and use tax described in Subsection (1)(a) is transferred to Section 59-12-2213; and (c) the rate of the sales and use tax described under Subsection (1)(a) and the rate of the sales and use tax the county, city, or town imposes under Section 59-12-2213 are the same; (2) (a) on June 30, 2010, a county, city, or town imposes a sales and use tax under Section 59-12-502 that is repealed by Laws of Utah 2010, Chapter 263; (b) on July 1, 2010, the authority for the county, city, or town to impose the sales and use tax described in Subsection (2)(a) is transferred to Section 59-12-2214; and (c) the rate of the sales and use tax described under Subsection (2)(a) and the rate of the sales and use tax the county, city, or town imposes under Section 59-12-2214 are the same; (3) (a) on June 30, 2010, a city or town imposes a sales and use tax under Section 59-12-1001 that is repealed by Laws of Utah 2010, Chapter 263; (b) on July 1, 2010, the authority for the city or town to impose the sales and use tax described in Subsection (3)(a) is transferred to Section 59-12-2215; and (c) the rate of the sales and use tax described under Subsection (3)(a) and the rate of the sales and use tax the city or town imposes under Section 59-12-2215 are the same; (4) (a) on June 30, 2010, a county imposes a sales and use tax under Section 59-12-1503 that is repealed by Laws of Utah 2010, Chapter 263; (b) on July 1, 2010, the authority for the county to impose the sales and use tax described in Subsection (4)(a) is transferred to Section 59-12-2216; and (c) the rate of the sales and use tax described under Subsection (4)(a) and the rate of the sales and use tax the county imposes under Section 59-12-2216 are the same; (5) (a) on June 30, 2010, a county imposes a sales and use tax under Section 59-12-1703 that is repealed by Laws of Utah 2010, Chapter 263; (b) on July 1, 2010, the authority for the county to impose the sales and use tax described in Subsection (5)(a) is transferred to Section 59-12-2217; and (c) the rate of the sales and use tax described under Subsection (5)(a) and the rate of the sales and use tax the county imposes under Section 59-12-2217 are the same; and (6) (a) on June 30, 2010, a county, city, or town imposes a sales and use tax under Section 59-12-1903 that is repealed by Laws of Utah 2010, Chapter 263; (b) on July 1, 2010, the authority for the county, city, or town to impose the sales and use tax described in Subsection (6)(a) is transferred to Section 59-12-2218; and (c) the rate of the sales and use tax described under Subsection (6)(a) and the rate of the sales and use tax the county, city, or town imposes under Section 59-12-2218 are the same.
Utah Code § 59-1-1710 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1710
§ 59-1-1710. Commission to determine portion of an amount subject to levy -- Process for resolution of dispute -- Extension of certain time periods -- District court action -- Rulemaking authority.
Status: in_force

(1) In accordance with this section, the commission, in consultation with the depository institution, shall determine the portion of the amount subject to a levy under this part. (2) The time period for making the determination required by Subsection (1): (a) begins on the day on which the commission provides a notice of levy described in Section 59-1-1707 to a depository institution; and (b) ends on the first business day after a 21-day period beginning on the day described in Subsection (2)(a). (3) The commission shall provide notice to a depository institution, no later than the last day of the time period described in Subsection (2), of the portion of the amount subject to a levy under this part. (4) The portion of an amount subject to levy under this part that the commission may receive from a depository institution may not exceed the lesser of: (a) the amount of the liability that is subject to the levy; (b) the amount the commission would have been able to receive had the commission obtained a writ of garnishment; or (c) the balance of the delinquent taxpayer's account that a depository institution has secured or will secure in accordance with Section 59-1-1708 minus any amounts that the depository institution holds as a security interest. (5) As part of the determination required by Subsection (1), the commission shall allow a delinquent taxpayer to communicate with and provide information to the commission. (6) The commission shall order a conference between the commission and the delinquent taxpayer in accordance with Section 63G-4-102 if: (a) the commission finds that there is a dispute as to an issue related to the determination required by Subsection (1); or (b) a delinquent taxpayer requests the conference to address a dispute as to an issue related to the determination required by Subsection (1). (7) The time period beginning on the day on which the commission orders a conference in accordance with Subsection (6) and ending on the day on which the conference adjourns may not be included in calculating a time period: (a) during which a levy is valid; (b) during which a depository institution is required to secure an amount in accordance with Section 59-1-1708; (c) for making the determination required by Subsection (1); or (d) for requiring a depository institution to release a portion of an amount to the commission in accordance with Section 59-1-1711. (8) If a conference described in Subsection (6) does not result in the resolution of the issues related to the determination required by Subsection (1), a delinquent taxpayer may file an action in district court: (a) within 14 days after the day on which a conference described in Subsection (6) adjourns; and (b) in the district court located in the county of residence or principal place of business of the delinquent taxpayer. (9) (a) Subject to Subsection (9)(b), the time period beginning on the day on which a delinquent taxpayer files an action in accordance with Subsection (8) and ending on the day on which the action becomes final may not be included in calculating a time period: (i) during which a levy is valid; (ii) during which a depository institution is required to secure an amount in accordance with Section 59-1-1708; (iii) for making the determination required by Subsection (1); or (iv) for requiring a depository institution to release a portion of an amount to the commission in accordance with Section 59-1-1711. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules for determining when an action under this section becomes final.
Utah Code § 59-10-1017 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1017
§ 59-10-1017. Utah Educational Savings Plan tax credit.
Status: in_force

(1) As used in this section: (a) "Account owner" means the same as that term is defined in Section 53H-10-101. (b) "Grantor trust" means the same as that term is defined in Section 53H-10-201. (c) "Higher education costs" means the same as that term is defined in Section 53H-10-201. (d) "Maximum amount of a qualified investment for the taxable year" means, for a taxable year, the product of the percentage listed in Subsection 59-10-104(2) and: (i) subject to Subsection (1)(d)(iii), for a claimant, estate, or trust that is an account owner, if that claimant, estate, or trust is other than husband and wife account owners who file a single return jointly, the maximum amount of a qualified investment: (A) listed in Subsection 53H-10-205(1)(e)(ii); and (B) increased or kept for that taxable year in accordance with Subsections 53H-10-205(1)(f) and (g); (ii) subject to Subsection (1)(d)(iii), for claimants who are husband and wife account owners who file a single return jointly, the maximum amount of a qualified investment: (A) listed in Subsection 53H-10-205(1)(e)(iii); and (B) increased or kept for that taxable year in accordance with Subsections 53H-10-205(1)(f) and (g); or (iii) for a grantor trust: (A) if the owner of the grantor trust has a single filing status or head of household filing status as defined in Section 59-10-1018, the amount described in Subsection (1)(d)(i); or (B) if the owner of the grantor trust has a joint filing status as defined in Section 59-10-1018, the amount described in Subsection (1)(d)(ii). (e) "Owner of the grantor trust" means the same as that term is defined in Section 53H-10-201. (f) "Qualified investment" means the same as that term is defined in Section 53H-10-201. (2) Except as provided in Section 59-10-1002.2 and subject to the other provisions of this section, a claimant, estate, or trust that is an account owner may claim a nonrefundable tax credit equal to the product of: (a) the amount of a qualified investment made: (i) during the taxable year; and (ii) into an account owned by the claimant, estate, or trust; and (b) the percentage listed in Subsection 59-10-104(2). (3) A claimant, estate, or trust, or a person other than the claimant, estate, or trust, may make a qualified investment described in Subsection (2). (4) A claimant, estate, or trust that is an account owner may not claim a tax credit under this section with respect to any portion of a qualified investment described in Subsection (2) that a claimant, estate, trust, or person described in Subsection (3) deducts on a federal income tax return. (5) A tax credit under this section may not exceed the maximum amount of a qualified investment for the taxable year. (6) A claimant, estate, or trust that is an account owner may not carry forward or carry back the tax credit under this section.
Utah Code § 59-10-403 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-403
§ 59-10-403. Circumstances under which an employer is not required to deduct and withhold a tax.
Status: in_force

(1) Notwithstanding any other provision of this chapter, an employer is not required to deduct and withhold any tax under this chapter upon a payment of wages to an employee: (a) if there is in effect with respect to the payment a withholding exemption certificate furnished to the employer by the employee, certifying that the employee: (i) incurred no liability for a tax imposed under this chapter for the employee's immediately preceding taxable year; and (ii) expects that the employee will not incur liability for a tax imposed under this chapter for the employee's current taxable year; or (b) if the employer: (i) is an out-of-state business as defined in Section 53-2a-1202; and (ii) pays the wages as compensation for services performed in response to a declared state disaster or emergency as defined in Section 53-2a-1202. (2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall provide for the coordination of this section with Section 59-10-402.
Utah Code § 59-12-2207 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2207
§ 59-12-2207. Administrative charge.
Status: in_force

The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenues the commission collects from a tax under this part.
Utah Code § 59-13-502 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-502
§ 59-13-502. Interstate fuel tax agreements -- Compliance procedures.
Status: in_force

(1) After the commission's membership in an agreement provided for under Section 59-13-501 becomes effective, a taxpayer shall, for vehicles powered by special fuel qualifying under the agreement, be required to pay the special fuel tax at the rate established under Part 3, Special Fuel, in accordance with the provisions of the agreement. (2) Any taxpayer who has vehicles, qualifying under an agreement entered into under this part, which operate on motor fuel as defined under Section 59-13-102, shall account for and pay tax on fuel used in those vehicles at the rate established under Part 2, Motor Fuel, in accordance with the agreement, and receive credit for taxes paid under Part 2, Motor Fuel, on purchases as provided for in the agreement. (3) The statutory notice procedures of this chapter, penalty provisions of Section 59-1-401, and adjudicative procedures in Title 63G, Chapter 4, Administrative Procedures Act, are applicable to this part.
Utah Code § 59-2-1316 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1316
§ 59-2-1316. Annual settlements between county assessor, county treasurer, and county auditor.
Status: in_force

Every county assessor and county treasurer shall annually, on the first Monday in January, make a settlement with the county auditor of all transactions connected with the revenue for the previous year, and every county treasurer, on the expiration of the treasurer's term of office, shall make the settlement.
Utah Code § 59-2-702.5 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-702.5
§ 59-2-702.5. Education and training for county assessors.
Status: in_force

(1) (a) The commission shall conduct a program of education and training for county assessors that offers instruction on: (i) a county assessor's statutory obligations; and (ii) the practical application of mass appraisal techniques to satisfy a county assessor's statutory obligations. (b) The commission shall confer a designation of completion upon a county assessor each time that the county assessor completes the program under Subsection (1)(a). (2) A county assessor shall obtain a designation of completion under Subsection (1)(b) within 12 months after the day on which the county assessor starts a term of office.
Utah Code § 59-15-106 — Utah Code / Title 59 / Chapter 59-15 / § 59-15-106
§ 59-15-106. Reports by brewers, wholesalers, and distributors outside the state.
Status: in_force

Every brewer, wholesaler, or distributor outside the state, shipping beer into the state, for sale, use, or consumption within the state shall, before the last day of each month, file with the commission a return prescribed by the commission for the preceding calendar month and containing any information required by the commission.