Utah Code § 59-10-529 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-529
§ 59-10-529. Overpayment of tax -- Credits -- Refunds.
Status: in_force

(1) If there has been an overpayment of any tax imposed by this chapter, the amount of overpayment is credited as follows: (a) against an income tax due from a taxpayer; (b) against: (i) the amount of a judgment against a taxpayer, including a final judgment or order requiring payment of a fine or of restitution to a victim under Title 77, Chapter 38b, Crime Victims Restitution Act, obtained through due process of law by an entity of state or local government; or (ii) subject to Subsection (4)(a)(i), a child support obligation that is due or past due, as determined by the Office of Recovery Services in the Department of Health and Human Services and after notice and an opportunity for an adjudicative proceeding, as provided in Subsection (4)(a)(iii); or (c) subject to Subsections (3), (5), (6), and (7), as bail to ensure the appearance of a taxpayer before the appropriate authority to resolve an outstanding warrant against the taxpayer for which bail is due, if a court of competent jurisdiction has not approved an alternative form of payment. (2) If a balance remains after an overpayment is credited in accordance with Subsection (1), the balance shall be refunded to the taxpayer. (3) Bail described in Subsection (1)(c) may be applied to any fine or forfeiture: (a) that is due and related to a warrant that is outstanding on or after February 16, 1984; and (b) in accordance with Subsections (5) and (6). (4) (a) The amount of an overpayment may be credited against an obligation described in Subsection (1)(b)(ii) if the Office of Recovery Services has sent written notice to the taxpayer's last-known address or the address on file under Section 26B-9-207, stating: (i) the amount of child support that is due or past due as of the date of the notice or other specified date; (ii) that any overpayment shall be applied to reduce the amount of due or past-due child support specified in the notice; and (iii) that the taxpayer may contest the amount of past-due child support specified in the notice by filing a written request for an adjudicative proceeding with the office within 15 days of the notice being sent. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the Office of Recovery Services shall establish rules to implement this Subsection (4), including procedures, in accordance with the other provisions of this section, to ensure: (i) prompt reimbursement to a taxpayer of any amount of an overpayment that was credited against a child support obligation in error; and (ii) prompt distribution of properly credited funds to the obligee parent. (5) The amount of an overpayment may be credited against bail described in Subsection (1)(c) if: (a) a court has issued a warrant for the arrest of the taxpayer for failure to post bail, appear, or otherwise satisfy the terms of a citation, summons, or court order; and (b) a notice of intent to apply the overpayment as bail on the issued warrant has been sent to the taxpayer's current address on file with the commission. (6) (a) (i) The commission shall deliver an overpayment applied as bail to the court that issued the warrant of arrest. (ii) The clerk of the court is authorized to endorse the check or commission warrant of payment on behalf of the payees and deposit the money in the court treasury. (b) (i) The court receiving an overpayment applied as bail shall order withdrawal of the warrant for arrest of the taxpayer if: (A) the case is a case for which a personal appearance of the taxpayer is not required; and (B) the dollar amount of the overpayment represents the full dollar amount of bail. (ii) In a case except for a case described in Subsection (6)(b)(i): (A) the court receiving the overpayment applied as bail is not required to order the withdrawal of the warrant of arrest of the taxpayer during the 40-day period; and (B) the taxpayer may be arrested on the warrant. (c) (i) If a taxpayer fails to respond to the notice required by Subsection (5)(b), or to resolve the warrant within 40 days after the notice is sent under Subsection (5)(b), the overpayment applied as bail is forfeited. (ii) A court may issue another warrant or allow the original warrant to remain in force if: (A) the taxpayer has not complied with an order of the court; (B) the taxpayer has failed to appear and respond to a criminal charge for which a personal appearance is required; or (C) the taxpayer has paid partial but not full bail in a case for which a personal appearance is not required. (d) If the alleged violations named in a warrant are later resolved in favor of the taxpayer, the bail amount shall be remitted to the taxpayer. (7) The fine and bail forfeiture provisions of this section apply to all warrants, fines, fees, and surcharges issued in cases charging a taxpayer with a felony, a misdemeanor, or an infraction described in this section, which are outstanding on or after February 16, 1984. (8) If the amount allowed as a credit for tax withheld from a taxpayer exceeds the tax to which the credit relates, the excess is considered an overpayment. (9) (a) Subject to Subsection (9)(b), a taxpayer shall claim a credit or refund of an overpayment that is attributable to a net operating loss carry back or carry forward within three years after the day on which the return for the taxable year of the net operating loss is due. (b) The three-year period described in Subsection (9)(a) shall be extended by any extension of time provided in statute for filing the return described in Subsection (9)(a). (10) If there is no tax liability for a period in which an amount is paid under this chapter, the amount is an overpayment. (11) If a tax under this chapter is assessed or collected after the expiration of the applicable period of limitation, that amount is an overpayment. (12) (a) A taxpayer may file a claim for a credit or refund of an overpayment within two years after the day on which a notice of change, notice of correction, or amended return is required to be filed with the commission if the taxpayer is required to: (i) report a change or correction in income reported on the taxpayer's federal income tax return; (ii) report a change or correction that is treated in the same manner as if the change or correction were an overpayment for federal income tax purposes; or (iii) file an amended return with the commission. (b) If a report or amended return is not filed within 90 days after the day on which the report or amended return is due, interest on any resulting refund or credit ceases to accrue after the 90-day period. (c) The amount of the credit or refund may not exceed the amount of the reduction in tax attributable to the federal change, correction, or items amended on the taxpayer's amended federal income tax return. (d) Except as provided in Subsection (12)(a), this Subsection (12) does not affect the amount or the time within which a claim for credit or refund may be filed. (13) A credit or refund may not be allowed or made if an overpayment is less than $1. (14) In the case of an overpayment of tax by an employer under Part 4, Withholding of Tax, an employer shall receive a refund or credit only to the extent that the amount of the overpayment is not deducted and withheld from wages under this chapter. (15) (a) If a taxpayer that is allowed a refund under this chapter dies, the commission may make payment to the personal representative of the taxpayer's estate. (b) If there is no personal representative of the taxpayer's estate, the commission may make payment to those persons that establish entitlement to inherit the property of the decedent in the proportions established in Title 75, Utah Uniform Probate Code. (16) If an overpayment relates to a change in net income described in Subsection 59-10-536(2)(a), a credit may be allowed or a refund paid any time before the expiration of the period within which a deficiency may be assessed. (17) An overpayment of a tax imposed by this chapter shall accrue interest at the rate and in the manner prescribed in Section 59-1-402. (18) A pass-through entity may claim a refund of qualifying excess withholding in accordance with Section 59-10-1403.3 in lieu of a pass-though entity taxpayer claiming a tax credit under Section 59-7-614.4 or Section 59-10-1103.
Utah Code § 59-22-306 — Utah Code / Title 59 / Chapter 59-22 / § 59-22-306
§ 59-22-306. Original participating manufacturer and related terms.
Status: in_force

(1) "Original Participating Manufacturer," which is referenced in Subsection 59-22-202(9)(a)(i), is defined in the Master Settlement Agreement as follows:"Original Participating Manufacturer" means Brown & Williamson Tobacco Corporation, Lorillard Tobacco Company, Phillip Morris Incorporated and R.J. Reynolds Tobacco Company, and the respective successors of each of the foregoing. Except as expressly providing in this Agreement, once an entity becomes an Original Participating Manufacturer, such entity shall permanently retain the status of Original Participating Manufacturer. (2) Subsection II(mm) of the Master Settlement Agreement, which is referenced in Subsection 59-22-202(9)(a)(i), is the following definition of "relative market share":"Relative market share" means an original participating manufacturer's respective share, expressed as a percentage, of the total number of individual cigarettes shipped in or to the 50 United States, the District of Columbia and Puerto Rico by all the original participating manufacturers during the calendar year immediately preceding the year in which the payment at issue is due, regardless of when such payment is made, as measured by the original participating manufacturers' reports of shipments of cigarettes to Management Science Associates, Inc., or a successor entity acceptable to both the original participating manufacturers and a majority of those attorneys general who are both the attorney general of a settling state and a member of the NAAG executive committee at the time in question. A cigarette shipped by more than one participating manufacturer shall be deemed to have been shipped solely by the first participating manufacturer to do so. For purposes of the definition and determination of "relative market share," 0.09 ounces of "roll your own" tobacco shall constitute one individual cigarette. (3) Subsection II(z) of the Master Settlement Agreement, which is referenced in Subsection 59-22-202(9)(a)(i), is the following definition of "market share":"Market share" means a tobacco product manufacturer's respective share, expressed as a percentage, of the total number of individual cigarettes sold in the 50 United States, the District of Columbia and Puerto Rico during the applicable calendar year, as measured by excise taxes collected by the federal government and, in the case of sales in Puerto Rico, arbitrios de cigarillos collected by the Puerto Rico taxing authority. For purposes of the definition and determination of "market share" with respect to calculations under subsection IX(i), 0.09 ounces of "roll your own" tobacco shall constitute one individual cigarette; for purposes of the definition and determination of "market share" with respect to all other calculations, 0.0325 ounces of "roll your own" tobacco shall constitute one individual cigarette.
Utah Code § 59-7-116.5 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-116.5
§ 59-7-116.5. Real estate investment trusts.
Status: in_force

(1) A real estate investment trust that is not a captive real estate investment trust shall be taxed on the same income taxed for federal purposes under the Internal Revenue Code. (2) Any income taxable under this section shall be taxed at the same rate and in the same manner provided for in this chapter.
Utah Code § 59-10-1114 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1114
§ 59-10-1114. Refundable adoption expense tax credit.
Status: in_force

(1) As used in this section: (a) "Adoption expense" means the same as that term is defined in Section 59-10-1046. (b) "Domestic adoption" means the same as that term is defined in Section 59-10-1046. (c) "Qualifying child" means the same as that term is defined in Section 59-10-1046. (d) "Qualifying claimant" means a claimant: (i) whose adjusted gross income is: (A) for a claimant who files a federal income tax return jointly with the claimant's spouse, less than $55,000; and (B) for a claimant who files a federal income tax return other than jointly, less than $27,500; (ii) who did not, and if the claimant is married, whose spouse did not, receive state or federal assistance during the taxable year in which the adoption is finalized; and (iii) who applies for and receives a certification described in Section 35A-1-111 from the Department of Workforce Services. (e) "State or federal assistance" means the same as that term is defined in Section 59-10-1046. (2) (a) Subject to Section 59-10-1102.1 and other provisions of this Subsection (2), a qualifying claimant is eligible to claim a refundable tax credit equal to the lesser of: (i) $3,500; or (ii) the amount of the qualifying claimant's adoption expenses. (b) A qualifying claimant who claims the tax credit described in Subsection (2)(a) shall claim the tax credit for the taxable year in which the adoption is finalized. (3) A qualifying claimant may not claim a credit under this section to the extent that the qualifying claimant claims a federal tax credit under 26 U.S.C. Sec. 23 for the same adoption expense. (4) A qualifying claimant who is married may claim a tax credit under this section only if the qualifying claimant and the qualifying claimant's spouse file a joint federal income tax return.
Utah Code § 59-2-924.5 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-924.5
§ 59-2-924.5. Diversion of centrally assessed new growth.
Status: in_force

(1) As used in this section: (a) "Centrally assessed new growth" means the same as that term is defined in Section 59-2-924. (b) "Centrally assessed new growth revenue" means an amount calculated by multiplying a taxing entity's centrally assessed new growth for a calendar year by the taxing entity's final tax rate adopted under this part for that year. (2) (a) On or before December 31 of each year, the county treasurer shall remit the amount calculated under Subsection (2)(b) to the Division of Finance. (b) The amount to be remitted to the Division of Finance under this Subsection (2) shall be the sum of centrally assessed new growth revenue for each taxing entity in the county for that year multiplied by 7%. (c) Notwithstanding the remittance of money under this Subsection (2), for purposes of calculating a tax rate, a taxing entity shall recognize total centrally assessed new growth in the following year's budgeted revenue. (3) Beginning in 2027, by no later than June 30 of each year, the Division of Finance shall deposit into the Species Protection Account created in Section 23A-3-214 the amounts remitted to the Division of Finance under Subsection (2) after subtracting the administrative charge described in Subsection (4). (4) Notwithstanding the other provisions of this section, the Division of Finance may retain an administrative charge for the costs associated with implementing this section from the amounts remitted to the Division of Finance under Subsection (2).
Utah Code § 59-1-502.5 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-502.5
§ 59-1-502.5. Initial hearing -- Formal hearing to exhaust administrative remedies.
Status: in_force

(1) At least 30 days before any formal hearing is held in response to a party's request for agency action, one or more tax commissioners or an administrative law judge designated by the commission shall hold an initial hearing at which proffers of evidence, including testimony, documents, and other exhibits may be made and oral or written argument on legal issues may be received. (2) Any party participating in an initial hearing shall have the right to informal discovery under any rules established by the commission. (3) A party may appear at the initial hearing in person or through an agent, an employee, or another representative, but any person appearing on behalf of another party or entity shall have full settlement authority on behalf of the party the person is representing. (4) A record may not be kept of the initial hearing and all initial hearing proceedings are privileged and do not constitute admissions against interest of any party participating in the hearing. (5) At the initial hearing, or as soon thereafter as reasonably practicable, the commission may take any action the commission deems appropriate to settle, compromise, or reduce the deficiency, or adjust the assessed valuation of any property. (6) Nothing in this section may limit a party's right to a formal hearing under Title 63G, Chapter 4, Administrative Procedures Act. (7) A party has not exhausted the party's administrative remedies in accordance with Section 63G-4-401 unless: (a) the party requests a formal hearing within the time period provided by law; and (b) the commission has issued a final unappealable administrative order.
Utah Code § 59-10-1307 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1307
§ 59-10-1307. Contributions for education.
Status: in_force

(1) Except as provided in Section 59-10-1304, a resident or nonresident individual that files an individual income tax return under this chapter may designate on the resident or nonresident individual's individual income tax return a contribution as provided in this part to: (a) the foundation of any school district if that foundation is exempt from federal income taxation under Section 501(c)(3), Internal Revenue Code; or (b) a school district described in Title 53G, Chapter 3, School District Creation and Change, if the school district has not established a foundation. (2) If a resident or nonresident individual designates an amount as a contribution under: (a) Subsection (1)(a), but does not designate a particular school district foundation to receive the contribution, the contribution shall be made to the State Board of Education to be distributed to one or more associations of foundations: (i) if those foundations that are members of the association are established in accordance with Section 53E-3-403; and (ii) as determined by the State Board of Education; or (b) Subsection (1)(b), but does not designate a particular school district to receive the contribution, the contribution shall be made to the State Board of Education. (3) The commission shall: (a) determine annually the total amount of contributions designated to each entity described in Subsection (1) in accordance with this section; and (b) subject to Subsection (2), credit the amounts described in Subsection (1) to the entities.
Utah Code § 59-7-536 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-536
§ 59-7-536. Relief in case of suspension or forfeiture.
Status: in_force

(1) (a) Any corporation which has suffered the suspension or forfeiture referred to in Section 59-7-534 may be relieved from that suspension or forfeiture by applying for that relief in writing, paying the tax and the interest and penalties for nonpayment of which the suspension or forfeiture occurred, and paying a reinstatement fee of $100. If the corporation has done business in this state during the period of such suspension, a tax shall be computed according to this chapter for each year in which the business was done, and the tax shall be added to the delinquency and penalties provided in this section. If the due date of any return required in this section has not passed, a return need not be filed until that due date. (b) Application for revivor may be made by any stockholder or creditor of the corporation or by a majority of the surviving trustees or directors, and the same shall be filed with the Division of Corporations and Commercial Code. Upon payment to the commission of the taxes, penalties, and reinstatement fee provided for in this section, the Division of Corporations and Commercial Code shall issue a certificate of revivor, and the applicant shall be revived. The revivor shall be without prejudice to any action, defense, or right which has accrued by reason of the original suspension or forfeiture. The certificate of revivor is prima facie evidence of the revivor. (2) If any corporation has adopted, subsequent to such suspension or forfeiture, any name so closely resembling the name of the reviving corporation as will tend to deceive, then the reviving corporation is entitled to a certificate of revivor pursuant to the terms of this section only upon adopting a new name, and in such case nothing in this section may be construed as permitting the reviving corporation to carry on any business under its former name. The reviving corporation may use its former name or may take the new name only upon filing an application for it with the Division of Corporations and Commercial Code, and upon the issuing of a certificate to such corporation by the Division of Corporations and Commercial Code, setting forth the right of such corporation to take such new name or use its former name as the case may be. The Division of Corporations and Commercial Code may not issue any certificate permitting any corporation to take or use the name of any corporation already organized in this state and which has not suffered a forfeiture, or take or use a name so closely resembling the name of any corporation already organized in this state as will tend to deceive.
Utah Code § 59-14-204 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-204
§ 59-14-204. Tax basis -- Rate -- Future increase -- Cigarette Tax Restricted Account -- Appropriation and expenditure of revenues.
Status: in_force

7/1/2026 (1) Except for cigarettes described under Subsection 59-14-210(3), there is levied a tax upon the sale, use, storage, or distribution of cigarettes in the state. (2) The rate of the tax levied under Subsection (1) is 11 cents on each cigarette. (3) Except as otherwise provided under this chapter, the tax levied under Subsection (1) shall be paid by any person who is the manufacturer, jobber, importer, distributor, wholesaler, retailer, user, or consumer. (4) The tax rates specified in this section shall be increased by the commission by the same amount as any future reduction in the federal excise tax on cigarettes. (5) (a) There is created within the General Fund a restricted account known as the "Cigarette Tax Restricted Account." (b) The Cigarette Tax Restricted Account consists of: (i) the first $7,950,000 of the revenues collected from a tax under this section; and (ii) any other appropriations the Legislature makes to the Cigarette Tax Restricted Account. (c) For each fiscal year beginning with fiscal year 2011-12 and subject to appropriation by the Legislature, the Division of Finance shall distribute money from the Cigarette Tax Restricted Account as follows: (i) $250,000 to the Department of Health to be expended for a tobacco prevention and control media campaign targeted towards children; (ii) $2,900,000 to the Department of Health to be expended for tobacco prevention, reduction, cessation, and control programs; (iii) $2,000,000 to the University of Utah Health Sciences Center for the Huntsman Cancer Institute to be expended for cancer research; and (iv) $2,800,000 to the University of Utah Health Sciences Center to be expended for medical education at the University of Utah School of Medicine. (d) In determining how to appropriate revenue deposited into the Cigarette Tax Restricted Account that is not otherwise appropriated under Subsection (5)(c), the Legislature shall give particular consideration to enhancing Medicaid provider reimbursement rates and medical coverage for the uninsured.7/1/2026 (1) Except for cigarettes described under Subsection 59-14-210(3), there is levied a tax upon the sale, use, storage, or distribution of cigarettes in the state. (2) The rate of the tax levied under Subsection (1) is 11 cents on each cigarette. (3) Except as otherwise provided under this chapter, the tax levied under Subsection (1) shall be paid by any person who is the manufacturer, jobber, importer, distributor, wholesaler, retailer, user, or consumer. (4) The tax rates specified in this section shall be increased by the commission by the same amount as any future reduction in the federal excise tax on cigarettes. (5) (a) There is created within the General Fund a restricted account known as the "Cigarette Tax Restricted Account." (b) The Cigarette Tax Restricted Account consists of: (i) the first $7,950,000 of the revenues collected from a tax under this section; and (ii) any other appropriations the Legislature makes to the Cigarette Tax Restricted Account. (c) For each fiscal year beginning with fiscal year 2011-12 and subject to appropriation by the Legislature, the Division of Finance shall distribute money from the Cigarette Tax Restricted Account as follows: (i) $250,000 to the Department of Health to be expended for a tobacco prevention and control media campaign targeted towards children; (ii) $2,900,000 to the Department of Health to be expended for tobacco prevention, reduction, cessation, and control programs; (iii) $2,000,000 to the University of Utah Health Sciences Center for the Huntsman Cancer Institute to be expended for cancer research; and (iv) $2,800,000 to the University of Utah Health Sciences Center to be expended for medical education at the University of Utah School of Medicine. (d) In determining how to appropriate revenue deposited into the Cigarette Tax Restricted Account that is not otherwise appropriated under Subsection (5)(c), the Legislature shall give particular consideration to enhancing Medicaid provider reimbursement rates and medical coverage for the uninsured.
Utah Code § 59-7-303 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-303
§ 59-7-303. Apportionable income.
Status: in_force

(1) Any taxpayer having income from business activity which is taxable both within and without this state shall allocate and apportion the taxpayer's adjusted income as provided in this part. (2) Any taxpayer having income solely from business activity taxable within this state shall allocate or apportion the taxpayer's entire adjusted income to this state. (3) (a) Notwithstanding Subsections (1) and (2), for a taxable year beginning on or after January 1, 2022, a taxpayer may elect to treat all of the taxpayer's income from sales of intangible property as business income. (b) A taxpayer shall make the election described in Subsection (3)(a) on or before the deadline for filing a return under an extension of time described in Section 59-7-505. (c) An election under this Subsection (3) is irrevocable.
Utah Code § 59-2-1009 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1009
§ 59-2-1009. Equalization based on reports of county auditors.
Status: in_force

Before July 7 the commission shall examine and compare the reports of the county auditors and shall equalize the assessment of the taxable property of the several counties of the state for the purpose of taxation.
Utah Code § 59-10-1003 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1003
§ 59-10-1003. Tax credit for tax paid by individual to another state.
Status: in_force

(1) Except as provided in Subsection (2), a claimant, estate, or trust may claim a nonrefundable tax credit against the tax otherwise due under this chapter equal to the amount of the tax imposed: (a) on that claimant, estate, or trust for the taxable year; (b) by another state of the United States, the District of Columbia, or a possession of the United States; and (c) on income: (i) derived from sources within that other state of the United States, District of Columbia, or possession of the United States; and (ii) if that income is also subject to tax under this chapter. (2) A tax credit under this section may only be claimed by a: (a) resident claimant; (b) resident estate; or (c) resident trust. (3) The application of the tax credit provided under this section may not operate to reduce the tax payable under this chapter to an amount less than would have been payable were the income from the other state disregarded. (4) The tax credit provided by this section shall be computed and claimed in accordance with rules prescribed by the commission.
Utah Code § 59-2-1018 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1018
§ 59-2-1018. Reporting of county appeals information.
Status: in_force

(1) On or before May 1 of each year, a county board of equalization shall report the following information to the commission: (a) the number of appeals involving the valuation or equalization of real property for which the county board of equalization issued a decision during the preceding calendar year in accordance with Section 59-2-1004; and (b) for each appeal described in Subsection (1)(a): (i) whether the property is residential or commercial; (ii) the original assessed value of the property; and (iii) the value given to the property by the county board of equalization. (2) The commission shall report the appeals information provided by county boards of equalization under Subsection (1) to the Revenue and Taxation Interim Committee on or before July 31 of each year.
Utah Code § 59-7-801 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-801
§ 59-7-801. Definitions.
Status: in_force

For purposes of this part: (1) "Unrelated business income" means unrelated business income as determined under Section 512, Internal Revenue Code. (2) "Utah unrelated business income" means the unrelated business income allocated or apportioned to Utah in accordance with Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions.
Utah Code § 59-14-810 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-810
§ 59-14-810. Electronic cigarette product registry.
Status: in_force

7/1/2026 (1) Beginning on August 1, 2024, every manufacturer of an electronic cigarette product that is sold in this state, whether directly or through a distributor, wholesaler, retailer, or similar intermediary or intermediaries, shall certify under penalty of perjury on a form and in the manner prescribed by the commission, that the manufacturer agrees to comply with this section and: (a) for an electronic cigarette product that contains nicotine, that the product is a premarket authorized or pending electronic cigarette product; (b) for an electronic cigarette product that is a non-nicotine inhalation product, that the product is approved for sale in interstate commerce by the United States Food and Drug Administration; or (c) for an electronic cigarette product that is a non-nicotine inhalation substance, that the product is a premarket authorized or pending electronic cigarette product. (2) When submitting the certification a manufacturer shall submit a form that separately lists each electronic cigarette product that is sold in this state. (3) (a) Each certification form shall include: (i) the name of the electronic cigarette product, nicotine content level by percentage, and any flavors contained in the product; (ii) for an electronic cigarette product that contains nicotine: (A) a copy of the order granting a premarket tobacco product application of the electronic cigarette product by the United States Food and Drug Administration under 21 U.S.C. Sec. 387j(c)(1)(A)(i); or (B) evidence that the premarket tobacco product application for the electronic cigarette product or nicotine product was submitted to the United States Food and Drug Administration before September 9, 2020, and a final authorization or order has not yet taken effect; (iii) for an electronic cigarette product that is a non-nicotine inhalation product, evidence that the product is approved for sale in interstate commerce by the United States Food and Drug Administration; (iv) for an electronic cigarette product that is a non-nicotine inhalation substance: (A) a copy of the order granting a premarket tobacco product application of the electronic cigarette product by the United States Food and Drug Administration under 21 U.S.C. Sec. 387j(c)(1)(A)(i); or (B) evidence that the premarket tobacco product application for the electronic cigarette product was submitted to the United States Food and Drug Administration before September 9, 2020, and a final authorization or order has not yet taken effect; (v) a nonrefundable $1,000 fee for an electronic cigarette product that is being added to the registry in the first instance; and (vi) information described in Subsection (10) if applicable. (b) The commission shall make the materials submitted under Subsection (3)(a) available to the Department of Health and Human Services for review and approval. (c) A manufacturer required to submit a certification form under this section shall notify the commission and the Department of Health and Human Services in a manner prescribed by the commission within 30 days of any material change making the certification form no longer accurate, including: (i) the issuance or denial of a marketing authorization or other order by the United States Food and Drug Administration under 21 U.S.C. Sec. 387j; or (ii) any other order or action by the United States Food and Drug Administration or any court that affects the ability of the electronic cigarette product to be introduced or delivered into interstate commerce for commercial distribution in the United States. (d) On or before January 31 of each year and in a manner prescribed by the commission, a manufacturer shall: (i) recertify that the information contained in the certification is correct and accurate; (ii) correct or amend information if necessary; and (iii) pay a $250 nonrefundable fee for each electronic cigarette product on the registry that is manufactured by the manufacturer. (e) A manufacturer may amend a certification, including to add additional electronic cigarette products to the registry, if all requirements of this section are met. (f) The commission shall: (i) provide an electronic notification to a manufacturer that has not submitted a recertification under Subsection (3)(d); and (ii) remove a manufacturer or an electronic cigarette product that is not recertified from the registry by March 15. (4) (a) The Department of Health and Human Services shall review materials described in Subsection (3)(a) and notify the commission regarding whether an electronic cigarette product should be included in the registry. (b) On or before October 1, 2024, the commission shall make publicly available on the commission's website a registry that lists each electronic cigarette product manufacturer and each electronic cigarette product for which certification forms have been approved by the Department of Health and Human Services. (c) An electronic cigarette product may not be listed on the registry unless the Department of Health and Human Services determines the requirements of Subsection (3)(a) are met. (d) An electronic cigarette product that contains a cannabinoid may not be listed on the registry. (5) (a) If the Department of Health and Human Services obtains information that an electronic cigarette product should not be listed in the registry, the Department of Health and Human Services shall provide the manufacturer notice and an opportunity to cure deficiencies before notifying the commission to remove the manufacturer or products from the registry. (b) Except as provided in Subsection (5)(c), the Department of Health and Human Services shall comply with Title 63G, Chapter 4, Administrative Procedures Act, before notifying the commission to remove an electronic cigarette product or manufacturer from the registry. (c) Subsection (5)(b) does not apply to a manufacturer failing: (i) to decertify an electronic cigarette product; (ii) to provide fees and documentation described in Subsection (3)(a) or (3)(d); or (iii) to comply with Subsection (10). (6) (a) If a product is removed from the registry, each retailer, distributor, and wholesaler shall have 30 days from the day on which the product is removed from the registry to remove the product from any inventory and return the product to the manufacturer for disposal. (b) After the period described in Subsection (6)(a), any electronic cigarette product of a manufacturer identified in the notice of removal are contraband and are subject to penalties under Subsection (8). (7) (a) Beginning on January 1, 2025, a person may not sell or offer for retail sale an electronic cigarette product in this state that is not included in the registry. (b) A manufacturer may not sell, either directly or through a distributor, wholesaler, retailer, or similar intermediary or intermediaries, an electronic cigarette product in this state that is not included in the registry. (8) (a) A wholesaler, distributor, or retailer who sells or offers for retail sale an electronic cigarette product in this state that is not included in the registry shall be subject to a civil penalty assessed by the tax commission of: (i) $1,000 for each unit of product offered for sale in violation of this section; and (ii) $100 per day until the offending product is removed from the market or until the offending product is properly listed on the registry. (b) The commission shall suspend the person's license issued under Sections 59-14-201, 59-14-301, and 59-14-803 for a violation of Subsection (8)(a) as follows: (i) for a second violation within a 12-month period, at least 14 days; (ii) for a third violation within a 12-month period, at least 60 days; or (iii) for a fourth violation within a 12-month period, at least one year. (c) A manufacturer whose electronic cigarette products are not listed in the registry and are sold in this state, whether directly or through a distributor, wholesaler, retailer, or similar intermediary or intermediaries, is subject to a civil penalty assessed by the tax commission of: (i) $1,000 for each unit of product offered for retail sale in violation of this section; and (ii) $100 per day until the offending product is removed from the market or until the offending product is properly listed on the registry. (d) A manufacturer that falsely represents any information required by a certification form described in this section shall be guilty of a class C misdemeanor for each false representation. (e) A repeated violation of this section shall constitute a deceptive act or practice as provided in Sections 13-11-4 and 13-11a-3 and shall be subject to any remedies or penalties available for a violation of those sections. (9) (a) To assist in ensuring compliance and enforcement of this section and Section 26A-1-131, the commission shall disclose to the following entities, upon request, any information obtained under this section: (i) the Department of Health and Human Services; (ii) a local health department; or (iii) the attorney general. (b) The commission and attorney general shall share with each other information received under this section, or corresponding laws of other states. (10) (a) The commission may not list a nonresident manufacturer of an electronic cigarette product in the registry unless: (i) the nonresident manufacturer has registered to do business in the state as a foreign corporation or business entity; or (ii) the nonresident manufacturer appoints and maintains without interruption the services of an agent in this state to receive any service of process on behalf of the manufacturer. (b) The nonresident manufacturer shall provide the name, address, and telephone number of the agent to the commission. (c) (i) A nonresident manufacturer shall provide notice to the commission 30 days before the termination of the authority of an agent and shall further provide proof to the satisfaction of the commission of the appointment of a new agent no less than five calendar days prior to the termination of an existing agent appointment. (ii) In the event an agent terminates an agency appointment, the manufacturer shall notify the commission of the termination within five calendar days and shall include proof to the satisfaction of the commission of the appointment of a new agent. (11) Before May 31 of each year, the commission and the Department of Health and Human Services shall provide a report to the Revenue and Taxation Interim Committee and the Health and Human Services Interim Committee regarding: (a) the status of the registry; (b) manufacturers and products included in the registry; (c) revenue and expenditures related to administration of this section; and (d) enforcement activities undertaken under this section and Section 26A-1-131. (12) All fees and penalties collected under this section shall be used for administration and enforcement of this section and Section 26A-1-131. (13) The commission, in consultation with the Department of Health and Human Services, may make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to implement this section.7/1/2026 (1) Beginning on August 1, 2024, every manufacturer of an electronic cigarette product that is sold in this state, whether directly or through a distributor, wholesaler, retailer, or similar intermediary or intermediaries, shall certify under penalty of perjury on a form and in the manner prescribed by the commission, that the manufacturer agrees to comply with this section and: (a) for an electronic cigarette product that contains nicotine, that the product is a premarket authorized or pending electronic cigarette product; (b) for an electronic cigarette product that is a non-nicotine inhalation product, that the product is approved for sale in interstate commerce by the United States Food and Drug Administration; or (c) for an electronic cigarette product that is a non-nicotine inhalation substance, that the product is a premarket authorized or pending electronic cigarette product. (2) When submitting the certification a manufacturer shall submit a form that separately lists each electronic cigarette product that is sold in this state. (3) (a) Each certification form shall include: (i) the name of the electronic cigarette product, nicotine content level by percentage, and any flavors contained in the product; (ii) for an electronic cigarette product that contains nicotine: (A) a copy of the order granting a premarket tobacco product application of the electronic cigarette product by the United States Food and Drug Administration under 21 U.S.C. Sec. 387j(c)(1)(A)(i); or (B) evidence that the premarket tobacco product application for the electronic cigarette product or nicotine product was submitted to the United States Food and Drug Administration before September 9, 2020, and a final authorization or order has not yet taken effect; (iii) for an electronic cigarette product that is a non-nicotine inhalation product, evidence that the product is approved for sale in interstate commerce by the United States Food and Drug Administration; (iv) for an electronic cigarette product that is a non-nicotine inhalation substance: (A) a copy of the order granting a premarket tobacco product application of the electronic cigarette product by the United States Food and Drug Administration under 21 U.S.C. Sec. 387j(c)(1)(A)(i); or (B) evidence that the premarket tobacco product application for the electronic cigarette product was submitted to the United States Food and Drug Administration before September 9, 2020, and a final authorization or order has not yet taken effect; (v) a nonrefundable $1,000 fee for an electronic cigarette product that is being added to the registry in the first instance; and (vi) information described in Subsection (10) if applicable. (b) The commission shall make the materials submitted under Subsection (3)(a) available to the Department of Health and Human Services for review and approval. (c) A manufacturer required to submit a certification form under this section shall notify the commission and the Department of Health and Human Services in a manner prescribed by the commission within 30 days of any material change making the certification form no longer accurate, including: (i) the issuance or denial of a marketing authorization or other order by the United States Food and Drug Administration under 21 U.S.C. Sec. 387j; or (ii) any other order or action by the United States Food and Drug Administration or any court that affects the ability of the electronic cigarette product to be introduced or delivered into interstate commerce for commercial distribution in the United States. (d) On or before January 31 of each year and in a manner prescribed by the commission, a manufacturer shall: (i) recertify that the information contained in the certification is correct and accurate; (ii) correct or amend information if necessary; and (iii) pay a $250 nonrefundable fee for each electronic cigarette product on the registry that is manufactured by the manufacturer. (e) A manufacturer may amend a certification, including to add additional electronic cigarette products to the registry, if all requirements of this section are met. (f) The commission shall: (i) provide an electronic notification to a manufacturer that has not submitted a recertification under Subsection (3)(d); and (ii) remove a manufacturer or an electronic cigarette product that is not recertified from the registry by March 15. (4) (a) The Department of Health and Human Services shall review materials described in Subsection (3)(a) and notify the commission regarding whether an electronic cigarette product should be included in the registry. (b) On or before October 1, 2024, the commission shall make publicly available on the commission's website a registry that lists each electronic cigarette product manufacturer and each electronic cigarette product for which certification forms have been approved by the Department of Health and Human Services. (c) An electronic cigarette product may not be listed on the registry unless the Department of Health and Human Services determines the requirements of Subsection (3)(a) are met. (d) An electronic cigarette product that contains a cannabinoid may not be listed on the registry. (5) (a) If the Department of Health and Human Services obtains information that an electronic cigarette product should not be listed in the registry, the Department of Health and Human Services shall provide the manufacturer notice and an opportunity to cure deficiencies before notifying the commission to remove the manufacturer or products from the registry. (b) Except as provided in Subsection (5)(c), the Department of Health and Human Services shall comply with Title 63G, Chapter 4, Administrative Procedures Act, before notifying the commission to remove an electronic cigarette product or manufacturer from the registry. (c) Subsection (5)(b) does not apply to a manufacturer failing: (i) to decertify an electronic cigarette product; (ii) to provide fees and documentation described in Subsection (3)(a) or (3)(d); or (iii) to comply with Subsection (10). (6) (a) If a product is removed from the registry, each retailer, distributor, and wholesaler shall have 30 days from the day on which the product is removed from the registry to remove the product from any inventory and return the product to the manufacturer for disposal. (b) After the period described in Subsection (6)(a), any electronic cigarette product of a manufacturer identified in the notice of removal are contraband and are subject to penalties under Subsection (8). (7) (a) Beginning on January 1, 2025, a person may not sell or offer for retail sale an electronic cigarette product in this state that is not included in the registry. (b) A manufacturer may not sell, either directly or through a distributor, wholesaler, retailer, or similar intermediary or intermediaries, an electronic cigarette product in this state that is not included in the registry. (8) (a) A wholesaler, distributor, or retailer who sells or offers for retail sale an electronic cigarette product in this state that is not included in the registry shall be subject to a civil penalty assessed by the tax commission of: (i) $1,000 for each unit of product offered for sale in violation of this section; and (ii) $100 per day until the offending product is removed from the market or until the offending product is properly listed on the registry. (b) The commission shall suspend the person's license issued under Sections 59-14-201, 59-14-301, and 59-14-803 for a violation of Subsection (8)(a) as follows: (i) for a second violation within a 12-month period, at least 14 days; (ii) for a third violation within a 12-month period, at least 60 days; or (iii) for a fourth violation within a 12-month period, at least one year. (c) A manufacturer whose electronic cigarette products are not listed in the registry and are sold in this state, whether directly or through a distributor, wholesaler, retailer, or similar intermediary or intermediaries, is subject to a civil penalty assessed by the tax commission of: (i) $1,000 for each unit of product offered for retail sale in violation of this section; and (ii) $100 per day until the offending product is removed from the market or until the offending product is properly listed on the registry. (d) A manufacturer that falsely represents any information required by a certification form described in this section shall be guilty of a class C misdemeanor for each false representation. (e) A repeated violation of this section shall constitute a deceptive act or practice as provided in Sections 13-11-4 and 13-11a-3 and shall be subject to any remedies or penalties available for a violation of those sections. (9) (a) To assist in ensuring compliance and enforcement of this section and Section 26A-1-131, the commission shall disclose to the following entities, upon request, any information obtained under this section: (i) the Department of Health and Human Services; (ii) a local health department; or (iii) the attorney general. (b) The commission and attorney general shall share with each other information received under this section, or corresponding laws of other states. (10) (a) The commission may not list a nonresident manufacturer of an electronic cigarette product in the registry unless: (i) the nonresident manufacturer has registered to do business in the state as a foreign corporation or business entity; or (ii) the nonresident manufacturer appoints and maintains without interruption the services of an agent in this state to receive any service of process on behalf of the manufacturer. (b) The nonresident manufacturer shall provide the name, address, and telephone number of the agent to the commission. (c) (i) A nonresident manufacturer shall provide notice to the commission 30 days before the termination of the authority of an agent and shall further provide proof to the satisfaction of the commission of the appointment of a new agent no less than five calendar days prior to the termination of an existing agent appointment. (ii) In the event an agent terminates an agency appointment, the manufacturer shall notify the commission of the termination within five calendar days and shall include proof to the satisfaction of the commission of the appointment of a new agent. (11) Before May 31 of each year, the commission and the Department of Health and Human Services shall provide a report to the Revenue and Taxation Interim Committee and the Health and Human Services Interim Committee regarding: (a) the status of the registry; (b) manufacturers and products included in the registry; (c) revenue and expenditures related to administration of this section; and (d) enforcement activities undertaken under this section and Section 26A-1-131. (12) All fees and penalties collected under this section shall be used for administration and enforcement of this section and Section 26A-1-131. (13) The commission, in consultation with the Department of Health and Human Services, may make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to implement this section.
Utah Code § 59-10-136 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-136
§ 59-10-136. Domicile.
Status: in_force

(1) (a) An individual is considered to have domicile in this state if: (i) except as provided in Subsection (1)(b), a dependent with respect to whom the individual or the individual's spouse claims a personal exemption or a tax credit under Section 24, Internal Revenue Code, on the individual's or individual's spouse's federal individual income tax return is enrolled in a public kindergarten, public elementary school, or public secondary school in this state; (ii) the individual or the individual's spouse is a resident student in accordance with Section 53H-11-202 who is enrolled in an institution of higher education listed in Section 53H-1-102 in this state; or (iii) the individual or the individual's spouse, in that taxable year: (A) votes in this state in a regular general election, municipal general election, primary election, or special election; (B) has not registered to vote in another state; and (C) has not voted in another state that does not require voter registration. (b) The determination of whether an individual is considered to have domicile in this state may not be determined in accordance with Subsection (1)(a)(i) if the individual: (i) is the noncustodial parent of a dependent: (A) with respect to whom the individual claims a personal exemption or a tax credit under Section 24, Internal Revenue Code, on the individual's federal individual income tax return; and (B) who is enrolled in a public kindergarten, public elementary school, or public secondary school in this state; and (ii) (A) is divorced from the custodial parent of the dependent described in Subsection (1)(b)(i); or (B) was never married to the custodial parent of the dependent described in Subsection (1)(b)(i). (2) (a) Subject to Subsection (2)(b), if the requirements of Subsection (1) are not met for an individual to be considered to have domicile in this state, the individual is considered to have domicile in this state if: (i) the individual or the individual's spouse has a permanent home in this state to which the individual or the individual's spouse intends to return after being absent; and (ii) the individual or the individual's spouse has voluntarily fixed the individual's or the individual's spouse's habitation in this state, not for a special or temporary purpose, but with the intent of making a permanent home. (b) The determination of whether an individual is considered to have domicile in this state under this Subsection (2) shall be based on the preponderance of the evidence, taking into consideration the totality of only the following facts and circumstances: (i) whether the individual or the individual's spouse has a driver license in this state; (ii) whether the individual or the individual's spouse receives a residential exemption in accordance with Chapter 2, Property Tax Act, for that individual's or individual's spouse's primary residence; (iii) whether a dependent with respect to whom the individual or the individual's spouse claims a personal exemption or a tax credit under Section 24, Internal Revenue Code, on the individual's or individual's spouse's federal individual income tax return is a resident student in accordance with Section 53H-11-202 who is enrolled in an institution of higher education listed in Section 53H-1-102 in this state; (iv) the nature and quality of the living accommodations that the individual or the individual's spouse has in this state as compared to another state; (v) the presence in this state of a spouse or dependent with respect to whom the individual or the individual's spouse claims a personal exemption or a tax credit under Section 24, Internal Revenue Code, on the individual's or individual's spouse's federal individual income tax return; (vi) the physical location in which earned income as defined in Section 32(c)(2), Internal Revenue Code, is earned by the individual or the individual's spouse; (vii) the state of registration of a vehicle as defined in Section 59-12-102 owned or leased by the individual or the individual's spouse; (viii) whether the individual or the individual's spouse is a member of a church, a club, or another similar organization in this state; (ix) whether the individual or the individual's spouse lists an address in this state on mail, a telephone listing, a listing in an official government publication, other correspondence, or another similar item; (x) whether the individual or the individual's spouse lists an address in this state on a state or federal tax return; (xi) whether the individual or the individual's spouse asserts residency in this state for purposes of filing an individual income tax return under this chapter, including asserting that the individual or the individual's spouse is a part-year resident of this state for the portion of the taxable year for which the individual or the individual's spouse is a resident of this state; (xii) whether the individual or the individual's spouse asserts residency in this state on a document, other than an individual income tax return filed under this chapter, filed with or provided to a court or other governmental entity; (xiii) the failure of an individual or the individual's spouse to obtain a permit or license normally required of a resident of the state for which the individual or the individual's spouse asserts to have domicile; (xiv) whether the individual is an individual described in Subsection (1)(b); (xv) whether the individual: (A) maintains a place of abode in this state; and (B) spends in the aggregate 183 or more days of the taxable year in this state; or (xvi) whether the individual or the individual's spouse: (A) did not vote in this state in a regular general election, municipal general election, primary election, or special election during the taxable year, but voted in the state in a general election, municipal general election, primary election, or special election during any of the three taxable years prior to that taxable year; and (B) has not registered to vote in another state during a taxable year described in Subsection (2)(b)(xvi)(A). (3) Notwithstanding Subsection (2), for individuals who are spouses for purposes of this section and one of the spouses has domicile under this section, the other spouse is not considered to have domicile in this state under Subsection (2) if one of the spouses establishes by a preponderance of the evidence that, during the taxable year and for three taxable years prior to that taxable year, that other spouse: (a) is not an owner of property in this state; (b) has not spent in the aggregate more than 30 days of the taxable year in this state; (c) has not received earned income as defined in Section 32(c)(2), Internal Revenue Code, in this state; (d) has not voted in this state in a regular general election, municipal general election, primary election, or special election; and (e) does not have a driver license in this state. (4) (a) For purposes of this section, an individual is not considered to have a spouse if: (i) the individual is legally separated or divorced from the spouse; or (ii) the individual and the individual's spouse claim married filing separately filing status for purposes of filing a federal individual income tax return for the taxable year. (b) Except as provided in Subsection (4)(a)(ii), for purposes of this section, an individual's filing status on a federal individual income tax return or a return filed under this chapter may not be considered in determining whether the individual has a spouse. (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, and for purposes of Subsections (2)(b)(xv) and (3)(b), the commission may by rule define what constitutes spending a day of the taxable year in this state.
Utah Code § 59-1-613 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-613
§ 59-1-613. Judicial review -- Mandatory stay of certain commission cases.
Status: in_force

(1) Except as provided in Subsection (2) or unless all parties otherwise agree, upon request, the commission shall stay an appeal of the valuation or equalization of real or personal property, if: (a) a commission decision on the valuation or equalization of real or personal property is under judicial review; and (b) the commission decision described in Subsection (1)(a) and the pending commission appeal involve the same: (i) taxpayer; (ii) legal issue or valuation principle; and (iii) to a material degree, facts. (2) Subsection (1) does not apply if: (a) the commission determines that the case under judicial review is not likely to have a material influence on the outcome of the pending commission appeal; or (b) the property taxes subject to the pending commission appeal have not been paid in accordance with Section 59-2-1330. (3) An appeal stayed in accordance with Subsection (1) is stayed until the court issues a final decision after judicial review of the commission decision.
Utah Code § 59-10-1106 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1106
§ 59-10-1106. Refundable clean energy systems tax credits -- Definitions -- Certification -- Rulemaking authority.
Status: in_force

(1) As used in this section: (a) "Active solar system" means the same as that term is defined in Section 59-10-1014. (b) "Adequate energy storage" means the same as that term is defined in Section 59-7-614. (c) "Biomass system" means the same as that term is defined in Section 59-10-1014. (d) "Commercial energy system" means the same as that term is defined in Section 59-7-614. (e) "Commercial enterprise" means the same as that term is defined in Section 59-7-614. (f) "Commercial unit" means the same as that term is defined in Section 59-7-614. (g) "Direct use geothermal system" means the same as that term is defined in Section 59-10-1014. (h) "Dispatchable" means the same as that term is defined in Section 79-6-102. (i) "Geothermal electricity" means the same as that term is defined in Section 59-10-1014. (j) "Geothermal energy" means the same as that term is defined in Section 59-10-1014. (k) "Geothermal heat pump system" means the same as that term is defined in Section 59-10-1014. (l) "Hydroenergy system" means the same as that term is defined in Section 59-10-1014. (m) "Hydrogen production system" means the same as that term is defined in Section 59-7-614. (n) "Interconnection queue" means the same as that term is defined in Section 59-7-614. (o) "Office" means the Office of Energy Development created in Section 79-6-401. (p) "Passive solar system" means the same as that term is defined in Section 59-10-1014. (q) "Peak daily generation" means the same as that term is defined in Section 59-7-614. (r) "Principal recovery portion" means the same as that term is defined in Section 59-10-1014. (s) "Reliable" means the same as that term is defined in Section 79-6-102. (t) "Wind system" means the same as that term is defined in Section 59-10-1014. (2) A claimant, estate, or trust may claim an energy system tax credit as provided in this section against a tax due under this chapter for an energy system that is completed and placed in service before January 1, 2028. (3) (a) Subject to the other provisions of this Subsection (3), a claimant, estate, or trust may claim a refundable tax credit under this Subsection (3) with respect to a commercial energy system if: (i) the commercial energy system does not use: (A) wind, geothermal electricity, solar, or biomass equipment capable of producing a total of 660 or more kilowatts of electricity; or (B) solar equipment capable of producing 2,000 or more kilowatts of electricity; (ii) the claimant, estate, or trust purchases or participates in the financing of the commercial energy system; (iii) (A) the commercial energy system supplies all or part of the energy required by commercial units owned or used by the claimant, estate, or trust; or (B) the claimant, estate, or trust sells all or part of the energy produced by the commercial energy system as a commercial enterprise; (iv) the claimant, estate, or trust has not claimed and will not claim a tax credit under Subsection (6) for hydrogen production using electricity for which the claimant, estate, or trust claims a tax credit under this Subsection (3); and (v) the claimant, estate, or trust obtains a written certification from the office in accordance with Subsection (7). (b) (i) Subject to Subsections (3)(b)(ii) through (iv), the tax credit is equal to 10% of the reasonable costs of the commercial energy system. (ii) A tax credit under this Subsection (3) may include installation costs. (iii) A claimant, estate, or trust is eligible to claim a tax credit under this Subsection (3) for the taxable year in which the commercial energy system is completed and placed in service. (iv) The total amount of tax credit a claimant, estate, or trust may claim under this Subsection (3) may not exceed $50,000 per commercial unit. (c) (i) Subject to Subsections (3)(c)(ii) and (iii), a claimant, estate, or trust that is a lessee of a commercial energy system installed on a commercial unit may claim a tax credit under this Subsection (3) if the claimant, estate, or trust confirms that the lessor irrevocably elects not to claim the tax credit. (ii) A claimant, estate, or trust described in Subsection (3)(c)(i) may claim as a tax credit under this Subsection (3) only the principal recovery portion of the lease payments. (iii) A claimant, estate, or trust described in Subsection (3)(c)(i) may claim a tax credit under this Subsection (3) for a period that does not exceed seven taxable years after the day on which the lease begins, as stated in the lease agreement. (4) (a) Subject to the other provisions of this Subsection (4), a claimant, estate, or trust may claim a refundable tax credit under this Subsection (4) with respect to a commercial energy system if: (i) the commercial energy system uses wind, geothermal electricity, or biomass equipment capable of producing a total of 660 or more kilowatts of electricity; (ii) (A) the commercial energy system supplies all or part of the energy required by commercial units owned or used by the claimant, estate, or trust; or (B) the claimant, estate, or trust sells all or part of the energy produced by the commercial energy system as a commercial enterprise; (iii) for a commercial energy system using wind, the system includes adequate energy storage; (iv) the claimant, estate, or trust has not claimed and will not claim a tax credit under Subsection (6) for hydrogen production using electricity for which the claimant, estate, or trust claims a tax credit under this Subsection (4); and (v) the claimant, estate, or trust obtains a written certification from the office in accordance with Subsection (7). (b) (i) Subject to Subsection (4)(b)(ii), a tax credit under this Subsection (4) is equal to the product of: (A) 0.35 cents; and (B) the kilowatt hours of electricity produced and used or sold during the taxable year. (ii) A claimant, estate, or trust is eligible to claim a tax credit under this Subsection (4) for production occurring during a period of 48 months beginning with the month in which the commercial energy system is placed in commercial service. (c) For purposes of calculating the tax credit under this Subsection (4), electricity that is stored and later sold may only be counted at the time the electricity is sold from storage. (d) A claimant, estate, or trust that is a lessee of a commercial energy system installed on a commercial unit may claim a tax credit under this Subsection (4) if the claimant, estate, or trust confirms that the lessor irrevocably elects not to claim the tax credit. (e) Notwithstanding Subsection (4)(a)(iii), a commercial energy system is exempt from the energy storage requirement if the system had a position in an interconnection queue or a signed agreement with a transmission provider before January 1, 2025. (5) (a) Subject to the other provisions of this Subsection (5), a claimant, estate, or trust may claim a refundable tax credit as provided in this Subsection (5) if: (i) the claimant, estate, or trust owns a commercial energy system that: (A) uses solar equipment capable of producing a total of 660 or more kilowatts of electricity; and (B) includes adequate energy storage; (ii) (A) the commercial energy system supplies all or part of the energy required by commercial units owned or used by the claimant, estate, or trust; or (B) the claimant, estate, or trust sells all or part of the energy produced by the commercial energy system as a commercial enterprise; (iii) the claimant, estate, or trust does not claim a tax credit under Subsection (3); (iv) the claimant, estate, or trust has not claimed and will not claim a tax credit under Subsection (6) for hydrogen production using electricity for which a taxpayer claims a tax credit under this Subsection (5); and (v) the claimant, estate, or trust obtains a written certification from the office in accordance with Subsection (7). (b) (i) Subject to Subsection (5)(b)(ii), a tax credit under this Subsection (5) is equal to the product of: (A) 0.35 cents; and (B) the kilowatt hours of electricity produced and used or sold during the taxable year. (ii) A claimant, estate, or trust is eligible to claim a tax credit under this Subsection (5) for production occurring during a period of 48 months beginning with the month in which the commercial energy system is placed in commercial service. (c) For purposes of calculating the tax credit under this Subsection (5), electricity that is stored and later sold may only be counted at the time the electricity is sold from storage. (d) A claimant, estate, or trust that is a lessee of a commercial energy system installed on a commercial unit may claim a tax credit under this Subsection (5) if the claimant, estate, or trust confirms that the lessor irrevocably elects not to claim the tax credit. (e) Notwithstanding Subsection (5)(a)(i)(B), a commercial energy system is exempt from the energy storage requirement if the system had a position in an interconnection queue or a signed agreement with a transmission provider before January 1, 2025. (6) (a) A claimant, estate, or trust may claim a refundable tax credit as provided in this Subsection (6) if: (i) the claimant, estate, or trust owns a hydrogen production system; (ii) the hydrogen production system is completed and placed in service on or after January 1, 2022; (iii) the claimant, estate, or trust sells as a commercial enterprise, or supplies for the claimant's, estate's, or trust's own use in commercial units, the hydrogen produced from the hydrogen production system; (iv) the claimant, estate, or trust has not claimed and will not claim a tax credit under Subsection (3), (4), or (5) for electricity used to meet the requirements of this Subsection (6); and (v) the claimant, estate, or trust obtains a written certification from the office in accordance with Subsection (7). (b) (i) Subject to Subsections (6)(b)(ii) and (iii), a tax credit under this Subsection (6) is equal to the product of: (A) $0.12; and (B) the number of kilograms of hydrogen produced during the taxable year. (ii) A claimant, estate, or trust may not receive a tax credit under this Subsection (6) for more than 5,600 metric tons of hydrogen per taxable year. (iii) A claimant, estate, or trust is eligible to claim a tax credit under this Subsection (6) for production occurring during a period of 48 months beginning with the month in which the hydrogen production system is placed in commercial service. (7) (a) Before a claimant, estate, or trust may claim a tax credit under this section, the claimant, estate, or trust shall obtain a written certification from the office. (b) The office shall issue a claimant, estate, or trust a written certification if the office determines that: (i) the claimant, estate, or trust meets the requirements of this section to receive a tax credit; and (ii) the commercial energy system or the hydrogen production system with respect to which the claimant, estate, or trust seeks to claim a tax credit: (A) has been completely installed; (B) is a viable system for saving or producing energy from clean resources; and (C) is safe, reliable, efficient, and technically feasible to ensure that the commercial energy system or the hydrogen production system uses the state's clean and nonrenewable resources in an appropriate and economic manner. (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the office may make rules: (i) for determining whether a commercial energy system or a hydrogen production system meets the requirements of Subsection (7)(b)(ii); and (ii) for purposes of a tax credit under Subsection (3), establishing the reasonable costs of a commercial energy system, as an amount per unit of energy production. (d) A claimant, estate, or trust that obtains a written certification from the office shall retain the certification for the same time period a person is required to keep books and records under Section 59-1-1406. (e) The office shall submit to the commission an electronic list that includes: (i) the name and identifying information of each claimant, estate, or trust to which the office issues a written certification; and (ii) for each claimant, estate, or trust: (A) the amount of the tax credit listed on the written certification; and (B) the date the commercial energy system or the hydrogen production system was installed. (8) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to address the certification of a tax credit under this section. (9) A tax credit under this section is in addition to any tax credits provided under the laws or rules and regulations of the United States. (10) A purchaser of one or more solar units that claims a tax credit under Section 59-10-1024 for the purchase of the one or more solar units may not claim a tax credit under this section for that purchase.
Utah Code § 59-2-1704 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1704
§ 59-2-1704. Indicia of value for urban farming assessment -- Inclusion of fair market value on certain property tax notices.
Status: in_force

(1) The county assessor shall consider only those indicia of value that the land has for agricultural use as determined by the commission when assessing land: (a) that meets the requirements of Section 59-2-1703 to be assessed under this part; and (b) for which the owner has: (i) made a timely application in accordance with Section 59-2-1707 for assessment under this part; and (ii) obtained approval of the application described in Subsection (1)(b)(i) from the county assessor. (2) In addition to the value determined in accordance with Subsection (1), the fair market value assessment shall be included on the notices described in: (a) Section 59-2-919.1; and (b) Section 59-2-1317. (3) The county board of equalization shall review the agricultural use value and fair market value assessments each year as provided under Section 59-2-1001.
Utah Code § 59-28-106 — Utah Code / Title 59 / Chapter 59-28 / § 59-28-106
§ 59-28-106. Certified service provider or model 2 seller reliance on commission certified software.
Status: in_force

(1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this chapter if: (a) the certified service provider or model 2 seller relies on software the commission certifies; and (b) the certified service provider's or model 2 seller's failure to collect a tax required under this chapter is as a result of the seller's or certified service provider's reliance on incorrect data: (i) provided by the commission; or (ii) in the software the commission certifies. (2) The relief from liability described in Subsection (1) does not apply if a certified service provider or model 2 seller incorrectly classifies an item or transaction into a product category the commission certifies. (3) If the taxability of a product category is incorrectly classified in software the commission certifies, the commission shall: (a) notify a certified service provider or model 2 seller of the incorrect classification of the taxability of a product category in software the commission certifies; and (b) state in the notice required by Subsection (3)(a) that, if the certified service provider or model 2 seller fails to correct the taxability of the item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice, the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this chapter on the incorrectly classified product category. (4) If a certified service provider or model 2 seller fails to correct the taxability of an item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice described in Subsection (3), the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this chapter on the item or transaction.
Utah Code § 59-23-3 — Utah Code / Title 59 / Chapter 59-23 / § 59-23-3
§ 59-23-3. Definitions.
Status: in_force

As used in this chapter: (1) "Brine shrimp eggs" means dormant, early stage brine shrimp embryos encapsulated as cysts that are harvested from within the state. (2) "Tax year" means a one-year period beginning on February 1 and ending on January 31 of the following year.
Utah Code § 59-14-105 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-105
§ 59-14-105. Electronic reporting of report on product transferred into the state.
Status: in_force

A person that is required to file a report with the commission in accordance with 15 U.S.C. Sec. 376 shall file the report electronically in a format approved by the commission.
Utah Code § 59-5-106 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-106
§ 59-5-106. Interest and penalty -- Overpayments.
Status: in_force

(1) In case of any failure to make or file a return required by this chapter, the penalty provided in Section 59-1-401 and interest at the rate and in the manner prescribed in Section 59-1-402 shall be charged and added to the tax. The amount so added to any tax, whether as a penalty, interest, or both, shall be collected at the same time and in the same manner and as a part of the tax. (2) An overpayment of a tax imposed by this chapter shall accrue interest at the rate and in the manner prescribed in Section 59-1-402.
Utah Code § 59-13-306 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-306
§ 59-13-306. Due date of special fuel tax.
Status: in_force

The special fuel tax is due and payable at the offices of the commission on or before the last day of the month following each reporting period. If not paid at the offices of the commission or if the envelope enclosing the report or remittance does not bear a post office cancellation mark dated on or before the due date, the special fuel tax is delinquent.
Utah Code § 59-23-4 — Utah Code / Title 59 / Chapter 59-23 / § 59-23-4
§ 59-23-4. Brine shrimp royalty -- Royalty rate -- Commission to prepare billing statement -- Deposit of revenue.
Status: in_force

7/1/2026 (1) A person shall pay for each tax year a brine shrimp royalty of: (a) for a tax year ending on or before January 31, 2026, 3.25 cents multiplied by the total number of pounds of unprocessed brine shrimp eggs that the person harvests within the state during the tax year; and (b) for a tax year beginning on or after February 1, 2026, 3.75 cents multiplied by the total number of pounds of unprocessed brine shrimp eggs that the person harvests within the state during the tax year. (2) (a) A person that harvests unprocessed brine shrimp eggs shall report to the Division of Wildlife Resources the total number of pounds of unprocessed brine shrimp eggs harvested by that person for that tax year on or before the February 15 immediately following the last day of that tax year. (b) The Division of Wildlife Resources shall provide the following information to the commission on or before the March 1 immediately following the last day of a tax year: (i) the total number of pounds of unprocessed brine shrimp eggs harvested for that tax year; and (ii) for each person that harvested unprocessed brine shrimp eggs for that tax year: (A) the total number of pounds of unprocessed brine shrimp eggs harvested by that person for that tax year; and (B) a current billing address for that person; and (iii) any additional information required by the commission. (c) (i) The commission shall prepare and mail a billing statement to each person that harvested unprocessed brine shrimp eggs in a tax year by the March 30 immediately following the last day of a tax year. (ii) The billing statement under Subsection (2)(c)(i) shall specify: (A) the total number of pounds of unprocessed brine shrimp eggs harvested by that person for that tax year; (B) the brine shrimp royalty that the person owes; and (C) the date that the brine shrimp royalty payment is due as provided in Section 59-23-5. (d) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules prescribing the information required under Subsection (2)(b)(iii). (3) Revenue generated by the brine shrimp royalty shall be deposited as follows: (a) the first $125,000 of the revenue generated in each fiscal year by the brine shrimp royalty shall be deposited into the Sovereign Lands Management Account created in Section 65A-5-1; (b) for fiscal year 2027 and fiscal year 2028, the remainder of the revenue generated in each fiscal year by the brine shrimp royalty after the deposit under Subsection (3)(a) shall be deposited into the Species Protection Account created in Section 23A-3-214, except that if the aggregate amount of revenue deposited under Subsections 23A-3-214(2)(a), (c), (d), and (e): (i) equals or exceeds $800,000, the Division of Finance shall transfer all brine shrimp royalty revenue collected under Subsection 23A-3-214(2)(b) from the Species Protection Account to the Sovereign Lands Management Account for the fiscal year; and (ii) is less than $800,000, the Division of Finance shall: (A) retain brine shrimp royalty revenue in the Species Protection Account in an amount equal to cover the shortfall below $800,000; and (B) once the $800,000 threshold is met, transfer any remaining brine shrimp royalty revenue to the Sovereign Lands Management Account for the fiscal year; and (c) on and after July 1, 2028, the remainder of the revenue generated in each fiscal year by the brine shrimp royalty after the deposit under Subsection (3)(a) shall be deposited into the Sovereign Lands Management Account.7/1/2026 (1) A person shall pay for each tax year a brine shrimp royalty of: (a) for a tax year ending on or before January 31, 2026, 3.25 cents multiplied by the total number of pounds of unprocessed brine shrimp eggs that the person harvests within the state during the tax year; and (b) for a tax year beginning on or after February 1, 2026, 3.75 cents multiplied by the total number of pounds of unprocessed brine shrimp eggs that the person harvests within the state during the tax year. (2) (a) A person that harvests unprocessed brine shrimp eggs shall report to the Division of Wildlife Resources the total number of pounds of unprocessed brine shrimp eggs harvested by that person for that tax year on or before the February 15 immediately following the last day of that tax year. (b) The Division of Wildlife Resources shall provide the following information to the commission on or before the March 1 immediately following the last day of a tax year: (i) the total number of pounds of unprocessed brine shrimp eggs harvested for that tax year; and (ii) for each person that harvested unprocessed brine shrimp eggs for that tax year: (A) the total number of pounds of unprocessed brine shrimp eggs harvested by that person for that tax year; and (B) a current billing address for that person; and (iii) any additional information required by the commission. (c) (i) The commission shall prepare and mail a billing statement to each person that harvested unprocessed brine shrimp eggs in a tax year by the March 30 immediately following the last day of a tax year. (ii) The billing statement under Subsection (2)(c)(i) shall specify: (A) the total number of pounds of unprocessed brine shrimp eggs harvested by that person for that tax year; (B) the brine shrimp royalty that the person owes; and (C) the date that the brine shrimp royalty payment is due as provided in Section 59-23-5. (d) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules prescribing the information required under Subsection (2)(b)(iii). (3) Revenue generated by the brine shrimp royalty shall be deposited as follows: (a) the first $125,000 of the revenue generated in each fiscal year by the brine shrimp royalty shall be deposited into the Sovereign Lands Management Account created in Section 65A-5-1; (b) for fiscal year 2027 and fiscal year 2028, the remainder of the revenue generated in each fiscal year by the brine shrimp royalty after the deposit under Subsection (3)(a) shall be deposited into the Species Protection Account created in Section 23A-3-214, except that if the aggregate amount of revenue deposited under Subsections 23A-3-214(2)(a), (c), (d), and (e): (i) equals or exceeds $800,000, the Division of Finance shall transfer all brine shrimp royalty revenue collected under Subsection 23A-3-214(2)(b) from the Species Protection Account to the Sovereign Lands Management Account for the fiscal year; and (ii) is less than $800,000, the Division of Finance shall: (A) retain brine shrimp royalty revenue in the Species Protection Account in an amount equal to cover the shortfall below $800,000; and (B) once the $800,000 threshold is met, transfer any remaining brine shrimp royalty revenue to the Sovereign Lands Management Account for the fiscal year; and (c) on and after July 1, 2028, the remainder of the revenue generated in each fiscal year by the brine shrimp royalty after the deposit under Subsection (3)(a) shall be deposited into the Sovereign Lands Management Account.
Utah Code § 59-7-101 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-101
§ 59-7-101. Definitions.
Status: in_force

As used in this chapter: (1) "Adjusted income" means unadjusted income as modified by Sections 59-7-105 and 59-7-106. (2) (a) "Affiliated group" means one or more chains of corporations that are connected through stock ownership with a common parent corporation that meet the following requirements: (i) at least 80% of the stock of each of the corporations in the group, excluding the common parent corporation, is owned by one or more of the other corporations in the group; and (ii) the common parent directly owns at least 80% of the stock of at least one of the corporations in the group. (b) "Affiliated group" does not include corporations that are qualified to do business but are not otherwise doing business in this state. (c) For purposes of this Subsection (2), "stock" does not include nonvoting stock which is limited and preferred as to dividends. (3) "Apportionable income" means adjusted income less nonbusiness income net of related expenses, to the extent included in adjusted income. (4) "Apportioned income" means apportionable income multiplied by the apportionment fraction as determined in Section 59-7-311. (5) "Business income" means the same as that term is defined in Section 59-7-302. (6) "Captive insurance company" means the same as that term is defined in Section 31A-1-301. (7) (a) "Captive real estate investment trust" means a real estate investment trust if: (i) the shares or beneficial interests of the real estate investment trust are not regularly traded on an established securities market; and (ii) more than 50% of the voting power or value of the shares or beneficial interests of the real estate investment trust are directly, indirectly, or constructively: (A) owned by a controlling entity of the real estate investment trust; or (B) controlled by a controlling entity of the real estate investment trust. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules defining "established securities market." (8) (a) "Common ownership" means the direct or indirect control or ownership of more than 50% of the outstanding voting stock of: (i) a parent-subsidiary controlled group as defined in Section 1563, Internal Revenue Code, except that 50% shall be substituted for 80%; (ii) a brother-sister controlled group as defined in Section 1563, Internal Revenue Code; or (iii) three or more corporations each of which is a member of a group of corporations described in Subsection (2)(a)(i) or (ii), and one of which is: (A) a common parent corporation included in a group of corporations described in Subsection (2)(a)(i); and (B) included in a group of corporations described in Subsection (2)(a)(ii). (b) Ownership of outstanding voting stock shall be determined by Section 1563, Internal Revenue Code. (9) (a) "Controlling entity of a captive real estate investment trust" means an entity that: (i) is treated as an association taxable as a corporation under the Internal Revenue Code; (ii) is not exempt from federal income taxation under Section 501(a), Internal Revenue Code; and (iii) directly, indirectly, or constructively holds more than 50% of: (A) the voting power of a captive real estate investment trust; or (B) the value of the shares or beneficial interests of a captive real estate investment trust. (b) "Controlling entity of a captive real estate investment trust" does not include: (i) a real estate investment trust, except for a captive real estate investment trust; (ii) a qualified real estate investment subsidiary described in Section 856(i), Internal Revenue Code, except for a qualified real estate investment trust subsidiary of a captive real estate investment trust; or (iii) a foreign real estate investment trust. (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules defining "established securities market." (10) "Corporate return" or "return" includes a combined report. (11) "Corporation" includes: (a) entities defined as corporations under Sections 7701(a) and 7704, Internal Revenue Code; and (b) other organizations that are taxed as corporations for federal income tax purposes under the Internal Revenue Code. (12) "COVID-19" means: (a) the severe acute respiratory syndrome coronavirus 2; or (b) the disease caused by severe acute respiratory syndrome coronavirus 2. (13) "Dividend" means any distribution, including money or other type of property, made by a corporation to its shareholders out of its earnings or profits accumulated after December 31, 1930. (14) (a) "Doing business" includes any transaction in the course of business by a domestic corporation or by a foreign corporation qualified to do or doing business in this state. (b) Except as provided in Subsection (14)(c) or Subsection 59-7-102(3), "doing business" includes: (i) the right to do business through incorporation or qualification; (ii) owning, renting, or leasing of real or personal property within this state; (iii) the participation in joint ventures, working and operating agreements, the performance of which takes place in this state; (iv) selling or performing a service in this state; and (v) earning income from the use of intangible property in this state. (c) "Doing business" does not include the business activity of a corporation if the corporation's only business activity within the state is the solicitation of orders for sales of tangible personal property that are protected under 15 U.S.C. Secs. 381 through 384. (15) "Domestic corporation" means a corporation that is incorporated or organized under the laws of this state. (16) "Exercising a corporate franchise" does not include the business activity of a corporation if the corporation's only business activity within the state is the solicitation of orders for sales of tangible personal property that are protected under 15 U.S.C. Secs. 381 through 384. (17) (a) "Farmers' cooperative" means an association, corporation, or other organization that is: (i) (A) an association, corporation, or other organization of farmers or fruit growers; or (B) an association, corporation, or other organization that is similar to an association, corporation, or organization described in Subsection (17)(a)(i)(A); and (ii) organized and operated on a cooperative basis to: (A) (I) market the products of members of the cooperative or the products of other producers; and (II) return to the members of the cooperative or other producers the proceeds of sales less necessary marketing expenses on the basis of the quantity of the products of a member or producer or the value of the products of a member or producer; or (B) (I) purchase supplies and equipment for the use of members of the cooperative or other persons; and (II) turn over the supplies and equipment described in Subsection (17)(a)(ii)(B)(I) at actual costs plus necessary expenses to the members of the cooperative or other persons. (b) (i) Subject to Subsection (17)(b)(ii), for purposes of this Subsection (17), the commission by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, shall define: (A) the terms "member" and "producer"; and (B) what constitutes an association, corporation, or other organization that is similar to an association, corporation, or organization described in Subsection (17)(a)(i)(A). (ii) The rules made under this Subsection (17)(b) shall be consistent with the filing requirements under federal law for a farmers' cooperative. (18) "Foreign corporation" means a corporation that is not incorporated or organized under the laws of this state. (19) (a) "Foreign operating company" means a corporation that: (i) is incorporated in the United States; (ii) conducts at least 80% of the corporation's business activity, as determined under Section 59-7-401, outside the United States; and (iii) as calculated in accordance with Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions, has: (A) at least $1,000,000 of payroll located outside the United States; and (B) at least $2,000,000 of property located outside the United States. (b) "Foreign operating company" does not include a corporation that qualifies for the Puerto Rico and possession tax credit as provided in Section 936, Internal Revenue Code. (20) (a) "Foreign real estate investment trust" means: (i) a business entity organized outside the laws of the United States if: (A) at least 75% of the business entity's total asset value at the close of the business entity's taxable year is represented by: (I) real estate assets, as defined in Section 856(c)(5)(B), Internal Revenue Code; (II) cash or cash equivalents; or (III) one or more securities issued or guaranteed by the United States; (B) the business entity is: (I) not subject to income taxation: (Aa) on amounts distributed to the business entity's beneficial owners; and (Bb) in the jurisdiction in which the business entity is organized; or (II) exempt from income taxation on an entity level in the jurisdiction in which the business entity is organized; (C) the business entity distributes at least 85% of the business entity's taxable income, as computed in the jurisdiction in which the business entity is organized, to the holders of the business entity's: (I) shares or beneficial interests; and (II) on an annual basis; (D) (I) not more than 10% of the following is held directly, indirectly, or constructively by a single person: (Aa) the voting power of the business entity; or (Bb) the value of the shares or beneficial interests of the business entity; or (II) the shares of the business entity are regularly traded on an established securities market; and (E) the business entity is organized in a country that has a tax treaty with the United States; or (ii) a listed Australian property trust. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules defining: (i) "cash or cash equivalents"; (ii) "established securities market"; or (iii) "listed Australian property trust." (21) "Income" includes losses. (22) "Internal Revenue Code" means Title 26 of the United States Code as effective during the year in which Utah taxable income is determined. (23) "Nonbusiness income" means the same as that term is defined in Section 59-7-302. (24) "Real estate investment trust" means the same as that term is defined in Section 856, Internal Revenue Code. (25) "Related expenses" means: (a) expenses directly attributable to nonbusiness income; and (b) the portion of interest or other expense indirectly attributable to both nonbusiness and business income that bears the same ratio to the aggregate amount of such interest or other expense, determined without regard to this Subsection (25), as the average amount of the asset producing the nonbusiness income bears to the average amount of all assets of the taxpayer within the taxable year. (26) "S corporation" means an S corporation as defined in Section 1361, Internal Revenue Code. (27) "Safe harbor lease" means a lease that qualified as a safe harbor lease under Section 168, Internal Revenue Code. (28) "Special deduction" includes a deduction under: (a) Section 250, Internal Revenue Code; or (b) Section 965(c), Internal Revenue Code. (29) "State of the United States" includes any of the 50 states or the District of Columbia. (30) (a) "Taxable year" means the calendar year or the fiscal year ending during such calendar year upon the basis of which the adjusted income is computed. (b) In the case of a return made for a fractional part of a year under this chapter or under rules prescribed by the commission, "taxable year" includes the period for which such return is made. (31) "Taxpayer" means any corporation subject to the tax imposed by this chapter. (32) "Threshold level of business activity" means business activity in the United States equal to or greater than 20% of the corporation's total business activity as determined under Section 59-7-401. (33) (a) "Unadjusted income" means federal taxable income as determined on a separate return basis before intercompany eliminations as determined by the Internal Revenue Code, before the net operating loss deduction and special deductions. (b) "Unadjusted income" includes deferred foreign income described in Section 965(a), Internal Revenue Code. (c) "Unadjusted income" does not include income received from: (i) a loan forgiven in accordance with 15 U.S.C. Sec. 636(a)(36), to the extent that a deduction for the expenditures paid with the loan is disallowed; or (ii) a similar paycheck protection loan that is: (A) authorized by the federal government; (B) provided in response to COVID-19; (C) forgiven if the borrower meets the expenditure requirements; and (D) exempt from federal income tax, to the extent that a deduction for the expenditures paid with the loan is disallowed. (34) (a) "Unitary group" means a group of corporations that: (i) are related through common ownership; and (ii) by a preponderance of the evidence as determined by a court of competent jurisdiction or the commission, are economically interdependent with one another as demonstrated by the following factors: (A) centralized management; (B) functional integration; and (C) economies of scale. (b) "Unitary group" includes a captive real estate investment trust. (c) "Unitary group" does not include an S corporation. (35) "United States" includes the 50 states and the District of Columbia. (36) "Utah net loss" means the current year Utah taxable income before Utah net loss deduction, if determined to be less than zero. (37) "Utah net loss deduction" means the amount of Utah net losses from other taxable years that a taxpayer may carry forward to the current taxable year in accordance with Section 59-7-110. (38) (a) "Utah taxable income" means Utah taxable income before net loss deduction less Utah net loss deduction. (b) "Utah taxable income" includes income from tangible or intangible property located or having situs in this state, regardless of whether carried on in intrastate, interstate, or foreign commerce. (39) "Utah taxable income before net loss deduction" means apportioned income plus nonbusiness income allocable to Utah net of related expenses. (40) (a) "Water's edge combined report" means a report combining the income and activities of: (i) all members of a unitary group that are: (A) corporations organized or incorporated in the United States, including those corporations qualifying for the Puerto Rico and Possession Tax Credit as provided in Section 936, Internal Revenue Code, in accordance with Subsection (40)(b); and (B) corporations organized or incorporated outside of the United States meeting the threshold level of business activity; and (ii) an affiliated group electing to file a water's edge combined report under Subsection 59-7-402(2). (b) There is a rebuttable presumption that a corporation which qualifies for the Puerto Rico and possession tax credit provided in Section 936, Internal Revenue Code, is part of a unitary group. (41) "Worldwide combined report" means the combination of the income and activities of all members of a unitary group irrespective of the country in which the corporations are incorporated or conduct business activity.
Utah Code § 59-10-1303 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1303
§ 59-10-1303. Contributions -- Amount -- Procedure for designating a contribution -- Joint return -- Contribution irrevocable.
Status: in_force

(1) A resident or nonresident individual that makes a contribution under this part, other than Section 59-10-1311 or Section 59-10-1313, may designate as the contribution any whole dollar amount of $1 or more. (2) If a resident or nonresident individual designating a contribution under this part other than Section 59-10-1311: (a) is owed an individual income tax refund for the taxable year, the amount of the contribution under this part shall be deducted from the resident or nonresident individual's individual income tax refund; or (b) is not owed an individual income tax refund for the taxable year, the resident or nonresident individual may remit a contribution under this part with the resident or nonresident individual's individual income tax return, except as provided in Section 59-10-1313. (3) If a husband and wife file a single individual income tax return jointly, a contribution under this part, other than Section 59-10-1311, shall be a joint contribution. (4) Except as provided in Subsection 59-10-1313(3)(c), a contribution under this part is irrevocable for the taxable year for which the resident or nonresident individual makes the contribution.
Utah Code § 59-12-809 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-809
§ 59-12-809. Certified service provider or model 2 seller reliance on commission certified software.
Status: in_force

(1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this part if: (a) the certified service provider or model 2 seller relies on software the commission certifies; and (b) the certified service provider's or model 2 seller's failure to collect a tax required under this part is as a result of the seller's or certified service provider's reliance on incorrect data: (i) provided by the commission; or (ii) in the software the commission certifies. (2) The relief from liability described in Subsection (1) does not apply if a certified service provider or model 2 seller incorrectly classifies an item or transaction into a product category the commission certifies. (3) If the taxability of a product category is incorrectly classified in software the commission certifies, the commission shall: (a) notify a certified service provider or model 2 seller of the incorrect classification of the taxability of a product category in software the commission certifies; and (b) state in the notice required by Subsection (3)(a) that the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the incorrectly classified product category if the certified service provider or model 2 seller fails to correct the taxability of the item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice. (4) If a certified service provider or model 2 seller fails to correct the taxability of an item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice described in Subsection (3), the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the item or transaction.
Utah Code § 59-31-101 — Utah Code / Title 59 / Chapter 59-31 / § 59-31-101
§ 59-31-101. Definitions.
Status: in_force

1/1/2027As used in this chapter: (1) (a) "Cannabinoid product" means a product that contains or is represented to contain one or more naturally occurring cannabinoids. (b) "Cannabinoid product" does not include: (i) medical cannabis as that term is defined in Section 26B-4-201; or (ii) a medical cannabis product as that term is defined in Section 26B-4-201. (2) "Kratom product" means a product containing any part of a leaf of the plant Mitragyna speciosa. (3) "Licensee" means a retailer that holds a valid license under Part 2, Licensing, to sell a specialized product. (4) "Retail price" means the amount charged by a retailer for a specialized product. (5) "Retailer" means a person that sells a specialized product to a consumer for personal use. (6) "Specialized product" means a cannabinoid product or a kratom product.
Utah Code § 59-10-1012 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1012
§ 59-10-1012. Tax credits for research activities conducted in the state -- Carry forward -- Commission to report modification or repeal of certain federal provisions -- Revenue and Taxation Interim Committee study.
Status: in_force

(1) (a) A claimant, estate, or trust meeting the requirements of this section may claim the following nonrefundable tax credits: (i) a research tax credit of 5% of the claimant's, estate's, or trust's qualified research expenses for the current taxable year that exceed the base amount provided for under Subsection (3); (ii) a tax credit for a payment to a qualified organization for basic research as provided in Section 41(e), Internal Revenue Code of 5% for the current taxable year that exceed the base amount provided for under Subsection (3); and (iii) a tax credit equal to 7.5% of the claimant's, estate's, or trust's qualified research expenses for the current taxable year. (b) Subject to Subsection (4), a claimant, estate, or trust may claim a tax credit under: (i) Subsection (1)(a)(i) or (1)(a)(iii), for the taxable year for which the claimant, estate, or trust incurs the qualified research expenses; or (ii) Subsection (1)(a)(ii), for the taxable year for which the claimant, estate, or trust makes the payment to the qualified organization. (c) The tax credits provided for in this section do not include the alternative incremental credit provided for in Section 41(c)(4), Internal Revenue Code. (2) Except as specifically provided for in this section: (a) the tax credits authorized under Subsection (1) shall be calculated as provided in Section 41, Internal Revenue Code; and (b) the definitions provided in Section 41, Internal Revenue Code, apply in calculating the tax credits authorized under Subsection (1). (3) For purposes of this section: (a) the base amount shall be calculated as provided in Sections 41(c) and 41(h), Internal Revenue Code, except that: (i) the base amount does not include the calculation of the alternative incremental credit provided for in Section 41(c)(4), Internal Revenue Code; (ii) a claimant's, estate's, or trust's gross receipts include only those gross receipts attributable to sources within this state as provided in Section 59-10-118; and (iii) notwithstanding Section 41(c), Internal Revenue Code, for purposes of calculating the base amount, a claimant, estate, or trust: (A) may elect to be treated as a start-up company as provided in Section 41(c)(3)(B), Internal Revenue Code, regardless of whether the claimant, estate, or trust meets the requirements of Section 41(c)(3)(B)(i)(I) or (II), Internal Revenue Code; and (B) may not revoke an election to be treated as a start-up company under Subsection (3)(a)(iii)(A); (b) "basic research" is as defined in Section 41(e)(7), Internal Revenue Code, except that the term includes only basic research conducted in this state; (c) "qualified research" is as defined in Section 41(d), Internal Revenue Code, except that the term includes only qualified research conducted in this state; (d) "qualified research expenses" is as defined and calculated in Section 41(b), Internal Revenue Code, except that the term includes only: (i) in-house research expenses incurred in this state; and (ii) contract research expenses incurred in this state; and (e) a tax credit provided for in this section is not terminated if a credit terminates under Section 41, Internal Revenue Code. (4) (a) If the amount of a tax credit claimed by a claimant, estate, or trust under Subsection (1)(a)(i) or (ii) exceeds the claimant's, estate's, or trust's tax liability under this chapter for a taxable year, the amount of the tax credit exceeding the tax liability: (i) may be carried forward for a period that does not exceed the next 14 taxable years; and (ii) may not be carried back to a taxable year preceding the current taxable year. (b) A claimant, estate, or trust may not carry forward the tax credit allowed by Subsection (1)(a)(iii). (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules for purposes of this section prescribing a certification process for qualified organizations to ensure that amounts paid to the qualified organizations are for basic research conducted in this state. (6) If a provision of Section 41, Internal Revenue Code, is modified or repealed, the commission shall report the modification or repeal by electronic means to the Revenue and Taxation Interim Committee within 60 days after the day on which the modification or repeal becomes effective. (7) (a) The Revenue and Taxation Interim Committee shall review the tax credits provided for in this section on or before October 1 of the year after the year in which the commission reports under Subsection (6) a modification or repeal of a provision of Section 41, Internal Revenue Code. (b) The review described in Subsection (7)(a) is in addition to the review required by Section 59-10-137. (c) Notwithstanding Subsection (7)(a), the Revenue and Taxation Interim Committee is not required to review the tax credits provided for in this section if the only modification to a provision of Section 41, Internal Revenue Code, is the extension of the termination date provided for in Section 41(h), Internal Revenue Code. (d) The Revenue and Taxation Interim Committee shall address in a review under this section: (i) the cost of the tax credits provided for in this section; (ii) the purpose and effectiveness of the tax credits provided for in this section; (iii) whether the tax credits provided for in this section benefit the state; and (iv) whether the tax credits provided for in this section should be: (A) continued; (B) modified; or (C) repealed. (e) If the Revenue and Taxation Interim Committee reviews the tax credits provided for in this section, the committee shall issue a report of the Revenue and Taxation Interim Committee's findings.
Utah Code § 59-10-520 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-520
§ 59-10-520. Time and place for paying tax shown on returns.
Status: in_force

(1) When a return of tax is required under this chapter or rules, the person required to make such return shall, without assessment or notice and demand from the commission, pay such tax to the commission office with which the return is filed, and shall pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time). (2) In any case where a tax is required to be paid on or before a certain date, or within a certain period, any reference in this chapter to the date fixed for payment of such tax shall be deemed a reference to the last day fixed for such payment (determined without regard to any extension of time for paying the tax).
Utah Code § 59-14-501 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-501
§ 59-14-501. Warning labels required.
Status: in_force

(1) All smokeless tobacco products sold within the state shall be affixed with an adhesive warning label which states: "Use of this product may cause oral cancer and other mouth disorders and is addictive." As used in this part, "smokeless tobacco products" means chewing tobacco and snuff. (2) The distributor, wholesaler, or manufacturer of smokeless tobacco products shall provide and pay for warning labels in accordance with specifications adopted by the Department of Health.
Utah Code § 59-2-1347 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1347
§ 59-2-1347. Redemption -- Adjustment or deferral of taxes -- Interest.
Status: in_force

(1) (a) If an interested person applies to a county legislative body for an adjustment or deferral of taxes levied against property located in the county, the county legislative body may accept a sum less than the full amount due, or defer the full amount due, where, in the judgment of the county legislative body, the best human interests and the interests of the state and the county are served. (b) Nothing in this section prohibits a county legislative body from granting a retroactive adjustment or deferral if the criteria established in this section are met. (2) (a) In an application for an adjustment or deferral described in Subsection (1), the applicant shall include a statement setting forth the following: (i) a description of the property; (ii) the value of the property for the current year; (iii) the amount of delinquent taxes, interest, and penalties; (iv) (A) for an adjustment, the amount proposed to be paid; or (B) for a deferral, the amount proposed to be deferred; and (v) any other information required by the county legislative body. (b) The commission shall prepare blank forms for an application for an adjustment or deferral under this section. (3) (a) A county legislative body may not grant a deferral without the written consent of the holder of any mortgage or trust deed outstanding on the property. (b) Any amount deferred shall be recorded as a lien on the property and shall bear interest at a rate equal to the lesser of: (i) 6%; or (ii) the federal funds rate target: (A) established by the Federal Open Markets Committee; and (B) that exists on the January 1 immediately preceding the day on which the taxes are deferred. (c) The amount deferred together with accrued interest is due and payable when the property is sold or otherwise conveyed. (4) Within 10 days after the day on which a county legislative body grants an adjustment or deferral, the county legislative body shall cause the adjustment or deferral to be posted in the county where the property involved is located. The publication shall contain: (a) the name of the applicant; (b) the parcel, serial, or account number of the property; (c) the value of the property for the current year; (d) the sum of the delinquent taxes, interest, and penalty due; and (e) the adjusted amount paid or deferred. (5) No later than the last day of each calendar month, each county legislative body shall send to the commission a record of any action taken by the county legislative body under this section during the preceding calendar month.
Utah Code § 59-14-809 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-809
§ 59-14-809. Commission study on enforcement and collection of tax.
Status: in_force

7/1/2026 (1) The commission shall: (a) implement increased enforcement of the tax imposed by this part; and (b) study issues related to increased enforcement and compliance with the requirements of this part. (2) The study shall include a review of: (a) the impact of increased enforcement on collections of the tax imposed by this part; (b) options for long-term funding of increased enforcement of the tax imposed by this part; (c) the sufficiency of collections of the tax imposed by this part to fund distributions from the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account under Section 59-14-807; (d) impacts of a lack of federal regulation of electronic cigarettes on enforcement and compliance efforts; and (e) potential impacts on compliance of changing the incidence of taxation to a tax imposed on the retail sale of an electronic cigarette product. (3) The commission shall annually report the commission's findings and recommendations on the study items described in Subsections (2)(a) through (e) to the Revenue and Taxation Interim Committee on or before the September interim meeting.
Utah Code § 59-2-1503 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1503
§ 59-2-1503. Property tax treatment of transportable factory-built housing units.
Status: in_force

Regardless of whether a transportable factory-built housing unit is considered to be real property or personal property under Section 70D-2-401, for purposes of this chapter: (1) a transportable factory-built housing unit that is located in a transportable factory-built housing unit park: (a) except as provided in Subsection (1)(b), is considered to be personal property; and (b) notwithstanding Subsection (1)(a), is considered to be real property if the owner of the transportable factory-built housing unit owns the real property upon which the transportable factory-built housing unit is located; and (2) a transportable factory-built housing unit that is not located in a transportable factory-built housing unit park: (a) except as provided in Subsection (2)(b), is considered to be personal property; and (b) notwithstanding Subsection (2)(a), is considered to be real property if the transportable factory-built housing unit is an improvement.
Utah Code § 59-12-2204 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2204
§ 59-12-2204. Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction.
Status: in_force

(1) A county, city, or town may not impose a sales and use tax under this part on: (a) the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104; and (b) except as provided in Subsection (2), amounts paid or charged for food and food ingredients. (2) A county, city, or town imposing a sales and use tax under this part shall impose the sales and use 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.
Utah Code § 59-2-1111 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1111
§ 59-2-1111. Exemption of property used for irrigation purposes -- Exemption of a nonprofit entity's property used for water purposes.
Status: in_force

(1) Water rights, ditches, canals, reservoirs, power plants, pumping plants, transmission lines, pipes, and flumes owned and used by individuals or corporations for irrigating land within the state owned by those individuals or corporations, or by the individual members of the corporation, are exempt from taxation to the extent that they are owned and used for irrigation purposes. (2) (a) As used in this Subsection (2) and for purposes of Article XIII, Section 3 of the Utah Constitution: (i) "Domestic water" means water used for a residential or commercial application, including the outdoor watering of vegetation. (ii) "Other water infrastructure" means property, other than a reservoir, pumping plant, ditch, canal, pipe, or flume, whose use is physically necessary in the production, treatment, storage, or distribution of water. (b) If owned by a nonprofit entity and used within the state to irrigate land, provide domestic water, or provide water to a public water supplier, the following are exempt from taxation: (i) a water right; (ii) a reservoir, pumping plant, ditch, canal, pipe, and flume; and (iii) other water infrastructure. (c) Land occupied by a reservoir, ditch, canal, or pipe that is exempt under Subsection (2)(b)(ii) is exempt if the land is owned by the nonprofit entity that owns the reservoir, ditch, canal, or pipe. (d) Land immediately adjacent to a reservoir, ditch, canal, or pipe that is exempt under Subsection (2)(b)(ii) is exempt if the land is: (i) owned by the nonprofit entity that owns the adjacent reservoir, ditch, canal, or pipe; and (ii) reasonably necessary for the maintenance or for otherwise supporting the operation of the reservoir, ditch, canal, or pipe.
Utah Code § 59-10-1304 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1304
§ 59-10-1304. Removal of designation and prohibitions on collection for certain contributions on income tax return -- Conditions for removal and prohibitions on collection -- Commission publication requirements.
Status: in_force

(1) (a) If a contribution or combination of contributions described in Subsection (1)(b) generate less than $30,000 per year for three consecutive years, the commission shall remove the designation for the contribution from the individual income tax return and may not collect the contribution from a resident or nonresident individual beginning two taxable years after the three-year period for which the contribution generates less than $30,000 per year. (b) The following contributions apply to Subsection (1)(a): (i) the contribution provided for in Section 59-10-1306; (ii) the sum of the contributions provided for in Subsection 59-10-1307(1); (iii) the contribution provided for in Section 59-10-1308; (iv) the contribution provided for in Section 59-10-1319; (v) the contribution provided for in Section 59-10-1320; (vi) the contribution provided for in Section 59-10-1321; (vii) the contribution provided for in Section 59-10-1322; (viii) the contribution provided for in Section 59-10-1323; (ix) the contribution provided for in Section 59-10-1324; or (x) the contribution provided for in Section 59-10-1325. (2) If the commission removes the designation for a contribution under Subsection (1), the commission shall report to the Revenue and Taxation Interim Committee by electronic means that the commission removed the designation on or before the November interim meeting of the year in which the commission determines to remove the designation. (3) (a) Within a 30-day period after the day on which the commission makes the report required by Subsection (2), the commission shall publish a list in accordance with Subsection (3)(b) stating each contribution that the commission will remove from the individual income tax return. (b) The list shall: (i) be published on: (A) the commission's website; and (B) the public legal notice website in accordance with Section 45-1-101; (ii) include a statement that the commission: (A) is required to remove the contribution from the individual income tax return; and (B) may not collect the contribution; (iii) state the taxable year for which the removal described in Subsection (3)(a) takes effect; and (iv) remain available for viewing and searching until the commission publishes a new list in accordance with this Subsection (3).
Utah Code § 59-10-512 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-512
§ 59-10-512. Signing of returns and other documents.
Status: in_force

(1) Except as otherwise provided by Subsection (2), any return, statement, or other document required to be made under any provision of this chapter shall be signed in accordance with forms or rules prescribed by the commission. (2) The return of a partnership made under Section 59-10-507 shall be signed by any one of the partners. The fact that a partner's name is signed on the return shall be prima facie evidence that such partner is authorized to sign the return on behalf of the partnership. (3) The fact that an individual's name is signed on a return, statement, or other document shall be prima facie evidence for all purposes that the return, statement, or other document was actually signed by the individual.
Utah Code § 59-2-303 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-303
§ 59-2-303. General duties of county assessor.
Status: in_force

(1) (a) Before May 22 each year, the county assessor shall: (i) ascertain the names of the owners of all property that is subject to taxation by the county; (ii) except as provided in Subsection (2), assess the property to the owner, claimant of record, or occupant in possession or control at midnight on January 1 of the taxable year; and (iii) conduct the review process described in Section 59-2-303.2. (b) No mistake in the name or address of the owner or supposed owner of property renders the assessment invalid. (2) If a conveyance of ownership of the real property was recorded in the office of a county recorder after January 1 but more than 14 calendar days before the day on which the county treasurer mails the tax notice, the county assessor shall assess the property to the new owner. (3) A county assessor shall become fully acquainted with all property in the county assessor's county, as provided in Section 59-2-301. (4) A county assessor in a county of the third, fourth, fifth, or sixth class shall seek assistance from other county assessors or an appraiser contracted in accordance with Section 59-2-703 for the county assessor to meet the requirements of Section 59-2-303.1.
Utah Code § 59-10-1020 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1020
§ 59-10-1020. Nonrefundable estate or trust tax credit.
Status: in_force

(1) For taxable years beginning on or after January 1, 2008, an estate or trust may claim a nonrefundable tax credit against taxes otherwise due under Part 2, Trusts and Estates, equal to the product of: (a) the sum of: (i) the amount that a resident or nonresident estate or trust deducts under Section 163, Internal Revenue Code, for interest paid or accrued, as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year; (ii) the amount that a resident or nonresident estate or trust deducts under Section 164, Internal Revenue Code, for taxes paid or accrued other than for any amount paid or accrued for state or local income taxes for the taxable year, as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year; (iii) the amount that a resident or nonresident estate or trust other than a qualified nongrantor charitable lead trust deducts under Section 642(c), Internal Revenue Code, as a charitable contribution deduction, as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year; (iv) subject to Subsection (3), the amount that a resident or nonresident estate or trust deducts as an attorney, accountant, or return preparer fee, as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year; and (v) subject to Subsection (3), the amount that a resident or nonresident estate or trust deducts as an other deduction or miscellaneous itemized deduction, as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year; and (b) 6%. (2) An estate or trust may not carry forward or carry back a tax credit under this section. (3) The tax credit allowed by Subsection (1) shall be reduced by $.013 for each dollar by which an estate's or trust's taxable income exceeds $12,000. (4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act: (a) for purposes of Subsection (1)(a)(iv), the commission may make rules for determining what constitutes an attorney, accountant, or return preparer fee if that attorney, accountant, or return preparer fee is consistent with an attorney, accountant, or return preparer fee that may be deducted on a federal income tax return for estates and trusts; or (b) for purposes of Subsection (1)(a)(v), the commission may make rules for determining what constitutes an other deduction or miscellaneous itemized deduction if that other deduction or miscellaneous itemized deduction is consistent with an other deduction or miscellaneous itemized deduction that may be deducted on a federal income tax return for estates and trusts.
Utah Code § 59-2-205 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-205
§ 59-2-205. Record of assessment of mines -- Review by county assessor.
Status: in_force

(1) Each year the commission shall prepare a record of assessment of mines. The record shall include the following information for all mines subject to assessment by the commission: (a) the owner of the mine; (b) the name and description and location of the mine; (c) the county in which the mine is located; (d) the value of the mine; (e) the value of the machinery; (f) the value of supplies and other personal property; (g) the value of improvements; and (h) the value of machinery, property, and surface improvements having a value separate and independent of the mines or mining claims assessed by the commission, and the names of the owners of the machinery, property, or surface improvements, together with any other information determined by the commission. (2) The record of the assessment and the information upon which the assessments and apportionments are calculated are available for review upon request by a county assessor.
Utah Code § 59-10-502 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-502
§ 59-10-502. Persons required to file returns.
Status: in_force

An income tax return with respect to the tax imposed by this chapter shall be filed by: (1) every resident individual, estate, or trust required to file a federal income tax return for the taxable year; and (2) every nonresident individual, estate, or trust having federal gross income derived from sources within the state for the taxable year and required to file a federal income tax return for such taxable year.
Utah Code § 59-28-102 — Utah Code / Title 59 / Chapter 59-28 / § 59-28-102
§ 59-28-102. Definitions.
Status: in_force

As used in this chapter: (1) "Agreement" means the same as that term is defined in Section 59-12-102. (2) "Certified service provider" means the same as that term is defined in Section 59-12-102. (3) "Initial rate" means a rate of 0.32%. (4) "Model 2 seller" means the same as that term is defined in Section 59-12-102. (5) "Purchaser" means the same as that term is defined in Section 59-12-102. (6) "Sales price" means the same as that term is defined in Section 59-12-102. (7) "Secondary rate" means a rate of 0.75%. (8) "Seller" means the same as that term is defined in Section 59-12-102.
Utah Code § 59-24-108 — Utah Code / Title 59 / Chapter 59-24 / § 59-24-108
§ 59-24-108. Rulemaking authority.
Status: in_force

The commission may make rules under Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to implement and enforce this chapter.
Utah Code § 59-12-116 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-116
§ 59-12-116. License and tax in addition to other licenses and taxes.
Status: in_force

The license and tax imposed by this chapter shall be in addition to all other licenses and taxes provided by law.
Utah Code § 59-12-801 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-801
§ 59-12-801. Definitions.
Status: in_force

As used in this part: (1) "Emergency medical services" means the same as that term is defined in Section 53-2d-101. (2) "Federally qualified health center" means the same as that term is defined in 42 U.S.C. Sec. 1395x. (3) "Freestanding urgent care center" means a facility that provides outpatient health care service: (a) on an as-needed basis, without an appointment; (b) to the public; (c) for the diagnosis and treatment of a medical condition if that medical condition does not require hospitalization or emergency intervention for a life threatening or potentially permanently disabling condition; and (d) including one or more of the following services: (i) a medical history physical examination; (ii) an assessment of health status; or (iii) treatment: (A) for a variety of medical conditions; and (B) that is commonly offered in a physician's office. (4) "Nursing care facility" means the same as that term is defined in Section 26B-2-201. (5) "Rural city hospital" means a hospital owned by a city that is located within a third, fourth, fifth, or sixth class county. (6) "Rural county health care facility" means a: (a) rural county hospital; or (b) rural county nursing care facility. (7) "Rural county hospital" means a hospital owned by a county that is: (a) a third, fourth, fifth, or sixth class county, as defined in Section 17-60-104; and (b) located outside of a standard metropolitan statistical area, as designated by the United States Bureau of the Census. (8) "Rural county nursing care facility" means a nursing care facility owned by: (a) a county that is: (i) a third, fourth, fifth, or sixth class county, as defined in Section 17-60-104; and (ii) located outside of a standard metropolitan statistical area, as designated by the United States Census Bureau; or (b) a special service district if the special service district is: (i) created for the purpose of operating the nursing care facility; and (ii) within a county that is: (A) a third, fourth, fifth, or sixth class county, as defined in Section 17-60-104; and (B) located outside of a standard metropolitan statistical area, as designated by the United States Census Bureau. (9) "Rural emergency medical services" means emergency medical services that are provided by a county that is: (a) a third, fourth, fifth, or sixth class county, as defined in Section 17-60-104; and (b) located outside of a standard metropolitan statistical area, as designated by the United States Census Bureau. (10) "Rural health clinic" means the same as that term is defined in 42 U.S.C. Sec. 1395x.
Utah Code § 59-12-129 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-129
§ 59-12-129. Monetary allowance under the agreement.
Status: in_force

The commission shall provide a monetary allowance to a seller or certified service provider as determined: (1) by the governing board of the agreement; and (2) in accordance with the agreement.
Utah Code § 59-22-202 — Utah Code / Title 59 / Chapter 59-22 / § 59-22-202
§ 59-22-202. Definitions.
Status: in_force

As used in this part: (1) "Adjusted for inflation" means increased in accordance with the formula for inflation adjustment set forth in Exhibit C to the Master Settlement Agreement. (2) "Affiliate" means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person. Solely for purposes of this definition, the terms "owns," "is owned" and "ownership" mean ownership of an equity interest, or the equivalent thereof, of 10% or more, and the term "person" means an individual, partnership, committee, association, corporation, or any other organization or group of persons. (3) "Allocable share" means Allocable Share as that term is defined in the Master Settlement Agreement. (4) "Cigarette" means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains: (a) any roll of tobacco wrapped in paper or in any substance not containing tobacco; or (b) tobacco, in any form, that is functional in the product, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or (c) any roll of tobacco wrapped in any substance containing tobacco that, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in clause (a) of this definition. The term "cigarette" includes "roll-your-own" (i.e., any tobacco that, because of its appearance, type, packaging, or labeling is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes). For purposes of this definition of "cigarette," 0.09 ounces of "roll-your-own" tobacco shall constitute one individual "cigarette." (5) "Master Settlement Agreement" means the settlement agreement (and related documents) entered into on November 23, 1998, by the State and leading United States tobacco product manufacturers. (6) "Qualified escrow fund" means an escrow arrangement with a federally or State chartered financial institution having no affiliation with any tobacco product manufacturer and having assets of at least $1,000,000,000 where such arrangement requires that such financial institution hold the escrowed funds' principal for the benefit of releasing parties and prohibits the tobacco product manufacturer placing the funds into escrow from using, accessing, or directing the use of the funds' principal except as consistent with Subsection 59-22-203(2). (7) "Released claims" means Released Claims as that term is defined in the Master Settlement Agreement. (8) "Releasing parties" means Releasing Parties as that term is defined in the Master Settlement Agreement. (9) (a) "Tobacco product manufacturer" means an entity that after the date of enactment of this Act directly (and not exclusively through any affiliate): (i) manufactures cigarettes anywhere that such manufacturer intends to be sold in the United States, including cigarettes intended to be sold in the United States through an importer (except where such importer is an original participating manufacturer (as that term is defined in the Master Settlement Agreement) that will be responsible for the payments under the Master Settlement Agreement with respect to such cigarettes as a result of the provisions of Subsection II(mm) of the Master Settlement Agreement and that pays the taxes specified in Subsection II(z) of the Master Settlement Agreement, and provided that the manufacturer of such cigarettes does not market or advertise such cigarettes in the United States); (ii) is the first purchaser anywhere for resale in the United States of cigarettes manufactured anywhere that the manufacturer does not intend to be sold in the United States; or (iii) becomes a successor of an entity described in Subsection (9)(a)(i) or (ii). (b) "Tobacco product manufacturer" shall not include an affiliate of a tobacco product manufacturer unless such affiliate itself falls within any Subsection (9)(a)(i) through (iii). (10) (a) "Units sold" means the number of individual cigarettes sold in the state by an applicable tobacco product manufacturer during the year in question for which the state is not prohibited from taxing under federal law. (b) "Units sold" includes a cigarette or "roll your own" tobacco product sold by a tobacco product manufacturer through a distributor, a retailer, or a similar intermediary. (c) The State Tax Commission may make rules establishing how to determine the number of units sold in the state.
Utah Code § 59-9-103 — Utah Code / Title 59 / Chapter 59-9 / § 59-9-103
§ 59-9-103. Taxation of insurers otherwise untaxed.
Status: in_force

(1) As used in this section: (a) "Administrative and claims expense" includes all claims paid, agency expenses, third party administrator expenses, taxes, licenses, fees, loss adjustment expenses, legal expenses, reinsurance premiums, and all other expenses incurred directly in connection with the insurance of Utah risks by the insurer, less any recoveries or reimbursements collected or collectible because of reinsurance or any other source, but only with respect to Utah risks. The administrative and claims expense also includes the pro rata portion attributable to Utah risks of the salaries and fringe benefits, including taxes on salaries, of all personnel responsible for the administration of the insurer, the printing and stationery, and all other expenses attributable to the administration of the insurer. When personnel are engaged in the administration of the insurer as only part of their employment, for purposes of this section their salaries and fringe benefits shall be prorated based on the portion of their time devoted to the administration of the insurer. Appropriate overhead charges shall be included with all the expenses listed in this subsection. (b) "Utah risks" means insurance coverage on the lives, health, or against the liability of persons residing in Utah, or on property located in Utah, other than property temporarily in transit through Utah. (2) Except for workers' compensation coverage, which is provided in Subsection (3), and except as provided under Subsection (4), every insurer which provides insurance on Utah risks shall pay to the commission, on or before March 31 of each year, a tax of 2-1/4% of the total administrative and claims expense incurred during the prior calendar year by the insurer. This tax shall be deposited in the General Fund. (3) Except as provided under Subsection (4), every insurer which provides workers' compensation coverage on persons employed in Utah shall pay to the commission on or before March 31 of each year a tax of 3-1/4% of the total administrative and claims expense incurred during the prior year by the insurer. This tax shall be distributed in the same manner as under Subsection 59-9-101(2). (4) The taxes imposed under Subsections (2) and (3) do not apply to: (a) admitted insurers; (b) insurers taxed under Section 31A-3-301; (c) self insurers; (d) annuity considerations or ocean marine insurance; or (e) a public agency insurance mutual as defined in Section 31A-1-103.
Utah Code § 59-2-331 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-331
§ 59-2-331. Corrective action by commission.
Status: in_force

(1) As used in this section: (a) "County officer" means a county assessor, a member of a county board of equalization, or any other individual who holds a county office. (b) "Multicounty assessing and collecting levy" means the same as that term is defined in Section 59-2-1601. (2) The commission shall take corrective action if the commission determines that a county officer has materially failed to perform a duty under this chapter relating to the assessment of property. (3) Corrective action under Subsection (2) may include one or more of the following actions: (a) notifying a county officer in writing of the performance issue; (b) ordering factoring pursuant to Section 59-2-704; (c) subject to Subsection (4): (i) recommending the removal of a county officer; or (ii) filing a petition for a court order requiring a county officer to take action; (d) reporting suspected misconduct or malfeasance of a county officer to law enforcement agencies, as appropriate; and (e) taking any other action the commission determines is appropriate to ensure that: (i) all assessments of property are uniform and equal, according to fair market value; and (ii) the tax burden is distributed without favor or discrimination. (4) (a) Before taking a corrective action described in Subsection (3)(c) against a county officer, the commission shall publish notice of the commission's intent to take the corrective action on: (i) the commission's public website; and (ii) the Utah Public Notice Website created in Section 63A-16-601. (b) After taking a corrective action described in Subsection (3)(c) against a county officer, the commission shall provide written notice of the corrective action to: (i) the county officer subject to the corrective action; (ii) the county legislative body of the county for which the county officer described in Subsection (4)(b)(i) holds office; (iii) the state auditor; (iv) the president of the Senate; and (v) the speaker of the House of Representatives. (5) If the commission determines that a county officer has materially failed to perform a duty under this chapter relating to the assessment of property for a period of one year or longer, the commission shall: (a) assist the county officer in performing the duty required by this chapter; and (b) charge the county the full amount of the commission's costs in providing assistance under this Subsection (5).
Utah Code § 59-7-614.4 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-614.4
§ 59-7-614.4. Tax credit for pass-through entity taxpayer.
Status: in_force

(1) As used in this section: (a) "Pass-through entity" is as defined in Section 59-10-1402. (b) "Pass-through entity taxpayer" is as defined in Section 59-10-1402. (2) A pass-through entity taxpayer may claim a refundable tax credit against the tax otherwise due under this chapter. (3) The tax credit described in Subsection (2) is equal to the amount paid or withheld by the pass-through entity on behalf of the pass-through entity taxpayer described in Subsection (2) in accordance with Section 59-10-1403.2. (4) A pass-through entity taxpayer may not claim a tax credit under this section for an amount for which the pass-through entity taxpayer claims a tax credit under Section 59-10-1103.
Utah Code § 59-14-401 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-401
§ 59-14-401. Refund of taxes paid -- Exemption for exported cigarettes and tobacco products.
Status: in_force

(1) (a) When any cigarette or tobacco product taxed under this chapter is sold and shipped to a regular dealer in those articles in another state, the seller in this state shall be entitled to a refund of the actual amount of the taxes paid, upon condition that the seller in this state: (i) is a licensed dealer; (ii) signs an affidavit that the cigarette or tobacco product was so sold and shipped; (iii) furnishes from the purchaser a written acknowledgment that the purchaser has received: (A) the cigarette or tobacco product; and (B) the amount of any stamps for which a refund is requested; (iv) reports the name and address of the purchaser; and (v) reports the name of the manufacturer of the cigarette, as defined under Section 59-22-202, reported under Section 59-14-407 if the cigarette is manufactured by a manufacturer required to place funds into escrow under Section 59-22-203. (b) The taxes shall be refunded in the manner provided in Subsection 59-14-206(2) for unused stamps. (2) Wholesalers or distributors in this state who export taxable cigarettes and tobacco products to a regular dealer in another state shall be exempt from the payment of any tax upon the sale of the articles upon furnishing such proof of the sale and exportation as the commission may require.
Utah Code § 59-26-106 — Utah Code / Title 59 / Chapter 59-26 / § 59-26-106
§ 59-26-106. Records.
Status: in_force

(1) A multi-channel video or audio service provider shall maintain records, statements, books, or accounts necessary to determine the amount of tax that the multi-channel video or audio service provider is required to remit to the commission under this chapter. (2) The commission may require a multi-channel video or audio service provider to make or keep the records, statements, books, or accounts the commission considers sufficient to show the amount of tax for which the multi-channel video or audio service provider is required to remit to the commission under this chapter: (a) by notice served upon that multi-channel video or audio service provider; or (b) by administrative rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (3) After notice by the commission, a multi-channel video or audio service provider shall open the records, statements, books, or accounts specified in Subsection (2) for examination by the commission or a duly authorized agent of the commission.
Utah Code § 59-13-303 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-303
§ 59-13-303. Special fuel user permits -- Application -- Revocation of permits under certain circumstances.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b), each user shall, prior to the use of the fuel in a qualified motor vehicle, apply to the commission on forms prescribed by the commission for a special fuel user permit. When the application is approved by the commission, a single special fuel user permit shall be issued to the user. (b) In place of the special fuel user permit issued under Subsection (1)(a), a user may purchase a special fuel user trip permit. A special fuel user trip permit is valid for 96 hours or until the qualified vehicle leaves the state, whichever occurs first. (c) The fee for the special fuel user trip permit is $25. (2) A special fuel user permit number shall be assigned to each licensed user and is nontransferable and valid until surrendered by the user for nonuse or until revoked by the commission. (3) The special fuel user permit expires December 31 of each year. Special fuel user permits for the calendar year shall be honored until February 28 of the following year. An application shall be filed with the commission each year for a new special fuel user permit for vehicles operated by a licensed user. (4) (a) The special fuel user permit shall be kept in the passenger compartment of each vehicle, or as otherwise authorized by the commission. (b) A user that does not comply with the requirements of this section may be required to purchase a special fuel user trip permit. (5) The commission may revoke the special fuel user permit issued under this section from any person refusing or neglecting to comply with this part. (6) Any user reporting Utah special fuel tax liability under Part 5, Interstate Agreements, is exempted from the permit requirements of this section.
Utah Code § 59-2-1102 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1102
§ 59-2-1102. Application for exemption to county board of equalization -- Request for additional information or hearing -- Appeal -- Exceptions -- Annual statement -- Revocation.
Status: in_force

1/1/2027 (1) As used in this section, "exclusive use exemption" means the same as that term is defined in Section 59-2-1101. (2) Except as provided in Subsection (5) or (7)(a), a county board of equalization may not grant an exemption under this part unless the person affected or the person's agent: (a) submits a written application to the county board of equalization on or before March 1 of the year for which the exemption is sought; and (b) verifies the application by signed statement. (3) (a) The county board of equalization may require a person making an application for exemption to provide additional information regarding the application, appear before the county board of equalization in a hearing to be examined under oath, or both. (b) If the county board of equalization requires a person making an application for exemption to provide additional information, appear before the county board of equalization in a hearing, or both, the county board of equalization may not grant an exemption unless the person affected or the person's agent appears and answers all questions pertinent to the inquiry, as requested. (c) If the county board of equalization requests a hearing on the application, the county board of equalization may subpoena any witnesses, and hear and take any evidence in relation to the pending application. (4) (a) Except as provided in Subsection (7)(b), if a person files an application in accordance with this section for an exemption under this part, the county board of equalization shall render to the applicant a written decision on the application on or before the date on which the county assessor is required to complete and deliver the assessment book, as specified in Section 59-2-311, for the year in which the application is filed. (b) The county board of equalization's written decision on an application under this Subsection (4) shall include a notice informing the property owner of the right to file an appeal with the commission under Section 59-2-1006 if the property owner is dissatisfied with the written decision. (c) An applicant for an exemption may appeal to the commission in accordance with Section 59-2-1006 if the applicant is dissatisfied with the county board of equalization's written decision on the application under this Subsection (4). (5) (a) A county board of equalization may not require an owner of property to file an application in accordance with this section to claim an exemption for the property under the following: (i) Subsection 59-2-1101(3)(a)(i); (ii) Subsection 59-2-1101(3)(a)(vi) or (viii); (iii) Section 59-2-1110; (iv) Section 59-2-1111; (v) Section 59-2-1112; (vi) Section 59-2-1113; or (vii) Section 59-2-1114. (b) A county board of equalization may not require an owner of property to file an application in accordance with this section to claim an exemption for the property described in Subsection 59-2-1101(3)(a)(ii) or (iii) unless the property is property described in Subsection 59-2-1101(1)(j)(ii). (c) A county board of equalization may not require an owner of property described in Subsection 59-2-1101(3)(a)(iv) or (v) to file an application in accordance with this section to claim an exemption for that property if: (i) the owner filed an application for an exemption in accordance with this section; (ii) the county board of equalization determines that the owner may claim an exemption for that property; and (iii) the exemption described in Subsection (5)(c)(ii) is in effect. (6) (a) For the time period that an owner is granted an exemption in accordance with this section for property described in Subsection 59-2-1101(3)(a)(iv) or (v), a county board of equalization shall require the owner to file an annual statement on or before March 1 on a form prescribed by the commission establishing that the property continues to be eligible for the exemption. (b) (i) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules providing: (A) the form for the annual statement required by Subsection (6)(a); (B) the contents of the form for the annual statement required by Subsection (6)(a); and (C) procedures and requirements for making the annual statement required by Subsection (6)(a). (ii) The commission shall make the form described in Subsection (6)(b)(i)(A) available to counties. (c) If an owner of exempt property described in Subsection 59-2-1101(3)(a)(iv) or (v) fails to timely file the annual statement required by Subsection (6)(a), the county board of equalization shall: (i) revoke the exemption for that property; and (ii) notify the property owner of the revocation on or before April 1 of the year in which the property owner fails to timely file the annual statement. (d) An owner of exempt property described in Subsection 59-2-1101(3)(a)(iv) or (v) may file the annual statement required by Subsection (6)(a) after March 1 if the property owner: (i) files the annual statement on or before March 31; and (ii) includes a statement of facts establishing that the property owner was unable to file the annual statement on or before March 1 due to one of the following conditions and no other responsible party was capable of filing the annual statement: (A) a medical emergency of the property owner, an immediate family member of the property owner, or the property owner's agent; (B) the death of the property owner, an immediate family member of the property owner, or the property owner's agent; or (C) other extraordinary and unanticipated circumstances. (7) (a) For purposes of Subsection (2), when a person acquires property on or after January 1 that qualifies for an exclusive use exemption, that person may apply for the exclusive use exemption on or before the later of: (i) June 1 of the year in which the property is acquired; or (ii) 120 days after the day on which the property is acquired. (b) Notwithstanding Subsection (4), if a person files an application for an exclusive use exemption under this Subsection (7), the county board of equalization shall render to the applicant a written decision on the application on or before the later of: (i) May 15; or (ii) 90 days after the day on which the application for the exemption is filed. (c) The county board of equalization's written decision on an application under this Subsection (7) shall include a notice informing the property owner of the right to file an appeal with the commission under Section 59-2-1006 if the property owner is dissatisfied with the county board of equalization's written decision. (d) An applicant for an exclusive use exemption may appeal to the commission in accordance with Section 59-2-1006 if the applicant is dissatisfied with the county board of equalization's written decision on the application under this Subsection (7). (8) (a) If a county board of equalization has reason to believe that property granted an exemption under this part may no longer qualify for an exemption, the county board of equalization may, after giving notice to the property owner in a manner prescribed by rule: (i) determine whether the property continues to qualify for an exemption under this part; and (ii) render to the applicant a written decision revoking the exemption for that property if the county board of equalization determines that the property no longer qualifies for an exemption under this part. (b) The county board of equalization's written decision to revoke an exemption under this Subsection (8) shall include a notice informing the property owner of the right to file an appeal with the commission under Section 59-2-1006 if the property owner is dissatisfied with the written decision. (c) An owner of property for which the county board of equalization renders a written decision to revoke an exemption under this Subsection (8) may appeal to the commission in accordance with Section 59-2-1006 if the property owner is dissatisfied with the county board of equalization's written decision.1/1/2027 (1) As used in this section, "exclusive use exemption" means the same as that term is defined in Section 59-2-1101. (2) Except as provided in Subsection (5) or (7)(a), a county board of equalization may not grant an exemption under this part unless the person affected or the person's agent: (a) submits a written application to the county board of equalization on or before March 1 of the year for which the exemption is sought; and (b) verifies the application by signed statement. (3) (a) The county board of equalization may require a person making an application for exemption to provide additional information regarding the application, appear before the county board of equalization in a hearing to be examined under oath, or both. (b) If the county board of equalization requires a person making an application for exemption to provide additional information, appear before the county board of equalization in a hearing, or both, the county board of equalization may not grant an exemption unless the person affected or the person's agent appears and answers all questions pertinent to the inquiry, as requested. (c) If the county board of equalization requests a hearing on the application, the county board of equalization may subpoena any witnesses, and hear and take any evidence in relation to the pending application. (4) (a) Except as provided in Subsection (7)(b), if a person files an application in accordance with this section for an exemption under this part, the county board of equalization shall render to the applicant a written decision on the application on or before the date on which the county assessor is required to complete and deliver the assessment book, as specified in Section 59-2-311, for the year in which the application is filed. (b) The county board of equalization's written decision on an application under this Subsection (4) shall include a notice informing the property owner of the right to file an appeal with the commission under Section 59-2-1006 if the property owner is dissatisfied with the written decision. (c) An applicant for an exemption may appeal to the commission in accordance with Section 59-2-1006 if the applicant is dissatisfied with the county board of equalization's written decision on the application under this Subsection (4). (5) (a) A county board of equalization may not require an owner of property to file an application in accordance with this section to claim an exemption for the property under the following: (i) Subsection 59-2-1101(3)(a)(i); (ii) Subsection 59-2-1101(3)(a)(vi) or (viii); (iii) Section 59-2-1110; (iv) Section 59-2-1111; (v) Section 59-2-1112; (vi) Section 59-2-1113; or (vii) Section 59-2-1114. (b) A county board of equalization may not require an owner of property to file an application in accordance with this section to claim an exemption for the property described in Subsection 59-2-1101(3)(a)(ii) or (iii) unless the property is property described in Subsection 59-2-1101(1)(j)(ii). (c) A county board of equalization may not require an owner of property described in Subsection 59-2-1101(3)(a)(iv) or (v) to file an application in accordance with this section to claim an exemption for that property if: (i) the owner filed an application for an exemption in accordance with this section; (ii) the county board of equalization determines that the owner may claim an exemption for that property; and (iii) the exemption described in Subsection (5)(c)(ii) is in effect. (6) (a) For the time period that an owner is granted an exemption in accordance with this section for property described in Subsection 59-2-1101(3)(a)(iv) or (v), a county board of equalization shall require the owner to file an annual statement on or before March 1 on a form prescribed by the commission establishing that the property continues to be eligible for the exemption. (b) (i) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules providing: (A) the form for the annual statement required by Subsection (6)(a); (B) the contents of the form for the annual statement required by Subsection (6)(a); and (C) procedures and requirements for making the annual statement required by Subsection (6)(a). (ii) The commission shall make the form described in Subsection (6)(b)(i)(A) available to counties. (c) If an owner of exempt property described in Subsection 59-2-1101(3)(a)(iv) or (v) fails to timely file the annual statement required by Subsection (6)(a), the county board of equalization shall: (i) revoke the exemption for that property; and (ii) notify the property owner of the revocation on or before April 1 of the year in which the property owner fails to timely file the annual statement. (d) An owner of exempt property described in Subsection 59-2-1101(3)(a)(iv) or (v) may file the annual statement required by Subsection (6)(a) after March 1 if the property owner: (i) files the annual statement on or before March 31; and (ii) includes a statement of facts establishing that the property owner was unable to file the annual statement on or before March 1 due to one of the following conditions and no other responsible party was capable of filing the annual statement: (A) a medical emergency of the property owner, an immediate family member of the property owner, or the property owner's agent; (B) the death of the property owner, an immediate family member of the property owner, or the property owner's agent; or (C) other extraordinary and unanticipated circumstances. (7) (a) For purposes of Subsection (2), when a person acquires property on or after January 1 that qualifies for an exclusive use exemption, that person may apply for the exclusive use exemption on or before the later of: (i) June 1 of the year in which the property is acquired; or (ii) 120 days after the day on which the property is acquired. (b) Notwithstanding Subsection (4), if a person files an application for an exclusive use exemption under this Subsection (7), the county board of equalization shall render to the applicant a written decision on the application on or before the later of: (i) May 15; or (ii) 90 days after the day on which the application for the exemption is filed. (c) The county board of equalization's written decision on an application under this Subsection (7) shall include a notice informing the property owner of the right to file an appeal with the commission under Section 59-2-1006 if the property owner is dissatisfied with the county board of equalization's written decision. (d) An applicant for an exclusive use exemption may appeal to the commission in accordance with Section 59-2-1006 if the applicant is dissatisfied with the county board of equalization's written decision on the application under this Subsection (7). (8) (a) If a county board of equalization has reason to believe that property granted an exemption under this part may no longer qualify for an exemption, the county board of equalization may, after giving notice to the property owner in a manner prescribed by rule: (i) determine whether the property continues to qualify for an exemption under this part; and (ii) render to the applicant a written decision revoking the exemption for that property if the county board of equalization determines that the property no longer qualifies for an exemption under this part. (b) The county board of equalization's written decision to revoke an exemption under this Subsection (8) shall include a notice informing the property owner of the right to file an appeal with the commission under Section 59-2-1006 if the property owner is dissatisfied with the written decision. (c) An owner of property for which the county board of equalization renders a written decision to revoke an exemption under this Subsection (8) may appeal to the commission in accordance with Section 59-2-1006 if the property owner is dissatisfied with the county board of equalization's written decision.
Utah Code § 59-2-1365 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1365
§ 59-2-1365. Payment to taxing entities by county treasurer -- Investment of proceeds -- Transfer and receipt of money between taxing entities.
Status: in_force

(1) Except as provided in Subsections (3) and (4), the county treasurer shall pay to the treasurer of each taxing entity and each tax notice charge entity in the county on or before the tenth day of each month: (a) all money that the county treasurer received during the preceding month that is due to the entity; and (b) each entity's proportionate share of money the county treasurer received during the preceding month for: (i) delinquent taxes and tax notice charges; (ii) interest; (iii) penalties; and (iv) costs on all tax sales and redemptions. (2) Except as provided in Subsections (3) and (4), the county treasurer shall: (a) adopt an appropriate procedure to account for the transfer and receipt of money between taxing entities and tax notice charge entities; (b) make a final annual settlement on March 31 with each taxing entity and tax notice charge entity, including providing the entity a written statement for the most recent calendar year of the amount of: (i) total taxes and tax notice charges charged; (ii) current taxes and tax notice charges collected; (iii) treasurer's relief; (iv) redemptions; (v) penalties; (vi) interest; (vii) in lieu fee collections on motor vehicles; and (viii) miscellaneous collections; (c) invest the money it receives under Subsection (1); and (d) pay annually to each taxing entity and tax notice charge entity in the county the interest earned on the invested money under Subsection (2)(c): (i) on or before March 31; and (ii) apportioned according to the proportion that the: (A) taxing entity's tax receipts bear to the total tax receipts received by the county treasurer; and (B) tax notice charge entity's tax notice charge receipts bear to the total tax notice charge receipts that the county treasurer receives. (3) Notwithstanding Subsections (1) and (2), a county may: (a) negotiate with a taxing entity or tax notice charge entity a procedure other than the procedure provided in Subsection (2)(a) to account for the transfer and receipt of money between the county and the taxing entity or tax notice charge entity; and (b) establish a date other than the tenth day of each month for the county treasurer to make payments required under Subsection (1). (4) This section does not invalidate an existing contract between a county and a taxing entity or tax notice charge entity relating to the apportionment and payment of money or interest.
Utah Code § 59-10-527 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-527
§ 59-10-527. Assessment authority.
Status: in_force

(1) The commission shall make the inquiries, determinations, and assessments of all taxes (including interest, additional amounts, additions to the tax, and assessable penalties) imposed by this chapter or former chapters imposing income taxes. (2) The assessment shall be made by recording the liability of the taxpayer in the office of the commission in accordance with rules prescribed by the commission. The commission may, at any time within the period prescribed for assessment, make a supplemental assessment if it is ascertained that any assessment is imperfect or incomplete in any material respect.
Utah Code § 59-12-104.2 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-104.2
§ 59-12-104.2. Exemption for accommodations and services taxed by the Navajo Nation.
Status: in_force

7/1/2026 (1) As used in this section "tribal taxing area" means the geographical area that: (a) is subject to the taxing authority of the Navajo Nation; and (b) consists of: (i) notwithstanding the issuance of a patent, all land: (A) within the limits of an Indian reservation under the jurisdiction of the federal government; and (B) including any rights-of-way running through the reservation; and (ii) all Indian allotments the Indian titles to which have not been extinguished, including any rights-of-way running through an Indian allotment. (2) (a) Beginning July 1, 2001, amounts paid by or charged to a purchaser for accommodations and services described in Subsection 59-12-103(1)(i) are exempt from the tax imposed by Subsections 59-12-103(2)(a)(i)(A) and (B) or Subsection 59-12-103(2)(e)(i)(A) to the extent permitted under Subsection (2)(b) if: (i) the accommodations and services described in Subsection 59-12-103(1)(i) are provided within: (A) the state; and (B) a tribal taxing area; (ii) the Navajo Nation imposes and collects a tax on the amounts paid by or charged to the purchaser for the accommodations and services described in Subsection 59-12-103(1)(i); (iii) the Navajo Nation imposes the tax described in Subsection (2)(a)(ii) without regard to whether or not the purchaser that pays or is charged for the accommodations and services is an enrolled member of the Navajo Nation; and (iv) the requirements of Subsection (4) are met. (b) If but for Subsection (2)(a) the amounts paid by or charged to a purchaser for accommodations and services described in Subsection (2)(a) are subject to a tax imposed by Subsections 59-12-103(2)(a)(i)(A) and (B) or Subsection 59-12-103(2)(e)(i)(A): (i) the seller shall collect and pay to the state the difference described in Subsection (3) if that difference is greater than $0; and (ii) a person may not require the state to provide a refund, a credit, or similar tax relief if the difference described in Subsection (3) is equal to or less than $0. (3) The difference described in Subsection (2)(b) is equal to the difference between: (a) the amount of tax imposed by Subsections 59-12-103(2)(a)(i)(A) and (B) or Subsection 59-12-103(2)(e)(i)(A) on the amounts paid by or charged to a purchaser for accommodations and services described in Subsection 59-12-103(1)(i); less (b) the tax imposed and collected by the Navajo Nation on the amounts paid by or charged to a purchaser for the accommodations and services described in Subsection 59-12-103(1)(i). (4) (a) If, on or after July 1, 2001, the Navajo Nation changes the tax rate of a tax imposed on amounts paid by or charged to a purchaser for accommodations and services described in Subsection 59-12-103(1)(i), any change in the amount of the exemption under Subsection (2) as a result of the change in the tax rate is not effective until the first day of the calendar quarter after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (4)(b) from the Navajo Nation. (b) The notice described in Subsection (4)(a) shall state: (i) that the Navajo Nation has changed or will change the tax rate of a tax imposed on amounts paid by or charged to a purchaser for accommodations and services described in Subsection 59-12-103(1)(i); (ii) the effective date of the rate change on the tax described in Subsection (4)(b)(i); and (iii) the new rate of the tax described in Subsection (4)(b)(i).7/1/2026 (1) As used in this section "tribal taxing area" means the geographical area that: (a) is subject to the taxing authority of the Navajo Nation; and (b) consists of: (i) notwithstanding the issuance of a patent, all land: (A) within the limits of an Indian reservation under the jurisdiction of the federal government; and (B) including any rights-of-way running through the reservation; and (ii) all Indian allotments the Indian titles to which have not been extinguished, including any rights-of-way running through an Indian allotment. (2) (a) Beginning July 1, 2001, amounts paid by or charged to a purchaser for accommodations and services described in Subsection 59-12-103(1)(i) are exempt from the tax imposed by Subsections 59-12-103(2)(a)(i)(A) and (B) or Subsection 59-12-103(2)(e)(i)(A) to the extent permitted under Subsection (2)(b) if: (i) the accommodations and services described in Subsection 59-12-103(1)(i) are provided within: (A) the state; and (B) a tribal taxing area; (ii) the Navajo Nation imposes and collects a tax on the amounts paid by or charged to the purchaser for the accommodations and services described in Subsection 59-12-103(1)(i); (iii) the Navajo Nation imposes the tax described in Subsection (2)(a)(ii) without regard to whether or not the purchaser that pays or is charged for the accommodations and services is an enrolled member of the Navajo Nation; and (iv) the requirements of Subsection (4) are met. (b) If but for Subsection (2)(a) the amounts paid by or charged to a purchaser for accommodations and services described in Subsection (2)(a) are subject to a tax imposed by Subsections 59-12-103(2)(a)(i)(A) and (B) or Subsection 59-12-103(2)(e)(i)(A): (i) the seller shall collect and pay to the state the difference described in Subsection (3) if that difference is greater than $0; and (ii) a person may not require the state to provide a refund, a credit, or similar tax relief if the difference described in Subsection (3) is equal to or less than $0. (3) The difference described in Subsection (2)(b) is equal to the difference between: (a) the amount of tax imposed by Subsections 59-12-103(2)(a)(i)(A) and (B) or Subsection 59-12-103(2)(e)(i)(A) on the amounts paid by or charged to a purchaser for accommodations and services described in Subsection 59-12-103(1)(i); less (b) the tax imposed and collected by the Navajo Nation on the amounts paid by or charged to a purchaser for the accommodations and services described in Subsection 59-12-103(1)(i). (4) (a) If, on or after July 1, 2001, the Navajo Nation changes the tax rate of a tax imposed on amounts paid by or charged to a purchaser for accommodations and services described in Subsection 59-12-103(1)(i), any change in the amount of the exemption under Subsection (2) as a result of the change in the tax rate is not effective until the first day of the calendar quarter after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (4)(b) from the Navajo Nation. (b) The notice described in Subsection (4)(a) shall state: (i) that the Navajo Nation has changed or will change the tax rate of a tax imposed on amounts paid by or charged to a purchaser for accommodations and services described in Subsection 59-12-103(1)(i); (ii) the effective date of the rate change on the tax described in Subsection (4)(b)(i); and (iii) the new rate of the tax described in Subsection (4)(b)(i).
Utah Code § 59-1-604 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-604
§ 59-1-604. Burden of proof -- Decision of court.
Status: in_force

In proceedings of the district court under this part and on appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the parties seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation. The district court shall render its decision in writing, including therein a concise statement of the facts found by the court and the conclusions of law reached by the court. The court may affirm, reverse, modify, or remand any order of the commission, and shall grant other relief, invoke such other remedies, and issue such orders, in accordance with its decision, as appropriate.
Utah Code § 59-2-1004.1 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1004.1
§ 59-2-1004.1. Appeals of valuation or equalization of property eligible for deferral for 2023.
Status: in_force

(1) (a) Subject to Subsections (2) through (4) and for the calendar year that begins on January 1, 2023, a taxpayer may file an appeal to the commission of the valuation or equalization of real property that is eligible for a deferral under Section 59-2a-801 for the calendar year that begins on January 1, 2023, if: (i) the taxpayer filed an appeal of the valuation or equalization of the property with the county board of equalization for the calendar year that begins on January 1, 2023; (ii) the county board of equalization has issued a decision in accordance with Section 59-2-1004; (iii) the parties have not entered a stipulation regarding the value of the property; and (iv) the county board of equalization does not make an adjustment in accordance with Subsection 59-2-303.3. (b) A taxpayer shall file an appeal to the commission on or before June 30, 2025. (c) This Subsection (1) does not allow more than one formal adjudicative proceeding by the commission for the calendar year beginning on January 1, 2023. (2) (a) For the calendar year that begins on January 1, 2023, a taxpayer may file an appeal of the valuation or equalization of real property for which a county assessor makes an adjustment under Subsection 59-2-303.3(3) for the calendar year that begins on January 1, 2023, in accordance with this Subsection (2). (b) A taxpayer shall make an appeal under this Subsection (2): (i) to the county board of equalization; and (ii) on or before June 30, 2025. (c) If a taxpayer is dissatisfied with the decision of the county board of equalization, the taxpayer may file an appeal with the commission as described in Section 59-2-1006. (d) A taxpayer may file an appeal of the valuation or equalization of property under this Subsection (2) regardless of whether: (i) the taxpayer previously filed an appeal of the valuation or equalization of the property for the calendar year that begins on January 1, 2023; (ii) the county board of equalization has issued a decision on the appeal in accordance with Section 59-2-1004; (iii) the commission has issued a decision on the appeal in accordance with Section 59-2-1006; (iv) the parties have entered a stipulation regarding the value of the property; or (v) any appeal of the valuation or equalization of the property for the calendar year that begins on January 1, 2023, has been closed. (3) Except as specifically provided in this section: (a) an appeal to the county board of equalization shall be filed in accordance with Section 59-2-1004; and (b) an appeal to the commission shall be filed in accordance with Section 59-2-1006. (4) For each property eligible to receive a deferral under Section 59-2a-801, this section may not be interpreted to require a taxpayer to refile: (a) an application to appeal in accordance with Section 59-2-1004 if an appeal before the county board of equalization is pending for the calendar year that begins on January 1, 2023; or (b) a notice of appeal in accordance with Section 59-2-1006 if an appeal before the commission is pending for the calendar year that begins on January 1, 2023.
Utah Code § 59-13-301.5 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-301.5
§ 59-13-301.5. Refund of taxes impacting Ute tribe and Ute tribal members.
Status: in_force

(1) In accordance with this section, the Ute tribe may receive a refund from the state of amounts paid in accordance with Section 59-13-301 if: (a) the amounts paid by the Ute tribe when it purchases the special fuel includes the amount paid in taxes on the special fuel; (b) the special fuel is purchased for use by: (i) the Ute tribe; or (ii) a Ute tribal member from a retail station that is: (A) wholly owned by the Ute tribe; and (B) located on Ute trust land; and (c) the governor and the Ute tribe execute and maintain an agreement meeting the requirements of Subsection (3). (2) In addition to the agreement required by Subsection (1), the commission shall enter into an agreement with the Ute tribe that: (a) provides an allocation formula or procedure for determining: (i) the amount of special fuel sold by the Ute tribe to a Ute tribal member; and (ii) the amount of special fuel sold by the Ute tribe to a person who is not a Ute tribal member; and (b) provides a process by which: (i) the Ute tribe obtains a refund permitted by this section; and (ii) reports and remits special fuel tax to the state for sales made to persons who are not Ute tribal members. (3) The agreement required under Subsection (1): (a) may not: (i) authorize the state to impose a tax in addition to a tax imposed under this chapter; (ii) provide a refund, credit, or similar tax relief that is greater or different than the refund permitted under this section; or (iii) affect the power of the state to establish rates of taxation; and (b) shall: (i) provide that the state agrees to allow the refund described in this section; (ii) be in writing; (iii) be signed by: (A) the governor; and (B) the chair of the Business Committee of the Ute tribe; (iv) be conditioned on obtaining any approval required by federal law; and (v) state the effective date of the agreement. (4) (a) The governor shall report to the commission by no later than February 1 of each year as to whether or not an agreement meeting the requirements of this Subsection (4) is in effect. (b) If an agreement meeting the requirements of this Subsection (4) is terminated, the refund permitted under this section is not allowed beginning the January 1 following the date the agreement terminates. (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules regarding the procedures for seeking a refund agreed to under the agreement described in Subsection (2).
Utah Code § 59-1-1705 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1705
§ 59-1-1705. Requirement to access depository institution data match system.
Status: in_force

(1) A depository institution that enters into an agreement with the commission in accordance with Section 59-1-1704 shall access the depository institution data match system on or before the 15th day of each calendar quarter. (2) A depository institution that accesses the depository institution data match system shall determine whether a delinquent taxpayer identified in the depository institution data match system has the same identifying information as that of an account holder at the depository institution.
Utah Code § 59-2-407 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-407
§ 59-2-407. Administration of uniform fees.
Status: in_force

7/1/2026 (1) (a) Except as provided in Subsection 59-2-405(4) or 59-2-405.3(4), the uniform fee authorized in Sections 59-2-405, 59-2-405.3, and 72-10-110.5 shall be assessed at the same time and in the same manner as ad valorem personal property taxes under Chapter 2, Part 13, Collection of Taxes, except that in listing personal property subject to the uniform fee with real property as permitted by Section 59-2-1302, the assessor or, if this duty has been reassigned in an ordinance under Section 17-74-102, the treasurer shall list only the amount of the uniform fee due, and not the taxable value of the property subject to the uniform fee. (b) Except as provided in Subsections 59-2-405.1(4), 59-2-405.2(5), and 59-2-405.3(4), the uniform fee imposed by Section 59-2-405.1, 59-2-405.2, or 59-2-405.3 shall be assessed at the time of: (i) registration as defined in Section 41-1a-102; and (ii) renewal of registration. (2) The remedies for nonpayment of the uniform fees authorized by Sections 59-2-405, 59-2-405.1, 59-2-405.2, 59-2-405.3, and 72-10-110.5 shall be the same as those provided in Chapter 2, Part 13, Collection of Taxes, for nonpayment of ad valorem personal property taxes. (3) Any disclosure of information to a county for purposes of distributing a uniform fee under this part is not subject to Title 75E, Chapter 11, Safe at Home Program.
Utah Code § 59-5-206 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-206
§ 59-5-206. Interest and penalty -- Overpayments.
Status: in_force

(1) In case of any failure to make or file a return required by this chapter, the penalty provided in Section 59-1-401 and interest at the rate and in the manner prescribed in Section 59-1-402 shall be charged and added to the tax. The amount so added to any tax, whether as a penalty, interest, or both, shall be collected at the same time and in the same manner and as a part of the tax. (2) An overpayment of a tax imposed by this chapter shall accrue interest at the rate and in the manner prescribed in Section 59-1-402.
Utah Code § 59-2-104 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-104
§ 59-2-104. Situs of property for tax purposes.
Status: in_force

(1) The situs of all taxable property is the tax area where it is located. (2) Personal property, unless assessed by the commission, shall be assessed in the tax area where the owner is domiciled in this state on January 1, unless the owner demonstrates to the satisfaction of the county assessor that the personal property is usually kept in a tax area other than that of the domicile of the owner, in which case that property shall be assessed in the other tax area. (3) Land shall be assessed in parcels or subdivisions not exceeding 640 acres each, and tracts of land containing more than 640 acres, which have been sectioned by the United States government, shall be assessed by sections or fractions of sections. (4) The following property shall be listed and assessed in the county where the property is located: (a) public utilities, when operated wholly in one county; (b) bridges and ferries which are not public utilities, when operated wholly in one county; (c) electric light lines and similar improvements; and (d) canals, ditches, and flumes when separately taxable.
Utah Code § 59-2-912 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-912
§ 59-2-912. Time for adoption of levy -- Certification to county auditor.
Status: in_force

(1) Except as provided in Subsection (2), the governing body of each taxing entity shall before June 22 of each year: (a) adopt a proposed tax rate, or, if the tax rate is not more than the certified tax rate, a final tax rate for the taxing entity; and (b) report the rate and levy, and submit the statement required under Section 59-2-913 and any other information prescribed by rules of the commission for the preparation, review, and certification of the tax rate, to the county auditor of the county in which the taxing entity is located. (2) If the governing body of a taxing entity does not receive the taxing entity's certified tax rate at least seven days prior to the date described in Subsection (1), the governing body of the taxing entity shall, no later than 14 days after receiving the certified tax rate from the county auditor: (a) adopt a proposed tax rate, or, if the tax rate is not more than the certified tax rate, a final tax rate for the taxing entity; and (b) comply with the requirements of Subsection (1)(b). (3) (a) If the governing body of a taxing entity fails to comply with Subsection (1) or (2), the auditor of the county in which the taxing entity is located shall notify the taxing entity by certified mail of the deficiency and forward all available documentation to the commission. (b) Upon receipt of the notice and documentation from the county auditor under Subsection (3)(a), the commission shall hold a hearing on the matter and certify an appropriate tax rate.
Utah Code § 59-8-103 — Utah Code / Title 59 / Chapter 59-8 / § 59-8-103
§ 59-8-103. Definitions.
Status: in_force

10/1/2026As used in this chapter: (1) "Corporation" means: (a) any domestic corporation organized under Title 16, Chapter 6a, Utah Revised Nonprofit Corporation Act; (b) any foreign corporation engaged in business in this state under Title 16, Chapter 1a, Part 5, Foreign Entities; (c) any project entity defined in Section 11-13-103; or (d) a public agency, as defined in Section 11-13-103, to the extent it owns an interest in facilities providing additional project capacity, as defined in Section 11-13-103. (2) "Engaging in business" means carrying on or causing to be carried on any activity through which goods or services are made or rendered by the taxpayer, except as provided in Section 59-7-102. (3) "Gross receipts" means the totality of the consideration that the taxpayer receives for any good or service produced or rendered in the state without any deduction or expense paid or accrued in respect to it. (4) "Taxpayer" means any corporation, other than an eleemosynary, religious, or charitable institution, any insurance company, credit union, or Subchapter S organization, any nonprofit hospital, educational, welfare, or employee representation organization, or any mutual benefit association engaged in business in the state that is not otherwise required to pay income or franchise tax to the state under Title 59, Chapter 7, Corporate Franchise and Income Taxes.
Utah Code § 59-2-1601 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1601
§ 59-2-1601. Definitions.
Status: in_force

As used in this part: (1) "Database" means the same as that term is defined in Section 59-1-1901. (2) "Fund" means the Property Tax Valuation Fund created in Section 59-2-1602. (3) "Multicounty assessing and collecting levy" means a property tax the counties levy in accordance with Subsection 59-2-1602(3). (4) "Program manager" means an association that represents at least two-thirds of the counties in the state. (5) (a) "Property valuation service" means a service or technology that promotes uniform assessment levels for the valuation of personal property and real property in accordance with Part 3, County Assessment. (b) "Property valuation service" includes statewide aerial imagery, change detection, sketch validation, exception analysis, commercial valuation modeling, residential valuation modeling, automated valuation modeling, and equity analysis. (6) "Statewide property tax system" means a computer assisted system for mass appraisal, equalization, collection, distribution, and administration related to property tax. (7) "STATS" means the Statewide Tax Administration and Technology Solutions program, created in Section 59-1-1902.
Utah Code § 59-12-2206 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2206
§ 59-12-2206. Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenue monthly by electronic funds transfer -- Transfer of revenue to a public transit district or eligible political subdivision.
Status: in_force

(1) Except as provided in Subsection (2), the commission shall administer, collect, and enforce a sales and use tax imposed under this part. (2) The commission shall administer, collect, and enforce a sales and use tax imposed under this part in accordance with: (a) the same procedures used to administer, collect, and enforce a tax under: (i) Part 1, Tax Collection; or (ii) Part 2, Local Sales and Use Tax Act; and (b) Chapter 1, General Taxation Policies. (3) A sales and use tax under this part is not subject to Subsections 59-12-205(2) and (4) through (6). (4) Subject to Section 59-12-2207 and except as provided in Subsections (5) and (6) or another provision of this part, the state treasurer shall transmit revenue collected within a county, city, or town from a sales and use tax under this part to the county, city, or town legislative body monthly by electronic funds transfer. (5) Beginning no sooner than January 1, 2026, and subject to Section 59-12-205, before transmitting revenue as described in Subsection (4), and before application of Subsection (6), and as described in Section 63N-23-306, beginning the first day of a calendar quarter after the year set in the proposal and after the sales and use tax boundary for a convention center reinvestment zone is established under Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, the commission, at least annually, shall transfer an amount equal to 100% of the sales and use tax increment, as that term is defined in Section 63N-23-101, from a sales and use tax on transactions occurring within an established sales and use tax boundary, as that term is defined in Section 63N-23-101, to a convention center public infrastructure district created in accordance with Section 17D-4-202.1 for sales and use taxes imposed by a county of the first class in accordance with: (a) Section 59-12-2213; (b) Section 59-12-2214; (c) Section 59-12-2217; (d) Section 59-12-2219; and (e) Section 59-12-2220. (6) (a) Subject to Section 59-12-2207, and except as provided in Subsection (6)(b), the state treasurer shall transfer revenue collected within a county, city, or town from a sales and use tax under this part directly to a public transit district organized under Title 17B, Chapter 2a, Part 8, Public Transit District Act, or an eligible political subdivision as defined in Section 59-12-2202, if the county, city, or town legislative body: (i) provides written notice to the commission and the state treasurer requesting the transfer; and (ii) designates the public transit district or eligible political subdivision to which the county, city, or town legislative body requests the state treasurer to transfer the revenue. (b) The commission shall transmit a portion of the revenue collected within a county, city, or town from a sales and use tax under this part that would be transferred to a public transit district or an eligible political subdivision under Subsection (6)(a) to the county, city, or town to fund public transit fixed guideway safety oversight under Section 72-1-214 if the county, city, or town legislative body: (i) provides written notice to the commission and the state treasurer requesting the transfer; and (ii) specifies the amount of revenue required to be transmitted to the county, city, or town.