Utah Code § 59-2-301.4 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-301.4
§ 59-2-301.4. Definition -- Assessment of property after a reduction in value -- Other factors affecting fair market value -- County legislative body authority to reduce value or issue a refund after a valuation reduction.
Status: in_force

(1) As used in this section, "valuation reduction" means a reduction in the value of property on appeal if that reduction was made: (a) within the three years before the January 1 of the year in which the property is being assessed; and (b) by a: (i) county board of equalization in a final decision; (ii) the commission in a final unappealable administrative order; or (iii) a court of competent jurisdiction in a final unappealable judgment or order. (2) In assessing the fair market value of property subject to a valuation reduction, a county assessor shall consider in the assessor's determination of fair market value: (a) any additional information about the property that was previously unknown or unaccounted for by the assessor that is made known on appeal; and (b) whether the reasons for the valuation reduction continue to influence the fair market value of the property. (3) This section does not prohibit a county assessor from including as part of a determination of the fair market value of property any other factor affecting the fair market value of the property. (4) (a) Subject to the other provisions of this Subsection (4), for a calendar year, a county legislative body may reduce the value of property, or issue a refund of property taxes paid, if: (i) a county board of equalization, the commission, or a court of competent jurisdiction makes a valuation reduction with respect to the property; (ii) the property is assessed in the next calendar year at a value that is at least five times greater than the value established at the time of the valuation reduction; and (iii) the county legislative body determines that the assessed value described in Subsection (4)(a)(ii) exceeds fair market value. (b) A county legislative body may make a reduction or refund under Subsection (4)(a) if an owner of the property: (i) applies to the county legislative body; and (ii) has not filed an appeal with the county board of equalization under Section 59-2-1004 or the commission under Section 59-2-1006 with respect to the property for the calendar year in which the owner applies to the county legislative body under Subsection (4)(b)(i). (c) A reduction described in Subsection (4)(a): (i) may be made if the property taxes have not been paid for the calendar year for which an owner applies to the county legislative body under Subsection (4)(b)(i); and (ii) is in an amount to ensure that the property is assessed at fair market value. (d) A refund described in Subsection (4)(a): (i) may be made if the property taxes have been paid for the calendar year for which an owner applies to the county legislative body under Subsection (4)(b)(i); and (ii) is in an amount to ensure that the property is taxed at a uniform and equal rate on the basis of its fair market value.
Utah Code § 59-1-1902 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1902
§ 59-1-1902. Statewide Tax Administration and Technology Solutions -- Duties of program manager.
Status: in_force

(1) There is created the "Statewide Tax Administration and Technology Solutions" program, administered by the program manager. (2) STATS services are: (a) subject to Subsection (3), the hiring of one or more professional appraisers to provide property valuation services within a county of the third, fourth, fifth, or sixth class, as classified in Section 17-60-104; (b) the performance of the duties related to telecommunications service providers described in Sections 59-2-306.5 and 59-2-307; (c) the maintenance and enhancement of the statewide property tax system in accordance with Section 59-2-1606; (d) the coordination with the commission to conduct a study to determine the need for adjustment to the rate of the recovery fee as required by Section 59-2-2002; and (e) the collation and distribution of the information regarding tax increment financing that a TIF entity provides, or the program manager collects, in accordance with Part 35, Tax Increment Financing Reporting, and a county auditor submits in accordance with Section 17C-1-606. (3) A professional appraiser hired to provide property valuation services under Subsection (2) shall hold an appraiser's certificate or license from the Division of Real Estate in accordance with Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act. (4) (a) The commission shall approve a professional appraiser before the program manager hires the professional appraiser. (b) The program manager shall determine that hiring a professional appraiser to provide property valuation services promotes the objectives described in Subsection 59-2-1601(1)(a) before hiring a professional appraiser. (5) (a) The program manager shall: (i) create and maintain a database; (ii) summarize and provide analysis of the electronic data within the database; and (iii) make the database publicly accessible from the STATS website. (b) The program manager may: (i) contract with a third party to create and maintain the database; and (ii) charge a fee to a TIF entity to cover the program manager's cost of complying with Subsection (5)(a). (c) The program manager shall determine the amount of the fee described in Subsection (5)(b)(ii), provided that the combined fees charged to all TIF entities may not exceed the actual cost of complying with Subsection (5)(a).
Utah Code § 59-2-506.5 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-506.5
§ 59-2-506.5. Conservation easement rollback tax -- One-time in lieu fee payment -- Computation -- Lien -- Interest -- Notice -- Procedure -- Collection -- Distribution.
Status: in_force

(1) (a) Notwithstanding Section 59-2-506 and subject to the requirements of this section, land is not subject to the rollback tax under Section 59-2-506, if: (i) the land becomes subject to a conservation easement created in accordance with Title 57, Chapter 18, Land Conservation Easement Act; (ii) the creation of the conservation easement described in Subsection (1)(a)(i) is considered to be a qualified conservation contribution for federal purposes under Section 170(h), Internal Revenue Code; (iii) the land was assessed under this part in the tax year preceding the tax year that the land does not meet the requirements of Section 59-2-503; (iv) after the creation of the conservation easement described in Subsection (1)(a)(i), the land does not meet the requirements of Section 59-2-503; and (v) an owner of the land notifies the county assessor as provided in Subsection (1)(b). (b) An owner of land described in Subsection (1)(a) shall notify the county assessor that the land meets the requirements of Subsection (1)(a) within 30 days after the day on which the land does not meet the requirements of Section 59-2-503. (2) (a) Except as provided in Subsection (4), if a conservation easement is terminated in accordance with Section 57-18-5: (i) the land described in Subsection (1) is subject to a conservation easement rollback tax imposed in accordance with this section; or (ii) if the land described in Subsection (1) is owned by a governmental entity as defined in Section 59-2-511, the land is subject to a one-time in lieu fee payment that is: (A) in an amount equal to the conservation easement rollback tax imposed in accordance with this section; and (B) except as provided in Subsection (2)(b), paid, collected, and distributed in the same manner as the conservation easement rollback tax imposed in accordance with this section. (b) Notwithstanding Subsection (2)(a)(ii)(B), a one-time in lieu fee payment under Subsection (2)(a)(ii) is not a lien on the land described in Subsection (2)(a)(ii). (c) (i) The conservation easement rollback tax is an amount equal to 20 times the property tax imposed on the land for each year for the rollback period described in Subsection (2)(c)(ii). (ii) For purposes of Subsection (2)(c)(i), the rollback period is a time period that: (A) begins on the later of: (I) the date the land became subject to a conservation easement; or (II) five years preceding the day on which the county assessor mails the notice required by Subsection (3)(a); and (B) ends the day on which the county assessor mails the notice required by Subsection (3)(a). (d) An owner shall notify the county assessor that a conservation easement on land described in Subsection (1) has been terminated in accordance with Section 57-18-5 within 180 days after the day on which the conservation easement is terminated. (3) (a) If land is subject to a conservation easement rollback tax under Subsection (2), the county assessor shall mail to an owner of the land a notice that: (i) the land is subject to a conservation easement rollback tax under this section; and (ii) the conservation easement rollback tax is delinquent if the owner of the land does not pay the tax within 30 days after the day on which the county assessor mails the notice. (b) The conservation easement rollback tax is: (i) due and payable on the day the county assessor mails the notice required by Subsection (3)(a); (ii) delinquent if an owner of the land that is subject to the conservation easement rollback tax does not pay the conservation easement rollback tax within 30 days after the day on which the county assessor mails the notice required by Subsection (3)(a); and (iii) subject to the same: (A) interest provisions of Subsection 59-2-506(7) that apply to the rollback tax; and (B) notice requirements of Subsection 59-2-506(7) that apply to the rollback tax. (c) (i) Except as provided in Subsection (3)(c)(ii), the conservation easement rollback tax shall be paid, collected, subject to a lien, and distributed in a manner consistent with this section and Section 59-2-506. (ii) Notwithstanding Subsection (3)(c)(i), a lien under Subsection (3)(c)(i) relates back to the day on which the conservation easement was terminated. (4) (a) Notwithstanding Subsection (2), land described in Subsection (2) is not subject to the conservation easement rollback tax or the one-time in lieu fee payment required by Subsection (2) if after the conservation easement is terminated in accordance with Section 57-18-5: (i) an owner of the land applies for assessment of the land as land in agricultural use under this part within 30 days after the day on which the conservation easement is terminated; and (ii) the application for assessment of the land described in Subsection (4)(a)(i) is approved within two years after the day on which the application was filed. (b) Notwithstanding Subsection (4)(a), if the land described in Subsection (4)(a)(i) does not receive approval for assessment as land in agricultural use under this part within two years after the day on which the application was filed under Subsection (4)(a), an owner of the land shall: (i) within 30 days after the day on which the two-year period expires, notify the county assessor that the two-year period expired; and (ii) pay the conservation easement rollback tax or the one-time in lieu fee payment required by Subsection (2) as provided in this section. (5) Land subject to a conservation easement created in accordance with Title 57, Chapter 18, Land Conservation Easement Act, is not subject to a conservation easement rollback tax or a one-time in lieu fee payment if the land is assessed under this part in accordance with Section 59-2-505.
Utah Code § 59-1-504 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-504
§ 59-1-504. Time determination final.
Status: in_force

The action of the commission on the taxpayer's petition for redetermination of deficiency shall be final 30 days after the date the commission's notice of agency action is sent. All tax, interest, and penalties are due 30 days from the date the commission's decision or order is sent, unless the taxpayer seeks judicial review.
Utah Code § 59-14-506 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-506
§ 59-14-506. Contraband goods.
Status: in_force

Any smokeless tobacco products without affixed warning labels as required by this part, which have been in the possession of any wholesaler, distributor, or retailer in this state for 72 hours or longer, or which have been sold by the wholesaler, distributor, or retailer, are contraband goods. Those contraband goods may be seized by the commission or its employees, or by any peace officer of the state or its political subdivisions, without a warrant. The contraband goods shall be destroyed.
Utah Code § 59-12-705 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-705
§ 59-12-705. Free or reduced admission day available to all state residents.
Status: in_force

Each botanical organization, cultural organization, or zoological organization that receives money from a tax imposed under this part and that periodically offers a waived or discounted admission fee shall make the waived or discounted admission fee available to all residents of the state.
Utah Code § 59-23-5 — Utah Code / Title 59 / Chapter 59-23 / § 59-23-5
§ 59-23-5. Payment of the brine shrimp royalty.
Status: in_force

(1) The brine shrimp royalty shall be paid to the commission by the person who harvests the unprocessed brine shrimp eggs. (2) The payment shall be accompanied by the billing statement prepared by the commission in accordance with Section 59-23-4. (3) The royalty is due on the April 30 immediately following the last day of the tax year.
Utah Code § 59-2-1302 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1302
§ 59-2-1302. Assessor or treasurer's duties -- Collection of uniform fees and taxes on personal property -- Unpaid tax or unpaid uniform fee is a lien -- Delinquency interest -- Rate.
Status: in_force

(1) After the assessor assesses taxes or uniform fees on personal property, the assessor or, if this duty has been reassigned in an ordinance under Section 17-74-102, the treasurer shall: (a) list the personal property tax or uniform fee with the real property of the owner in the manner required by law and as provided under Subsection (3), if the assessor or treasurer, as the case may be, determines that the real property is sufficient to secure the payment of the personal property taxes or uniform fees; (b) immediately collect the taxes or uniform fees due on the personal property; or (c) on or before the day on which the tax or uniform fee on personal property is due, obtain from the taxpayer a bond that is: (i) payable to the county in an amount equal to the amount of the tax or uniform fee due, plus 20% of the amount of the tax or uniform fee due; and (ii) conditioned for the payment of the tax or uniform fee on or before November 30. (2) (a) An unpaid tax as defined in Section 59-1-705, or unpaid uniform fee upon personal property listed with the real property is a lien upon the owner's real property as of noon of January 1 of each year. (b) An unpaid tax as defined in Section 59-1-705, or unpaid uniform fee upon personal property not listed with the real property is a lien upon the owner's personal property as of noon of January 1 of each year. (3) The assessor or treasurer, as the case may be, shall make the listing under this section: (a) on the record of assessment of the real property; or (b) by entering a reference showing the record of the assessment of the personal property on the record of assessment of the real property. (4) (a) The amount of tax or uniform fee assessed upon personal property is delinquent if the tax or uniform fee is not paid on the day on which the tax notice or the combined signed statement and tax notice under Section 59-2-306 is due. (b) Subject to Subsection (4)(c), delinquent taxes or uniform fees under Subsection (4)(a) shall bear interest from the date of delinquency until the day on which the delinquent tax or uniform fee is paid at an interest rate equal to the sum of: (i) 6%; and (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 date of delinquency. (c) The interest rate described in Subsection (4)(b) may not be less than 7% or more than 10%. (5) A county assessor or treasurer shall deposit all collections of public funds from a personal property tax or personal property uniform fee no later than once every seven banking days with: (a) the state treasurer; or (b) a qualified depository for the credit of the county.
Utah Code § 59-9-102 — Utah Code / Title 59 / Chapter 59-9 / § 59-9-102
§ 59-9-102. Offsets.
Status: in_force

(1) If any authorized insurer doing business in this state during the tax year pays a property tax in this state, the insurer may deduct from the tax provided under this chapter that portion of the property tax paid for general state purposes. (2) Any domestic insurance company paying a fee for examination under Section 31A-2-205 may deduct from the tax provided under this chapter the amount of the examination fee paid, subject to the limitations of Subsection 31A-2-203(2)(e). (3) There is offset against the taxes imposed under Section 59-9-101 the amount of any assessments paid by an insurance company under the guaranty associations established under Title 31A, Chapter 28, Guaranty Associations, in the manner provided by Sections 31A-28-113 and 31A-28-212. (4) There is an offset provided in Section 59-9-102.5 against the premium assessment imposed under Subsection 59-9-101(2) against an admitted insurer writing workers' compensation insurance in this state. (5) The state has no liability to insurers for any amount by which offsets allowed under this section exceed the insurer's premium tax liability.
Utah Code § 59-14-905 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-905
§ 59-14-905. Remittance of tax -- Returns -- Invoice required -- Filing requirement -- Exception -- Penalty -- Overpayment.
Status: in_force

1/1/2027 (1) (a) A remote seller that collects the tax imposed on a cigar or pipe tobacco under this part shall remit to the commission, in an electronic format the commission approves: (i) the tax the remote seller collected in the previous calendar quarter; and (ii) the quarterly tax return. (b) The remote seller shall file the return and remit the taxes collected on or before the last day of April, July, October, and January. (2) (a) A remote seller shall provide the consumer with an itemized invoice showing: (i) the remote seller's name and address; (ii) the name and delivery address of the consumer; (iii) the date of sale; (iv) the final cost and quantity for each item; (v) a statement of the tax collected under this part; (vi) the itemized sales and use tax, if applicable; and (vii) shipping charges, if stated separately. (b) The remote seller shall retain a copy of each invoice and make the invoice available for inspection at the request of the commission or the commission's agent for a period of three years following the remote retail sale of a cigar or pipe tobacco. (c) The remote seller shall retain purchasing records to verify the actual cost or actual cost list value for each item by stock-keeping unit. (3) (a) A consumer that purchases an untaxed cigar or pipe tobacco for use or other consumption shall: (i) file with the commission, on a form the commission approves, a statement showing the quantity and description of the item subject to tax under this part; and (ii) pay the tax imposed by this part on the item. (b) The consumer shall file the statement described in Subsection (3)(a) and pay the tax due on or before the last day of the month immediately following the month during which the consumer purchased an untaxed cigar or pipe tobacco. (c) A consumer shall maintain records necessary to determine the amount of tax the consumer is liable to pay under this part for a period of three years after the day on which the consumer filed the statement required by this section. (4) A nonresident who imports an untaxed cigar or pipe tobacco into the state does not need to file the statement described in Subsection (3) or pay the tax if the item is for the nonresident's own use or consumption while in this state. (5) In addition to the tax required by this part, a person shall pay a penalty as provided in Section 59-1-401, plus interest at the rate and in the manner provided in Section 59-1-402, for a period of four years after the day on which the tax is due if a person subject to this section fails to: (a) pay the tax required by this part; (b) pay the tax on time; or (c) file a return required by this part. (6) An overpayment of a tax imposed by this part shall accrue interest at the rate and in the manner provided in Section 59-1-402.
Utah Code § 59-14-906 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-906
§ 59-14-906. Criminal penalty for making a remote retail sale without compliance with this part.
Status: in_force

1/1/2027 (1) It is unlawful for a person to make a remote retail sale of a cigar or pipe tobacco without complying with the requirements of this part. (2) A violation of Subsection (1) is a class B misdemeanor with a $5,000 fine.
Utah Code § 59-1-1901 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1901
§ 59-1-1901. Definitions.
Status: in_force

(1) "Agency" means a community reinvestment agency, as defined in Section 17C-1-102. (2) "Database" means a collection of electronic data to track the information that each TIF entity is required to submit, or the program manager collects, in accordance with Chapter 36, Tax Increment Financing Reporting. (3) "Program manager" means the same as that term is defined in Section 59-2-1601. (4) "STATS" means the Statewide Tax Administration and Technology Solutions program, created in Section 59-1-1902. (5) (a) "TIF entity" means a political subdivision of the state that intends to receive, receives, or is authorized to receive tax increment for an approved project area. (b) "TIF entity" includes an agency.
Utah Code § 59-10-1403.3 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1403.3
§ 59-10-1403.3. Refund of amounts paid or withheld for a pass-through entity.
Status: in_force

(1) As used in this section,"qualifying excess withholding" means an amount that: (a) is paid or withheld: (i) by a pass-through entity that has a different taxable year than the pass-through entity that requests a refund under this section; and (ii) on behalf of the pass-through entity that requests the refund, if the pass-through entity that requests the refund also is a pass-through entity taxpayer; and (b) is equal to the difference between: (i) the amount paid or withheld for the taxable year on behalf of the pass-through entity that requests the refund; and (ii) the product of the percentage listed in Subsection 59-10-104(2) and the income, described in Subsection 59-10-1403.2(1)(a)(i), of the pass-through entity that requests the refund. (2) A pass-through entity may claim a refund of qualifying excess withholding, if the amount of the qualifying excess withholding is equal to or greater than $250,000. (3) A pass-through entity that requests a refund of qualifying excess withholding under this section shall: (a) apply to the commission for a refund on or, subject to Subsection (4), after the day on which the pass-through entity files the pass-through entity's income tax return; and (b) provide any information that the commission may require to determine that the pass-through entity is eligible to receive the refund. (4) A pass-through entity shall claim a refund of qualifying excess withholding under this section within 30 days after the earlier of the day on which: (a) the pass-through entity files an income tax return; or (b) the pass-through entity's income tax return is due, including any extension of due date authorized in statute. (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules establishing the information that a pass-through entity shall provide to the commission to obtain a refund of qualifying excess withholding under this section.
Utah Code § 59-14-205 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-205
§ 59-14-205. Stamping procedure -- Rules -- Exceptions -- Penalty -- Collection procedure.
Status: in_force

(1) In the case of manufacturers, jobbers, importers, distributors, wholesalers, and retailers, the taxes imposed on cigarettes by this chapter shall be paid by affixing stamps in the manner and at the time prescribed in this section. (2) All manufacturers, importers, distributors, wholesalers, and retailers shall securely affix the stamps to each individual package or container of cigarettes sold in the state, and may not sell or provide cigarette stamps to any other person. (3) (a) Stamps shall be securely affixed to each individual package of cigarettes within 72 hours after the cigarettes are received within the state. (b) All cigarettes shall be stamped before sale within the state. (c) Cigarettes manufactured within the state shall be stamped by the manufacturer when and as sold. (4) The commission may, if it is practical and reasonable for the enforcement of the collection of taxes, make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to permit cigarettes to remain unstamped until the original case or crate is broken, unpacked, or sold. (5) The commission may permit a person to sell and export cigarettes to a regular dealer in cigarettes outside the state without affixing stamps. (6) (a) If cigarettes are allowed to remain unstamped under Subsection (4) or (5), the commission may require the person holding the unstamped cigarettes to secure a surety bond from a surety company authorized to do business in this state. (b) The surety bond described in Subsection (6)(a) shall be conditioned to secure the payment of all taxes and penalties provided in this chapter. (7) A manufacturer, jobber, importer, distributor, wholesaler, or retailer may not remove, conceal, or obscure a cigarette package: (a) notice described under Subsection 59-14-210(1)(a)(i); or (b) warning label that is placed on the package in compliance with the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. Sec. 1333. (8) (a) Any person failing to properly affix and cancel stamps to the cigarettes, under this section and rules promulgated by the commission, may be required by the commission to pay as part of the tax, and in addition to any other penalty provided in this chapter, a penalty of $25 for each offense, to be assessed and collected by the commission in accordance with Chapter 1, Part 14, Assessment, Collections, and Refunds Act. (b) Each article, package, or container found not having proper stamps affixed to the article, package, or container is a separate offense. (c) The presence of any package or container in a place of business conducting retail sales shall be prima facie evidence that it is intended for sale and subject to taxes under this chapter.
Utah Code § 59-2-403 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-403
§ 59-2-403. Assessment of interstate state-assessed commercial vehicles -- Apportionment.
Status: in_force

When assessing state-assessed commercial vehicles covering interstate routes, the commission shall apportion the assessment for the rolling stock used in interstate commerce at the same percentage ratio that has been filed with the Motor Vehicle Division of the commission for determining the proration of registration fees.
Utah Code § 59-1-1001 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1001
§ 59-1-1001. Statement of taxpayer rights.
Status: in_force

(1) The commission shall prepare written information in clear, nontechnical language of the taxpayer's rights and obligations and of the commission's procedures for appeal, refund claims, and collections. (2) When the commission contacts a taxpayer in writing about the determination or collection of any tax, the commission shall notify the taxpayer of the availability of a written statement of the taxpayer's rights and obligations and of the commission's procedures for appeal, refund claims, and collections. If a taxpayer requests this information, the commission shall provide it to the taxpayer free of charge. (3) In notices to taxpayers of taxes and penalties due, the commission shall notify the taxpayer of the procedure to follow in order to request detailed information concerning the additional taxes, tax penalties, or interest.
Utah Code § 59-5-115 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-115
§ 59-5-115. Disposition of taxes collected -- Credit to General Fund.
Status: in_force

(1) As used in this section, "above-trend revenue" means the amount by which the actual revenue from the oil and gas severance tax deposited into the General Fund under Subsection (2) exceeds the long-term trend of oil and gas severance tax revenue to the General Fund as determined by the Office of the Legislative Fiscal Analyst and the Governor's Office of Planning and Budget. (2) Except as provided in Section 51-9-305, 51-9-306, 51-9-1102, 59-5-116, 59-5-119, or 59-5-121, a tax imposed and collected under Section 59-5-102 shall be paid to the commission, promptly remitted to the state treasurer, and credited to the General Fund. (3) The Division of Finance shall transfer above-trend revenue up to $20,000,000 from the General Fund into the Transportation Investment Fund each year beginning in the fiscal year beginning July 1, 2023, until the amount deposited into the Transportation Investment Fund totals $88,500,000.
Utah Code § 59-10-1002.1 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1002.1
§ 59-10-1002.1. Removal of tax credit from tax return and prohibition on claiming a tax credit -- Conditions for removal and prohibition on claiming a tax credit -- Commission publishing requirements.
Status: in_force

(1) As used in this section, "tax return" means a tax return filed in accordance with this chapter. (2) Except as provided in Subsection (4), beginning two taxable years after the requirements of Subsection (3) are met: (a) the commission shall remove a tax credit allowed under this part from each tax return on which the tax credit appears; and (b) a claimant, estate, or trust filing a tax return may not claim the tax credit. (3) Except as provided in Subsection (4), the commission shall remove a tax credit allowed under this part from a tax return and a claimant, estate, or trust filing a tax return may not claim the tax credit as provided in Subsection (2) if: (a) the total amount of the tax credit claimed or carried forward by all claimants, estates, or trusts filing tax returns is less than $10,000 per year for three consecutive taxable years beginning on or after January 1, 2002; and (b) less than 10 claimants, estates, and trusts per year for the three consecutive taxable years described in Subsection (3)(a), file a tax return claiming or carrying forward the tax credit. (4) This section does not apply to a tax credit under Section 59-10-1006 or 59-10-1027. (5) The commission shall, on or before the November interim meeting of the year after the taxable year in which the requirements of Subsection (3) are met, report to the Revenue and Taxation Interim Committee by electronic means that in accordance with this section: (a) the commission is required to remove a tax credit from each tax return on which the tax credit appears; and (b) a claimant, estate, or trust filing a tax return may not claim the tax credit. (6) (a) Within a 30-day period after making the report required by Subsection (5), the commission shall publish a list in accordance with Subsection (6)(b) stating each tax credit that the commission will remove from a return on which the tax credit appears. (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: (A) the commission is required to remove the tax credit from each return on which the tax credit appears; and (B) the tax credit may not be claimed on a return; (iii) state the taxable year for which the removal described in Subsection (6)(a) takes effect; and (iv) remain available for viewing and searching until the commission publishes a new list in accordance with this Subsection (6).
Utah Code § 59-2a-201 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-201
§ 59-2a-201. Purpose.
Status: in_force

(1) The purpose of this part is to provide general tax relief for certain persons who rent their places of residence through a system of tax credits, refunds, and appropriations from the General Fund. (2) The relief is to offset in part the general tax burden, a significant portion of which, directly or indirectly, is represented by property tax. (3) (a) Accordingly, the tax relief provided by this part is determined in part by reference to the property tax assessment and collection mechanisms, but is not limited to property tax relief nor is the tax relief formulated upon the Legislature's power to relieve property taxes. (b) The tax relief is for the general relief of all taxes.
Utah Code § 59-12-808 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-808
§ 59-12-808. Seller or certified service provider reliance on commission information.
Status: in_force

A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the tax is as a result of the seller's or certified service provider's reliance on incorrect data provided by the commission in a database created by the commission: (1) containing tax rates, boundaries, or local taxing jurisdiction assignments; or (2) indicating the taxability of tangible personal property, a product transferred electronically, or a service.
Utah Code § 59-28-104 — Utah Code / Title 59 / Chapter 59-28 / § 59-28-104
§ 59-28-104. Collection of tax.
Status: in_force

(1) Except as provided in Subsection (2), the commission shall administer, collect, and enforce a tax under this chapter in accordance with: (a) Chapter 1, General Taxation Policies; and (b) the same procedures used to administer, collect, and enforce the tax under Chapter 12, Part 1, Tax Collection. (2) A tax under this chapter is not subject to Section 59-12-107.1 or 59-12-123. (3) A seller required to collect a tax under this chapter may retain 6% of any amounts the seller is required to remit to the commission under this chapter for the costs of collecting the tax. (4) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenues the commission collects from a tax under this chapter.
Utah Code § 59-12-301 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-301
§ 59-12-301. Transient room tax -- Rate -- Expenditure of revenues -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
Status: in_force

(1) (a) A county legislative body may impose a tax on charges for the accommodations and services described in Subsection 59-12-103(1)(i) at a rate of not to exceed: (i) 4.25% beginning on or after October 1, 2006; and (ii) for counties of the second, third, fourth, fifth, or sixth class, 4.5% beginning on or after July 1, 2025. (b) Subject to Subsection (2), the revenues raised from the tax imposed under Subsection (1)(a) shall be used for the purposes listed in Section 17-78-702. (c) The tax imposed under Subsection (1)(a) shall be in addition to the tax imposed under Part 6, Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act. (2) (a) If a county legislative body of a county of the first class imposes a tax under this section, beginning on July 1, 2007, and ending on June 30, 2027, each year the first 15% of the revenues collected from the tax authorized by Subsection (1)(a) within that county shall be: (i) deposited into the Transient Room Tax Fund created by Section 63N-3-403; and (ii) expended as provided in Section 63N-3-403. (b) If a county legislative body of a county of the first class imposes a tax under this section, beginning on July 1, 2027, and ending on June 30, 2047, each year the first 7.5% of the revenues collected from the tax authorized by Subsection (1)(a) within that county shall be: (i) deposited into the Transient Room Tax Fund created by Section 63N-3-403; and (ii) expended as provided in Section 63N-3-403. (3) Subject to Subsection (4), a county legislative body: (a) may increase or decrease the tax authorized under this part; and (b) shall regulate the tax authorized under this part by ordinance. (4) (a) For purposes of this Subsection (4): (i) "Annexation" means an annexation to a county under Title 17, Chapter 61, Part 2, Consolidation of Counties, or Part 3, County Annexation. (ii) "Annexing area" means an area that is annexed into a county. (b) (i) Except as provided in Subsection (4)(c), if, on or after July 1, 2004, a county enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal, or change shall take effect: (A) on the first day of a calendar quarter; and (B) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (4)(b)(ii) from the county. (ii) The notice described in Subsection (4)(b)(i)(B) shall state: (A) that the county will enact or repeal a tax or change the rate of a tax under this part; (B) the statutory authority for the tax described in Subsection (4)(b)(ii)(A); (C) the effective date of the tax described in Subsection (4)(b)(ii)(A); and (D) if the county enacts the tax or changes the rate of the tax described in Subsection (4)(b)(ii)(A), the rate of the tax. (c) (i) Notwithstanding Subsection (4)(b)(i), for a transaction described in Subsection (4)(c)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the first billing period: (A) that begins after the effective date of the enactment of the tax or the tax rate increase; and (B) if the billing period for the transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under this section. (ii) Notwithstanding Subsection (4)(b)(i), for a transaction described in Subsection (4)(c)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last billing period: (A) that began before the effective date of the repeal of the tax or the tax rate decrease; and (B) if the billing period for the transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under this section. (iii) Subsections (4)(c)(i) and (ii) apply to transactions subject to a tax under Subsection 59-12-103(1)(i). (d) (i) Except as provided in Subsection (4)(e), if, for an annexation that occurs on or after July 1, 2004, the annexation will result in the enactment, repeal, or a change in the rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take effect: (A) on the first day of a calendar quarter; and (B) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (4)(d)(ii) from the county that annexes the annexing area. (ii) The notice described in Subsection (4)(d)(i)(B) shall state: (A) that the annexation described in Subsection (4)(d)(i) will result in an enactment, repeal, or change in the rate of a tax under this part for the annexing area; (B) the statutory authority for the tax described in Subsection (4)(d)(ii)(A); (C) the effective date of the tax described in Subsection (4)(d)(ii)(A); and (D) if the county enacts the tax or changes the rate of the tax described in Subsection (4)(d)(ii)(A), the rate of the tax. (e) (i) Notwithstanding Subsection (4)(d)(i), for a transaction described in Subsection (4)(e)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the first billing period: (A) that begins after the effective date of the enactment of the tax or the tax rate increase; and (B) if the billing period for the transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under this section. (ii) Notwithstanding Subsection (4)(d)(i), for a transaction described in Subsection (4)(e)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last billing period: (A) that began before the effective date of the repeal of the tax or the tax rate decrease; and (B) if the billing period for the transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under this section. (iii) Subsections (4)(e)(i) and (ii) apply to transactions subject to a tax under Subsection 59-12-103(1)(i).
Utah Code § 59-2-1308 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1308
§ 59-2-1308. Property assessed by commission -- Collection procedures -- Exceptions.
Status: in_force

(1) Property taxes assessed by the commission shall be collected, billed, and paid in the manner provided for the collection, billing, and enforcement of other general property taxes under this chapter, except: (a) the rolling stock of rail car companies; and (b) state-assessed commercial vehicles. (2) (a) A county treasurer may require a taxpayer, other than a taxpayer described in Subsection (1)(a) or (b), to pay an ad valorem tax liability immediately if: (i) the taxpayer's property taxes are assessed by the commission under Section 59-2-201; and (ii) the taxpayer gives any indication of: (A) departing from the state; (B) removing the taxpayer's property from the state; or (C) doing any other act which may prejudice or hinder the collection process for any assessment period. (b) If a tax is not paid as provided in this chapter, the county treasurer shall collect the tax: (i) for personal property and uniform fees, in the same manner as is provided for the collection of delinquent taxes or uniform fees under Sections 59-2-1302 and 59-2-1303; or (ii) for all other property, including personal property and uniform fees listed with real property under Section 59-2-1302, in the same manner as is provided for the collection of delinquent taxes under Section 59-2-1331. (c) The provisions of Sections 59-2-1302 and 59-2-1303 apply to the assessment by the commission or the county assessor of taxpayers other than a taxpayer described in Subsection (1)(a) or (b).
Utah Code § 59-10-1034 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1034
§ 59-10-1034. Nonrefundable high cost infrastructure development tax credit.
Status: in_force

(1) As used in this section: (a) "High cost infrastructure project" means the same as that term is defined in Section 79-6-602. (b) "Infrastructure cost-burdened entity" means the same as that term is defined in Section 79-6-602. (c) "Infrastructure-related revenue" means the same as that term is defined in Section 79-6-602. (d) "Office" means the Office of Energy Development created in Section 79-6-401. (2) (a) Subject to the other provisions of this section, a claimant, estate, or trust that is an infrastructure cost-burdened entity may claim a nonrefundable tax credit for development of a high cost infrastructure project as provided in this section. (b) A claimant, estate, or trust that is an infrastructure cost-burdened entity may not claim a tax credit under this section and under Section 59-5-305 using the same tax credit certificate. (3) The tax credit under this section is the amount listed as the tax credit amount on a tax credit certificate that the office issues under Title 79, Chapter 6, Part 6, High Cost Infrastructure Development Tax Credit Act, to the infrastructure cost-burdened entity for the taxable year. (4) An infrastructure cost-burdened entity may carry forward a tax credit under this section for a period that does not exceed the next seven taxable years if: (a) the infrastructure cost-burdened entity is allowed to claim a tax credit under this section for a taxable year; and (b) the amount of the tax credit exceeds the infrastructure cost-burdened entity's tax liability under this chapter for that taxable year. (5) (a) (i) To assist the Revenue and Taxation Interim Committee with the review required by Section 59-10-137, the office shall provide the following information, if available to the office, to the Office of the Legislative Fiscal Analyst: (A) the amount of tax credit that the office grants to each infrastructure cost-burdened entity for each taxable year; (B) the infrastructure-related revenue generated by each high cost infrastructure project; (C) the information contained in the office's latest report under Section 79-6-605; and (D) any other information that the Office of the Legislative Fiscal Analyst requests. (ii) In providing the information described in Subsection (5)(a)(i), the office shall redact information that identifies a recipient of a tax credit under this section. (iii) If, notwithstanding the redactions made under Subsection (5)(a)(ii), reporting the information described in Subsection (5)(a)(i) might disclose the identity of a recipient of a tax credit, the office may file a request with the Revenue and Taxation Interim Committee to provide the information described in Subsection (5)(a)(i) in the aggregate for all infrastructure cost-burdened entities that receive the tax credit under this section. (b) The Office of the Legislative Fiscal Analyst shall report to the Revenue and Taxation Interim Committee a summary and analysis of the information provided to the Office of the Legislative Fiscal Analyst by the office under Subsection (5)(a).
Utah Code § 59-7-102 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-102
§ 59-7-102. Exemptions.
Status: in_force

(1) Except as provided in this section, the following are exempt from a tax under this chapter: (a) an organization exempt under Section 501, Internal Revenue Code; (b) an organization exempt under Section 528, Internal Revenue Code; (c) an insurance company that is subject to taxation on the insurance company's premiums under Chapter 9, Taxation of Admitted Insurers, regardless of whether the insurance company has a tax liability under that chapter; (d) a local building authority as defined in Section 17D-2-102; (e) a farmers' cooperative; (f) a public agency, as defined in Section 11-13-103, with respect to or as a result of an ownership interest in: (i) a project, as defined in Section 11-13-103; or (ii) facilities providing additional project capacity, as defined in Section 11-13-103; (g) an insurance company that engages in a transaction that is subject to taxation under Section 31A-3-301 or 31A-3-302, regardless of whether the insurance company has a tax liability under that section; or (h) a captive insurance company that pays a fee under Section 31A-3-304. (2) A corporation is exempt from a tax under this chapter: (a) if the corporation is an out-of-state business as defined in Section 53-2a-1202; and (b) for income earned: (i) during a disaster period as defined in Section 53-2a-1202; and (ii) for the purpose of responding to a declared state disaster or emergency as defined in Section 53-2a-1202. (3) Notwithstanding any other provision in this chapter or Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act, a person not otherwise subject to the tax imposed by this chapter or Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act, is not subject to a tax imposed by Section 59-7-104, 59-7-201, 59-7-701, or 59-8-104, because of: (a) that person's ownership of tangible personal property located at the premises of a printer's facility in this state with which the person has contracted for printing; or (b) the activities of the person's employees or agents who are: (i) located solely at the premises of a printer's facility; and (ii) performing services: (A) related to: (I) quality control; (II) distribution; or (III) printing services; and (B) performed by the printer's facility in this state with which the person has contracted for printing. (4) Notwithstanding Subsection (1), an organization, company, authority, farmers' cooperative, or public agency exempt from this chapter under Subsection (1) is subject to Part 8, Unrelated Business Income, to the extent provided in Part 8, Unrelated Business Income. (5) Notwithstanding Subsection (1)(b), to the extent the income of an organization described in Subsection (1)(b) is taxable for federal tax purposes under Section 528, Internal Revenue Code, the organization's income is also taxable under this chapter.
Utah Code § 59-2-1110 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1110
§ 59-2-1110. Exemption of property used to furnish power for irrigation purposes -- Computation of power used for irrigation.
Status: in_force

(1) Power plants, power transmission lines, and other property used for generating and delivering electrical power, a portion of which is used for furnishing power for pumping water for irrigation purposes on lands in this state, are exempt from taxation, subject to the conditions of this section. (2) For purposes of the exemption under Subsection (1), the commission shall determine: (a) the total amount of electric power distributed by each distributor for all purposes within this state; and (b) the total amount of electric power distributed by each distributor which was used exclusively for pumping water for the irrigation of lands within this state. (3) The commission shall exempt from the total property assessment on all properties assessed within this state used for generating and distributing electrical power, that portion which the total amount of electric power used exclusively for pumping water for irrigation purposes bears to the total amount of electric power distributed within this state. (4) The total amount of tax exempted shall be prorated among the distributors. The distributors shall prorate the benefits among the users according to the amount of power used for pumping water for irrigation purposes by each user. (5) The commission may adopt and enforce all rules necessary to determine the exemption and prorate the benefits provided in this section.
Utah Code § 59-14-403 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-403
§ 59-14-403. Duplicate invoice requirements -- Failure to comply -- Penalties.
Status: in_force

All persons dealing in taxable cigarettes or tobacco products, who purchase or receive these commodities from outside the state, whether the product is delivered through a wholesaler or distributor in this state, or by drop shipment or otherwise, shall mail or deliver a duplicate invoice of all those purchases or receipts to the commission within 10 days after receipt of the commodities if requested by the commission. Failure to furnish duplicate invoices or receipts as requested is subject to the penalties provided under Section 59-1-401.
Utah Code § 59-1-1419 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1419
§ 59-1-1419. Venue -- Section does not affect right to seek judicial review.
Status: in_force

(1) If the commission commences a proceeding relating to the following, the venue is the Third District Court in Salt Lake City: (a) failure to pay a liability; (b) failure to file a return; or (c) failure to supply information. (2) Nothing in this section affects a right to seek judicial review in accordance with Part 6, Judicial Review.
Utah Code § 59-12-126 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-126
§ 59-12-126. 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 § 59-12-124 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-124
§ 59-12-124. Certified service provider liability.
Status: in_force

(1) Notwithstanding Section 59-12-107 and except as provided in Subsection (2), if a model 1 seller selects a certified service provider as the model 1 seller's agent: (a) the certified service provider shall collect and remit an agreement sales and use tax to the commission: (i) that the model 1 seller would otherwise be required to remit to the commission under this chapter; and (ii) as provided in this chapter; and (b) the model 1 seller is not liable for the certified service provider's failure to collect and remit an agreement sales and use tax to the commission that the model 1 seller would otherwise be required to remit to the commission under this chapter. (2) The model 1 seller described in Subsection (1): (a) shall remit to the commission a sales and use tax imposed by this chapter: (i) on the model 1 seller's purchases; and (ii) as provided in this chapter; and (b) is liable for a sales and use tax liability arising from fraud by the model 1 seller.
Utah Code § 59-2-217 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-217
§ 59-2-217. Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
Status: in_force

(1) Any escaped property may be assessed by the original assessing authority at any time as far back as five years prior to the time of discovery, in which case the assessing authority shall enter the assessments on the tax rolls and follow the procedures established under Part 13, Collection of Taxes. (2) Any property found to be willfully concealed, removed, transferred, or misrepresented by its owner or agent in order to evade taxation is subject to a penalty equal to the tax on its value, and neither the penalty nor assessment may be reduced by the county board of equalization or the commission.
Utah Code § 59-18-113 — Utah Code / Title 59 / Chapter 59-18 / § 59-18-113
§ 59-18-113. Application of chapter to trusts and trust assets established or acquired before or after effective date.
Status: in_force

Except as specifically provided in the trust, the provisions of this chapter apply to any trust established before or after the effective date of this chapter and to any trust asset acquired by the trustee before or after the effective date of this chapter.
Utah Code § 59-2-1325 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1325
§ 59-2-1325. Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.
Status: in_force

(1) (a) A tax upon real property is a lien against the property assessed. (b) A tax due upon improvements upon real property assessed to a person other than the owner of the real property is a lien upon the property and improvements. (c) A lien described in Subsection (1)(a) or (b) shall attach on January 1 of each year. (2) An assessment shall be collected in accordance with the effective date and boundary adjustment provisions in Section 17-61-306.
Utah Code § 59-1-1708 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1708
§ 59-1-1708. Depository institution requirement to secure amount subject to levy in account holder's account.
Status: in_force

(1) Subject to Subsection (2), before the later of two business days after the day on which, or 48 hours after the time at which, a depository institution receives a notice of levy described in Section 59-1-1707 from the commission, the depository institution shall secure the amount subject to levy in a delinquent taxpayer's account by prohibiting: (a) any person that has access to the delinquent taxpayer's account from accessing the amount; or (b) the transfer or other disposition of the amount. (2) For purposes of Subsection (1), a depository institution shall secure an amount subject to levy regardless of whether a person other than the delinquent taxpayer has access to the account or is an account holder.
Utah Code § 59-10-1028 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1028
§ 59-10-1028. Nonrefundable tax credit for capital gain transactions on the exchange of one form of legal tender for another form of legal tender.
Status: in_force

(1) As used in this section: (a) "Capital gain transaction" means a transaction that results in a: (i) short-term capital gain; or (ii) long-term capital gain. (b) "Long-term capital gain" means the same as that term is defined in Section 1222, Internal Revenue Code. (c) "Long-term capital loss" means the same as that term is defined in Section 1222, Internal Revenue Code. (d) "Net capital gain" means the amount by which the sum of long-term capital gains and short-term capital gains on a claimant's, estate's, or trust's transactions from exchanges made for a taxable year of one form of legal tender for another form of legal tender exceeds the sum of long-term capital losses and short-term capital losses on those transactions for that taxable year. (e) "Short-term capital gain" means the same as that term is defined in Section 1222, Internal Revenue Code. (f) "Short-term capital loss" means the same as that term is defined in Section 1222, Internal Revenue Code. (2) Except as provided in Section 59-10-1002.2, for taxable years beginning on or after January 1, 2012, a claimant, estate, or trust may claim a nonrefundable tax credit equal to the product of: (a) to the extent a net capital gain is included in taxable income, the amount of the claimant's, estate's, or trust's net capital gain on capital gain transactions from exchanges made on or after January 1, 2012, for a taxable year, of one form of legal tender for another form of legal tender; and (b) the percentage listed in Subsection 59-10-104(2). (3) A claimant, estate, or trust may not carry forward or carry back a tax credit under this section. (4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement this section.
Utah Code § 59-2a-901 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-901
§ 59-2a-901. Nondiscretionary tax and tax notice charge deferral for elderly property owners.
Status: in_force

(1) An eligible owner may apply for a deferral under this section if: (a) the eligible owner uses the single-family residence as the eligible owner's primary residence as of January 1 of the year for which the eligible owner applies for the deferral; (b) with respect to the single-family residence, there are no: (i) delinquent property taxes; (ii) delinquent tax notice charges; or (iii) outstanding penalties, interest, or administrative costs related to a delinquent property tax or a delinquent tax notice charge; (c) (i) the value of the single-family residence for which the eligible owner applies for the deferral is no greater than the median property value of: (A) attached single-family residences within the county, if the single-family residence is an attached single-family residence; or (B) detached single-family residences within the county, if the single-family residence is a detached single-family residence; or (ii) the eligible owner has owned the single-family residence for a continuous 20-year period as of January 1 of the year for which the eligible owner applies for the deferral; and (d) the holder of each mortgage or trust deed outstanding on the single-family residence gives written approval of the deferral. (2) If the conditions in Subsection (1) are satisfied and the applicant complies with the other applicable provisions of this part, a county shall defer the property tax and tax notice charges on an attached single-family residence or a detached single-family residence. (3) The values described in Subsection (1)(c) are based on the county assessment roll for the county in which the single-family residence is located. (4) For purposes of Subsection (1)(c)(ii), ownership is considered continuous regardless of whether the single-family residence is transferred between an eligible owner who is an individual and an eligible owner that is a trust.
Utah Code § 59-1-1308 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1308
§ 59-1-1308. Material advisor penalties.
Status: in_force

(1) The penalty for failure of a material advisor to disclose a reportable transaction as required by Section 59-1-1306 is $20,000. (2) If a material advisor that is required to disclose a reportable transaction in accordance with Section 59-1-1306 provides false or incomplete information to the commission, the penalty is $20,000. (3) If a material advisor that is required to maintain a list under Section 59-1-1307 fails to make that list available to the commission within a 20-day period after the day on which the commission mails a written request for that list, the material advisor is subject to a penalty of $10,000 for each day that the material advisor fails to make that list available to the commission after the expiration of the 20-day period. (4) A penalty imposed by this section is in addition to any other penalty imposed by this title.
Utah Code § 59-7-535 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-535
§ 59-7-535. Doing business after suspension or forfeiture of certain corporate powers, rights, and privileges -- Penalty.
Status: in_force

(1) A person is guilty of a class B misdemeanor if: (a) the person's corporate powers, rights, and privileges have been suspended in accordance with Section 59-7-534; and (b) the person: (i) attempts or purports to exercise any of the rights, privileges, or powers of a suspended domestic corporation; or (ii) transacts or attempts to transact any intrastate business in this state in behalf of a forfeited foreign corporation. (2) Jurisdiction of the offense shall be in any county in which any part of an action described in Subsection (1)(b) occurred. (3) Any contract made in violation of this section is unenforceable by a corporation or person described in Subsection (1).
Utah Code § 59-12-806 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-806
§ 59-12-806. Enactment, reauthorization, or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Requirements for enforcement of reauthorized tax.
Status: in_force

7/1/2026 (1) For purposes of this section: (a) "Annexation" means an annexation to: (i) a county under Title 17, Chapter 61, Part 2, Consolidation of Counties, or Part 3, County Annexation; or (ii) a city under Title 10, Chapter 2, Part 8, Annexation. (b) "Annexing area" means an area that is annexed into a county or city. (2) (a) Except as provided in Subsection (2)(c) or (d), and subject to Subsection (4), if, on or after July 1, 2004, a county or city enacts, reauthorizes, or repeals a tax or changes the rate of a tax under this part, the enactment, reauthorization, repeal, or change shall take effect: (i) on the first day of a calendar quarter; and (ii) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (2)(b) from the county or city. (b) The notice described in Subsection (2)(a)(ii) shall state: (i) that the county or city will enact, reauthorize, or repeal a tax or change the rate of a tax under this part; (ii) the statutory authority for the tax described in Subsection (2)(b)(i); (iii) the effective date of the tax described in Subsection (2)(b)(i); and (iv) if the county or city enacts or reauthorizes the tax or changes the rate of the tax described in Subsection (2)(b)(i), the rate of the tax. (c) (i) The enactment or reauthorization of a tax or a tax rate increase takes effect on the first day of the first billing period: (A) that begins on or after the effective date of the enactment, reauthorization, or tax rate increase; and (B) if the billing period for the transaction begins before the effective date of the enactment, reauthorization, or tax rate increase imposed under: (I) Section 59-12-802; or (II) Section 59-12-804. (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing statement for the billing period is rendered on or after the effective date of the repeal of the tax or the tax rate decrease imposed under: (A) Section 59-12-802; or (B) Section 59-12-804. (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, reauthorization, repeal, or change in the rate of a tax described in Subsection (2)(a) takes effect: (A) on the first day of a calendar quarter; and (B) beginning 60 days after the effective date of the enactment, reauthorization, repeal, or change in the rate of the tax under Subsection (2)(a). (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (3) (a) Except as provided in Subsection (3)(c) or (d), if, for an annexation that occurs on or after July 1, 2004, the annexation will result in the enactment, repeal, or change in the rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take effect: (i) on the first day of a calendar quarter; and (ii) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (3)(b) from the county or city that annexes the annexing area. (b) The notice described in Subsection (3)(a)(ii) shall state: (i) that the annexation described in Subsection (3)(a) will result in an enactment, repeal, or change in the rate of a tax under this part for the annexing area; (ii) the statutory authority for the tax described in Subsection (3)(b)(i); (iii) the effective date of the tax described in Subsection (3)(b)(i); and (iv) if the county or city enacts the tax or changes the rate of the tax described in Subsection (3)(b)(i), the rate of the tax. (c) (i) The enactment of a tax or a tax rate increase takes effect on the first day of the first billing period: (A) that begins on or after the effective date of the enactment of the tax or the tax rate increase; and (B) if the billing period for the transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under: (I) Section 59-12-802; or (II) Section 59-12-804. (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing statement for the billing period is rendered on or after the effective date of the repeal of the tax or the tax rate decrease imposed under: (A) Section 59-12-802; or (B) Section 59-12-804. (d) (i) If a tax due under this part on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a tax described in Subsection (3)(a) takes effect: (A) on the first day of a calendar quarter; and (B) beginning 60 days after the effective date of the enactment, repeal, or change in the rate of a tax under Subsection (3)(a). (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (4) (a) If a city or county reauthorizes a tax under this part in accordance with Subsection 59-12-802(5) or 59-12-804(4), the city or county shall provide to the commission notice of the reauthorization that meets the requirements of Subsection (3)(b) at least 90 days before the first day of the calendar quarter in which the reauthorization first takes effect. (5) The commission may not enforce a tax under this part due for reauthorization unless the commission receives timely notice of the reauthorization as provided in Subsection (4)(a).7/1/2026 (1) For purposes of this section: (a) "Annexation" means an annexation to: (i) a county under Title 17, Chapter 61, Part 2, Consolidation of Counties, or Part 3, County Annexation; or (ii) a city under Title 10, Chapter 2, Part 8, Annexation. (b) "Annexing area" means an area that is annexed into a county or city. (2) (a) Except as provided in Subsection (2)(c) or (d), and subject to Subsection (4), if, on or after July 1, 2004, a county or city enacts, reauthorizes, or repeals a tax or changes the rate of a tax under this part, the enactment, reauthorization, repeal, or change shall take effect: (i) on the first day of a calendar quarter; and (ii) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (2)(b) from the county or city. (b) The notice described in Subsection (2)(a)(ii) shall state: (i) that the county or city will enact, reauthorize, or repeal a tax or change the rate of a tax under this part; (ii) the statutory authority for the tax described in Subsection (2)(b)(i); (iii) the effective date of the tax described in Subsection (2)(b)(i); and (iv) if the county or city enacts or reauthorizes the tax or changes the rate of the tax described in Subsection (2)(b)(i), the rate of the tax. (c) (i) The enactment or reauthorization of a tax or a tax rate increase takes effect on the first day of the first billing period: (A) that begins on or after the effective date of the enactment, reauthorization, or tax rate increase; and (B) if the billing period for the transaction begins before the effective date of the enactment, reauthorization, or tax rate increase imposed under: (I) Section 59-12-802; or (II) Section 59-12-804. (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing statement for the billing period is rendered on or after the effective date of the repeal of the tax or the tax rate decrease imposed under: (A) Section 59-12-802; or (B) Section 59-12-804. (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, reauthorization, repeal, or change in the rate of a tax described in Subsection (2)(a) takes effect: (A) on the first day of a calendar quarter; and (B) beginning 60 days after the effective date of the enactment, reauthorization, repeal, or change in the rate of the tax under Subsection (2)(a). (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (3) (a) Except as provided in Subsection (3)(c) or (d), if, for an annexation that occurs on or after July 1, 2004, the annexation will result in the enactment, repeal, or change in the rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take effect: (i) on the first day of a calendar quarter; and (ii) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (3)(b) from the county or city that annexes the annexing area. (b) The notice described in Subsection (3)(a)(ii) shall state: (i) that the annexation described in Subsection (3)(a) will result in an enactment, repeal, or change in the rate of a tax under this part for the annexing area; (ii) the statutory authority for the tax described in Subsection (3)(b)(i); (iii) the effective date of the tax described in Subsection (3)(b)(i); and (iv) if the county or city enacts the tax or changes the rate of the tax described in Subsection (3)(b)(i), the rate of the tax. (c) (i) The enactment of a tax or a tax rate increase takes effect on the first day of the first billing period: (A) that begins on or after the effective date of the enactment of the tax or the tax rate increase; and (B) if the billing period for the transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under: (I) Section 59-12-802; or (II) Section 59-12-804. (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing statement for the billing period is rendered on or after the effective date of the repeal of the tax or the tax rate decrease imposed under: (A) Section 59-12-802; or (B) Section 59-12-804. (d) (i) If a tax due under this part on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a tax described in Subsection (3)(a) takes effect: (A) on the first day of a calendar quarter; and (B) beginning 60 days after the effective date of the enactment, repeal, or change in the rate of a tax under Subsection (3)(a). (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (4) (a) If a city or county reauthorizes a tax under this part in accordance with Subsection 59-12-802(5) or 59-12-804(4), the city or county shall provide to the commission notice of the reauthorization that meets the requirements of Subsection (3)(b) at least 90 days before the first day of the calendar quarter in which the reauthorization first takes effect. (5) The commission may not enforce a tax under this part due for reauthorization unless the commission receives timely notice of the reauthorization as provided in Subsection (4)(a).
Utah Code § 59-10-406 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-406
§ 59-10-406. Collection and payment of tax -- Forms filed electronically.
Status: in_force

(1) (a) Each employer shall, on or before the last day of April, July, October, and January, pay to the commission the amount required to be deducted and withheld from wages paid to any employee during the preceding calendar quarter under this part. (b) The commission may change the time or period for making reports and payments if: (i) in its opinion, the tax is in jeopardy; or (ii) a different time or period will facilitate the collection and payment of the tax by the employer. (2) (a) Each employer shall file a return, in a form the commission prescribes, with each payment of the amount deducted and withheld under this part showing: (i) the total amount of wages paid to his employees; (ii) the amount of federal income tax deducted and withheld; (iii) the amount of tax under this part deducted and withheld; and (iv) any other information the commission may require. (b) The employer shall file the return described in Subsection (2)(a) in an electronic format approved by the commission. (3) (a) Each employer shall file an annual return, in a form the commission prescribes, summarizing: (i) the total compensation paid; (ii) the federal income tax deducted and withheld; and (iii) the state tax deducted and withheld for each employee during the calendar year. (b) The return required by Subsection (3)(a) shall be filed with the commission: (i) in an electronic format approved by the commission; and (ii) on or before January 31 of the year following that for which the report is made. (4) (a) Each employer shall also, in accordance with rules prescribed by the commission, provide each employee from whom state income tax has been withheld with a statement of the amounts of total compensation paid and the amounts deducted and withheld for that employee during the preceding calendar year in accordance with this part. (b) The statement shall be made available to each employee described in Subsection (4)(a) on or before January 31 of the year following that for which the report is made. (5) (a) The employer is liable to the commission for the payment of the tax required to be deducted and withheld under this part. (b) If an employer pays the tax required to be deducted and withheld under this part: (i) an employee of the employer is not liable for the amount of any payment described in Subsection (5)(a); and (ii) the employer is not liable to any person or to any employee for the amount of any such payment described in Subsection (5)(a). (c) For the purpose of making penal provisions of this title applicable, any amount deducted or required to be deducted and remitted to the commission under this part is considered to be the tax of the employer and with respect to such amounts the employer is considered to be the taxpayer. (6) (a) Each employer that deducts and withholds any amount under this part shall hold the amount in trust for the state for the payment of the amount to the commission in the manner and at the time provided for in this part. (b) So long as any delinquency continues, the state shall have a lien to secure the payment of any amounts withheld, and not remitted as provided under this section, upon all of the assets of the employer and all property owned or used by the employer in the conduct of the employer's business, including stock-in-trade, business fixtures, and equipment. (c) The lien described in Subsection (6)(b) shall be prior to any lien of any kind, including existing liens for taxes. (7) To the extent consistent with this section, the commission may use all the provisions of this chapter relating to records, penalties, interest, deficiencies, redetermination of deficiencies, overpayments, refunds, assessments, and venue to enforce this section. (8) (a) Subject to Subsections (8)(b) and (c), the commission shall require an employer that issues the following forms for a taxable year to file the forms with the commission in an electronic format approved by the commission: (i) a federal Form W-2; (ii) a federal Form 1099 filed for purposes of withholding under Section 59-10-404; or (iii) a federal form substantially similar to a form described in Subsection (8)(a)(i) or (ii) if designated by the commission in accordance with Subsection (8)(d). (b) An employer that is required to file a form with the commission in accordance with Subsection (8)(a) shall file the form on or before January 31. (c) An employer that is required to file a form with the commission in accordance with Subsection (8)(a) shall provide: (i) accurate information on the form; and (ii) all of the information required by the Internal Revenue Service to be contained on the form. (d) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, for purposes of Subsection (8)(a), the commission may designate a federal form as being substantially similar to a form described in Subsection (8)(a)(i) or (ii) if: (i) for purposes of federal individual income taxes a different federal form contains substantially similar information to a form described in Subsection (8)(a)(i) or (ii); or (ii) the Internal Revenue Service replaces a form described in Subsection (8)(a)(i) or (ii) with a different federal form. (9) (a) Subject to Subsection (9)(b), a pass-through entity shall file with the commission in an electronic format approved by the commission a form designated by the commission, providing information for each final pass-through entity taxpayer of a pass-through entity that elected to pay a tax in accordance with Subsection 59-10-1403.2(2). (b) The pass-through entity shall file the form described in Subsection (9)(a) on or before the last day of the pass-through entity's taxable year.
Utah Code § 59-2-513 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-513
§ 59-2-513. Tax list and duplicate.
Status: in_force

The factual details to be shown on the assessor's tax list and duplicate with respect to land which is being valued, assessed, and taxed under this part are the same as those set forth by the assessor with respect to other taxable property in the county.
Utah Code § 59-13-305 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-305
§ 59-13-305. User report required -- Contents of report -- Signature -- Penalties -- Exemptions from requirements -- Change of exemption status -- Duty to notify commission.
Status: in_force

(1) Unless exempted by Subsection (5), each user shall file with the commission, on or before the last day of the month following the end of a reporting period, a report on forms prescribed by the commission showing: (a) the amount of fuel purchased and the amount of fuel used during the preceding reporting period by that user in the state; and (b) any other information the commission may require to carry out the purposes of this part. (2) The report shall be signed by the user or a responsible representative. This signature need not be notarized, but when signed is considered to have been made under oath. (3) A penalty is imposed under Section 59-1-401 for failure to file reports as provided in this section for each report not filed, regardless of the imposition of other penalties under this part. (4) (a) Each user that has a registered special fuel-powered motor vehicle other than a qualified motor vehicle and has facilities for bulk storage of special fuels shall declare special fuel tax liability for any nonqualified motor vehicle on the user report required by Subsection (1). (b) Credit shall be given on the report for any special fuel taxes paid on purchases for any nonqualified vehicle. Purchase records must be maintained to substantiate the amount of any credit claimed. (5) (a) The following users are exempt from the filing requirements of Subsections (1) and (2) for the motor vehicles specified: (i) a user who purchases a special fuel user trip permit for all of its operations for qualified vehicles for the reporting period, except a user having a special fuel user permit under Subsection 59-13-303(1)(a); (ii) a user that has a registered special fuel-powered motor vehicle other than a qualified motor vehicle and does not have facilities for bulk storage of special fuels; (iii) a user of special fuel, for which the tax imposed by this chapter has already been paid; or (iv) a user that has a motor vehicle powered by special fuel for which the tax is paid under an interstate fuel tax agreement under Section 59-13-502. (b) (i) The exemption under Subsection (5)(a)(iii) applies only when the user retains records verifying that all special fuel purchases for the exempt vehicle were taxed as required under this part. (ii) The commission may at the time of application or renewal of a special fuel user permit under Section 59-13-303 require that the user certify: (A) that the user qualifies for an exemption under Subsection (5)(a)(iii); and (B) whether the user has facilities for bulk storage of special fuel.
Utah Code § 59-2-1317 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1317
§ 59-2-1317. Tax notice -- Contents of notice -- Procedures and requirements for providing notice.
Status: in_force

(1) As used in this section, "political subdivision lien" means the same as that term is defined in Section 11-60-102. (2) Subject to the other provisions of this section, the county treasurer shall: (a) collect the taxes and tax notice charges; and (b) provide a notice to each taxpayer that contains the following: (i) the kind and value of property assessed to the taxpayer; (ii) the street address of the property, if available to the county; (iii) that the property may be subject to a detailed review in the next year under Section 59-2-303.1; (iv) the amount of taxes levied; (v) a separate statement of the taxes levied only on a certain kind or class of property for a special purpose; (vi) instructions for payment of the taxes and tax notice charges applicable to the property, including the taxpayer's payment options and collection procedures; (vii) any tax notice charges applicable to the property, including: (A) if applicable, a political subdivision lien for road damage that a railroad company causes, as described in Section 10-7-30; (B) if applicable, a political subdivision lien for municipal water distribution, as described in Section 10-8-17, or a political subdivision lien for an increase in supply from a municipal water distribution, as described in Section 10-8-19; (C) if applicable, a political subdivision lien for unpaid abatement fees as described in Section 10-11-4; (D) if applicable, a political subdivision lien for the unpaid portion of an assessment assessed in accordance with Title 11, Chapter 42, Assessment Area Act, or Title 11, Chapter 42a, Commercial Property Assessed Clean Energy Act, including unpaid costs, charges, and interest as of the date the local entity certifies the unpaid amount to the county treasurer; (E) if applicable, for a special district in accordance with Section 17B-1-902, a political subdivision lien for an unpaid fee, administrative cost, or interest; (F) if applicable, a political subdivision lien for an unpaid irrigation district use charge as described in Section 17B-2a-506; (G) if applicable, a political subdivision lien for a contract assessment under a water contract, as described in Section 17B-2a-1007; (H) if applicable, a property tax penalty that a public infrastructure district imposes, as described in Section 17D-4-304; (I) if applicable, an annual payment to the Military Installation Development Authority or an entity designated by the authority in accordance with Section 63H-1-501; and (J) if applicable, for property located in a county of the first class, as classified in Section 17-60-104, a levy imposed for a city library under Subsection 10-6-133.5(5); (viii) if a county's tax notice includes an assessment area charge, a statement that, due to potentially ongoing assessment area charges, costs, penalties, and interest, payment of a tax notice charge may not: (A) pay off the full amount the property owner owes to the tax notice entity; or (B) cause a release of the lien underlying the tax notice charge; (ix) if applicable, the annual payment described in Subsection 63H-1-501(4)(a); (x) the date the taxes and tax notice charges are due; (xi) the street address or website at which the taxes and tax notice charges may be paid; (xii) the date on which the taxes and tax notice charges are delinquent; (xiii) the penalty imposed on delinquent taxes and tax notice charges; (xiv) a statement that explains the taxpayer's right to direct allocation of a partial payment in accordance with Subsection (9); (xv) other information specifically authorized to be included on the notice under this chapter; (xvi) other property tax information approved by the commission; and (xvii) if sent in calendar year 2024, 2025, or 2026: (A) notice that the taxpayer may request electronic notice as described in Subsection 17-71-302(1)(m); and (B) instructions describing how to elect to receive a notice as described in Subsection 17-71-302(1)(m). (3) (a) Unless expressly allowed under this section or another statutory provision, the treasurer may not add an amount to be collected to the property tax notice. (b) If the county treasurer adds an amount to be collected to the property tax notice under this section or another statutory provision that expressly authorizes the item's inclusion on the property tax notice: (i) the amount constitutes a tax notice charge; and (ii) (A) the tax notice charge has the same priority as property tax; and (B) a delinquency of the tax notice charge triggers a tax sale, in accordance with Section 59-2-1343. (4) For any property for which property taxes or tax notice charges are delinquent, the notice described in Subsection (2) shall state, "Prior taxes or tax notice charges are delinquent on this parcel." (5) Except as provided in Subsection (6), the county treasurer shall: (a) mail the notice required by this section, postage prepaid; or (b) leave the notice required by this section at the taxpayer's residence or usual place of business, if known. (6) (a) Subject to the other provisions of this Subsection (6), a county treasurer may, at the county treasurer's discretion, provide the notice required by this section by electronic mail if a taxpayer makes an election, according to procedures determined by the county treasurer, to receive the notice by electronic mail. (b) A taxpayer may revoke an election to receive the notice required by this section by electronic mail if the taxpayer provides written notice to the treasurer on or before October 1. (c) A revocation of an election under this section does not relieve a taxpayer of the duty to pay a tax or tax notice charge due under this chapter on or before the due date for paying the tax or tax notice charge. (d) A county treasurer shall provide the notice required by this section using a method described in Subsection (5), until a taxpayer makes a new election in accordance with this Subsection (6), if: (i) the taxpayer revokes an election in accordance with Subsection (6)(b) to receive the notice required by this section by electronic mail; or (ii) the county treasurer finds that the taxpayer's electronic mail address is invalid. (e) A person is considered to be a taxpayer for purposes of this Subsection (6) regardless of whether the property that is the subject of the notice required by this section is exempt from taxation. (7) (a) The county treasurer shall provide the notice required by this section to a taxpayer on or before November 1. (b) The county treasurer shall keep on file in the county treasurer's office the information set forth in the notice. (c) The county treasurer is not required to mail a tax receipt acknowledging payment. (8) This section does not apply to property taxed under Section 59-2-1302 or 59-2-1307. (9) (a) A taxpayer who pays less than the full amount due on the taxpayer's property tax notice may, on a form provided by the county treasurer, direct how the county treasurer allocates the partial payment between: (i) the total amount due for property tax; (ii) the amount due for assessments, past due special district fees, and other tax notice charges; and (iii) any other amounts due on the property tax notice. (b) The county treasurer shall comply with a direction submitted to the county treasurer in accordance with Subsection (9)(a). (c) The provisions of this Subsection (9) do not: (i) affect the right or ability of a local entity to pursue any available remedy for non-payment of any item listed on a taxpayer's property tax notice; or (ii) toll or otherwise change any time period related to a remedy described in Subsection (9)(c)(i).
Utah Code § 59-2-1351.3 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1351.3
§ 59-2-1351.3. No purchaser at tax sale -- Property struck off to county.
Status: in_force

(1) Any property offered for sale for which there is no purchaser shall be struck off to the county by the county auditor, who shall then: (a) publicly declare substantially as follows: "All property here offered for sale which has not been struck off to a private purchaser is hereby struck off and sold to the county of ____ (naming the county), and I hereby declare the fee simple title of the property to be vested in the county"; (b) make an endorsement opposite each of the entries in the delinquency tax sale record described in Section 59-2-1338 substantially as follows: "The fee simple title to the property described in this entry in the year of ____, sold and conveyed to the county of ____ in payment of general taxes charged against the property"; and (c) sign the auditor's name to the record. (2) The fee simple title to the property shall then vest in the county. (3) After following the procedures in Subsection (1), the auditor shall deposit the tax sale record with the county recorder. The record shall become a part of the official records of the recorder and is considered to have been recorded by the recorder. (4) The recorder shall make the necessary entries in the index, abstract record, and plat book showing the conveyance of all property sold and conveyed to the county pursuant to this section.
Utah Code § 59-10-110 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-110
§ 59-10-110. Disallowance of federal tax credits.
Status: in_force

A credit applied directly to the income tax calculated for federal income tax purposes in accordance with the Internal Revenue Code may not be applied in calculating the tax due under this chapter.
Utah Code § 59-18-111 — Utah Code / Title 59 / Chapter 59-18 / § 59-18-111
§ 59-18-111. Duties of trustee of trust subject to supervision by specified charitable organization.
Status: in_force

The trustee of a trust subject to the supervision by a specified public charitable organization or organizations, as provided in Subsection 59-18-109(5), shall file with each specified charitable organization: (1) a trust copy of the governing instrument together with a written report, under oath, setting forth complete information as to the nature of the assets and liabilities with the delivery of the release pursuant to Subsection 59-18-109(4) or the filing of the election under Section 59-18-110; (2) an annual report, within 4-1/2 months following the close of each year, setting forth a complete statement of receipts, disbursements, assets (together with cost and market value of each asset), and liabilities; and (3) such other information as the public charitable organization or organizations deem necessary to compel proper administration of the trust.
Utah Code § 59-1-704 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-704
§ 59-1-704. Restraint of collection restricted.
Status: in_force

(1) Except as otherwise provided in Chapter 1, Part 5, Petitions for Redetermination of Deficiencies, Part 6, Judicial Review, and Part 7, Termination and Jeopardy Assessments Procedure and Chapter 2, Property Tax Act, Chapter 6, Mineral Production Tax Withholding, Chapter 7, Corporate Franchise and Income Taxes, Chapter 10, Individual Income Tax Act, and Chapter 12, Sales and Use Tax Act and the rules promulgated thereunder, no suit for the purpose of restraining the assessment or collection of any tax, penalty, or interest imposed under Chapter 1, General Taxation Policies, Chapter 2, Property Tax Act, Chapter 6, Mineral Production Tax Withholding, Chapter 7, Corporate Franchise and Income Taxes, Chapter 10, Individual Income Tax Act, or Chapter 12, Sales and Use Tax Act may be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed. (2) No suit may be maintained in any court for the purpose of restraining the assessment or collection of the amount of the state tax liability of a transferee or of a fiduciary of property of a taxpayer.
Utah Code § 59-2-921 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-921
§ 59-2-921. Changes in assessment roll -- Rate adjustments -- Exemption from notice and public hearing provisions.
Status: in_force

(1) On or before September 15 the county board of equalization and, in cases involving the original jurisdiction of the commission or an appeal from the county board of equalization, the commission, shall annually notify each taxing entity of the following changes resulting from actions by the commission or the county board of equalization: (a) a change in the taxing entity's assessment roll; and (b) a change in the taxing entity's adopted tax rate. (2) A taxing entity is not required to comply with the notice and public hearing provisions of Section 59-2-919 if the commission, the county board of equalization, or a court of competent jurisdiction: (a) changes a taxing entity's adopted tax rate; or (b) (i) makes a reduction in the taxing entity's assessment roll; and (ii) the taxing entity adopts by resolution an increase in its tax rate above the certified tax rate as a result of the reduction under Subsection (2)(b)(i). (3) A rate adjustment under this section for: (a) a taxing entity shall be: (i) made by the county auditor; (ii) aggregated; (iii) reported by the county auditor to the commission; and (iv) certified by the commission; and (b) the state shall be made by the commission.
Utah Code § 59-14-213 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-213
§ 59-14-213. Contraband goods.
Status: in_force

(1) Any cigarettes in violation of the requirements of this chapter or of any state or federal law, including Sections 59-14-203, 59-14-205, 59-14-209, 59-14-211, Subsection 59-14-212(1), or Section 59-14-214 are contraband goods and may be seized without a warrant by the commission, its employees, or any peace officer of the state or its political subdivisions. (2) Any goods seized pursuant to Subsection (1) shall be delivered to the commission and destroyed. (3) Any cigarettes, as defined in Subsection 59-22-202(4), in violation of Section 59-14-604 are contraband goods and may be seized in accordance with Subsections (1) and (2).
Utah Code § 59-1-1506 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1506
§ 59-1-1506. Severability clause.
Status: in_force

If any provision of this part or the application of any provision to any person or circumstance is held invalid by a final decision of a court of competent jurisdiction, the remainder of this part shall be given effect without the invalid provision or application. The provisions of this part are severable.
Utah Code § 59-38-105 — Utah Code / Title 59 / Chapter 59-38 / § 59-38-105
§ 59-38-105. Minor Mental Health Restricted Account -- Creation -- Deposits into account -- Distribution.
Status: in_force

10/1/2026 (1) There is created within the General Fund a restricted account known as the "Minor Mental Health Restricted Account." (2) The account consists of: (a) revenue collected from the tax imposed by Section 59-38-103; (b) appropriations made to the account by the Legislature; (c) interest and earnings on account money; (d) donations or grants from public or private entities; and (e) transfers from the Minor Online Safety Restricted Account as provided in Section 78B-3-1007. (3) The Division of Finance shall: (a) deposit 90% of the revenue described in Subsection (2)(a) into the account; and (b) deposit 10% of the revenue described in Subsection (2)(a) into the Minor Online Safety Restricted Account created in Section 78B-3-1007. (4) Upon appropriation by the Legislature, money in the account shall be distributed to the Department of Health and Human Services for: (a) mental health treatment programs for minors affected by material harmful to minors; (b) educational programs for parents, guardians, educators, and minors on the mental health risks associated with material harmful to minors; (c) early prevention and intervention programs for minors at risk of mental health harm from material harmful to minors; and (d) research and public awareness campaigns addressing mental health harm to minors caused by material harmful to minors.
Utah Code § 59-1-1711 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1711
§ 59-1-1711. Depository institution to release portion of amount subject to levy.
Status: in_force

(1) Subject to the other provisions of this section, a depository institution shall release the portion of the amount subject to a levy under this part that the commission may receive in accordance with Section 59-1-1710 from the depository institution. (2) On the first business day after the day on which the commission provides the notice described in Subsection 59-1-1710(3) to the depository institution, the depository institution shall release the lesser of the following: (a) the portion of the amount the commission may receive in accordance with Section 59-1-1710 from the depository institution; or (b) the balance of the delinquent taxpayer's account on the first business day after the day on which the commission provides the notice described in Subsection 59-1-1710(3) to the depository institution minus: (i) the $10 reimbursement to the depository institution described in Section 59-1-1713; and (ii) the fees that an account holder agreed to pay the depository institution to process a writ of garnishment in a deposit agreement.
Utah Code § 59-2-1346 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1346
§ 59-2-1346. Redemption -- Time allowed.
Status: in_force

(1) Property may be redeemed on behalf of the record owner by any person at any time before the tax sale which shall be held in May or June as provided in Section 59-2-1351 following the lapse of four years from the date the property tax or tax notice charges became delinquent. (2) A person may redeem property by paying to the county treasurer all delinquent taxes, tax notice charges, interest, penalties, and administrative costs that have accrued on the property. (3) (a) Subject to Subsection (3)(d), a person may redeem a subdivided lot by paying the county treasurer the subdivided lot's proportional share of the delinquent taxes, tax notice charges, interest, penalties, and administrative costs accrued on the base parcel, calculated in accordance with Subsection (3)(b). (b) The county treasurer shall calculate the amount described in Subsection (3)(a) by comparing: (i) the amount of the value of the base parcel as described in Subsection (3)(b)(ii) that is attributable to the property that comprises the subdivided lot as the property existed on January 1 of the year in which the delinquent property taxes on the base parcel were assessed or tax notice charges on the base parcel were listed; and (ii) the value of the base parcel as it existed on January 1 of the year in which the delinquent property taxes on the base parcel were assessed or tax notice charges on the base parcel were listed. (c) If the county treasurer does not have sufficient information to calculate the amount described in Subsection (3)(b)(i), upon request from the county treasurer, the county assessor shall provide the county treasurer any information necessary to calculate the amount described in Subsection (3)(b)(i). (d) A person may redeem a subdivided lot under this Subsection (3) only if the record owner of the subdivided lot is a bona fide purchaser. (4) (a) At any time before the expiration of the period of redemption, the county treasurer shall accept and credit on account for the redemption of property, payments in amounts of not less than $10, except for the final payment, which may be in any amount. (b) For the purpose of computing the amount required for redemption and for the purpose of distributing the payments received on account, all payments, except payments described in Subsection (4)(c), shall be applied in the following order: (i) against the interest and administrative costs accrued on the delinquent tax for the last year included in the delinquent account at the time of payment; (ii) against the penalty charged on the delinquent tax for the last year included in the delinquent account at the time of payment; (iii) against the delinquent tax for the last year included in the delinquent account at the time of payment; (iv) against the interest and administrative costs accrued on the delinquent tax for the next to last year included in the delinquent account at the time of payment; and (v) so on until the full amount of the delinquent taxes, tax notice charges, penalties, administrative costs, and interest on the unpaid balances are paid within the period of redemption. (c) For a payment received through a levy on an income tax overpayment or refund in accordance with Title 63A, Chapter 3, Part 3, Accounts Receivable Collection, the payment shall be applied in the following order: (i) against the penalty charged on the delinquent tax for the earliest year included in the delinquent account at the time of payment; (ii) against the interest and administrative costs accrued on the delinquent tax for the earliest year included in the delinquent account at the time of payment; (iii) against the delinquent tax for the earliest year included in the delinquent account at the time of payment; (iv) against the penalty charged on the delinquent tax for the next earliest year included in the delinquent account at the time of payment; and (v) so on until: (A) the full amount of the delinquent taxes, tax notice charges, penalties, administrative costs, and interest on the unpaid balances are paid; or (B) the amount of the income tax overpayment or refund is exhausted.
Utah Code § 59-2-402 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-402
§ 59-2-402. Proportional assessment of transitory personal property brought from outside state -- Exemptions -- Reporting requirements -- Penalty for failure to file report -- Claims for rebates and adjustments.
Status: in_force

(1) If any taxable transitory personal property, other than property exempted under Subsection (2), is brought into the state at any time after the assessment date, a proportional assessment shall be made in accordance with rules adopted by the commission based upon the length of time that the property is in the state, but in no event may the minimum assessment be less than 25% of the full year's assessment. (2) The following property is exempt from proportional assessment under Subsection (1) for the year in which the license fee or tax is paid: (a) property acquired during the calendar year; (b) registered motor vehicles with a gross vehicle weight rating of 27,000 pounds or less; (c) vehicles that are registered and licensed in another state; (d) property subject to the provisions of Subsection 59-2-405(4); (e) state-assessed commercial vehicles; and (f) a motor home that is: (i) brought into the state for the sole purpose of selling the motor home to a licensed dealer; and (ii) purchased for resale by a person licensed as a dealer under Section 41-3-201. (3) If any taxable transitory personal property is brought into the state at any time during the year, the owner of the property, or the owner's agent, shall immediately secure a personal property report form from the assessor, complete it in all pertinent respects, sign it, and file it with the assessor of the county in which the property is located. (4) If the owner of the taxable transitory personal property, or the owner's agent, fails to secure, complete, and file a personal property report form with the county assessor, the assessor shall estimate the value of the property in accordance with Section 59-2-307. Any failure on the part of the owner or agent to report as required by this subsection subjects the property owner to a penalty of 50% of the amount of tax finally determined to be due. (5) An owner of taxable transitory personal property, except motor vehicles with a gross vehicle weight rating of 27,000 pounds or less, who has paid taxes on the personal property and who removes the property from the state prior to December, is entitled to a rebate of a proportionate share of the taxes paid as determined by the commission. If a claim for rebate or adjustments is filed with the county auditor by December 10, the auditor shall immediately submit the claim with a recommendation to the county executive for its approval or denial. If the claim is not approved prior to the end of the calendar year, or within 30 days after its submission, or if the claim is submitted after December 10, it shall be considered denied, and the owners of the property may file an action in the district court for a refund or an adjustment.
Utah Code § 59-12-602 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-602
§ 59-12-602. Definitions.
Status: in_force

As used in this part: (1) "Airport facility" means an airport of regional significance, and includes: (a) an appurtenance to an airport, including a fixed guideway that provides transportation service to or from the airport; (b) a control tower, including a radar system; (c) a public area of an airport; or (d) a terminal facility. (2) "Airport of regional significance" means the same as that term is defined in Section 59-12-2202. (3) "All-terrain type I vehicle" means the same as that term is defined in Section 41-22-2. (4) "All-terrain type II vehicle" means the same as that term is defined in Section 41-22-2. (5) "All-terrain type III vehicle" means the same as that term is defined in Section 41-22-2. (6) "Convenience store" means a retail establishment described in NAICS Code 445131, Convenience Retailers, of the 2022 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget. (7) "Convention facility" means any publicly owned or operated convention center, sports arena, or other facility at which conventions, conferences, and other gatherings are held and whose primary business or function is to host such conventions, conferences, and other gatherings. (8) "Cultural facility" means any publicly owned or operated museum, theater, art center, music hall, or other cultural or arts facility. (9) (a) "Customized" means prepared or heated by a seller for on-premise or immediate consumption at the request or specification of the purchaser. (b) "Customized" does not include a purchaser specifying the quantity. (10) "Gas station" means a retail establishment at which the primary purpose or function is the sale of fuel. (11) "Grocery store" means a retail establishment at which the primary business or function is the sale of food or food ingredients for off-premise, but not immediate, consumption. (12) (a) "Off-highway vehicle" means any snowmobile, all-terrain type I vehicle, all-terrain type II vehicle, all-terrain type III vehicle, or motorcycle. (b) "Off-highway vehicle" does not include a vehicle that is a motor vehicle under Section 41-1a-102. (13) "Motorcycle" means the same as that term is defined in Section 41-22-2. (14) "Recreation facility" or "tourist facility" means any publicly owned or operated park, campground, marina, dock, golf course, water park, historic park, monument, planetarium, zoo, bicycle trails, and other recreation or tourism-related facility. (15) (a) "Recreational vehicle" means a vehicular unit other than a mobile home, primarily designed as a temporary dwelling for travel, recreational, or vacation use, that is pulled by another vehicle. (b) "Recreational vehicle" includes: (i) a travel trailer; (ii) a camping trailer; and (iii) a fifth wheel trailer. (c) "Recreational vehicle" does not include a vehicle that is a motor vehicle under Section 41-1a-102. (16) (a) "Restaurant" means a retail establishment at which the primary business or function is the sale of prepared food for immediate or on-premises consumption. (b) "Restaurant" includes a coffee shop, cafeteria, luncheonette, soda fountain, dinner theater, or fast-food service where food is prepared for immediate consumption. (c) "Restaurant" does not include: (i) a convenience store; (ii) a gas station; (iii) a grocery store; or (iv) a theater that sells food items other than a dinner theater. (17) "Snowmobile" means the same as that term is defined in Section 41-22-2. (18) "Travel trailer," "camping trailer," or "fifth wheel trailer" means a portable vehicle without motive power, designed as a temporary dwelling for travel, recreational, or vacation use that does not require a special highway movement permit when drawn by a self-propelled motor vehicle.
Utah Code § 59-2-201 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-201
§ 59-2-201. Assessment by commission -- Determination of value of mining property -- Determination of value of aircraft -- Notification of assessment -- Local assessment of property assessed by the unitary method -- Commission may consult with county.
Status: in_force

(1) (a) By May 1 of each year, the following property, unless otherwise exempt under the Utah Constitution or under Part 11, Exemptions, shall be assessed by the commission at 100% of fair market value, as valued on January 1, in accordance with this chapter: (i) except as provided in Subsection (2), all property that operates as a unit across county lines, if the values must be apportioned among more than one county or state; (ii) all property of public utilities; (iii) subject to Subsection (1)(b), all mobile flight equipment of an airline, air charter service, and air contract service; (iv) all geothermal fluids and geothermal resources; (v) all mines and mining claims except in cases, as determined by the commission, where the mining claims are used for other than mining purposes, in which case the value of mining claims used for other than mining purposes shall be assessed by the assessor of the county in which the mining claims are located; and (vi) all machinery used in mining, all property or surface improvements upon or appurtenant to mines or mining claims. For the purposes of assessment and taxation, all processing plants, mills, reduction works, and smelters that are primarily used by the owner of a mine or mining claim for processing, reducing, or smelting minerals taken from a mine or mining claim shall be considered appurtenant to that mine or mining claim, regardless of actual location. (b) (i) For purposes of Subsection (1)(a)(iii), if the operating property of an airline, air charter service, or air contract service includes an aircraft, the commission shall assess the aircraft only if the aircraft operates under 14 C.F.R. Part 121, with a maximum takeoff weight exceeding 35,000 pounds. (ii) Except as provided in Subsection (1)(a)(iii), property in the state owned by an airline, air charter service, or air contract service shall be assessed by the local county assessor. (2) (a) The commission may not assess property owned by a telecommunications service provider. (b) The commission shall assess and collect property tax on state-assessed commercial vehicles at the time of original registration or annual renewal. (i) The commission shall assess and collect property tax annually on state-assessed commercial vehicles that are registered pursuant to Section 41-1a-222 or 41-1a-228. (ii) State-assessed commercial vehicles brought into the state that are required to be registered in Utah shall, as a condition of registration, be subject to ad valorem tax unless all property taxes or fees imposed by the state of origin have been paid for the current calendar year. (iii) Real property, improvements, equipment, fixtures, or other personal property in this state owned by the company shall be assessed separately by the local county assessor. (iv) The commission shall adjust the value of state-assessed commercial vehicles as necessary to comply with 49 U.S.C. Sec. 14502, and the commission shall direct the county assessor to apply the same adjustment to any personal property, real property, or improvements owned by the company and used directly and exclusively in their commercial vehicle activities. (3) (a) The method for determining the fair market value of productive mining property is the capitalized net revenue method or any other valuation method the commission believes, or the taxpayer demonstrates to the commission's satisfaction, to be reasonably determinative of the fair market value of the mining property. (b) The commission shall determine the rate of capitalization applicable to mines, consistent with a fair rate of return expected by an investor in light of that industry's current market, financial, and economic conditions. (c) In no event may the fair market value of the mining property be less than the fair market value of the land, improvements, and tangible personal property upon or appurtenant to the mining property. (4) (a) As used in this Subsection (4), "aircraft pricing guide" means a nationally recognized publication that assigns value estimates for individual commercial aircraft that are: (i) identified by year, make, and model; and (ii) in average condition typical for the aircraft's type and vintage. (b) (i) Except as provided in Subsection (4)(d), the commission shall use an aircraft pricing guide to determine the fair market value of aircraft assessed under this part. (ii) The commission shall use the Airliner Price Guide as the aircraft pricing guide, except that: (A) if the Airliner Price Guide is no longer published or the commission determines that another aircraft pricing guide more reasonably reflects the fair market value of aircraft, the commission, after consulting with the airlines operating in the state, shall select an alternative aircraft pricing guide; (B) if an aircraft is not listed in the Airliner Price Guide, the commission shall use the Aircraft Bluebook Price Digest as the aircraft pricing guide; and (C) if the Aircraft Bluebook Price Digest is no longer published or the commission determines that another aircraft pricing guide more reasonably reflects the fair market value of aircraft, the commission, after consulting with the airlines operating in the state, shall select an alternative aircraft pricing guide. (c) (i) The commission shall make a fleet adjustment in accordance with Subsection (4)(c)(ii) or (iii) to assess the fair market value of a fleet of aircraft or a fleet of the same aircraft type that is used as part of the mobile flight equipment of an airline, air charter service, or air contract service. (ii) If the aircraft pricing guide provides for a fleet adjustment to determine the fair market value of the fleet of aircraft or the fleet of the same aircraft type, the commission shall make the fleet adjustment in the manner provided in the aircraft pricing guide. (iii) If the aircraft pricing guide does not provide for a fleet adjustment to determine the fair market value of the fleet of aircraft or the fleet of the same aircraft type, the commission shall make the adjustment the commission determines most reasonably reflects the fair market value of the fleet of aircraft or fleet of the same aircraft type. (d) The commission may use an alternative method for valuing aircraft of an airline, air charter service, or air contract service if the commission: (i) has clear and convincing evidence that the aircraft values reflected in the aircraft pricing guide do not reasonably reflect fair market value of the aircraft; and (ii) cannot identify an alternative aircraft pricing guide from which the commission may determine aircraft value. (5) Immediately following the assessment, the commission shall send, by certified mail, notice of the assessment to the owner or operator of the assessed property and the assessor of the county in which the property is located. (6) The commission may consult with a county in valuing property in accordance with this part. (7) The local county assessor shall separately assess property that is assessed by the unitary method if the commission determines that the property: (a) is not necessary to the conduct of the business; and (b) does not contribute to the income of the business.
Utah Code § 59-7-612 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-612
§ 59-7-612. 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 taxpayer meeting the requirements of this section may claim the following nonrefundable tax credits: (i) a research tax credit of 5% of the taxpayer's qualified research expenses for the current taxable year that exceed the base amount provided for under Subsection (4); (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 (4); and (iii) a tax credit equal to 7.5% of the taxpayer's qualified research expenses for the current taxable year. (b) Subject to Subsection (5), a taxpayer may claim a tax credit under: (i) Subsection (1)(a)(i) or (1)(a)(iii), for the taxable year for which the taxpayer incurs the qualified research expenses; or (ii) Subsection (1)(a)(ii), for the taxable year for which the taxpayer 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) For purposes of claiming a tax credit under this section, a unitary group as defined in Section 59-7-101 is considered to be one taxpayer. (3) 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). (4) 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 taxpayer's gross receipts include only those gross receipts attributable to sources within this state as provided in Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions; and (iii) notwithstanding Section 41(c), Internal Revenue Code, for purposes of calculating the base amount, a taxpayer: (A) may elect to be treated as a start-up company as provided in Section 41(c)(3)(B) regardless of whether the taxpayer meets the requirements of Section 41(c)(3)(B)(i)(I) or (II); and (B) may not revoke an election to be treated as a start-up company under Subsection (4)(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. (5) (a) If the amount of a tax credit claimed by a taxpayer under Subsection (1)(a)(i) or (ii) exceeds the taxpayer'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 taxpayer may not carry forward the tax credit allowed by Subsection (1)(a)(iii). (6) 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. (7) If a provision of Section 41, Internal Revenue Code, is modified or repealed, the commission shall provide an electronic report of the modification or repeal to the Revenue and Taxation Interim Committee within 60 days after the day on which the modification or repeal becomes effective. (8) (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 (7) a modification or repeal of a provision of Section 41, Internal Revenue Code. (b) The review described in Subsection (8)(a) is in addition to the review required by Section 59-7-159. (c) Notwithstanding Subsection (8)(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 § 59-13-301 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-301
§ 59-13-301. Tax basis -- Rate -- Exemptions -- Revenue deposited with treasurer and credited to Transportation Fund -- Reduction of tax in limited circumstances.
Status: in_force

(1) (a) Except as provided in Subsections (1)(b), (2), (3), (11), and (12) and Section 59-13-301.5, a tax is imposed at the same rate imposed under Subsection 59-13-201(1)(a) on the: (i) removal of undyed diesel fuel from any refinery; (ii) removal of undyed diesel fuel from any terminal; (iii) entry into the state of any undyed diesel fuel for consumption, use, sale, or warehousing; (iv) sale of undyed diesel fuel to any person who is not registered as a supplier under this part unless the tax has been collected under this section; (v) any untaxed special fuel blended with undyed diesel fuel; or (vi) use of untaxed special fuel other than propane or electricity. (b) For the special fuel tax rate beginning on July 1, 2026, and ending on December 31, 2026: (i) the adjustment described in Subsection 59-13-201(1)(a)(ii) does not apply; and (ii) the commission shall apply the same rate in place as of January 1, 2026. (c) The tax imposed under this section shall only be imposed once upon any special fuel. (2) (a) No special fuel tax is imposed or collected upon dyed diesel fuel which: (i) is sold or used for any purpose other than to operate or propel a motor vehicle upon the public highways of the state, but this exemption applies only in those cases where the purchasers or the users of special fuel establish to the satisfaction of the commission that the special fuel was used for purposes other than to operate a motor vehicle upon the public highways of the state; or (ii) is sold to this state or any of its political subdivisions. (b) No special fuel tax is imposed on undyed diesel fuel or clean fuel that is: (i) sold to the United States government or any of its instrumentalities or to this state or any of its political subdivisions; (ii) exported from this state if proof of actual exportation on forms prescribed by the commission is made within 180 days after exportation; (iii) used in a vehicle off-highway; (iv) used to operate a power take-off unit of a vehicle; (v) used for off-highway agricultural uses; (vi) used in a separately fueled engine on a vehicle that does not propel the vehicle upon the highways of the state; or (vii) used in machinery and equipment not registered and not required to be registered for highway use. (3) No tax is imposed or collected on special fuel if it is: (a) (i) purchased for business use in machinery and equipment not registered and not required to be registered for highway use; and (ii) used in accordance with the conditions of a state implementation plan approved under Title 19, Chapter 2, Air Conservation Act; or (b) propane or electricity. (4) Upon request of a buyer meeting the requirements under Subsection (3), the Division of Air Quality shall issue an exemption certificate that may be shown to a seller. (5) The special fuel tax shall be paid by the supplier. (6) (a) The special fuel tax shall be paid by every user who is required by Sections 59-13-303 and 59-13-305 to obtain a special fuel user permit and file special fuel tax reports. (b) The user shall receive a refundable credit for special fuel taxes paid on purchases which are delivered into vehicles and for which special fuel tax liability is reported. (7) (a) Except as provided under Subsections (7)(b) and (c), all revenue received by the commission from taxes and license fees under this part shall be deposited daily with the state treasurer and credited to the Transportation Fund. (b) An appropriation from the Transportation Fund shall be made to the commission to cover expenses incurred in the administration and enforcement of this part and the collection of the special fuel tax. (c) Five dollars of each special fuel user trip permit fee paid under Section 59-13-303 may be used by the commission as a dedicated credit to cover the costs of electronic credentialing as provided in Section 41-1a-303. (8) The commission may either collect no tax on special fuel exported from the state or, upon application, refund the tax paid. (9) (a) The United States government or any of its instrumentalities, this state, or a political subdivision of this state that has purchased special fuel from a supplier or from a retail dealer of special fuel and has paid the tax on the special fuel as provided in this section is entitled to a refund of the tax and may file with the commission for a quarterly refund in a manner prescribed by the commission. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules governing the application and refund provided for in Subsection (9)(a). (10) (a) The purchaser shall pay the tax on diesel fuel or clean fuel purchased for uses under Subsections (2)(b)(i), (iii), (iv), (v), (vi), and (vii) and apply for a refund for the tax paid as provided in Subsection (9) and this Subsection (10). (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules governing the application and refund for off-highway and nonhighway uses provided under Subsections (2)(b)(iii), (iv), (vi), and (vii). (c) A refund of tax paid under this part on diesel fuel used for nonhighway agricultural uses shall be made in accordance with the tax return procedures under Section 59-13-202. (11) (a) A tax imposed under this section on special fuel is reduced to the extent provided in Subsection (11)(b) if: (i) the Navajo Nation imposes a tax on the special fuel; (ii) the tax described in Subsection (11)(a)(i) is imposed without regard to whether the person required to pay the tax is an enrolled member of the Navajo Nation; and (iii) the commission and the Navajo Nation execute and maintain an agreement as provided in this Subsection (11) for the administration of the reduction of tax. (b) (i) If but for Subsection (11)(a) the special fuel is subject to a tax imposed by this section: (A) the state shall be paid the difference described in Subsection (11)(b)(ii) if that difference is greater than $0; and (B) a person may not require the state to provide a refund, a credit, or similar tax relief if the difference described in Subsection (11)(b)(ii) is less than or equal to $0. (ii) The difference described in Subsection (11)(b)(i) is equal to the difference between: (A) the amount of tax imposed on the special fuel by this section; less (B) the tax imposed and collected by the Navajo Nation on the special fuel. (c) For purposes of Subsections (11)(a) and (b), the tax paid to the Navajo Nation on the special fuel does not include any interest or penalties a taxpayer may be required to pay to the Navajo Nation. (d) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules governing the procedures for administering the reduction of tax provided under this Subsection (11). (e) The agreement required under Subsection (11)(a): (i) may not: (A) authorize the state to impose a tax in addition to a tax imposed under this chapter; (B) provide a reduction of taxes greater than or different from the reduction described in this Subsection (11); or (C) affect the power of the state to establish rates of taxation; (ii) shall: (A) be in writing; (B) be signed by the chair of the commission or the chair's designee, and a person designated by the Navajo Nation that may bind the Navajo Nation; (C) be conditioned on obtaining any approval required by federal law; (D) state the effective date of the agreement; and (E) state any accommodation the Navajo Nation makes related to the construction and maintenance of state highways and other infrastructure within the Utah portion of the Navajo Nation; and (iii) may: (A) notwithstanding Section 59-1-403, authorize the commission to disclose to the Navajo Nation information that is contained in a document filed with the commission, and related to the tax imposed under this section; (B) provide for maintaining records by the commission or the Navajo Nation; or (C) provide for inspections or audits of suppliers, distributors, carriers, or retailers located or doing business within the Utah portion of the Navajo Nation. (f) (i) If the Navajo Nation changes the tax rate of a tax imposed on special fuel, any change in the amount of the reduction of taxes under this Subsection (11) as a result of the change in the tax rate is not effective until the first day of the calendar quarter after a 60-day period beginning on the date the commission receives notice: (A) from the Navajo Nation; and (B) meeting the requirements of Subsection (11)(f)(ii). (ii) The notice described in Subsection (11)(f)(i) shall state: (A) that the Navajo Nation has changed or will change the tax rate of a tax imposed on special fuel; (B) the effective date of the rate change of the tax described in Subsection (11)(f)(ii)(A); and (C) the new rate of the tax described in Subsection (11)(f)(ii)(A). (g) If the agreement required by Subsection (11)(a) terminates, a reduction of tax is not permitted under this Subsection (11) beginning on the first day of the calendar quarter after a 30-day period beginning on the day the agreement terminates. (h) If there is a conflict between this Subsection (11) and the agreement required by Subsection (11)(a), this Subsection (11) governs. (12) (a) (i) Beginning on January 1, 2026, and subject to Subsections (12)(a)(ii) and (iii), a tax imposed under this section on compressed natural gas is imposed at a rate of $0.212 per gallon equivalent. (ii) Beginning on January 1, 2027, the commission shall, on January 1, annually adjust the rate of a tax imposed under this section on compressed natural gas by taking the rate for the previous calendar year and adding an amount equal to the greater of: (A) an amount calculated by multiplying the rate of a tax imposed under this section on compressed natural gas for the previous calendar year by the actual percent change during the previous fiscal year in the Consumer Price Index; and (B) 0. (iii) The rate of a tax imposed under this section on compressed natural gas determined by the commission under Subsection (12)(a)(ii) may not exceed 22-1/2 cents per gasoline gallon equivalent. (b) (i) Beginning on January 1, 2026, and subject to Subsections (12)(b)(ii) and (iii), a tax imposed under this section on liquified natural gas is imposed at a rate of $0.212 per gallon equivalent. (ii) Beginning on January 1, 2027, the commission shall, on January 1, annually adjust the rate of a tax imposed under this section on liquified natural gas by taking the rate for the previous calendar year and adding an amount equal to the greater of: (A) an amount calculated by multiplying the rate of a tax imposed under this section on liquified natural gas for the previous calendar year by the actual percent change during the previous fiscal year in the Consumer Price Index; and (B) 0. (iii) The rate of a tax imposed under this section on liquified natural gas determined by the commission under Subsection (12)(b)(ii) may not exceed 22-1/2 cents per diesel gallon equivalent. (c) (i) Beginning on January 1, 2026, and subject to Subsections (12)(c)(ii) and (iii), a tax imposed under this section on hydrogen used to operate or propel a motor vehicle upon the public highways of the state is imposed at a rate of $0.212 per gallon equivalent. (ii) Beginning on January 1, 2027, the commission shall, on January 1, annually adjust the rate of a tax imposed under this section on hydrogen used to operate or propel a motor vehicle upon the public highways of the state by taking the rate for the previous calendar year and adding an amount equal to the greater of: (A) an amount calculated by multiplying the rate of a tax imposed under this section on hydrogen used to operate or propel a motor vehicle upon the public highways of the state for the previous calendar year by the actual percent change during the previous fiscal year in the Consumer Price Index; and (B) 0. (iii) The rate of a tax imposed under this section on hydrogen used to operate or propel a motor vehicle upon the public highways of the state determined by the commission under Subsection (12)(c)(ii) may not exceed 22-1/2 cents per gasoline gallon equivalent. (d) (i) The commission shall annually: (A) adjust the fuel tax rates imposed under Subsections (12)(a)(ii), (b)(ii), and (c)(ii), rounded to the nearest one-tenth of a cent; (B) publish the adjusted fuel tax as a cents per gallon rate; and (C) post or otherwise make public the adjusted fuel tax rate as determined in Subsection (12)(d)(i)(A) no later than 60 days before the annual effective date under Subsection (12)(d)(ii). (ii) The tax rates imposed under this Subsection (12) and adjusted as required under Subsection (12)(d)(i) shall take effect on January 1 of each year.
Utah Code § 59-10-1321 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1321
§ 59-10-1321. Contribution to the Nonprofit Capacity Fund.
Status: in_force

(1) (a) There is created an expendable special revenue fund known as the "Nonprofit Capacity Fund." (b) The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2). (2) Except as provided in Section 59-10-1304, a resident or nonresident individual who files an income tax return under this chapter may designate on the resident or nonresident individual's income tax return a contribution to be: (a) deposited into the Nonprofit Capacity Fund; and (b) expended as provided in Subsection (3). (3) The Department of Cultural and Community Engagement may use the money in the Nonprofit Capacity Fund to provide grants to nonprofit organizations in the state.
Utah Code § 59-2-1301.5 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1301.5
§ 59-2-1301.5. Definitions.
Status: in_force

As used in this part: (1) "Tax notice charge" means an amount that: (a) a property owner owes to a tax notice charge entity in relation to real property; and (b) the county treasurer lists on the property tax notice in accordance with Section 59-2-1317 or another statutory authorization allowing the item's inclusion on the property tax notice. (2) "Tax notice charge entity" means the entity that certifies to the county treasurer an outstanding amount that: (a) a property owner owes to the entity in relation to the property; and (b) the county treasurer lists on the property tax notice as a tax notice charge.
Utah Code § 59-7-312 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-312
§ 59-7-312. Property factor for apportionment of business income -- Mobile flight equipment of an airline.
Status: in_force

(1) Except as provided in Subsections (2) and (3), the property factor is a fraction: (a) the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this state during the tax period; and (b) the denominator of which is the average value of all the taxpayer's real and tangible personal property owned or rented and used during the tax period. (2) The average value of an airline's real and tangible personal property owned or rented and used in this state attributable to mobile flight equipment for purposes of the numerator of the fraction described in Subsection (1) shall be calculated for each aircraft type by multiplying: (a) the total average value of the airline's mobile flight equipment of the aircraft type owned or rented and used during the tax period; and (b) a fraction: (i) the numerator of which is the Utah revenue ton miles for the aircraft type; and (ii) the denominator of which is the airline revenue ton miles for the aircraft type. (3) (a) For purposes of Subsection 59-7-302(3)(b)(i)(A) and subject to Subsection (3)(b), the property factor is a fraction: (i) the numerator of which is the value of the property in this state that is attributable to economic activities that are classified in an excluded NAICS code; and (ii) the denominator of which is the value of all property in this state. (b) A taxpayer shall exclude property from the calculation of the property factor fraction described in Subsection (3)(a) if the property may be attributed to economic activities in both excluded NAICS codes and NAICS codes that are not excluded NAICS codes.
Utah Code § 59-2-401 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-401
§ 59-2-401. Assessment of transitory personal property.
Status: in_force

If any taxable personal property is brought into a county from another county of this state at any time after January 1, and the property has not been assessed for that year, it shall be listed and assessed the same as if it had been in the county at the time of the regular assessment. The county assessor shall enter the assessment on the tax rolls in the hands of the county treasurer or elsewhere, and if made after the assessment book has been delivered to the county treasurer, the assessment shall be reported by the assessor to the county auditor, and the auditor shall charge the assessor with the taxes on the property. The assessor shall notify the person assessed and immediately proceed to secure or collect the taxes as provided under Part 13, Collection of Taxes.
Utah Code § 59-2-1372 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1372
§ 59-2-1372. Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.
Status: in_force

(1) The auditor shall audit the books and records of the treasurer and make a final settlement with the treasurer. (2) In making the settlement the auditor shall credit the treasurer with the amount of taxes and tax notice charges for the previous year which are found to be still unpaid and shall then charge the treasurer upon the books of the county in an account which shall be called the Delinquent Tax Control Account with the full amount of delinquent taxes, tax notice charges, penalty, and costs found due the county for the previous year.
Utah Code § 59-12-112 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-112
§ 59-12-112. Tax a lien when selling business -- Liability of purchaser.
Status: in_force

The tax imposed by this chapter shall be a lien upon the property of any person who sells out the person's business or stock of goods or quits business. Such person shall complete the return provided for under Section 59-12-107, within 30 days after the date the person sold the business or stock of goods, or quit business. Such person's successor in business shall withhold enough of the purchase money to cover the amount of taxes due and unpaid until the former owner produces a receipt from the commission showing that the taxes have been paid, or a certificate that no taxes are due. If the purchaser of a business or stock of goods fails to withhold such purchase money and the taxes are due and unpaid after the 30-day period allowed, the purchaser is personally liable for the payment of the taxes collected and unpaid by the former owner.
Utah Code § 59-1-1713 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1713
§ 59-1-1713. Commission payment to depository institution to secure amount subject to levy.
Status: in_force

In addition to any compensation that the commission pays to the depository institution in accordance with an agreement, the commission shall pay the depository institution $10 if the depository institution secures an amount subject to levy under Section 59-1-1708.
Utah Code § 59-7-307 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-307
§ 59-7-307. Allocation of rents and royalties.
Status: in_force

(1) To the extent that the following constitute nonbusiness income: (a) net rents and royalties from real property located in this state are allocable to this state; and (b) net rents and royalties from tangible personal property are allocable to this state: (i) if and to the extent that the property is utilized in this state; or (ii) in their entirety if the taxpayer's commercial domicile is in this state and the taxpayer is not organized under the laws of or taxable in the state in which the property is utilized. (2) The extent of utilization of tangible personal property in a state is determined by multiplying the rents and royalties by a fraction, the numerator of which is the number of days of physical location of the property in the state during the rental or royalty period in the taxable year and the denominator of which is the number of days of physical location of the property everywhere during all rental or royalty periods in the taxable year. If the physical location of the property during the rental or royalty period is unknown or unascertainable by the taxpayer, tangible personal property is utilized in the state in which the property was located at the time the rental or royalty payer obtained possession.
Utah Code § 59-7-508 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-508
§ 59-7-508. Audit of returns.
Status: in_force

As soon as practicable after the return is filed the commission shall examine it and shall determine the correct amount of the tax.
Utah Code § 59-13-402 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-402
§ 59-13-402. Revenue from taxes deposited with treasurer -- Credit to Aeronautics Restricted Account -- Purposes for which funds may be used -- Allocation of funds -- Reports -- Returns required.
Status: in_force

(1) (a) All revenue received by the commission under this part shall be deposited daily with the state treasurer who shall credit all of the revenue collected to the Transportation Fund. (b) An appropriation from the Transportation Fund shall be made to the commission to cover expenses incurred in the administration and enforcement of this part and the collection of the aviation fuel tax. (c) Refunds to which taxpayers are entitled under this part shall be paid from the Transportation Fund. (2) The state treasurer shall place an amount equal to the total amount received from the sale or use of aviation fuel in the Aeronautics Restricted Account created by Section 72-2-126. (3) The tax imposed on each gallon of aviation fuel under Section 59-13-401 shall be allocated to the airport where the aviation fuel was sold and to aeronautical operations of the Department of Transportation as follows:Total Tax AllocatedAllocation to AirportAllocation to AeronauticalOperations (a) Tax on Each Gallon of AviationFuel Purchased for Use by a FederallyCertificated Air Carrier Other than atan International Airport Located Within aCounty of the First Class that has a United States Customs Office on its Premises$.04$.03$.01 (b) Tax on Each Gallon of AviationFuel Purchased for Use by a Federally Certificated Air Carrier at an International Airport Located Within a County of the First Class that has a United States Customs Office on its Premises$.025$.015$.01 (c) Tax on Each Gallon of AviationFuel Purchased for Use by a Person Other than a Federally Certificated Air Carrierat an International Airport Located Within a County of the First Class that has a United States Customs Office on its Premises$.09$.00$.09 (d) Tax on Each Gallon of AviationFuel Purchased for Use by a Person Other than a Federally Certificated Air Carrier Other than at an International Airport Located Within a County of the FirstClass that has a United States Customs Office on its Premises$.09$.03$.06 (e) The allocation to the publicly used airport may be used at the discretion of the airport's governing authority for the: (i) construction, improvements, operation, and maintenance of publicly used airports in the state; and (ii) payment of principal and interest on indebtedness incurred for the purposes described in Subsection (3)(e)(i). (f) Upon appropriation by the Legislature, the allocation to aeronautical operations of the Department of Transportation shall be used as provided in the Aeronautics Restricted Account created by Section 72-2-126. (4) (a) The commission shall require reports and returns from distributors, retail dealers, and users in order to enable the commission and the Department of Transportation to allocate the revenue to be credited to: (i) the Aeronautics Restricted Account created by Section 72-2-126; and (ii) the separate accounts of individual airports. (b) (i) Except as provided by Subsection (4)(b)(ii), any unexpended amount remaining in the account of any publicly used airport on the first day of January, April, July, and October shall be paid to the authority operating the airport. (ii) Aviation fuel tax allocated to any airport owned and operated by a city of the first class shall be paid to the city treasurer on the first day of each month. (c) The state treasurer shall place aviation fuel tax collected on fuel sold at places other than publicly used airports in the Aeronautics Restricted Account created by Section 72-2-126.
Utah Code § 59-1-1302 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1302
§ 59-1-1302. Definitions.
Status: in_force

(1) "Gross income" is as defined in Section 61, Internal Revenue Code. (2) "Income tax" means a tax imposed under: (a) Chapter 7, Corporate Franchise and Income Taxes; or (b) Chapter 10, Individual Income Tax Act. (3) "Income tax return" means a return filed under: (a) Chapter 7, Corporate Franchise and Income Taxes; or (b) Chapter 10, Individual Income Tax Act. (4) "Listed transaction" means a reportable transaction that is the same as, or substantially similar to, a transaction or arrangement specifically identified as a listed transaction by the: (a) United States Secretary of the Treasury in written materials interpreting the requirements of Section 6011, Internal Revenue Code; or (b) commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (5) "Material advisor" is as defined in Section 6111, Internal Revenue Code. (6) "Reportable transaction" means a transaction or arrangement that: (a) is carried out through or invested in by one or more entities that: (i) are organized in this state; (ii) do business in this state; (iii) derive gross income from sources within this state; (iv) are subject to income tax; or (v) are otherwise subject to the jurisdiction of this state; and (b) is: (i) a transaction or arrangement described in 26 C.F.R. Sec. 1.6011-4(b)(2) through (7); or (ii) a reportable transaction as described by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (7) "Taxpayer" means a person that is required to file an income tax return. (8) "Unitary group" is as defined in Section 59-7-101.
Utah Code § 59-2-508 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-508
§ 59-2-508. Application -- Signed statement -- Consent to creation of a lien -- Consent to audit and review -- Notice.
Status: in_force

(1) If an owner of land eligible for assessment under this part wants the land to be assessed under this part, the owner shall submit an application to the county assessor of the county in which the land is located. (2) An application required by Subsection (1) shall: (a) be on a form: (i) approved by the commission; and (ii) provided to an owner: (A) by the county assessor; and (B) at the request of an owner; (b) provide for the reporting of information related to this part; (c) be submitted by: (i) May 1 of the tax year in which assessment under Subsection (1) is requested if the land was not assessed under this part in the year before the application is submitted; or (ii) by the date otherwise required by this part for land that prior to the application being submitted has been assessed under this part; (d) be signed by all of the owners of the land that under the application would be assessed under this part; (e) be accompanied by the prescribed fees made payable to the county recorder; (f) include a certification by an owner that the facts set forth in the application or signed statement are true; (g) include a statement that the application constitutes consent by the owners of the land to the creation of a lien upon the land as provided in this part; and (h) be recorded by the county recorder. (3) The application described in Subsection (2) constitutes consent by the owners of the land to the creation of a lien upon the land as provided in this part. (4) (a) If the county determines that an application that was timely filed is incomplete, the county shall: (i) notify the owner of the incomplete application; and (ii) allow the owner to complete the application within 30 days from the day on which the county provides notice to the owner. (b) An application that has not been completed within 30 days of the day of the notice described in Subsection (4)(a) shall be considered denied. (5) (a) Once the application described in Subsection (1) has been approved, the county may: (i) require, by written request of the county assessor, the owner to submit a new application or a signed statement that verifies that the land qualifies for assessment under this part; or (ii) except as provided in Subsection (5)(b), require no additional signed statement or application for assessment under this part. (b) A county shall require that an owner provide notice if land is withdrawn from this part: (i) as provided in Section 59-2-506; or (ii) for land that is subject to a conservation easement created in accordance with Section 59-2-506.5, as provided in Section 59-2-506.5. (c) An owner shall submit an application or signed statement required under Subsection (5)(a) by the date specified in the written request of the county assessor for the application or signed statement. (6) A certification under Subsection (2)(f) is considered as if made under oath and subject to the same penalties as provided by law for perjury. (7) (a) All owners applying for participation under this part and all purchasers or lessees signing statements under Subsection (8) are considered to have given their consent to field audit and review by: (i) the commission; (ii) the county assessor; or (iii) the commission and the county assessor. (b) The consent described in Subsection (7)(a) is a condition to the acceptance of any application or signed statement. (8) Any owner of land eligible for assessment under this part, because a purchaser or lessee actively devotes the land to agricultural use as required by Section 59-2-503, may qualify the land for assessment under this part by submitting, with the application described in Subsection (2), a signed statement from that purchaser or lessee certifying those facts that would be necessary to meet the requirements of Section 59-2-503 for assessment under this part.
Utah Code § 59-12-211.1 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-211.1
§ 59-12-211.1. Location of a transaction that is subject to a use tax.
Status: in_force

(1) Subject to Subsection (2), a person that is required by Subsection 59-12-107(2)(f) to pay a use tax on a transaction shall report the location of that transaction at the person's location. (2) For purposes of Subsection (1), if a person has more than one location in this state, the person shall report the location of the transaction at the location at which tangible personal property, a product transferred electronically, or a service is received.
Utah Code § 59-2-211 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-211
§ 59-2-211. Security for tax on uranium and vanadium mining properties.
Status: in_force

(1) The commission, in order to ensure the payment and collection of an ad valorem property tax imposed against uranium and vanadium mining properties, may require the owner or the person engaged in mining the properties to deposit a security with the commission in an amount determined by the commission. The security shall be deposited with the commission within 30 days of proper notice by the commission that the security is required. Notice by registered mail to the last-known address as shown in the records of the commission constitutes proper notice. (2) The security may be sold by the commission at public sale in order to recover any tax, interest, or penalty due. Notice of the sale may be personally served upon the person who deposited the securities, or served by registered mail sent to the last-known address as shown in the records of the commission. Following the sale, any surplus amount shall be returned to the person who deposited the security. (3) If the security is not deposited on or before the due date, the commission may declare the tax for that year and any preceding year, if unpaid, in jeopardy, and may proceed to collect the tax under this chapter. (4) Following recourse to the security by the commission, or to jeopardy proceedings under Part 13, Collection of Taxes, the person engaged in using the properties shall deposit any new security required by the commission prior to resuming operations. (5) The ad valorem tax imposed upon metalliferous mining claims and properties is a personal obligation of the owner or operator of the affected claims or properties, and the obligations are not satisfied until paid in full. If a mining claim or property is sold at the tax sale under Part 13, Collection of Taxes, the sale does not extinguish the personal obligation of the owner or operator of the claim or property. The personal obligation continues to exist against the owner or operator of the claim or property until paid or otherwise satisfied. Other real or personal property of the owner or operator may be seized or sold to satisfy the personal obligation. This remedy is not exclusive but is in addition to any other remedy provided by law for the collection of these taxes. Nothing contained in this section abrogates existing powers of the commission or a county legislative body to compromise or adjust the assessment of taxes.
Utah Code § 59-7-113 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-113
§ 59-7-113. Allocation of income and deductions between several corporations controlled by same interests.
Status: in_force

If two or more corporations (whether or not organized or doing business in this state, and whether or not affiliated) are owned or controlled directly or indirectly by the same interests, the commission is authorized to distribute, apportion, or allocate gross income or deductions between or among such corporations, if it determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such corporations.
Utah Code § 59-1-204 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-204
§ 59-1-204. Oath of office.
Status: in_force

(1) Before entering upon the duties of office, a member of the commission shall qualify by taking the constitutional oath of office. (2) The oath described in Subsection (1) shall be recorded and filed.
Utah Code § 59-27-108 — Utah Code / Title 59 / Chapter 59-27 / § 59-27-108
§ 59-27-108. Penalties and interest.
Status: in_force

An owner or operator of a sexually explicit business or escort service that fails to comply with this chapter is subject to: (1) penalties provided in Section 59-1-401; and (2) interest provided in Section 59-1-402.
Utah Code § 59-7-532 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-532
§ 59-7-532. Revenue received by commission -- Deposit with state treasurer -- Distribution or crediting to Income Tax Fund -- Refund claim payments.
Status: in_force

(1) (a) The commission shall deposit at least quarterly all revenue collected or received by the commission under this chapter with the state treasurer. (b) The commission shall, subject to the refund provisions of this section, distribute or credit, at least quarterly and based on a pro rata share of Income Tax Fund and Uniform School Fund appropriations for the current fiscal year, the revenue described in Subsection (1)(a) to: (i) the Income Tax Fund; and (ii) the Uniform School Fund in accordance with Section 53F-9-201.1. (c) The commission may credit to or draw from the Income Tax Fund and the Uniform School Fund: (i) annually to adjust for differences between estimates and actual amounts; or (ii) in the proportion described in Subsection (1)(b) to issue a refund. (2) The commission shall from time to time certify to the state auditor the amount of any refund authorized by it, the amount of interest computed on it under the provisions of Section 59-7-533, from whom the tax to be refunded was collected, or by whom it was paid, and such refund claims shall be paid in order out of the funds first accruing to the Income Tax Fund from the provisions of this section.
Utah Code § 59-14-301 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-301
§ 59-14-301. Registration and licensing -- Fee -- Bond exceptions.
Status: in_force

1/1/2027 (1) All manufacturers and distributors of all tobacco products, as defined in Section 59-14-102, who are responsible for the collection of tax on tobacco products under this chapter, and all retailers of all tobacco products: (a) shall register with the commission; (b) shall be licensed by the commission under Part 2, Cigarettes; and (c) are subject to the requirements, procedures, and penalties described in Part 2, Cigarettes. (2) (a) Subject to Subsection (2)(b), the commission shall charge $250 for issuing or renewing a license under this section. (b) A fee may not be charged for registration and licensing of manufacturers, jobbers, distributors, or retailers of tobacco products in addition to the cigarette license if such a license is required. (c) The commission shall deposit 88% of any fee received under this section to the fund described in Section 53-1-123. (d) The term of a license issued under this section is one year. (e) For any license issued before January 1, 2027, during the 2027 calendar year, the commission shall re-issue the license as a one-year license in the same calendar month the license was originally set to expire and charge the associated license fee. (3) (a) The commission shall require any manufacturer, wholesaler, retailer, or any other person subject to this section, and who is responsible for the collection of tax on tobacco products under this chapter, to post a bond as a prerequisite to registering. (b) The bond shall be in a form and an amount determined by the commission. (c) If the bond is required under Section 59-14-201, the bond may be a combination, the minimum amount of which shall be $1,000.
Utah Code § 59-2-215 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-215
§ 59-2-215. Chief executive officer of state agency to furnish lists of sold lands.
Status: in_force

On or before January 15 of each year the chief executive officer of any agency of the state shall make and transmit to the commission certified lists of lands sold by the state for which certificates of purchase or patents have been issued during the preceding year, giving a description by divisions or subdivisions or lots and blocks, together with the names of the purchasers or patentees, and in the case of lands sold by the state upon contract the amount of the purchase price and the total amount paid or due on the preceding January 1.
Utah Code § 59-12-2405 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2405
§ 59-12-2405. 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 an emergency services tax 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 an emergency services tax is 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 § 59-1-1101 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1101
§ 59-1-1101. Private collection of tax -- Fee.
Status: in_force

(1) The commission is authorized to employ private collectors for the collection of accounts that are unpaid over 12 months after the assessment date. (2) Up to, but no more than, 33% of the money collected may be used to offset the payment to a private collector. (3) The commission may authorize a private collector described in Subsection (1) to contract with a third party for services for the collection of accounts that the commission refers to the private collector.
Utah Code § 59-2a-111 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-111
§ 59-2a-111. Application of Chapter 2, Property Tax Act.
Status: in_force

(1) Unless otherwise provided by this chapter, the relief authorized under this chapter shall be administered, enforced, and interpreted in accordance with Chapter 2, Property Tax Act. (2) If relief is granted, the county shall collect the tax due in accordance with the collection procedures of Chapter 2, Property Tax Act.
Utah Code § 59-2-208 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-208
§ 59-2-208. Duties of commission relative to mines.
Status: in_force

The duties of the commission relative to the following shall be the same as provided for the assessment of public utilities: (1) the assessment of mines, mining claims, and mining property; (2) the statements and returns to be made; and (3) the equalization of the assessments described in this section.
Utah Code § 59-5-102 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-102
§ 59-5-102. Definitions -- Severance tax -- Computation -- Rate -- Annual exemption -- Tax rate reduction.
Status: in_force

(1) As used in this section: (a) "Royalty rate" means the percentage of the interests described in Subsection (2)(b)(i) as defined by a contract between the United States, the state, an Indian, or an Indian tribe and the oil or gas producer. (b) "Taxable value" means the total value of the oil or gas minus: (i) any royalties paid to, or the value of oil or gas taken in kind by, the interest holders described in Subsection (2)(b)(i); and (ii) the total value of oil or gas exempt from severance tax under Subsection (2)(b)(ii). (c) "Taxable volume" means: (i) for oil, the total volume of barrels minus: (A) for an interest described in Subsection (2)(b)(i), the product of the royalty rate and the total volume of barrels; and (B) the number of barrels that are exempt under Subsection (2)(b)(ii); and (ii) for natural gas, the total volume of MCFs minus: (A) for an interest described in Subsection (2)(b)(i), the product of the royalty rate and the total volume of MCFs; and (B) the number of MCFs that are exempt under Subsection (2)(b)(ii). (d) "Total value" means the value, as determined by Section 59-5-103.1, of all oil or gas that is: (i) produced; and (ii) (A) saved; (B) sold; or (C) transported from the field where the oil or gas was produced. (e) "Total volume" means: (i) for oil, the number of barrels: (A) produced; and (B) (I) saved; (II) sold; or (III) transported from the field where the oil was produced; and (ii) for natural gas, the number of MCFs: (A) produced; and (B) (I) saved; (II) sold; or (III) transported from the field where the natural gas was produced. (f) "Value of oil or gas taken in kind" means the volume of oil or gas taken in kind multiplied by the market price for oil or gas at the location where the oil or gas was produced on the date the oil or gas was taken in kind. (2) (a) Except as provided in Subsection (2)(b), a person owning an interest in oil or gas produced from a well in the state, including a working interest, royalty interest, payment out of production, or any other interest, or in the proceeds of the production of oil or gas, shall pay to the state a severance tax on the owner's interest in the taxable value of the oil or gas: (i) produced; and (ii) (A) saved; (B) sold; or (C) transported from the field where the substance was produced. (b) The severance tax imposed by Subsection (2)(a) does not apply to: (i) an interest of: (A) the United States in oil or gas or in the proceeds of the production of oil or gas; (B) the state or a political subdivision of the state in oil or gas or in the proceeds of the production of oil or gas; and (C) an Indian or Indian tribe as defined in Section 9-9-101 in oil or gas or in the proceeds of the production of oil or gas produced from land under the jurisdiction of the United States; and (ii) the value of: (A) oil or gas produced from stripper wells, unless the exemption prevents the severance tax from being treated as a deduction for federal tax purposes; (B) oil or gas produced in the first 12 months of production for wildcat wells started after January 1, 1990; and (C) oil or gas produced in the first six months of production for development wells started after January 1, 1990. (3) (a) The severance tax on oil shall be calculated as follows: (i) dividing the taxable value by the taxable volume; (ii) (A) multiplying the rate described in Subsection (4)(a)(i) by the portion of the figure calculated in Subsection (3)(a)(i) that is subject to the rate described in Subsection (4)(a)(i); and (B) multiplying the rate described in Subsection (4)(a)(ii) by the portion of the figure calculated in Subsection (3)(a)(i) that is subject to the rate described in Subsection (4)(a)(ii); (iii) adding together the figures calculated in Subsections (3)(a)(ii)(A) and (B); and (iv) multiplying the figure calculated in Subsection (3)(a)(iii) by the taxable volume. (b) The severance tax on natural gas shall be calculated as follows: (i) dividing the taxable value by the taxable volume; (ii) (A) multiplying the rate described in Subsection (4)(b)(i) by the portion of the figure calculated in Subsection (3)(b)(i) that is subject to the rate described in Subsection (4)(b)(i); and (B) multiplying the rate described in Subsection (4)(b)(ii) by the portion of the figure calculated in Subsection (3)(b)(i) that is subject to the rate described in Subsection (4)(b)(ii); (iii) adding together the figures calculated in Subsections (3)(b)(ii)(A) and (B); and (iv) multiplying the figure calculated in Subsection (3)(b)(iii) by the taxable volume. (c) The severance tax on natural gas liquids shall be calculated by multiplying the taxable value of the natural gas liquids by the severance tax rate in Subsection (4)(c). (4) Subject to Subsection (7): (a) the severance tax rate for oil is as follows: (i) 3% of the taxable value of the oil up to and including the first $13 per barrel for oil; and (ii) 5% of the taxable value of the oil from $13.01 and above per barrel for oil; (b) the severance tax rate for natural gas is as follows: (i) 3% of the taxable value of the natural gas up to and including the first $1.50 per MCF for gas; and (ii) 5% of the taxable value of the natural gas from $1.51 and above per MCF for gas; and (c) the severance tax rate for natural gas liquids is 4% of the taxable value of the natural gas liquids. (5) If oil or gas is shipped outside the state: (a) the shipment constitutes a sale; and (b) the oil or gas is subject to the tax imposed by this section. (6) (a) Except as provided in Subsection (6)(b), if the oil or gas is stockpiled, the tax is not imposed until the oil or gas is: (i) sold; (ii) transported; or (iii) delivered. (b) If oil or gas is stockpiled for more than two years, the oil or gas is subject to the tax imposed by this section. (7) A 50% reduction in the tax rate is imposed upon the incremental production achieved from an enhanced recovery project. (8) The taxes imposed by this section are: (a) in addition to all other taxes provided by law; and (b) delinquent, unless otherwise deferred, on June 1 following the calendar year when the oil or gas is: (i) produced; and (ii) (A) saved; (B) sold; or (C) transported from the field. (9) With respect to the tax imposed by this section on each owner of an interest in the production of oil or gas or in the proceeds of the production of oil or gas in the state, each owner is liable for the tax in proportion to the owner's interest in the production or in the proceeds of the production. (10) The tax imposed by this section shall be reported and paid by each producer that takes oil or gas in kind pursuant to an agreement on behalf of the producer and on behalf of each owner entitled to participate in the oil or gas sold by the producer or transported by the producer from the field where the oil or gas is produced. (11) Each producer shall deduct the tax imposed by this section from the amounts due to other owners for the production or the proceeds of the production.
Utah Code § 59-2-804 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-804
§ 59-2-804. Interstate allocation of mobile flight equipment.
Status: in_force

(1) As used in this section: (a) "Aircraft type" means a particular model of aircraft as designated by the manufacturer of the aircraft. (b) "Airline ground hours calculation" means an amount equal to the product of: (i) the total number of hours aircraft owned or operated by an airline are on the ground, calculated by aircraft type; and (ii) the cost percentage. (c) "Airline revenue ton miles" means, for an airline, the total revenue ton miles during the calendar year that immediately precedes the January 1 described in Section 59-2-103. (d) "Cost percentage" means a fraction, calculated by aircraft type, the numerator of which is the airline's average cost of the aircraft type and the denominator of which is the airline's average cost of the aircraft type: (i) owned or operated by the airline; and (ii) that has the lowest average cost. (e) "Ground hours factor" means the product of: (i) a fraction, the numerator of which is the Utah ground hours calculation and the denominator of which is the airline ground hours calculation; and (ii) .50. (f) (i) Except as provided in Subsection (1)(f)(ii), "mobile flight equipment" is as defined in Section 59-2-102. (ii) "Mobile flight equipment" does not include tangible personal property described in Subsection 59-2-102(26) owned by an: (A) air charter service; or (B) air contract service. (g) "Mobile flight equipment allocation factor" means the sum of: (i) the ground hours factor; and (ii) the revenue ton miles factor. (h) "Revenue ton miles" is determined in accordance with 14 C.F.R. Part 241. (i) "Revenue ton miles factor" means the product of: (i) a fraction, the numerator of which is the Utah revenue ton miles and the denominator of which is the airline revenue ton miles; and (ii) .50. (j) "Utah ground hours calculation" means an amount equal to the product of: (i) the total number of hours aircraft owned or operated by an airline are on the ground in this state, calculated by aircraft type; and (ii) the cost percentage. (k) "Utah revenue ton miles" means, for an airline, the total revenue ton miles within the borders of this state: (i) during the calendar year that immediately precedes the January 1 described in Section 59-2-103; and (ii) from flight stages that originate or terminate in this state. (2) For purposes of the assessment of an airline's mobile flight equipment by the commission, a portion of the value of the airline's mobile flight equipment shall be allocated to the state by calculating the product of: (a) the total value of the mobile flight equipment; and (b) the mobile flight equipment allocation factor.
Utah Code § 59-10-1044 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1044
§ 59-10-1044. Nonrefundable earned income tax credit.
Status: in_force

(1) As used in this section: (a) "Federal earned income tax credit" means the federal earned income tax credit described in Section 32, Internal Revenue Code. (b) "Qualifying claimant" means a resident or nonresident individual who: (i) qualifies for and claims the federal earned income tax credit for the current taxable year; and (ii) earns income in Utah that is reported on a W-2 form. (2) Subject to Section 59-10-1002.2, a qualifying claimant may claim a nonrefundable earned income tax credit equal to the lesser of: (a) 20% of the amount of the federal earned income tax credit that the qualifying claimant was entitled to claim on a federal income tax return for the current taxable year; and (b) the total Utah wages reported on the qualifying claimant's W-2 form for the current taxable year. (3) A qualifying claimant may not carry forward or carry back the amount of the earned income tax credit that exceeds the qualifying claimant's tax liability.
Utah Code § 59-2-1709 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1709
§ 59-2-1709. Separation of land.
Status: in_force

Separation of a part of the land that is being valued, assessed, and taxed under this part, either by conveyance or other action of the owner of the land, for a use other than urban farming, subjects the land that is separated to liability for the applicable rollback tax, but does not impair the continuance of urban farming valuation, assessment, and taxation for the remaining land if the remaining land continues to meet the requirements of this part.
Utah Code § 59-1-705 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-705
§ 59-1-705. Payment and collection of penalties, interest, and other liabilities.
Status: in_force

The penalties, interest, and other liabilities imposed by the provisions of Title 59, Revenue and Taxation, shall be paid by the taxpayer upon notice and demand by the commission, and shall be assessed and collected in the same manner as taxes. Except as otherwise provided, any reference in Title 59, Revenue and Taxation, to "tax" includes penalties, interest, and other liabilities.
Utah Code § 59-14-208 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-208
§ 59-14-208. Rules for stamping and packaging procedures -- Penalty.
Status: in_force

(1) The commission may by rule provide for the method of breaking packages, the forms and kinds of containers, and the method of affixing or cancelling stamps. These rules shall allow for the enforcement of payment by inspection. (2) A person is guilty of a class B misdemeanor who: (a) engages in or permits any practice which is prohibited by law and makes it difficult to enforce the provisions of this chapter by inspection; (b) refuses to allow full inspection of his premises by any peace officer or of any agent of the commission upon demand; or (c) hinders or in any way delays or prevents inspection when the demand is made.
Utah Code § 59-10-1023 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1023
§ 59-10-1023. Nonrefundable tax credit for amounts paid under a health benefit plan.
Status: in_force

(1) As used in this section: (a) "Claimant with dependents" means a claimant: (i) regardless of the claimant's filing status for purposes of filing a federal individual income tax return for the taxable year; and (ii) who claims one or more dependents under Section 151, Internal Revenue Code, as allowed on the claimant's federal individual income tax return for the taxable year. (b) "Eligible insured individual" means: (i) the claimant who is insured under a health benefit plan; (ii) the spouse of the claimant described in Subsection (1)(b)(i) if: (A) the claimant files a single return jointly under this chapter with the claimant's spouse for the taxable year; and (B) the spouse is insured under the health benefit plan described in Subsection (1)(b)(i); or (iii) a dependent of the claimant described in Subsection (1)(b)(i) if: (A) the claimant claims the dependent under Section 151, Internal Revenue Code, as allowed on the claimant's federal individual income tax return for the taxable year; and (B) the dependent is insured under the health benefit plan described in Subsection (1)(b)(i). (c) "Excluded expenses" means an amount a claimant pays for insurance offered under a health benefit plan for a taxable year if: (i) the claimant claims a tax credit for that amount under Section 35, Internal Revenue Code: (A) on the claimant's federal individual income tax return for the taxable year; and (B) with respect to an eligible insured individual; (ii) the claimant deducts that amount under Section 162 or 213, Internal Revenue Code: (A) on the claimant's federal individual income tax return for the taxable year; and (B) with respect to an eligible insured individual; or (iii) the claimant excludes that amount from gross income under Section 106 or 125, Internal Revenue Code, with respect to an eligible insured individual. (d) (i) "Health benefit plan" is as defined in Section 31A-1-301. (ii) "Health benefit plan" does not include equivalent self-insurance as defined by the Insurance Department by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (e) "Joint claimant with no dependents" means a husband and wife who: (i) file a single return jointly under this chapter for the taxable year; and (ii) do not claim a dependent under Section 151, Internal Revenue Code, on the husband's and wife's federal individual income tax return for the taxable year. (f) "Single claimant with no dependents" means: (i) a single individual who: (A) files a single federal individual income tax return for the taxable year; and (B) does not claim a dependent under Section 151, Internal Revenue Code, on the single individual's federal individual income tax return for the taxable year; (ii) a head of household: (A) as defined in Section 2(b), Internal Revenue Code, who files a single federal individual income tax return for the taxable year; and (B) who does not claim a dependent under Section 151, Internal Revenue Code, on the head of household's federal individual income tax return for the taxable year; or (iii) a married individual who: (A) does not file a single federal individual income tax return jointly with that married individual's spouse for the taxable year; and (B) does not claim a dependent under Section 151, Internal Revenue Code, on that married individual's federal individual income tax return for the taxable year. (2) Subject to Subsection (3), and except as provided in Subsection (4), for taxable years beginning on or after January 1, 2009, a claimant may claim a nonrefundable tax credit equal to the product of: (a) the difference between: (i) the total amount the claimant pays during the taxable year for: (A) insurance offered under a health benefit plan; and (B) an eligible insured individual; and (ii) excluded expenses; and (b) the percentage listed in Subsection 59-10-104(2). (3) The maximum amount of a tax credit described in Subsection (2) a claimant may claim on a return for a taxable year is: (a) for a single claimant with no dependents, $300; (b) for a joint claimant with no dependents, $600; or (c) for a claimant with dependents, $900. (4) A claimant may not claim a tax credit under this section if the claimant is eligible to participate in insurance offered under a health benefit plan maintained and funded in whole or in part by: (a) the claimant's employer; or (b) another person's employer. (5) A claimant may not carry forward or carry back a tax credit under this section.
Utah Code § 59-1-1503 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1503
§ 59-1-1503. Nonrefundable credit -- Sales and use tax exemption -- Sales and use tax remittance.
Status: in_force

(1) A nonrefundable individual income tax credit is allowed as provided in Section 59-10-1028 related to a capital gain on a transaction involving the exchange of one form of legal tender for another form of legal tender. (2) Sales of currency or coin are exempt from sales and use taxes as provided in Subsection 59-12-104(50). (3) The remittance of a sales and use tax on a transaction involving specie legal tender is as provided in Section 59-12-107.
Utah Code § 59-2-1306 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1306
§ 59-2-1306. Collection after taxpayer moves from county -- Evidence of tax due -- Costs of collection.
Status: in_force

(1) If any person moves from one county to another after being assessed on personal property, the county in which the person was assessed may sue for and collect the tax in the name of the county where the assessment was made. (2) At the trial, a certified copy of the assessment from the county where the assessment was made, with a signed statement attached that the tax has not been paid, describing it as on the assessment book or delinquent list, is prima facie evidence that the tax and the interest are due, and entitles the county to judgment, unless the defendant proves that the tax was paid. (3) The county treasurer shall be credited and the county finance officer, as that term is defined in Section 17-66-101, shall allow the expenses of collecting the tax and permit a deduction from the amount collected, not to exceed 1/3 of the amount of the tax collected.
Utah Code § 59-7-402 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-402
§ 59-7-402. Water's edge combined report.
Status: in_force

(1) Except as provided in Section 59-7-403, if any corporation listed in Subsection 59-7-101(40)(a) is doing business in Utah, the unitary group shall file a water's edge combined report. (2) (a) A group of corporations that are not otherwise a unitary group may elect to file a water's edge combined report if each member of the group is: (i) doing business in Utah; (ii) part of the same affiliated group; and (iii) qualified, under Section 1501, Internal Revenue Code, to file a federal consolidated return. (b) Each corporation within the affiliated group that is doing business in Utah must consent to filing a combined report. If an affiliated group elects to file a combined report, each corporation within the affiliated group that is doing business in Utah must file a combined report. (c) Corporations that elect to file a water's edge combined report under this section may not thereafter elect to file a separate return without the consent of the commission.
Utah Code § 59-13-208 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-208
§ 59-13-208. Motor fuel shipments from out of state -- Reports required.
Status: in_force

(1) Every person delivering within this state any motor fuel which has been shipped from outside the state shall, on or before the last day of each month, report in writing all deliveries during the preceding month to the commission on forms prescribed by it. The report shall show: (a) the date of delivery; (b) the person who received the delivery; (c) the quantity as shown by the bill of lading; and (d) any other information the commission may require. (2) The commission may require from carriers necessary information regarding the shipment of other petroleum products.
Utah Code § 59-12-2205 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2205
§ 59-12-2205. Determination of the location of a transaction.
Status: in_force

For purposes of this part, the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.
Utah Code § 59-2a-801 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-801
§ 59-2a-801. Nondiscretionary property tax and tax notice charge deferral for property with qualifying increase.
Status: in_force

(1) A county shall grant a deferral for any real property if an owner of the property: (a) applies for a property tax deferral on or before the date provided in Section 59-2a-802; and (b) has a qualifying increase for the calendar year that begins on January 1, 2023, or January 1, 2024. (2) (a) The period of deferral is five years. (b) The property owner shall pay 20% of the taxes and tax notice charges due during each year of the five-year deferral period. (c) A county shall grant a separate five-year deferral period if an owner has a qualifying increase for both the calendar year that begins on January 1, 2023, and the calendar year that begins on January 1, 2024. (3) (a) Taxes and tax notice charges deferred under this part accumulate as a lien against the real property. (b) A lien described in this Subsection (3) has the same legal status as a lien described in Section 59-2-1325. (c) To release the lien described in this Subsection (3), an owner shall pay the total amount subject to the lien on or before the earlier of: (i) the day on which the five-year deferral period ends; or (ii) the day the owner sells or otherwise disposes of the real property. (d) When the deferral period ends: (i) the lien becomes due and subject to the collection procedures described in Section 59-2-1331; and (ii) the date of levy is the date that the deferral period ends. (4) (a) Notwithstanding Section 59-2-1331, a county may not impose a penalty or interest during the period of deferral. (b) If the property owner does not make all deferred payments before the day on which the five-year deferral period ends, the county may assess a penalty or interest in accordance with Section 59-2-1331 on the unpaid amount. (5) (a) If a county grants an owner more than one deferral for the same property, the county is not required to submit for recording more than one lien. (b) Each subsequent deferral relates back to the date of the initial lien filing. (6) (a) For each property for which the county grants a deferral, the county treasurer shall maintain a record that is an itemized account of the total amount of deferred property taxes and deferred tax notice charges subject to the lien. (b) The record described in this Subsection (6) is the official record of the amount of the lien. (7) For a property that has a qualifying increase for the calendar year that begins on January 1, 2023, or January 1, 2024, a county assessor shall include with the notice provided in accordance with Section 59-2-919.1 for the calendar year that begins on January 1, 2024, a notice informing the owner of record of: (a) (i) for a property that has a qualifying increase for the calendar year that begins on January 1, 2023, the option to file an appeal under the extended period described in Section 59-2-1004.1; or (ii) for a property that has a qualifying increase for the calendar year that begins on January 1, 2024, the option to file an appeal under Section 59-2-1004; (b) instructions for filing an appeal; (c) the option to apply for a deferral in accordance with this section; and (d) the ability of the county to waive any penalty or interest assessed in accordance with Section 59-2-1331.
Utah Code § 59-1-1307 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1307
§ 59-1-1307. Material advisor maintenance of list.
Status: in_force

(1) For each reportable transaction, a material advisor shall maintain a list of the persons to which the material advisor provides material aid, assistance, or advice with respect to organizing, managing, promoting, selling, implementing, insuring, or carrying out a reportable transaction. (2) The list described in Subsection (1) shall include: (a) the name of each person described in Subsection (1) that is: (i) a taxpayer; (ii) (A) a taxpayer; and (B) a member of a unitary group; or (iii) (A) a taxpayer; and (B) included in a federal consolidated return under Sections 1501 and 1504(b), Internal Revenue Code; (b) the same information required to be contained in the list described in 26 C.F.R. Sec. 301.6112-1; and (c) any additional information required by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (3) The list described in Subsection (1) shall be maintained in the same form and manner as the list described in 26 C.F.R. Sec. 301.6112-1. (4) A material advisor required to maintain a list under Subsection (1) shall: (a) make the list available to the commission upon written request by the commission; and (b) retain the information that is required to be included on the list for seven years. (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules prescribing that only one person may be required to meet the requirements of this section if two or more persons would otherwise be required to meet the requirements of this section.
Utah Code § 59-2-704.5 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-704.5
§ 59-2-704.5. Commission to adopt rules -- Legislative review.
Status: in_force

(1) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, and after receiving the advice of the Utah Assessors Association, the commission shall by rule adopt standards for determining acceptable assessment levels and valuation deviations within each county. The standards shall be used for determining whether factoring or corrective action is required under Subsection 59-2-704(2). (2) As part of its review of the standards for determining acceptable assessment levels and valuation deviations within each county, the commission shall consider any relevant standards promulgated by the International Association of Assessing Officers. (3) By October 1, 1998, and every five years thereafter, the Revenue and Taxation Interim Committee shall review the commission's standards and determine whether the standards should be modified.