Utah Code § 59-2a-109 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-109
§ 59-2a-109. Treatment of trusts.
Status: in_force

If an applicant for a homeowner's credit, a deferral, or an abatement is the grantor of a trust holding title to real or tangible personal property for which a homeowner's credit, a deferral, or an abatement is claimed, a county may allow the applicant to claim a portion of the homeowner's credit, deferral, or abatement and be treated as the owner of that portion of the property held in trust, if the applicant proves to the satisfaction of the county that: (1) title to the portion of the trust will revest in the applicant upon the exercise of a power by: (a) the claimant as grantor of the trust; (b) a nonadverse party; or (c) both the claimant and a nonadverse party; (2) title will revest as described in Subsection (1), regardless of whether the power described in Subsection (1) is a power to revoke, terminate, alter, amend, or appoint; (3) the applicant is obligated to pay the taxes on that portion of the trust property beginning January 1 of the year the claimant claims the homeowner's credit, deferral, or abatement; and (4) the claimant satisfies the requirements described in this chapter for homeowner's credit, deferral, or abatement.
Utah Code § 59-26-103 — Utah Code / Title 59 / Chapter 59-26 / § 59-26-103
§ 59-26-103. Imposition of tax -- Rate.
Status: in_force

Subject to Section 59-26-104.5, there is imposed as provided in this part a tax on the purchaser equal to 6.25% of amounts paid or charged for multi-channel video or audio service provided by a multi-channel video or audio service provider: (1) within the state; and (2) to the extent permitted by federal law.
Utah Code § 59-6-102 — Utah Code / Title 59 / Chapter 59-6 / § 59-6-102
§ 59-6-102. Producer's obligation to deduct and withhold payments -- Amount -- Exempt payments -- Credit against tax.
Status: in_force

(1) Except as provided in Subsection (2), each producer shall deduct and withhold from each payment being made to any person in respect to production of minerals in this state, but not including that to which the producer is entitled, an amount equal to 5% of the amount which would have otherwise been payable to the person entitled to the payment. (2) The obligation to deduct and withhold from payments as provided in Subsection (1) does not apply to those payments which are payable to: (a) the United States, this state, or an agency or political subdivision of the United States or this state; (b) an organization that is exempt from the taxes imposed by Chapter 7, Corporate Franchise and Income Taxes, in accordance with Subsection 59-7-102(1)(a); (c) an Indian or Indian tribe if the amounts accruing are subject to the supervision of the United States or an agency of the United States; or (d) a business entity that files an exemption certificate in accordance with Section 59-6-102.1. (3) A claimant, estate, or trust that files a tax return with the commission may claim a refundable tax credit against the tax reflected on the tax return for the amount withheld by the producer under Subsection (1).
Utah Code § 59-10-510 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-510
§ 59-10-510. Return of electing small business corporation.
Status: in_force

An electing small business corporation, as defined in Section 1362, Internal Revenue Code, shall make a return for each taxable year, stating specifically: (1) the items of the electing small business corporation's gross income and the deductions allowable by Subtitle A, Internal Revenue Code; (2) the names and addresses of all persons owning stock in the electing small business corporation at any time during the taxable year; (3) the number of shares of stock owned by each shareholder at all times during the taxable year to each shareholder; (4) the date of each distribution to a shareholder; and (5) other information as the commission may prescribe by: (a) form; or (b) administrative rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
Utah Code § 59-14-608 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-608
§ 59-14-608. License revocation and penalties.
Status: in_force

(1) (a) The commission may revoke or suspend the license of a stamping agent in the manner provided in Section 59-14-202 if the commission determines that the stamping agent has violated Sections 59-14-604, 59-14-606, or other rule adopted under the provisions of this part. (b) The penalty imposed under Subsection (1)(a) is in addition to or in lieu of any other civil or criminal remedy provided by law. (c) Each stamp affixed and each sale or offer to sell cigarettes in violation of Section 59-14-604, or other rule adopted under the provisions of this part, shall constitute a separate violation. (d) For each violation under Subsection (1)(c), the commissioner may, in addition to the penalty imposed by Subsection (1)(a), impose a civil penalty in an amount not to exceed the greater of 500% of the retail value of the cigarettes or $5,000. (2) (a) Any cigarettes that have been sold, offered for sale, or possessed for sale, in this state, or imported for personal consumption in this state, in violation of Section 59-14-604 are: (i) contraband under Section 59-14-213; and (ii) subject to seizure and forfeiture as provided in Section 59-14-213. (b) Cigarettes seized and forfeited under the provisions of this section shall be destroyed and not resold. (3) (a) The commission may seek an injunction to: (i) restrain a threatened or actual violation of this part by a stamping agent; or (ii) to compel the stamping agent to comply with this part. (b) In any action brought pursuant to this section, the state is entitled to recover the costs of investigation, costs of the action, and reasonable attorney fees.
Utah Code § 59-14-209 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-209
§ 59-14-209. Penalty for willful violation -- Counterfeit cigarettes.
Status: in_force

(1) A person is guilty of a third degree felony if the person: (a) knowingly, or with intent to defraud the state violates Subsection 59-14-211(4); (b) knowingly or willfully removes or otherwise prepares any adhesive stamp with the intent to use or cause to be used after it has already been used; (c) knowingly or willfully buys, sells, offers for sale, or gives away any washed or restored stamp to any person; (d) knowingly or willfully uses or has in his possession any washed or restored stamp that has been removed from the package or container to which it had been previously affixed; (e) reuses any stamp that has already been used to pay a tax provided in this chapter, in order to indicate that person's payment of any tax; or (f) buys, sells, or offers for sale or has in his possession any counterfeit stamp. (2) In addition to any other provision of law, the sale or possession for sale of counterfeit cigarettes, as they are defined in Section 59-14-102, by a manufacturer, importer, distributor, or retailer shall result: (a) in the seizure by the commission or law enforcement agency of the manufacturer's, importer's, distributor's, or retailer's: (i) counterfeit cigarettes; and (ii) any personal property used in direct connection with the sale or possession for sale of counterfeit cigarettes; and (b) the forfeiture of the seized assets to the state.
Utah Code § 59-12-1106 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1106
§ 59-12-1106. Purchaser relief from liability.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if: (i) the purchaser's seller or certified service provider relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement; or (ii) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement. (b) For purposes of Subsection (1)(a), a purchaser is not relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if the purchaser's, the purchaser's seller's, or the purchaser's certified service provider's reliance on incorrect data provided by the commission is as a result of conduct that is: (i) fraudulent; (ii) intentional; or (iii) willful. (2) In addition to the relief from a penalty described in Subsection (1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a tax due under this part or an underpayment if: (a) the purchaser's seller or certified service provider relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition; or (b) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition.
Utah Code § 59-1-103 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-103
§ 59-1-103. Income Tax Surplus Restricted Account.
Status: in_force

(1) As used in this section: (a) "Account" means the Income Tax Surplus Restricted Account created in Subsection (2). (b) "Material increase in state income tax revenue" means the same as that term is defined in Section 59-1-214. (2) There is created within the Income Tax Fund a restricted account known as the "Income Tax Surplus Restricted Account." (3) The account shall be funded by the revenue deposited into the account in accordance with Subsection (5). (4) (a) The account shall earn interest. (b) The interest described in Subsection (4)(a) shall be deposited into the account. (5) After receiving from the commission an electronic report under Subsection 59-1-214(6)(b) indicating the likelihood of a material increase in state income tax revenue, the Division of Finance shall, at the end of the fiscal year for which the material increase in state income tax revenue is expected, deposit into the account an amount of income tax revenue that is equal to the estimate of the amount of the material increase in state income tax revenue specified in the report. (6) Upon appropriation, the money in the account may be used for the purposes specified by the Legislature in accordance with Utah Constitution, Article X, Section 1.
Utah Code § 59-1-503 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-503
§ 59-1-503. Assessment and payment of deficiency.
Status: in_force

(1) Following a redetermination of a deficiency by the commission, the entire amount redetermined as the deficiency by the decision of the commission, which has become final, shall be assessed and shall be paid within 30 days from the date the notice and demand is sent from the commission. (2) If the taxpayer does not file a petition with the commission within the time prescribed for filing the petition, the deficiency, notice of which has been sent to the taxpayer, shall be assessed, and shall be paid within 30 days from the date the notice and demand is sent from the commission.
Utah Code § 59-10-1103 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1103
§ 59-10-1103. Tax credit for pass-through entity taxpayer.
Status: in_force

(1) As used in this section: (a) "Pass-through entity" means the same as that term is defined in Section 59-10-1402. (b) "Pass-through entity taxpayer" means the same as that term is defined in Section 59-10-1402. (2) A pass-through entity taxpayer may claim a refundable tax credit against the tax otherwise due under this chapter if that pass-through entity taxpayer is a: (a) claimant; (b) estate; or (c) trust. (3) The tax credit described in Subsection (2) is equal to the amount paid or withheld by the pass-through entity on behalf of the pass-through entity taxpayer described in Subsection (2) in accordance with Section 59-10-1403.2, other than a tax described in Subsection 59-10-1403.2(2). (4) A pass-through entity taxpayer may not claim a tax credit under this section for an amount for which the pass-through entity taxpayer claims a tax credit under Section 59-7-614.4.
Utah Code § 59-1-214 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-214
§ 59-1-214. Reporting on federal tax law changes expected to result in a material increase in state income tax revenue.
Status: in_force

(1) As used in this section: (a) "Federal tax law change" means any modification to the Internal Revenue Code approved by Congress. (b) "Material increase in state income tax revenue" means a net increase in revenue the state is expected to receive from the income taxes imposed under this title for a fiscal year, as compared to the latest consensus revenue estimates adopted by the Executive Appropriations Committee, that is equal to or greater than .5% of the revenue the state received from the income taxes imposed under this title for the preceding fiscal year. (c) "Specified entities" means the commission, the Office of the Legislative Fiscal Analyst, and the Governor's Office of Planning and Budget. (2) The specified entities shall annually determine by consensus whether federal tax law changes will likely result in a material increase in state income tax revenue for: (a) the next fiscal year; and (b) the first taxable year in which the federal tax law change takes effect. (3) In determining whether federal tax law changes will likely result in a material increase in state income tax revenue under Subsection (2), the specified entities may consider: (a) federal tax law changes enacted in any taxable year; (b) legislative action to increase or offset increases in state income tax revenue; and (c) any other factors the specified entities determine to be relevant. (4) (a) The commission shall submit to the Revenue and Taxation Interim Committee an electronic report in any year in which the specified entities, by consensus, predict a material increase in state income tax revenue for the next fiscal year under Subsection (2). (b) The report described in Subsection (4)(a) shall include: (i) a description of each federal tax law change expected to result in a material increase in state income tax revenue for the next fiscal year; and (ii) an estimate of the amount of the material increase in state income tax revenue that the state is expected to receive for the next fiscal year as a result of the federal tax law changes described under Subsection (4)(b)(i), based on consensus between the specified entities. (c) The commission shall submit the report described in Subsection (4)(a): (i) on or before October 1 of the year in which the consensus prediction under Subsection (2) is made; and (ii) as part of the annual report required under Section 59-1-213 for the same year. (5) Upon receiving the report described in Subsection (4)(a), the Revenue and Taxation Interim Committee shall: (a) review the information provided in the report; and (b) if the Revenue and Taxation Interim Committee decides to recommend legislative action to the Legislature in order to negate the material increase in state income tax revenue predicted for the next fiscal year, prepare legislation for consideration in the next annual general session. (6) (a) If the commission submits a report under Subsection (4), the specified entities shall, following the Legislature's next annual general session, determine by consensus whether legislative action taken during the annual general session negates the specified entities' initial prediction of a material increase in state income tax revenue for the next fiscal year. (b) (i) If the specified entities determine by consensus under Subsection (6)(a) that legislative action taken during the annual general session does not negate the specified entities' initial prediction of a material increase in state income tax revenue for the next fiscal year, the commission shall submit to the Division of Finance an electronic report on or before the June 1 following the annual general session. (ii) The report described in this Subsection (6)(b) shall include the information required by Subsection (4)(b)(ii).
Utah Code § 59-10-405.5 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-405.5
§ 59-10-405.5. Definitions -- Withholding tax license requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds -- Exception.
Status: in_force

(1) As used in this section: (a) "Applicant" means a person that: (i) is required by this section to obtain a license; and (ii) submits an application: (A) to the commission; and (B) for a license under this section. (b) "Application" means an application for a license under this section. (c) "Fiduciary of the applicant" means a person that: (i) is required to collect, truthfully account for, and pay over an amount under this part for an applicant; and (ii) (A) is a corporate officer of the applicant described in Subsection (1)(c)(i); (B) is a director of the applicant described in Subsection (1)(c)(i); (C) is an employee of the applicant described in Subsection (1)(c)(i); (D) is a partner of the applicant described in Subsection (1)(c)(i); (E) is a trustee of the applicant described in Subsection (1)(c)(i); or (F) has a relationship to the applicant described in Subsection (1)(c)(i) that is similar to a relationship described in Subsections (1)(c)(ii)(A) through (E) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (d) "Fiduciary of the licensee" means a person that: (i) is required to collect, truthfully account for, and pay over an amount under this part for a licensee; and (ii) (A) is a corporate officer of the licensee described in Subsection (1)(d)(i); (B) is a director of the licensee described in Subsection (1)(d)(i); (C) is an employee of the licensee described in Subsection (1)(d)(i); (D) is a partner of the licensee described in Subsection (1)(d)(i); (E) is a trustee of the licensee described in Subsection (1)(d)(i); or (F) has a relationship to the licensee described in Subsection (1)(d)(i) that is similar to a relationship described in Subsections (1)(d)(ii)(A) through (E) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (e) "License" means a license under this section. (f) "Licensee" means a person that is licensed under this section by the commission. (2) The following persons are guilty of a criminal violation as provided in Section 59-1-401: (a) a person that: (i) is required to withhold, report, or remit any amounts under this part; and (ii) engages in business within the state before obtaining a license under this section; or (b) a person that: (i) pays wages under this part; and (ii) engages in business within the state before obtaining a license under this section. (3) The license described in Subsection (2): (a) shall be granted and issued: (i) by the commission in accordance with this section; (ii) without a license fee; and (iii) if: (A) an applicant: (I) states the applicant's name and address in the application; and (II) provides other information in the application that the commission may require; and (B) the person meets the requirements of this section to be granted a license as determined by the commission; (b) may not be assigned to another person; and (c) is valid: (i) only for the person named on the license; and (ii) until: (A) the person described in Subsection (3)(c)(i): (I) ceases to do business; or (II) changes that person's business address; or (B) the commission revokes the license. (4) The commission shall review an application and determine whether: (a) the applicant meets the requirements of this section to be issued a license; and (b) a bond is required to be posted with the commission in accordance with Subsections (5) and (6) before the applicant may be issued a license. (5) (a) Except as provided in Subsection (5)(c), an applicant shall post a bond with the commission before the commission may issue the applicant a license if: (i) a license under this section was revoked for a delinquency under this part for: (A) the applicant; (B) a fiduciary of the applicant; or (C) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over an amount under this part; or (ii) there is a delinquency in withholding, reporting, or remitting any amount under this part for: (A) an applicant; (B) a fiduciary of the applicant; or (C) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over an amount under this part. (b) If the commission determines it is necessary to ensure compliance with this part, the commission may require a licensee to: (i) for a licensee that has not posted a bond under this section with the commission, post a bond with the commission in accordance with Subsection (6); or (ii) for a licensee that has posted a bond under this section with the commission, increase the amount of the bond posted with the commission. (c) The commission may waive the bond requirement described in Subsection (5)(a), if the applicant is in compliance with a payment agreement that: (i) relates to the delinquency; and (ii) is approved by the commission. (6) (a) A bond required by Subsection (5) shall be: (i) executed by: (A) for an applicant, the applicant as principal, with a corporate surety; or (B) for a licensee, the licensee as principal, with a corporate surety; and (ii) payable to the commission conditioned upon the faithful performance of all of the requirements of this part including: (A) the withholding or remitting of any amount under this part; (B) the payment of any: (I) penalty as provided in Section 59-1-401; or (II) interest as provided in Section 59-1-402; or (C) any other obligation of the applicant or the licensee under this part. (b) Except as provided in Subsection (6)(d), the commission shall calculate the amount of a bond required by Subsection (5) on the basis of: (i) commission estimates of: (A) for an applicant, any amounts the applicant withholds, reports, or remits under this part; or (B) for a licensee, any amounts the licensee withholds, reports, or remits under this part; and (ii) any amount of a delinquency described in Subsection (6)(c). (c) Except as provided in Subsection (6)(d), for purposes of Subsection (6)(b)(ii): (i) for an applicant, the amount of the delinquency is the sum of: (A) the amount of any delinquency that served as a basis for revoking the license under this section of: (I) the applicant; (II) a fiduciary of the applicant; or (III) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over an amount under this part; or (B) the amount that any of the following owe under this part: (I) the applicant; (II) a fiduciary of the applicant; and (III) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over an amount under this part; or (ii) for a licensee, the amount of the delinquency is the sum of: (A) the amount of any delinquency that served as a basis for revoking the license under this section of: (I) the licensee; (II) a fiduciary of the licensee; or (III) a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over an amount under this part; or (B) the amount that any of the following owe under this part: (I) the licensee; (II) a fiduciary of the licensee; and (III) a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over an amount under this part. (d) Notwithstanding Subsection (6)(b) or (c), a bond required by Subsection (5) may not: (i) be less than $25,000; or (ii) exceed $500,000. (7) (a) The commission shall revoke a license under this section if: (i) a licensee violates any provision of this part; and (ii) before the commission revokes the license the commission provides the licensee: (A) reasonable notice; and (B) a hearing. (b) If the commission revokes a licensee's license in accordance with Subsection (7)(a), the commission may not issue another license to that licensee until that licensee complies with the requirements of this part, including: (i) paying any: (A) amounts due under this part; (B) penalty as provided in Section 59-1-401; or (C) interest as provided in Section 59-1-402; and (ii) posting a bond in accordance with Subsections (5) and (6). (8) An employer that has erroneously applied the exception described in Subsection 59-10-402(5)(a) solely as a result of miscalculating the number of days a nonresident individual is present in this state to perform employment duties may not be assessed a penalty under this section if: (a) the employer relied on a regularly maintained time and attendance system that: (i) requires the employee to record, on a contemporaneous basis, the work location each day the employee is present in a state other than: (A) the employee's state of residence; or (B) the place where services are considered performed for purposes of Section 35A-4-204; and (ii) is used by the employer to allocate the employee's wages between all taxing jurisdictions in which the employee performs employment duties; (b) the employer does not maintain a time and attendance system described in Subsection (8)(a) and relied on employee travel records that the employer requires the employee to maintain and record on a regular and contemporaneous basis; or (c) the employer does not maintain a time and attendance system described in Subsection (8)(a) or require the maintenance of employee records described in Subsection (8)(b) and relied on travel expense reimbursement records that the employer requires the employee to submit on a regular and contemporaneous basis.
Utah Code § 59-12-1806 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1806
§ 59-12-1806. Purchaser relief from liability.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if: (i) the purchaser's seller or certified service provider relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement; or (ii) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement. (b) For purposes of Subsection (1)(a), a purchaser is not relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if the purchaser's, the purchaser's seller's, or the purchaser's certified service provider's reliance on incorrect data provided by the commission is as a result of conduct that is: (i) fraudulent; (ii) intentional; or (iii) willful. (2) In addition to the relief from a penalty described in Subsection (1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a tax due under this part or an underpayment if: (a) the purchaser's seller or certified service provider relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition; or (b) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition.
Utah Code § 59-2-306 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-306
§ 59-2-306. Statements by taxpayers -- Power of assessors respecting statements -- Reporting information to other counties.
Status: in_force

(1) (a) Except as provided in Subsection (1)(c), the county assessor may request a signed statement from any person setting forth all the real and personal property assessable by the assessor that the person owns, possesses, manages, or has under the person's control at 12 noon on January 1. (b) A request under Subsection (1)(a) shall include a notice of the procedure under Section 59-2-1005 for appealing the value of the personal property. (c) A telecommunications service provider shall file a signed statement setting forth the telecommunications service provider'spersonal property in accordance with Section 59-2-306.5. (d) A telecommunications service provider shall claim an exemption for personal property in accordance with Section 59-2-1115. (2) (a) Except as provided in Subsection (2)(b) or (c), a person shall file a signed statement described in Subsection (1) on or before May 15 of the year the county assessor requests the statement described in Subsection (1). (b) For a county of the first class, a person shall file the signed statement described in Subsection (1) on or before the later of: (i) 60 days after the day on which the county assessor requests the statement; or (ii) May 15 of the year the county assessor requests the statement described in Subsection (1) if, by resolution, the county legislative body of that county adopts the deadline described in Subsection (2)(a). (c) If a county assessor requests a signed statement described in Subsection (1) on or after March 16, the person shall file the signed statement within 60 days after the day on which the county assessor requests the signed statement. (3) The signed statement shall include the following: (a) all property belonging to, claimed by, or in the possession, control, or management of the person, any firm of which the person is a member, or any corporation of which the person is president, secretary, cashier, or managing agent; (b) the county in which the property is located or in which the property is taxable; and, if taxable in the county in which the signed statement was made, also the city, town, school district, road district, or other taxing district in which the property is located or taxable; (c) all lands in parcels or subdivisions not exceeding 640 acres each, the sections and fractional sections of all tracts of land containing more than 640 acres that have been sectionized by the United States government, and the improvements on those lands; and (d) for a person who owns taxable tangible personal property as defined in Section 59-2-1115, the person's NAICS code, as classified under the current North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget. (4) Every county assessor may subpoena and examine any person in any county in relation to any signed statement but may not require that person to appear in any county other than the county in which the subpoena is served. (5) (a) Except as provided in Subsection (5)(b), if the signed statement discloses property in any other county, the county assessor shall file the signed statement and send a copy to the county assessor of each county in which the property is located. (b) If the signed statement discloses personal property of a telecommunications service provider, the county assessor shall notify the telecommunications service provider of the requirement to file a signed statement in accordance with Section 59-2-306.5.
Utah Code § 59-2-203 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-203
§ 59-2-203. Record of assessment of railroads and other companies -- Review by county assessor.
Status: in_force

(1) Each year the commission shall prepare a record of assessment of railroads and rail car companies. The record shall include: (a) the name of the person to whom the property was assessed; (b) the number of miles in the state; (c) the number of miles in each county; (d) the total assessment of that property; and (e) the amount of the apportionment of the total assessment to each county. (2) At least quarterly, the commission shall prepare a record of assessment of state-assessed commercial vehicles. (3) The record of the assessment and the information upon which the assessments and apportionments are made are available for review upon request by a county assessor.
Utah Code § 59-24-103.5 — Utah Code / Title 59 / Chapter 59-24 / § 59-24-103.5
§ 59-24-103.5. Radioactive waste disposal, processing, and recycling facility tax.
Status: in_force

(1) There is imposed a tax on a radioactive waste facility, or a processing or recycling facility, as provided in this chapter. (2) Except as provided in Subsection (3), the tax is equal to the sum of the following amounts: (a) 12% of the gross receipts of a radioactive waste facility derived from the disposal of containerized class A waste; (b) 10% of the gross receipts of a radioactive waste facility derived from the disposal of processed class A waste; (c) except as provided in Subsection (2)(e), 5% of the gross receipts of a radioactive waste facility derived from the disposal of uncontainerized, unprocessed class A waste from a governmental entity or an agent of a governmental entity: (i) pursuant to a contract entered into on or after April 30, 2001; (ii) pursuant to a contract substantially modified on or after April 30, 2001; (iii) pursuant to a contract renewed or extended on or after April 30, 2001; or (iv) not pursuant to a contract; (d) except as provided in Subsection (2)(e), 5% of the gross receipts of a radioactive waste facility derived from the disposal of uncontainerized, unprocessed class A waste received by the facility from an entity other than a governmental entity or an agent of a governmental entity; (e) .5% of the gross receipts of a radioactive waste facility derived from the disposal of uncontainerized, unprocessed class A waste received by the facility if the uncontainerized, unprocessed class A waste does not exceed 10% of the radioactive concentration limit for class A waste as defined in 10 C.F.R. Sec. 61.55; (f) 5% of the gross receipts of a radioactive waste facility derived from the disposal of mixed waste, other than the mixed waste described in Subsection (2)(g), received from: (i) an entity other than a governmental entity or an agent of a governmental entity; or (ii) a governmental entity or an agent of a governmental entity: (A) pursuant to a contract entered into on or after April 30, 2005; (B) pursuant to a contract substantially modified on or after April 30, 2005; (C) pursuant to a contract renewed or extended on or after April 30, 2005; or (D) not pursuant to a contract; (g) 10% of the gross receipts of a radioactive waste facility derived from the disposal of mixed waste: (i) (A) received from an entity other than a governmental entity or an agent of a governmental entity; or (B) received from a governmental entity or an agent of a governmental entity: (I) pursuant to a contract entered into on or after April 30, 2005; (II) pursuant to a contract substantially modified on or after April 30, 2005; (III) pursuant to a contract renewed or extended on or after April 30, 2005; or (IV) not pursuant to a contract; and (ii) that contains a higher radionuclide concentration level than the mixed waste received by any radioactive waste facility in the state before April 1, 2004; (h) 10 cents per cubic foot of alternate feed material received at a radioactive waste facility for disposal or reprocessing; and (i) 10 cents per cubic foot of byproduct material received at a radioactive waste facility for disposal. (3) The tax is equal to 16.67% of the gross receipts of a radioactive waste facility derived from the disposal of radioactive waste received from a generator that ships to the radioactive waste facility for the first time between June 30, 2025, and June 30, 2028. (4) For purposes of the tax imposed by this section, a fraction of a cubic foot is considered to be a full cubic foot. (5) Except as provided in Subsections (2)(f) and (g), the tax imposed by this section does not apply to radioactive waste containing material classified as hazardous waste under 40 C.F.R. Part 261.
Utah Code § 59-14-410 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-410
§ 59-14-410. Action for collection of tax -- Action for refund or credit of tax.
Status: in_force

(1) (a) Except as provided in Subsections (2) through (5), the commission shall assess a tax under this chapter within three years after a taxpayer files a return. (b) Except as provided in Subsections (2) through (5), if the commission does not assess a tax under this chapter within the three-year period provided in Subsection (1)(a), the commission may not commence a proceeding to collect the tax. (2) The commission may assess a tax at any time if a taxpayer: (a) files a false or fraudulent return with intent to evade; or (b) does not file a return. (3) The commission may extend the period to make an assessment or to commence a proceeding to collect the tax under this chapter if: (a) the three-year period under Subsection (1) has not expired; and (b) the commission and the taxpayer sign a written agreement: (i) authorizing the extension; and (ii) providing for the length of the extension. (4) If the commission delays an audit at the request of a taxpayer, the commission may make an assessment as provided in Subsection (5) if: (a) the taxpayer subsequently refuses to agree to an extension request by the commission; and (b) the three-year period under Subsection (1) expires before the commission completes the audit. (5) An assessment under Subsection (4) shall be: (a) for the time period for which the commission could not make an assessment because of the expiration of the three-year period; and (b) in an amount equal to the difference between: (i) the commission's estimate of the amount of tax the taxpayer would have been assessed for the time period described in Subsection (5)(a); and (ii) the amount of tax the taxpayer actually paid for the time period described in Subsection (5)(a). (6) (a) Except as provided in Subsection (6)(b), the commission may not make a credit or refund unless the taxpayer files a claim with the commission within three years of the date of overpayment. (b) The commission shall extend the period for a taxpayer to file a claim under Subsection (6)(a) if: (i) the three-year period under Subsection (6)(a) has not expired; and (ii) the commission and the taxpayer sign a written agreement: (A) authorizing the extension; and (B) providing for the length of the extension.
Utah Code § 59-7-619 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-619
§ 59-7-619. 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 corporation 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 corporation 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 59-7-159, 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). (6) Notwithstanding Section 59-7-903, the commission may not remove the tax credit described in this section from the tax return for a taxable year beginning before January 1, 2027.
Utah Code § 59-12-709 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-709
§ 59-12-709. Purchaser relief from liability.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if: (i) the purchaser's seller or certified service provider relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement; or (ii) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement. (b) For purposes of Subsection (1)(a), a purchaser is not relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if the purchaser's, the purchaser's seller's, or the purchaser's certified service provider's reliance on incorrect data provided by the commission is as a result of conduct that is: (i) fraudulent; (ii) intentional; or (iii) willful. (2) In addition to the relief from a penalty described in Subsection (1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a tax due under this part or an underpayment if: (a) the purchaser's seller or certified service provider relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition; or (b) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition.
Utah Code § 59-2-1303 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1303
§ 59-2-1303. Seizure and sale -- Method and procedure.
Status: in_force

Unless taxes or uniform fees on personal property assessed by the county assessor are paid or secured as provided under Section 59-2-1302, the assessor or, if this duty has been reassigned in an ordinance under Section 17-74-102, the treasurer shall collect the taxes, including accrued interest and penalties, by seizure or seizure and subsequent sale of any personal property owned by the person against whom the tax is assessed. The assessor or treasurer, as the case may be, may seize that personal property on which a delinquent property tax or uniform fee exists at any time in order to protect a county's interest in that personal property. The sale of personal property shall be made in the following manner: (1) (a) For all personal property, except manufactured homes and mobile homes as provided in Subsection (1)(b), the sale shall be made: (i) at public auction; (ii) of a sufficient amount of property to pay the taxes, or uniform fees and interest, penalties, and costs; (iii) when practicable, in the city, town, or precinct where the property was seized; and (iv) after one week's notice of the time and place of the sale, given by: (A) (I) publication in a newspaper having general circulation in the county; and (II) publication in accordance with Section 45-1-101; and (B) posting in three public places in the county. (b) For manufactured homes and mobile homes that are used as a residence and that are listed on the personal property roll of the county, the sale shall be made: (i) at public auction; (ii) when practicable, in the city, town, or precinct where the property was seized; (iii) no sooner than one year after the taxes on the property became delinquent as determined in Section 59-2-1302; (iv) after publication of the date, time, and place of sale: (A) in a newspaper having general circulation in the county, once in each of two successive weeks immediately preceding the date of the sale; and (B) in accordance with Section 45-1-101 for two weeks immediately preceding the date of the sale; and (v) after notification, sent by certified mail at least 10 days prior to the first date of publication under Subsection (1)(b)(iv), to the owner of the manufactured home or mobile home, all lien holders of record, and any other person known by the assessor to have an interest in the manufactured home or mobile home, of the date, time, and place of the sale. (2) For seizing or selling personal property the assessor or treasurer, as the case may be, may charge in each case the actual and necessary expenses for travel and seizing, handling, keeping, selling, or caring for that property. (3) Upon payment of the price bid for any personal property sold under this section, the delivery of the property, with a bill of sale, vests title in the purchaser. (4) All sale proceeds in excess of taxes, or uniform fees and interest, penalties, and costs shall be returned to the owner of the personal property, and until claimed shall be deposited in the county treasury and made subject to the order of the owner, the owner's heirs, or assigns. (5) The unsold portion of any property may be left at the place of sale at the risk of the owner. (6) If there is no acceptable purchaser of the property, the property shall be declared the property of the county. The county executive may sell or rent any property held in the name of the county at any time after the sale upon terms determined by the county legislative body.
Utah Code § 59-1-1005 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1005
§ 59-1-1005. Suits against commission and its employees.
Status: in_force

(1) A taxpayer may bring a civil suit against the commission for recovery of actual damages and costs incurred by the taxpayer if: (a) the commission or one of its employees intentionally or recklessly takes possession of a taxpayer's property in disregard of its published procedures, laws, or rules; or (b) otherwise intentionally or recklessly disregards published procedures, laws, or rules. (2) An award of actual damages and court costs in a suit under this section may not exceed $100,000. (3) If the court finds that the civil action brought by the taxpayer is frivolous, the court may impose a penalty of up to $10,000 against the taxpayer.
Utah Code § 59-7-118 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-118
§ 59-7-118. Section 965, Internal Revenue Code -- Installment payments.
Status: in_force

(1) Subject to the other provisions of this section, a corporation may pay in installments the tax owed under this chapter on deferred foreign income described in Section 965, Internal Revenue Code. (2) Subsection (1) applies: (a) to a corporation that: (i) is authorized to make an election under Section 965(h), Internal Revenue Code; and (ii) apportions deferred foreign income described in Section 965, Internal Revenue Code, to this state; and (b) for a tax year in which a corporation makes an election under Section 965(h), Internal Revenue Code, for purposes of the corporation's federal income tax. (3) (a) Except as provided in Subsection (3)(b), the same provisions that apply to an election made under Section 965(h), Internal Revenue Code, for federal purposes apply to an installment payment made under this section. (b) A corporation shall make: (i) the first installment under this section on or before the due date of the tax return filed under this chapter for the first taxable year in which the corporation reports deferred foreign income described in Section 965, Internal Revenue Code; and (ii) a subsequent installment on or before the due date of the tax return filed under this chapter in each of the following seven years.
Utah Code § 59-26-104 — Utah Code / Title 59 / Chapter 59-26 / § 59-26-104
§ 59-26-104. Collection of tax.
Status: in_force

A multi-channel video or audio service provider shall: (1) collect the tax imposed by Section 59-26-103 from the purchaser; (2) pay the tax collected under Subsection (1) to the commission: (a) monthly on or before the last day of the month immediately following the last day of the previous month if: (i) the multi-channel video or audio service provider is required to file a sales and use tax return with the commission monthly under Section 59-12-108; or (ii) the multi-channel video or audio service provider is not required to file a sales and use tax return under Chapter 12, Sales and Use Tax Act; or (b) quarterly on or before the last day of the month immediately following the last day of the previous quarter if the multi-channel video or audio service provider is required to file a sales and use tax return with the commission quarterly under Section 59-12-107; and (3) pay the tax collected under Subsection (1) using a form prescribed by the commission.
Utah Code § 59-10-1105 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1105
§ 59-10-1105. Tax credit for hand tools used in farming operations -- Procedures for refund -- Transfers from General Fund to Income Tax Fund -- Rulemaking authority.
Status: in_force

(1) For a taxable year beginning on or after January 1, 2004, a claimant, estate, or trust may claim a refundable tax credit: (a) as provided in this section; (b) against taxes otherwise due under this chapter; and (c) in an amount equal to the amount of tax the claimant, estate, or trust pays: (i) on a purchase of a hand tool: (A) if the purchase is made on or after July 1, 2004; (B) if the hand tool is used or consumed primarily and directly in a farming operation in the state; and (C) if the unit purchase price of the hand tool is more than $250; and (ii) under Chapter 12, Sales and Use Tax Act, on the purchase described in Subsection (1)(c)(i). (2) A claimant, estate, or trust: (a) shall retain the following to establish the amount of tax the claimant, estate, or trust paid under Chapter 12, Sales and Use Tax Act, on the purchase described in Subsection (1)(c)(i): (i) a receipt; (ii) an invoice; or (iii) a document similar to a document described in Subsection (2)(a)(i) or (ii); and (b) may not carry forward or carry back a tax credit under this section. (3) (a) In accordance with any rules prescribed by the commission under Subsection (3)(b): (i) the commission shall make a refund to a claimant, estate, or trust that claims a tax credit under this section if the amount of the tax credit exceeds the claimant's, estate's, or trust's tax liability under this chapter; and (ii) the Division of Finance shall transfer at least annually from the General Fund into the Income Tax Fund an amount equal to the aggregate amount of all tax credits claimed under this section. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing procedures for making: (i) a refund to a claimant, estate, or trust as required by Subsection (3)(a)(i); or (ii) transfers from the General Fund into the Income Tax Fund as required by Subsection (3)(a)(ii).
Utah Code § 59-2-515 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-515
§ 59-2-515. Rules prescribed by commission.
Status: in_force

The commission may promulgate rules and prescribe forms necessary to effectuate the purposes of this part.
Utah Code § 59-1-205 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-205
§ 59-1-205. Chairman -- Quorum -- Voting -- Sessions.
Status: in_force

(1) The governor shall designate one of the members of the commission as chairperson. (2) (a) Three members of the commission constitute a quorum for the transaction of business. (b) A quorum of the commission must participate in any order that constitutes a final agency action, as described in Section 63G-4-403, on: (i) a formal adjudicative proceeding over which the commission has jurisdiction; (ii) an informal adjudicative proceeding over which the commission has jurisdiction; or (iii) an initial hearing conducted pursuant to Section 59-1-502.5. (c) If a commission vote results in a tie vote on any matter described in Subsection (2)(b), the position of the taxpayer is considered to have prevailed. (3) The commission shall be in session and open for the transaction of business during ordinary business hours each day. (4) The commission may hold sessions or conduct investigations at any place in the state to facilitate the performance of its duties.
Utah Code § 59-2-1103 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1103
§ 59-2-1103. State lands exemption -- Exceptions to exemption.
Status: in_force

(1) Lands to which title remains in the state, which are held or occupied by any person under a contract of sale or lease from the state, are exempt from taxation. (2) This section does not exempt the taxation of: (a) improvements on state lands; (b) (i) any interest in state lands to the extent of money paid or due in part payment of the purchase price, regardless of whether an extension of payment was granted prior to the levying of this tax; or (ii) any interest remaining in the state in state lands after subtracting amounts paid or due in part payment of the purchase price as provided in Subsection (2)(b)(i) under a contract of sale that is subject to the privilege tax under Subsection 59-4-101(1)(b); or (c) land otherwise subject to the privilege tax under Section 59-4-101. (3) (a) If final payment has been made under Subsection (1) on state lands, the contract of sale shall be regarded as passing title to the purchaser or assignee. (b) The state agency from which the interest was purchased shall certify the receipt of final payment to the commission. (4) Any tax levied on the interest of a purchaser of state lands before title passes to the purchaser or assignee shall be collected in the same manner as taxes on personal property. (5) The interest of a purchaser of state lands is subject to sale for delinquent taxes in the same manner as personal property. (6) (a) If any interest in state lands is sold for delinquent taxes, the officer making the sale shall issue a certificate of sale. (b) When filed with the state agency from which the interest was purchased, the certificate or certified copy operates as an assignment of the interest of the original purchaser or assignee to the purchaser at the tax sale.
Utah Code § 59-2-1337 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1337
§ 59-2-1337. Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement.
Status: in_force

If any property is taken in fee by the state, any of its subdivisions or agencies, or by any private person, or other body pursuant to either: (1) an exercise of the power of eminent domain; or (2) by a right of entry agreement executed by reason of the threat or imminence of eminent domain, the ad valorem property tax assessed and collected on the property under this chapter shall be determined on the basis of the relationship which the number of months the property was held by the property owner, prior to the granting by the court of an order of occupancy or the execution of a right of entry agreement, bears to the taxable year.
Utah Code § 59-10-1002.2 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1002.2
§ 59-10-1002.2. Apportionment of tax credits.
Status: in_force

(1) A nonresident individual or a part-year resident individual that claims a tax credit in accordance with Section 59-10-1017, 59-10-1018, 59-10-1019, 59-10-1022, 59-10-1023, 59-10-1024, 59-10-1028, 59-10-1042, 59-10-1043, 59-10-1044, 59-10-1046, 59-10-1047, or 59-10-1048 may only claim an apportioned amount of the tax credit equal to: (a) for a nonresident individual, the product of: (i) the state income tax percentage for the nonresident individual; and (ii) the amount of the tax credit that the nonresident individual would have been allowed to claim but for the apportionment requirements of this section; or (b) for a part-year resident individual, the product of: (i) the state income tax percentage for the part-year resident individual; and (ii) the amount of the tax credit that the part-year resident individual would have been allowed to claim but for the apportionment requirements of this section. (2) A nonresident estate or trust that claims a tax credit in accordance with Section 59-10-1017, 59-10-1020, 59-10-1022, 59-10-1024, 59-10-1028, or 59-10-1048 may only claim an apportioned amount of the tax credit equal to the product of: (a) the state income tax percentage for the nonresident estate or trust; and (b) the amount of the tax credit that the nonresident estate or trust would have been allowed to claim but for the apportionment requirements of this section.
Utah Code § 59-2-305.5 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-305.5
§ 59-2-305.5. Boundary actions not effective for purposes of assessment until required documents are recorded.
Status: in_force

(1) As used in this section: (a) "Affected area" means: (i) in the case of the creation or incorporation of a local entity, the area within the newly created local entity's boundary; (ii) in the case of an annexation of an area into an existing local entity, the annexed area; (iii) in the case of an adjustment of a boundary between local entities, the area that before the boundary adjustment was in the boundary of one local entity but becomes, because of the boundary adjustment, included within the boundary of another local entity; (iv) in the case of the withdrawal or disconnection of an area from a local entity, the area that is withdrawn or disconnected; (v) in the case of the consolidation of multiple local entities, the area within the boundary of the consolidated local entity; (vi) in the case of the division of a local entity into multiple local entities, the area within the boundary of each new local entity created by the division; and (vii) in the case of the dissolution of a local entity, the area that used to be within the former boundary of the dissolved local entity. (b) "Applicable certificate" has the same meaning as defined in Section 67-1a-6.5. (c) "Boundary action" has the same meaning as defined in Section 17-73-101. (d) "Effective date" means the effective date, under applicable statute, of the boundary action that is the subject of an applicable certificate. (e) "Local entity" has the same meaning as defined in Section 67-1a-6.5. (f) "Required documents" means the documents relating to a boundary action that are required under applicable statute to be submitted to the county recorder for recording following the lieutenant governor's issuance of an applicable certificate. (2) Notwithstanding the effective date, a boundary action is not effective for purposes of assessing under this part the property located within the affected area until the required documents are recorded in the office of the recorder of each county in which the affected area is located.
Utah Code § 59-10-507 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-507
§ 59-10-507. Return by a pass-through entity.
Status: in_force

(1) As used in this section, "taxable year" means a year or other time period that would be a taxable year of a pass-through entity if the pass-through entity were subject to taxation under this chapter. (2) A pass-through entity having any income derived from or connected with Utah sources shall make a return for the taxable year in accordance with Section 59-10-514.
Utah Code § 59-7-205 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-205
§ 59-7-205. Applicability of Parts 5 and 6 of chapter.
Status: in_force

For purposes of the tax imposed by this part, Part 5, Procedures and Administration and Part 6, Credits, shall apply.
Utah Code § 59-7-501 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-501
§ 59-7-501. Accounting periods -- Methods of accounting.
Status: in_force

(1) Utah taxable income shall be computed upon the basis of: (a) the same taxable period used for federal income tax purposes; (b) the corporation's annual accounting period if the corporation did not file a federal income tax return; or (c) the calendar year if the corporation has an annual accounting period other than a fiscal year, has no annual accounting period, or does not keep books, and does not file a federal income tax return. (2) (a) Utah taxable income shall be computed under the method of accounting on the basis of which the corporation computes: (i) its income for federal income tax purposes; or (ii) its income in keeping its books if the corporation did not file a federal income tax return. (b) If no method of accounting has been regularly used by the corporation or if the method employed does not clearly reflect Utah taxable income computed and apportioned to this state for the taxable year, Utah taxable income shall be computed in accordance with a method which in the opinion of the commission clearly reflects Utah taxable income. (3) If a corporation is required under Public Law 99-514, or successor statute, to change its method of accounting from the cash receipts and disbursements method to an accrual method or other permissible method, the transition period provision of Public Law 99-514, or successor statute, for taking into account the adjustments required by reasons of such change shall be followed. (4) The amount of all items of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under the methods of accounting permitted under this section, any such amounts are to be properly accounted for as of a different period. (5) The subtractions provided for in this chapter shall be taken for the taxable year in which "paid or accrued" or "paid or incurred," dependent upon the method of accounting upon the basis of which Utah taxable income is computed, unless in order to clearly reflect the income the subtractions ought to be taken as of a different period. (6) For purposes of Subsections (4) and (5), transition periods for reporting income or deductions permitted or required by Public Law 99-514, or successor statute, shall be followed.
Utah Code § 59-2-504 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-504
§ 59-2-504. Exclusions from designation as agricultural use -- Exception.
Status: in_force

(1) Except as provided in Subsection (2), land may not be assessed under this part if the land is: (a) part of a platted subdivision or planned unit development, with restrictions prohibiting its use for agricultural purposes with surface improvements in place, whether within or without a city; or (b) platted with surface improvements in place that are not an integral part of agricultural use. (2) (a) If land has been platted with surface improvements in place, the land has been withdrawn from this part, and the owner is not able to transfer title to the platted property, or continue development of the platted property due to economic circumstances, or some other reasonable cause, the owner may petition the county assessor for reinstatement under this part for assessment purposes as land in agricultural use without vacating the subdivision plat. (b) The county assessor may grant the petition for reinstatement described in Subsection (2)(a) if the land is actively devoted to agricultural use. (3) For purposes of this section: (a) "platted with surface improvements in place" means that: (i) land is platted; and (ii) all surface improvements necessary for the land to be sold as a lot or a unit are in place: (A) regardless of whether or not it is the owner of the land who puts the surface improvements in place; and (B) as determined by the: (I) county legislative body if the land is located in an unincorporated area of the county; (II) city legislative body if the land is located in a city; or (III) town legislative body if the land is located in a town; and (b) "surface improvement" means: (i) a curb; (ii) a gutter; or (iii) pavement.
Utah Code § 59-2-1323 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1323
§ 59-2-1323. Undivided interests in real estate -- Interest of delinquent co-owner only to be sold.
Status: in_force

(1) The county treasurer shall issue a receipt showing the interest on which taxes or tax notice charges are paid to any person paying taxes on an undivided interest in real estate. (2) If any portion of the taxes or tax notice charges on the real estate remain unpaid, it is the duty of the treasurer to sell only the undivided interest in the real estate which belongs to the co-owners who have not paid their portion of the tax.
Utah Code § 59-2-1114 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1114
§ 59-2-1114. Exemption of inventory or other tangible personal property held for sale.
Status: in_force

(1) Tangible personal property present in Utah on the assessment date, at noon, held for sale in the ordinary course of business or for shipping to a final out-of-state destination within 12 months and which constitutes the inventory of any retailer, wholesaler, distributor, processor, warehouseman, manufacturer, producer, gatherer, transporter, storage provider, farmer, or livestock raiser, is exempt from property taxation. (2) This exemption does not apply to: (a) inventory which is not otherwise subject to personal property taxation; (b) mines; (c) natural deposits; or (d) a manufactured home or mobile home which is sited at a location where occupancy could take place. (3) As used in this section: (a) "Assessment date" means: (i) for tangible personal property and vehicles other than vehicles described in Subsection (3)(a)(ii), January 1; and (ii) for vehicles brought into Utah from out-of-state, the date the vehicles are brought into Utah. (b) "Inventory" means all items of tangible personal property described as materials, containers, goods in process, finished goods, severed minerals, and other personal property owned by or in possession of the person claiming the exemption. (c) (i) "Mine" means a natural deposit of either metalliferous or nonmetalliferous valuable mineral. (ii) "Mine" does not mean a severed mineral. (d) "Natural deposit" means a metalliferous or nonmetalliferous mineral located at or below ground level that has not been severed or extracted from its natural state. (e) "Severed mineral" means any mineral that has been previously severed or extracted from a natural deposit including severed or extracted minerals that: (i) are stored above, below, or within the ground; and (ii) are ultimately recoverable for future sale. (4) The commission may adopt rules to implement the inventory exemption.
Utah Code § 59-7-204 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-204
§ 59-7-204. Income attributed to sources within the state.
Status: in_force

For the purposes of the tax imposed by this part, the portion of Utah taxable income derived from or attributable to sources within this state shall be determined in accordance with Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions and Part 4, Combined Reporting.
Utah Code § 59-2-303.1 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-303.1
§ 59-2-303.1. Mandatory cyclical appraisals.
Status: in_force

(1) For purposes of this section: (a) "Mass appraisal system" means a computer assisted mass appraisal system that: (i) a county assessor uses to value real property; and (ii) includes at least the following system features: (A) has the ability to update all parcels of real property located within the county each year; (B) can be programmed with specialized criteria; (C) provides uniform and equal treatment of parcels within the same class of real property throughout the county; and (D) annually updates all parcels of residential real property within the county using accepted valuation methodologies as determined by rule. (b) "Property review date" means the date a county assessor completes a detailed review of the property characteristics of a parcel of real property in accordance with Subsection (3)(a). (2) (a) The county assessor shall annually update property values of property as provided in Section 59-2-301 based on a systematic review of current market data. (b) The county assessor shall conduct the annual update described in Subsection (2)(a) by using a mass appraisal system. (c) The county assessor and the commission shall jointly certify that the county's mass appraisal system meets the requirements: (i) described in Subsection (1)(b); and (ii) of the commission. (3) (a) In addition to the requirements in Subsection (2), the county assessor shall complete a detailed review of property characteristics for each property at least once every five years. (b) The county assessor shall maintain on the county's mass appraisal system, a record of the last property review date for each parcel of real property located within the county assessor's county. (c) (i) The county assessor shall maintain on the county's mass appraisal system a parcel's property tax class or category that is used for the purpose of property tax assessment on the annual assessment date. (ii) The classifications or categories of real property under Subsection (3)(c)(i) shall include, at minimum: (A) primary residential; (B) commercial; (C) vacant land; (D) secondary residential; and (E) non-taxable. (iii) The classifications or categories of real property used by the county assessor, and the classification or category applied to a specific parcel, is public information. (4) (a) The county assessor shall prepare a five-year plan to comply with the requirements of Subsections (2) and (3). (b) The plan shall be available in the county assessor's office for review by the public upon request. (c) The plan shall be annually reviewed and revised as necessary. (5) (a) A county assessor shall create, maintain, and regularly update a database containing the following information that the county assessor may use to enhance the county's ability to accurately appraise and assess property on an annual basis: (i) fee and other appraisals; (ii) property characteristics and features; (iii) property surveys; (iv) sales data; and (v) any other data or information on sales, studies, transfers, changes to property, or property characteristics. (b) A county assessor may provide access to the information in the database to another county assessor that requests assistance in accordance with Section 59-2-303.
Utah Code § 59-12-805 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-805
§ 59-12-805. Distribution of money collected from rural city hospital tax.
Status: in_force

(1) Except as provided in Subsection 59-12-804(5) and Subsection (2), all money collected from a tax under Section 59-12-804 shall be distributed quarterly by the city legislative body to rural city hospitals. (2) If there is more than one rural city hospital in a city, the money collected from a tax under Section 59-12-804 shall be distributed as determined by the city legislative body.
Utah Code § 59-7-203 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-203
§ 59-7-203. Computation of Utah taxable income.
Status: in_force

For purposes of the tax imposed by this part, Utah taxable income shall be determined in accordance with Part 1, Corporate Tax Generally, except that wherever the date December 31, 1930 appears, the date December 31, 1958 shall be substituted, and wherever the date January 1, 1931 appears, the date January 1, 1959 shall be substituted.
Utah Code § 59-2-802 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-802
§ 59-2-802. Statement of commission transmitted to county auditors -- Contents of statement -- Duties of auditors -- Change of assessment prohibited.
Status: in_force

(1) The commission shall, before June 8, annually transmit to the county auditor of each county to which an apportionment has been made a statement showing: (a) the property assessed; (b) the value of the property, as fixed and apportioned to the tax areas; and (c) the aggregate amount of taxable value placed in dispute in accordance with Section 59-2-1007. (2) The county auditor shall enter the: (a) statement on the county assessment roll or book; and (b) amount of the assessment apportioned to the county in the column of the assessment book or roll which shows for the county the total taxable value of all property. (3) A county board of equalization may not change any assessment fixed by the commission.
Utah Code § 59-10-207 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-207
§ 59-10-207. Share of a nonresident estate or trust and beneficiaries in state taxable income.
Status: in_force

(1) The following shall be determined as provided in this section: (a) the share of a nonresident estate or trust or a nonresident beneficiary of a nonresident estate or trust in an item of income, gain, loss, or deduction that constitutes distributable net income; and (b) for purposes of Section 59-10-116, the share of a nonresident beneficiary of any estate or trust in estate or trust income, gain, loss, or deduction. (2) (a) The modifications described in Sections 59-10-202 and 59-10-210 shall be added to or subtracted from the amount of an item of income, gain, loss, or deduction that constitutes distributable net income to the extent the item relates to an item of income, gain, loss, or deduction that also constitutes distributable net income. (b) A modification may not be made under this section if the modification duplicates an item already reflected in distributable net income. (3) (a) The amount determined under Subsection (2)(a) shall be allocated among the estate or trust and the beneficiaries of the estate or trust, including a resident beneficiary, in proportion to the estate's, trust's, or beneficiary's share of distributable net income. (b) An amount allocated in accordance with Subsection (3)(a) has the same character as for federal income tax purposes. (4) (a) If an estate or trust does not have distributable net income for the taxable year, the share of each beneficiary in the amount determined under Subsection (2)(a) shall be in proportion to the beneficiary's share of the estate or trust income for that taxable year, under state law or the terms of the governing instrument, that is required to be distributed currently and any other amounts of that income distributed in that taxable year. (b) For purposes of this Subsection (4), any balance of net income shall be allocated to the estate or trust. (5) (a) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule establish one or more other methods of determining the shares of a beneficiary and of an estate or trust in: (i) income derived from sources in this state; and (ii) modifications related to income, gain, loss, or deduction. (b) A fiduciary may elect to use a method allowed by this Subsection (5) only if the allocation of a share under Subsection (3) or (4): (i) results in an inequity in the allocation; and (ii) the inequity described in Subsection (5)(b)(i) is substantial: (A) in amount; and (B) in relation to the total amount of the modifications described in Subsection (2)(a).
Utah Code § 59-12-2103 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2103
§ 59-12-2103. Imposition of tax -- Base -- Rate -- Expenditure of revenue collected from the tax -- Administration, collection, and enforcement of tax by commission -- Administrative charge -- Enactment or repeal of tax -- Annexation -- Notice.
Status: in_force

(1) (a) As used in this section, "eligible city or town" means a city or town that imposed a tax under this part on July 1, 2016. (b) Subject to the other provisions of this section and except as provided in Subsection (2) or (3), the legislative body of an eligible city or town may impose a sales and use tax of up to .20% on the transactions: (i) described in Subsection 59-12-103(1); and (ii) within the city or town. (c) A city or town legislative body that imposes a tax under Subsection (1)(b) shall expend the revenue collected from the tax for the same purposes for which the city or town may expend the city's or town's general fund revenue. (d) For purposes of this Subsection (1), the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215. (2) (a) A city or town legislative body may not impose a tax under this section on: (i) the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104; and (ii) except as provided in Subsection (2)(b), amounts paid or charged for food and food ingredients. (b) A city or town legislative body imposing a tax under this section shall impose the tax on the purchase price or sales price for amounts paid or charged for food and food ingredients if the food and food ingredients are sold as part of a bundled transaction attributable to food and food ingredients and tangible personal property other than food and food ingredients. (3) An eligible city or town may impose a tax under this part until no later than June 30, 2030. (4) The commission shall transmit revenue collected within a city or town from a tax under this part: (a) to the city or town legislative body; (b) monthly; and (c) by electronic funds transfer. (5) (a) Except as provided in Subsection (5)(b), the commission shall administer, collect, and enforce a tax under this part in accordance with: (i) the same procedures used to administer, collect, and enforce the tax under: (A) Part 1, Tax Collection; or (B) Part 2, Local Sales and Use Tax Act; and (ii) Chapter 1, General Taxation Policies. (b) A tax under this part is not subject to Subsections 59-12-205(2) and (4) through (6). (6) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from a tax under this part. (7) (a) (i) Except as provided in Subsection (7)(b) or (c), if, on or after January 1, 2009, a city or town 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 (7)(a)(i) from the city or town. (ii) The notice described in Subsection (7)(a)(i)(B) shall state: (A) that the city or town will enact or repeal a tax or change the rate of the tax under this part; (B) the statutory authority for the tax described in Subsection (7)(a)(ii)(A); (C) the effective date of the tax described in Subsection (7)(a)(ii)(A); and (D) if the city or town enacts the tax or changes the rate of the tax described in Subsection (7)(a)(ii)(A), the rate of the tax. (b) (i) If the billing period for a transaction begins before the enactment of the tax or the tax rate increase under Subsection (1), the enactment of the tax or the tax rate increase takes effect on the first day of the first billing period that begins on or after the effective date of the enactment of the tax or the tax rate increase. (ii) If the billing period for a transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under Subsection (1), the repeal of the tax or the tax rate decrease 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. (c) (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 (7)(a)(i) 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 the tax under Subsection (7)(a)(i). (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (d) (i) Except as provided in Subsection (7)(e) or (f), if, for an annexation that occurs on or after January 1, 2009, the annexation will result in the enactment, repeal, or change in the rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take effect: (A) on the first day of a calendar quarter; and (B) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (7)(d)(ii) from the city or town that annexes the annexing area. (ii) The notice described in Subsection (7)(d)(i)(B) shall state: (A) that the annexation described in Subsection (7)(d)(i)(B) will result in the 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 (7)(d)(ii)(A); (C) the effective date of the tax described in Subsection (7)(d)(ii)(A); and (D) if the city or town enacts the tax or changes the rate of the tax described in Subsection (7)(d)(ii)(A), the rate of the tax. (e) (i) If the billing period for a transaction begins before the effective date of the enactment of the tax or a tax rate increase under Subsection (1), the enactment of a tax or a tax rate increase takes effect on the first day of the first billing period that begins on or after the effective date of the enactment of the tax or the tax rate increase. (ii) If the billing period for a transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under Subsection (1), the repeal of the tax or the tax rate decrease 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. (f) (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 (7)(d)(i) 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 under Subsection (7)(d)(i). (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale."
Utah Code § 59-1-1303 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1303
§ 59-1-1303. Taxpayer disclosure of reportable transactions.
Status: in_force

(1) A taxpayer is subject to this section for each taxable year in which: (a) the taxpayer participates in a reportable transaction; (b) the taxpayer: (i) is included in a federal consolidated return under Sections 1501 and 1504(b), Internal Revenue Code; and (ii) participates in a reportable transaction; or (c) the taxpayer is a member of a group that: (i) is a unitary group; and (ii) participates in a reportable transaction. (2) (a) A taxpayer described in Subsection (1) shall disclose a reportable transaction to the commission in a manner required by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (b) If a taxpayer described in Subsection (1) is required to file a disclosure statement under 26 C.F.R. Sec. 1.6011-4, the taxpayer shall provide the commission a copy of that disclosure statement in a manner required by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (3) (a) For a listed transaction entered into on or after January 1, 2004, but on or before December 31, 2006, a disclosure statement required by this section shall be attached to: (i) (A) the taxpayer's income tax return for the taxable year beginning on or after January 1, 2007, but beginning on or before December 31, 2007; and (B) any amended income tax return that the taxpayer files for the taxable year beginning on or after January 1, 2007, but beginning on or before December 31, 2007; and (ii) subject to Subsection (3)(b): (A) the taxpayer's income tax return for any taxable year after the taxable year beginning on or after January 1, 2007, but beginning on or before December 31, 2007, for which there is a reduction in income tax as a result of the listed transaction; and (B) any amended income tax return for any taxable year after the taxable year beginning on or after January 1, 2007, but beginning on or before December 31, 2007, for which there is a reduction in income tax as a result of the listed transaction. (b) For purposes of Subsection (3)(a)(ii), a reduction in income tax as a result of a listed transaction includes a loss, credit, or deduction if the loss, credit, or deduction results from a listed transaction that is carried forward or carried back. (4) For a reportable transaction entered into on or after January 1, 2004, a disclosure statement required by this section shall be attached to an amended income tax return filed on or after January 1, 2007, if the filing of the amended income tax return reflects a determination by the Internal Revenue Service of the federal income tax treatment of the reportable transaction. (5) (a) For a reportable transaction entered into on or after January 1, 2007, a disclosure statement required by this section shall be attached to: (i) (A) the taxpayer's income tax return for the taxable year during which the transaction was entered into; and (B) any amended income tax return that the taxpayer files for the taxable year during which the transaction was entered into; and (ii) subject to Subsection (5)(b): (A) the taxpayer's income tax return for any taxable year after the taxable year during which the transaction was entered into, for which there is a reduction in income tax as a result of the reportable transaction; and (B) any amended income tax return for any taxable year after the taxable year during which the transaction was entered into, for which there is a reduction in income tax as a result of the reportable transaction. (b) For purposes of Subsection (5)(a)(ii), a reduction in income tax as a result of a reportable transaction includes a loss, credit, or deduction if the loss, credit, or deduction results from a reportable transaction that is carried forward or carried back.
Utah Code § 59-15-108 — Utah Code / Title 59 / Chapter 59-15 / § 59-15-108
§ 59-15-108. Construction and equipment of establishments.
Status: in_force

No brewery or other establishment may be constructed or equipped in a manner which facilitates any breach of this chapter or the rules of the Alcoholic Beverage Services Commission or State Tax Commission. Any structure or equipment in violation of this section shall be removed by order of the Alcoholic Beverage Control Commission or the State Tax Commission.
Utah Code § 59-2-1705 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1705
§ 59-2-1705. Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien -- Interest -- Notice -- Collection -- Distribution.
Status: in_force

(1) Except as provided in this section or Section 59-2-1710, land that is withdrawn from this part is subject to a rollback tax imposed as provided in this section. (2) (a) An owner shall notify the county assessor that land is withdrawn from this part within 120 days after the day on which the land is withdrawn from this part. (b) An owner who fails to notify the county assessor under Subsection (2)(a) that land is withdrawn from this part is subject to a penalty equal to the greater of: (i) $10; or (ii) 2% of the rollback tax due for the last year of the rollback period. (3) (a) The county assessor shall determine the amount of the rollback tax by computing the difference for the rollback period described in Subsection (3)(b) between: (i) the tax paid while the land was assessed under this part; and (ii) the tax that would have been paid had the property not been assessed under this part. (b) For purposes of this section, the rollback period is a time period that: (i) begins on the later of: (A) except as provided in Subsection (3)(c), the date the land is first assessed under this part; or (B) five years preceding the day on which the county assessor mails the notice required by Subsection (5); and (ii) ends the day on which the county assessor mails the notice required by Subsection (5). (c) For land that was previously assessed under Part 5, Farmland Assessment Act, the date described in Subsection (3)(b)(i)(A) is the date the land was first assessed under Part 5, Farmland Assessment Act, unless the land was subject to a rollback tax imposed under Section 59-2-506. (4) (a) The county treasurer shall: (i) collect the rollback tax; and (ii) after the rollback tax is paid, certify to the county recorder that the rollback tax lien on the property has been satisfied by: (A) preparing a document that certifies that the rollback tax lien on the property has been satisfied; and (B) providing the document described in Subsection (4)(a)(ii)(A) to the county recorder for recording. (b) The county treasurer shall pay 100% of the rollback tax collected under this section to the county, which the county shall deposit and use in accordance with Section 17-41-602. (5) (a) The county assessor shall mail to an owner of the land that is subject to a rollback tax a notice that: (i) the land is withdrawn from this part; (ii) the land is subject to a rollback tax under this section; and (iii) the rollback tax is delinquent if the owner of the land does not pay the tax on or before the due date listed on the notice described in this Subsection (5)(a). (b) (i) The rollback tax is due and payable within 60 days after the day on which the county assessor mails the notice required by Subsection (5)(a). (ii) Subject to Subsection (7), the rollback tax is delinquent if an owner of the land that is withdrawn from this part does not pay the rollback tax on or before the due date listed on the notice described in Subsection (5)(a). (6) (a) Subject to Subsection (6)(b), the rollback tax and interest imposed under Subsection (7) are a lien on the land assessed under this part. (b) The lien described in Subsection (6)(a) shall: (i) arise upon the imposition of the rollback tax under this section; (ii) end on the day on which the rollback tax and interest imposed under Subsection (7) are paid in full; and (iii) relate back to the first day of the rollback period described in Subsection (3)(b). (7) (a) A delinquent rollback tax under this section shall accrue interest: (i) from the date of delinquency until paid; and (ii) at the interest rate established under Section 59-2-1331 and in effect on January 1 of the year in which the delinquency occurs. (b) The county treasurer shall include in the notice required by Section 59-2-1317 a rollback tax that is delinquent on September 1 of any year and interest calculated on that delinquent amount through November 30 of the year in which the county treasurer provides the notice under Section 59-2-1317. (8) (a) Land that becomes ineligible for assessment under this part only as a result of an amendment to this part is not subject to the rollback tax if the owner of the land notifies the county assessor, in accordance with Subsection (2), that the land is withdrawn from this part. (b) Land described in Subsection (8)(a) that is withdrawn from this part as a result of an event other than an amendment to this part, whether voluntary or involuntary, is subject to the rollback tax. (9) Except as provided in Section 59-2-1710, land that becomes exempt from taxation under Utah Constitution, Article XIII, Section 3, is not subject to the rollback tax if the land meets the requirements of Section 59-2-1703 to be assessed under this part.
Utah Code § 59-2-306.5 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-306.5
§ 59-2-306.5. Valuation of personal property of telecommunications service provider -- Reporting information to counties.
Status: in_force

(1) As used in this section, "program manager" means the same as that term is defined in Section 59-2-1601. (2) A telecommunications service provider shall provide to the program manager a signed statement setting forth all of the personal property that the telecommunications service provider owns, possesses, manages, or has under the telecommunications service provider's control in the state. (3) The signed statement: (a) may be requested by the program manager on or before January 31 of each year; (b) shall itemize each item of personal property that the telecommunications service provider owns, possesses, manages, or has under the telecommunications service provider's control: (i) by county and by tax area; and (ii) for the tax year that began on January 1; and (c) shall be submitted: (i) annually on or before March 31; and (ii) electronically in a form the commission approves. (4) (a) Except where an estimate is made in accordance with Subsection 59-2-307(4)(b)(i)(C), the program manager shall value each item of personal property of a telecommunications service provider according to the personal property valuation guides and schedules the commission establishes. (b) (i) Between March 31 and May 31 of each year: (A) the program manager may communicate with a telecommunications service provider to address any inconsistency or error in the filed signed statement; and (B) the telecommunications service provider may file an amended signed statement with the program manager regarding the items agreed to by the program manager and the telecommunications service provider. (ii) The communication described in this Subsection (4)(b) is in addition to the audit authority provided by this chapter. (c) On or before May 31 of each year, the program manager shall: (i) forward to each county information about the total value of personal property of each telecommunications service provider within the county, by tax area, including a listing of personal property that is exempt; and (ii) issue a tax notice to each telecommunications service provider listing the tax due to each county, by tax area. (d) On or before June 30 of each year, a telecommunications service provider shall pay to the county the tax due on the tax notice. (e) A telecommunications service provider may appeal the valuation of personal property to the county on or before the later of: (i) July 30 of the year the program manager requests a statement described in Subsection (3)(a); or (ii) 60 days after mailing of a tax notice. (5) The program manager shall forward to each county information about the total value of personal property of each telecommunications service provider within the county. (6) If a signed statement filed in accordance with this section discloses real property, the program manager shall send a copy of the signed statement to the county in which the property is located.
Utah Code § 59-22-203 — Utah Code / Title 59 / Chapter 59-22 / § 59-22-203
§ 59-22-203. Requirements.
Status: in_force

(1) Any tobacco product manufacturer selling cigarettes to consumers within the State (whether directly or through a distributor, retailer or similar intermediary or intermediaries) after the date of enactment of this Act shall do one of the following: (a) become a participating manufacturer (as that term is defined in Section II(jj) of the Master Settlement Agreement) and generally perform its financial obligations under the Master Settlement Agreement; or (b) place into a qualified escrow fund by April 15 of the year following the year in question the following amounts (as such amounts are adjusted for inflation): (i) 1999: $.0094241 per unit sold after the date of enactment of this Act; (ii) 2000: $.0104712 per unit sold; (iii) for each of 2001 and 2002: $.0136125 per unit sold; (iv) for each of 2003 through 2006: $.0167539 per unit sold; and (v) for each of 2007 and each year thereafter: $.0188482 per unit sold. (2) A tobacco product manufacturer that places funds into escrow pursuant to Subsection (1)(b) shall receive the interest or other appreciation on such funds as earned. Such funds themselves shall be released from escrow only under the following circumstances: (a) to pay a judgment or settlement on any released claim brought against such tobacco product manufacturer by the State or any releasing party located or residing in the State. Funds shall be released from escrow under this Subsection (2)(a): (i) in the order in which they were placed into escrow; and (ii) only to the extent and at the time necessary to make payments required under such judgment or settlement; (b) to the extent that a tobacco product manufacturer establishes that the amount it was required to place into escrow on account of units sold in the State in a particular year was greater than the Master Settlement Agreement payments, as determined pursuant to Section IX(i) of that Agreement including after final determination of all adjustments, that such manufacturer would have been required to make on account of such units sold had it been a participating manufacturer, the excess shall be released from escrow and revert back to such tobacco product manufacturer; or (c) to the extent not released from escrow under Subsection (2)(a) or (b), funds shall be released from escrow and revert back to such tobacco product manufacturer 25 years after the date on which they were placed into escrow. (3) Each tobacco product manufacturer that elects to place funds into escrow pursuant to Subsection (1)(b) shall annually certify to the commission that it is in compliance with Subsection (1)(b) and Subsection (2). The commission may bring a civil action on behalf of the State against any tobacco product manufacturer that fails to place into escrow the funds required under Subsection (1)(b) and Subsection (2). Any tobacco product manufacturer that fails in any year to place into escrow the funds required under this Subsection (1)(b) and Subsection (2) shall: (a) be required within 15 days to place such funds into escrow as shall bring it into compliance with Subsection (1)(b) and Subsection (2). The court, upon a finding of a violation of Subsection (1)(b) or Subsection (2), may impose a civil penalty to be paid to the General Fund in an amount not to exceed 5% of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed 100% of the original amount improperly withheld from escrow; (b) in the case of a knowing violation, be required within 15 days to place such funds into escrow as shall bring it into compliance with Subsection (1)(b) and Subsection (2). The court, upon a finding of a knowing violation of Subsection (1)(b) or Subsection (2), may impose a civil penalty to be paid to the General Fund of the State in an amount not to exceed 15% of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed 300% of the original amount improperly withheld from escrow; and (c) in the case of a second knowing violation, be prohibited from selling cigarettes to consumers within the State (whether directly or through a distributor, retailer or similar intermediary) for a period not to exceed 2 years. (4) Each failure to make an annual deposit required under Subsection (1)(b) shall constitute a separate violation. (5) A court shall award the State its costs and attorneys fees incurred in bringing any action in which the State establishes that a tobacco product manufacturer has violated this section.
Utah Code § 59-1-808 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-808
§ 59-1-808. Interaudit provisions to apply.
Status: in_force

Article VIII of the Multistate Tax Compact relating to interaudits shall be in force in and with respect to this state.
Utah Code § 59-10-1032 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1032
§ 59-10-1032. Nonrefundable tax credit for employment of a person who is homeless.
Status: in_force

(1) As used in this section: (a) "Eligible employer" means a person who receives a tax credit certificate from the Department of Workforce Services in accordance with Title 35A, Chapter 5, Part 3, Tax Credit for Employment of Persons Who Are Homeless Act. (b) "Person who is homeless" is as defined in Section 35A-5-302. (2) Subject to the other provisions of this section, an eligible employer that is a claimant, estate, or trust may claim a nonrefundable tax credit as provided in this section against a tax under this chapter. (3) The tax credit under this section is the amount of tax credit listed on a tax credit certificate that the Department of Workforce Services issues to an employer for a taxable year under Title 35A, Chapter 5, Part 3, Tax Credit for Employment of Persons Who Are Homeless Act. (4) An eligible employer may carry forward a tax credit under this section for a period that does not exceed the next five taxable years if: (a) the eligible employer is allowed to claim a tax credit under this section; and (b) the amount of the tax credit exceeds the eligible employer's tax liability under this chapter for that taxable year. (5) An eligible employer shall retain a tax credit certificate the eligible employer receives from the Department of Workforce Services for the same time period a person is required to keep books and records under Section 59-1-1406.
Utah Code § 59-1-1714 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1714
§ 59-1-1714. Amount levied or released in error -- Rulemaking authority.
Status: in_force

(1) If the commission levies an amount in error, the commission shall: (a) pay the cost of a depository institution charge incurred as a result of the levy; or (b) if a person other than the commission pays the depository institution charge, reimburse the person for the depository institution charge incurred as a result of the levy. (2) If a depository institution releases an amount in an account holder's account to the commission in error, the commission shall return the amount to the depository institution by electronic means for deposit into the account holder's account. (3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules prescribing: (a) what constitutes levying or releasing an amount in error; and (b) the depository institution charges the commission shall pay.
Utah Code § 59-12-2208 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2208
§ 59-12-2208. Legislative body approval requirements -- Notice -- Voter approval requirements.
Status: in_force

(1) Subject to the other provisions of this section, before imposing a sales and use tax under this part, a county, city, or town legislative body shall: (a) obtain approval to impose the sales and use tax from a majority of the members of the county, city, or town legislative body; and (b) submit an opinion question to the county's, city's, or town's registered voters voting on the imposition of the sales and use tax so that each registered voter has the opportunity to express the registered voter's opinion on whether a sales and use tax should be imposed under this section. (2) The opinion question required by this section shall state:"Shall (insert the name of the county, city, or town), Utah, be authorized to impose a (insert the tax rate of the sales and use tax) sales and use tax for (list the purposes for which the revenues collected from the sales and use tax shall be expended)?" (3) (a) Subject to Subsection (3)(b), the election required by this section shall be held: (i) at a regular general election conducted in accordance with the procedures and requirements of Title 20A, Election Code, governing regular general elections; or (ii) at a municipal general election conducted in accordance with the procedures and requirements of Section 20A-1-202. (b) (i) Subject to Subsection (3)(b)(ii), the county clerk of the county in which the opinion question required by this section will be submitted to registered voters shall: (A) provide notice for the county, city, or town, as a class A notice under Section 63G-30-102, for at least 15 days before the date of the election; and (B) prepare an affidavit of that posting, showing a copy of the notice and the places where the notice was posted. (ii) The notice under Subsection (3)(b)(i) shall: (A) state that an opinion question will be submitted to the county's, city's, or town's registered voters voting on the imposition of a sales and use tax under this section so that each registered voter has the opportunity to express the registered voter's opinion on whether a sales and use tax should be imposed under this section; and (B) list the purposes for which the revenues collected from the sales and use tax shall be expended. (4) A county, city, or town that submits an opinion question to registered voters under this section is subject to Section 20A-11-1203. (5) Subject to Section 59-12-2209, if a county, city, or town legislative body determines that a majority of the county's, city's, or town's registered voters voting on the imposition of a sales and use tax under this part have voted in favor of the imposition of the sales and use tax in accordance with this section, the county, city, or town legislative body shall impose the sales and use tax. (6) If, after imposing a sales and use tax under this part, a county, city, or town legislative body seeks to impose a tax rate for the sales and use tax that exceeds or is less than the tax rate stated in the opinion question described in Subsection (2) or repeals the tax rate stated in the opinion question described in Subsection (2), the county, city, or town legislative body shall: (a) obtain approval from a majority of the members of the county, city, or town legislative body to impose a tax rate for the sales and use tax that exceeds or is less than the tax rate stated in the opinion question described in Subsection (2) or repeals the tax rate stated in the opinion question described in Subsection (2); and (b) in accordance with the procedures and requirements of this section, submit an opinion question to the county's, city's, or town's registered voters voting on the tax rate so that each registered voter has the opportunity to express the registered voter's opinion on whether to impose a tax rate for the sales and use tax that exceeds or is less than the tax rate stated in the opinion question described in Subsection (2) or repeal the tax rate stated in the opinion question described in Subsection (2).
Utah Code § 59-10-516 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-516
§ 59-10-516. Filing extension -- Payment of tax -- Penalty -- Foreign residency.
Status: in_force

(1) (a) The commission shall allow a taxpayer an extension of time for filing a return. (b) Except as provided in Subsection (1)(c): (i) for a return filed by a taxpayer except for a partnership, the extension described in Subsection (1)(a) may be up to six months; and (ii) for a return filed by a partnership, the extension described in Subsection (1)(a) may be up to five months. (c) For a taxable year beginning on or after January 1, 2019, but beginning on or before December 31, 2019, a taxpayer may receive an extension described in Subsection (1)(a) for the time period that ends on the last day of the extension to file the taxpayer's federal income tax return. (2) The commission may not impose a penalty under Section 59-1-401 during the extension period described in Subsection (1) on: (a) a pass-through entity, if the pass-through entity, on or before the return due date described in Section 59-10-514, pays or withholds the tax on behalf of a pass-through entity taxpayer; or (b) a taxpayer other than a taxpayer described in Subsection (2)(a), if the taxpayer pays, on or before the return due date described in Section 59-10-514, an amount equal to the lesser of: (i) 90% of the total tax reported on the return for the current taxable year; or (ii) 100% of the total tax liability for the taxable year immediately preceding the current taxable year. (3) If a taxpayer fails to meet the requirements of Subsection (2), the commission may apply to the total balance due a penalty as provided in Section 59-1-401. (4) If a federal income tax return filing is lawfully delayed pending a determination of qualification for a federal tax exemption due to residency outside of the United States, a taxpayer shall file a return within 30 days after that determination is made.
Utah Code § 59-5-103.1 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-103.1
§ 59-5-103.1. Valuation of oil or gas -- Deductions.
Status: in_force

(1) (a) For purposes of the tax imposed under Section 59-5-102 and subject to Subsection (2), the value of oil or gas shall be determined at the first point closest to the well at which the fair market value for the oil or gas may be determined by: (i) a sale pursuant to an arm's-length contract; or (ii) for a sale other than a sale described in Subsection (1)(a)(i), comparison to other sales of oil or gas. (b) For purposes of determining the fair market value of oil or gas under this Subsection (1), a person subject to a tax under Section 59-5-102 may deduct: (i) all processing costs from the value of oil or gas, including processing costs attributable to the value of oil and gas that is exempt from taxation under Section 59-5-102; and (ii) except as provided in Subsection (1)(c), all transportation costs from the value of oil or gas, including transportation costs attributable to the value of oil and gas that is exempt from taxation under Section 59-5-102. (c) The deduction for transportation costs may not exceed 50% of the value of the oil or gas. (2) Subsection (1)(a)(ii) applies to a sale of oil or gas between: (a) a parent company and a subsidiary company; (b) companies wholly owned or partially owned by a common parent company; or (c) companies otherwise affiliated.
Utah Code § 59-12-1304 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1304
§ 59-12-1304. 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 § 59-2-909 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-909
§ 59-2-909. Time for adoption of levy -- County purpose requirement.
Status: in_force

The county legislative body of each county shall adopt a proposed or, if the tax rate is not more than the certified tax rate, a final tax rate on the taxable property of the county before June 22 to provide funds for county purposes.
Utah Code § 59-3-102 — Utah Code / Title 59 / Chapter 59-3 / § 59-3-102
§ 59-3-102. Definitions.
Status: in_force

As used in this chapter: (1) "Tax equivalent payment" means a payment required or authorized by statute to be made in lieu of ad valorem taxes on tax exempt property pursuant to a contract entered into under statutory authority and filed with the county assessor of the county in which the property is located. (2) "Tax equivalent property" means property on which any tax equivalent payment is made.
Utah Code § 59-27-103 — Utah Code / Title 59 / Chapter 59-27 / § 59-27-103
§ 59-27-103. Tax imposed on a sexually explicit business -- Tax imposed on an escort service.
Status: in_force

(1) A tax is imposed on a sexually explicit business equal to 10% of amounts paid to or charged by the sexually explicit business for the following transactions: (a) an admission fee; (b) a user fee; (c) a retail sale of tangible personal property made within the state; (d) a sale of: (i) food and food ingredients as defined in Section 59-12-102; or (ii) prepared food as defined in Section 59-12-102; (e) a sale of a beverage; and (f) any service. (2) (a) Except as provided in Subsection (2)(b), a tax is imposed on an escort service equal to 10% of amounts paid or charged by the escort service for any transaction that involves providing an escort to another individual. (b) Notwithstanding Subsection (2)(a), the tax imposed by Subsection (2)(a) does not apply to a transaction that is subject to the tax imposed in Subsection (1). (3) The tax imposed by this section: (a) may not be imposed on any sales and use tax collected or paid under Chapter 12, Sales and Use Tax Act; and (b) is subject to an agreement sales and use tax under Chapter 12, Sales and Use Tax Act. (4) The commission shall administer this chapter in accordance with Chapter 12, Part 1, Tax Collection.
Utah Code § 59-12-104.3 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-104.3
§ 59-12-104.3. Credit for certain repossessions of a motor vehicle.
Status: in_force

(1) (a) Subject to Subsections (2) and (3), a seller that collects a tax under this chapter on the sale of a motor vehicle may claim a credit for a tax under this chapter for a motor vehicle that: (i) has been repossessed; and (ii) that the seller resells. (b) A seller of a motor vehicle other than the seller that collects a tax under this chapter on the sale of that motor vehicle may claim a credit for a tax under this chapter: (i) for a motor vehicle that the seller: (A) repossessed; and (B) resells; and (ii) if the seller that collected the tax under this chapter on that motor vehicle: (A) is no longer doing business in this state; and (B) does not owe a tax under this chapter. (2) The amount of the credit allowed by Subsection (1) is equal to the product of: (a) the portion of the motor vehicle's purchase price that: (i) was subject to a tax under this chapter; and (ii) remains unpaid after the motor vehicle is resold; and (b) the sum of the tax rates imposed: (i) under this chapter; (ii) on the motor vehicle's purchase price; and (iii) on the date the motor vehicle was purchased by the person that owns the motor vehicle at the time of the repossession. (3) Except as provided in Subsection (4), if a seller recovers any portion of a motor vehicle's unpaid purchase price that is used to calculate a credit allowed by Subsection (1)(b), the seller shall report and remit a tax under this chapter to the commission: (a) on the portion of the motor vehicle's unpaid purchase price that: (i) the seller recovers; and (ii) is used to calculate the credit allowed by Subsection (1)(b); and (b) on a return filed for the time period for which the portion of the motor vehicle's unpaid purchase price is recovered. (4) A credit under this section may not be reduced by any amount of a motor vehicle's unpaid purchase price that a seller recovers as a result of reselling the vehicle, regardless of whether that amount is included in calculating a credit under this section.
Utah Code § 59-7-804 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-804
§ 59-7-804. Transition rule -- Net loss carryforwards.
Status: in_force

Net operating losses shall be recognized to the extent recognized for federal purposes even if incurred prior to the effective date of this part.
Utah Code § 59-12-810 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-810
§ 59-12-810. Purchaser relief from liability.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if: (i) the purchaser's seller or certified service provider relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement; or (ii) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement. (b) For purposes of Subsection (1)(a), a purchaser is not relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if the purchaser's, the purchaser's seller's, or the purchaser's certified service provider's reliance on incorrect data provided by the commission is as a result of conduct that is: (i) fraudulent; (ii) intentional; or (iii) willful. (2) In addition to the relief from a penalty described in Subsection (1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a tax due under this part or an underpayment if: (a) the purchaser's seller or certified service provider relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition; or (b) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition.
Utah Code § 59-10-1107 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1107
§ 59-10-1107. Refundable economic development tax credit.
Status: in_force

(1) As used in this section: (a) "Business entity" means a claimant, estate, or trust that meets the definition of "business entity" as defined in Section 63N-2-103. (b) "Incremental job" means the same as that term is defined in Section 63N-1a-102. (c) "New state revenue" means the same as that term is defined in Section 63N-1a-102. (d) "Office" means the Governor's Office of Economic Development created in Section 63N-1a-301. (2) Subject to the other provisions of this section, a business entity may claim a refundable tax credit for economic development. (3) The tax credit under this section is the amount listed as the tax credit amount on the tax credit certificate that the office issues to the business entity for the taxable year. (4) (a) In accordance with any rules prescribed by the commission under Subsection (4)(b), the commission shall make a refund to a business entity that claims a tax credit under this section if the amount of the tax credit exceeds the business entity's tax liability for a taxable year. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing procedures for making a refund to a business entity as required by Subsection (4)(a). (5) (a) 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 Revenue and Taxation Interim Committee by electronic means: (i) the amount of tax credit the office grants to each taxpayer for each calendar year; (ii) the criteria the office uses in granting a tax credit; (iii) the new state revenue generated by each taxpayer for each calendar year; (iv) estimates for each of the next three calendar years of the following: (A) the amount of tax credits that the office will grant; (B) the amount of new state revenue that will be generated; and (C) the number of new incremental jobs within the state that will be generated; (v) the information contained in the office's latest report under Section 63N-2-106; and (vi) any other information that the Revenue and Taxation Interim Committee requests. (b) In providing the information described in Subsection (5)(a), the office shall redact information that identifies a recipient of a tax credit under this section. (c) If, notwithstanding the redactions made under Subsection (5)(b), reporting the information described in Subsection (5)(a) 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) in the aggregate for all taxpayers that receive the tax credit under this section.
Utah Code § 59-10-123 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-123
§ 59-10-123. Accounting method.
Status: in_force

(1) For purposes of a tax imposed by this chapter, a resident or nonresident individual's or resident or nonresident estate's or trust's method of accounting shall be the same as the method of accounting the resident or nonresident individual or resident or nonresident estate or trust uses for federal income tax purposes. (2) If a resident or nonresident individual's or resident or nonresident estate's or trust's method of accounting is changed for federal income tax purposes, the resident or nonresident individual's or resident or nonresident estate's or trust's method of accounting shall be changed in the same manner: (a) for purposes of a tax imposed by this chapter; and (b) for any taxable year for which the change in the method of accounting is made for federal income tax purposes.
Utah Code § 59-15-107 — Utah Code / Title 59 / Chapter 59-15 / § 59-15-107
§ 59-15-107. Report -- Effect of failure to file.
Status: in_force

If any person who is liable for the tax and is required by this chapter or by the rules of the commission to file a report with respect to the beer tax or to file a report which contains information required to determine the amount of beer tax, fails, neglects, or refuses to file the report, the commission shall estimate the amount of beer upon which the tax is payable, and assess the tax.
Utah Code § 59-14-902 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-902
§ 59-14-902. Authorization for remote retail sale of a cigar or pipe tobacco.
Status: in_force

1/1/2027 (1) A retailer may make a remote retail sale of a cigar or pipe tobacco in this state if the retailer: (a) subject to Section 59-14-903, complies with the licensing and bonding requirements of this part; (b) subject to Subsection (3), collects and remits the sales and use taxes due under Chapter 12, Sales and Use Tax Act; (c) reports to the commission, on a quarterly basis after remote retail sales of cigars or pipe tobacco begin: (i) the number of remote retail sales of cigars or pipe tobacco; and (ii) the gross sales amount; (d) subject to Section 59-14-904, collects and remits the tax imposed by this part; (e) complies with the age and access requirements for cigars or pipe tobacco described in Section 10-8-47 and Title 76, Chapter 9, Part 11, Cigarettes, Tobacco, and Psychotoxic Chemical Solvents; (f) uses an age verification system; and (g) requires an individual 21 years old or older to sign for delivery and to take possession of the cigar or pipe tobacco. (2) A remote seller may not: (a) make a remote retail sale of any product containing nicotine or tobacco that is not a cigar or pipe tobacco; or (b) make a face-to-face sale that would be permitted under: (i) Section 59-14-201 without a license described in Section 59-14-201; (ii) Section 59-14-301 without a license described in Section 59-14-301; or (iii) Section 59-14-803 without a license described in Section 59-14-803. (3) A remote seller shall obtain a sales and use tax license and collect and remit the applicable sales and use tax in accordance with Chapter 12, Sales and Use Tax Act, if the remote seller meets the requirements of Subsection 59-12-107(2). (4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to establish a mechanism for a person to report a perceived violation of this section.
Utah Code § 59-34-103 — Utah Code / Title 59 / Chapter 59-34 / § 59-34-103
§ 59-34-103. Exemptions.
Status: in_force

Payment of the Boating Grant Tax, as created in Section 59-34-102, under this chapter is not required for: (1) a vessel owned by a government entity and being operated within the scope of the government entity's duties; (2) a vessel that: (a) is already covered by a valid registration issued by vessel's nonresident owner's resident state; and (b) has not been within the state of Utah in excess of 60 days of the calendar year; (3) a vessel from a country other than the United States temporarily using the waters of this state; or (4) a ship's lifeboat.
Utah Code § 59-2-1004.5 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1004.5
§ 59-2-1004.5. Valuation adjustment for decrease in taxable value caused by a natural disaster.
Status: in_force

(1) For purposes of this section: (a) "Natural disaster" means: (i) an explosion; (ii) fire; (iii) a flood; (iv) a storm; (v) a tornado; (vi) winds; (vii) an earthquake; (viii) lightning; (ix) any adverse weather event; or (x) any event similar to an event described in this Subsection (1), as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (b) "Natural disaster damage" means any physical harm to property caused by a natural disaster. (2) Except as provided in Subsection (3), if, during a calendar year, property sustains a decrease in taxable value that is caused by natural disaster damage, the owner of the property may apply to the county board of equalization for an adjustment in the taxable value of the owner's property as provided in Subsection (4). (3) An owner may not receive the valuation adjustment described in this section if the decrease in taxable value described in Subsection (2) is: (a) due to the intentional action or inaction of the owner; or (b) less than 30% of the taxable value of the property described in Subsection (2) before the decrease in taxable value described in Subsection (2). (4) (a) To receive the valuation adjustment described in Subsection (2), the owner of the property shall file an application for the valuation adjustment with the county board of equalization on or before the later of: (i) the deadline described in Subsection 59-2-1004(3); or (ii) 45 days after the day on which the natural disaster damage described in Subsection (2) occurs. (b) The county board of equalization shall hold a hearing: (i) within 30 days after the day on which the county board of equalization receives the application described in Subsection (4)(a); and (ii) following the procedures and requirements of Section 59-2-1001. (c) At the hearing described in Subsection (4)(b), the applicant shall have the burden of proving, by a preponderance of the evidence: (i) that the property sustained a decrease in taxable value, that: (A) was caused by natural disaster damage; and (B) is at least 30% of the taxable value of the property described in this Subsection (4)(c)(i) before the decrease in taxable value described in this Subsection (4)(c)(i); (ii) the amount of the decrease in taxable value described in Subsection (4)(c)(i); and (iii) that the decrease in taxable value described in Subsection (4)(c)(i) is not due to the action or inaction of the applicant. (d) If the county board of equalization determines that the applicant has met the burden of proof described in Subsection (4)(c), the county board of equalization shall reduce the valuation of the property described in Subsection (4)(c)(i) by an amount equal to the decrease in taxable value of the property multiplied by the percentage of the calendar year remaining after the natural disaster damage occurred. (e) The decision of the board of equalization shall be provided to the applicant, in writing, within 30 days after the day on which the county board of equalization concludes the hearing described in Subsection (4)(b). (5) An applicant that is dissatisfied with a decision of the county board of equalization under this section may appeal that decision under Section 59-2-1006.
Utah Code § 59-14-611 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-611
§ 59-14-611. Severability clause.
Status: in_force

If a court of competent jurisdiction finds that the provisions of this part and of the Model Tobacco Settlement Act conflict and cannot be harmonized, then the provisions of the Model Tobacco Settlement Act shall control. If any section, subsection, subdivision, paragraph, sentence, clause, or phrase of this part causes the Model Tobacco Settlement Act to no longer constitute a qualifying or model statute, as those terms are defined in the Master Settlement Agreement, then that portion of this part shall not be valid. If any section, subsection, subdivision, paragraph, sentence, clause, or phrase of this part is for any reason held to be invalid, unlawful, or unconstitutional, such decision shall not affect the validity of the remaining portions of this part.
Utah Code § 59-10-541 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-541
§ 59-10-541. Violations -- Civil and criminal penalties.
Status: in_force

(1) Every person who, without fraudulent intent, fails to make, render, sign, or verify any return, or to supply any information within the time required by or under the provisions of this chapter, is liable for a penalty as provided in Section 59-1-401. (2) It is unlawful for any person, with intent to evade any tax, to fail to timely remit the full amount of tax required by this chapter. A violation of this section is punishable as provided in Section 59-1-401. (3) Any person who knowingly or intentionally makes, renders, signs, or verifies any false or fraudulent return or statement or supplies any false or fraudulent information is guilty of a criminal violation as provided in Section 59-1-401. (4) Any person who, with intent to evade any tax or any requirement of this chapter, or any lawful requirement of the commission, fails to pay the tax, or to make, render, sign, or verify any return, or to supply any information, within the time required by or under this chapter, or who, with like intent, makes, renders, signs, or verifies any false or fraudulent return or statement, or supplies any false or fraudulent information, is liable for a civil penalty as provided in Section 59-1-401, and is also guilty of a criminal violation as provided in Section 59-1-401.
Utah Code § 59-2-305 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-305
§ 59-2-305. Listing property in taxing entities.
Status: in_force

The county assessor shall list all property in each taxing entity in the county by identifier and fair market value. The commission may prescribe procedures and formats, after consultation with affected state agencies and county assessors, which will provide reasonable uniformity and reduced costs in listing property.
Utah Code § 59-14-303 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-303
§ 59-14-303. Remittance of tax -- Returns -- Invoice required -- Filing requirements -- Reports -- Exceptions -- Penalties -- Overpayments.
Status: in_force

(1) The taxes imposed on all tobacco products shall be remitted to the commission together with quarterly returns as prescribed by the commission. These returns shall be due and payable to the commission quarterly on or before the last day of the month following each calendar quarterly period. (2) Every manufacturer, wholesaler, retailer, or any other person selling tobacco products to persons other than ultimate consumers shall furnish with each sale an itemized invoice showing the seller's name and address, the name and address of the purchaser, the date of sale, the name and price of the product, and the discount, if any. A notation should be made that the price includes or does not include the tax. Copies of this invoice shall be retained by the seller and the purchaser and shall be available for inspection by the commission or its agent for a period of three years following the sale. (3) (a) A consumer who purchases untaxed products subject to the tax imposed by this part for use or other consumption, shall file with the commission, on forms prescribed by the commission, a statement showing the quantity and description of the products and pay the tax imposed by this part on those products. (b) The statement described in Subsection (3)(a) shall be filed and the tax paid on or before the last day of the month immediately following the month during which the tobacco products were purchased. (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 following the date the return required by this part was filed. (4) No report is required from tourists who import any products taxed by this part if the products are for their 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 prescribed in Section 59-1-402, if a person subject to this section fails to: (a) pay the tax prescribed 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 prescribed in Section 59-1-402.
Utah Code § 59-24-103.8 — Utah Code / Title 59 / Chapter 59-24 / § 59-24-103.8
§ 59-24-103.8. Radioactive waste facility expansion tax -- Payment -- Deposit of tax revenue.
Status: in_force

(1) As used in this section: (a) "Division" means the Division of Waste Management and Radiation Control created in Section 19-1-105. (b) "New licensed waste disposal volume" means the increased radioactive waste disposal volume capacity that a radioactive waste facility requests for approval by the division in a radioactive waste facility application. (c) "Radioactive waste facility application" means an application for a new radioactive waste facility, or an amendment to an existing radioactive waste facility, under Section 19-3-105 that requests authorization to construct a new radioactive waste facility or expand the geographic site covered by an existing radioactive waste facility. (2) There is imposed a tax on a radioactive waste facility that submits a new radioactive waste facility application to the division on or before December 31, 2025. (3) The tax imposed by this section is equal to $3.45 per cubic yard of new licensed waste disposal volume, up to and not exceeding 8,700,000 cubic yards of new licensed waste disposal volume for a radioactive waste facility. (4) The tax imposed by this section shall be paid no later than 60 days after the day on which the radioactive waste facility submits a radioactive waste facility application to the division. (5) The commission shall deposit the tax revenue collected under this section into the Electrical Energy Development Investment Fund created in Section 79-6-1105. (6) Nothing in this section limits the ability of the director of the division to approve a radioactive waste facility application exceeding the maximum new licensed waste disposal volume described in Subsection (3).
Utah Code § 59-13-203.1 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-203.1
§ 59-13-203.1. Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.
Status: in_force

(1) As used in this section: (a) "applicant" means a person that: (i) is required by this section to obtain a license; and (ii) submits an application: (A) to the commission; and (B) for a license under this section; (b) "application" means an application for a license under this section; (c) "fiduciary of the applicant" means a person that: (i) is required to collect, truthfully account for, and pay over a tax under this part for an applicant; and (ii) (A) is a corporate officer of the applicant described in Subsection (1)(c)(i); (B) is a director of the applicant described in Subsection (1)(c)(i); (C) is an employee of the applicant described in Subsection (1)(c)(i); (D) is a partner of the applicant described in Subsection (1)(c)(i); (E) is a trustee of the applicant described in Subsection (1)(c)(i); or (F) has a relationship to the applicant described in Subsection (1)(c)(i) that is similar to a relationship described in Subsections (1)(c)(ii)(A) through (E) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; (d) "fiduciary of the licensee" means a person that: (i) is required to collect, truthfully account for, and pay over a tax under this part for a licensee; and (ii) (A) is a corporate officer of the licensee described in Subsection (1)(d)(i); (B) is a director of the licensee described in Subsection (1)(d)(i); (C) is an employee of the licensee described in Subsection (1)(d)(i); (D) is a partner of the licensee described in Subsection (1)(d)(i); (E) is a trustee of the licensee described in Subsection (1)(d)(i); or (F) has a relationship to the licensee described in Subsection (1)(d)(i) that is similar to a relationship described in Subsections (1)(d)(ii)(A) through (E) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; (e) "license" means a license under this section; and (f) "licensee" means a person that is licensed under this section by the commission. (2) A person that is required to collect a tax under this part is guilty of a criminal violation as provided in Section 59-1-401 if before obtaining a license under this section that person engages in business within the state. (3) The license described in Subsection (2): (a) shall be granted and issued: (i) by the commission in accordance with this section; (ii) without a license fee; and (iii) if: (A) an applicant: (I) states the applicant's name and address in the application; and (II) provides other information in the application that the commission may require; and (B) the person meets the requirements of this section to be granted a license as determined by the commission; (b) may not be assigned to another person; and (c) is valid: (i) only for the person named on the license; and (ii) until: (A) the person described in Subsection (3)(c)(i): (I) ceases to do business; or (II) changes that person's business address; or (B) the commission revokes the license. (4) The commission shall review an application and determine whether: (a) the applicant meets the requirements of this section to be issued a license; and (b) a bond is required to be posted with the commission in accordance with Subsection (5) before the applicant may be issued a license. (5) (a) An applicant shall post a bond with the commission before the commission may issue the applicant a license if: (i) a license under this section was revoked for a delinquency under this part for: (A) the applicant; (B) a fiduciary of the applicant; or (C) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or (ii) there is a delinquency in paying a tax under this part for: (A) the applicant; (B) a fiduciary of the applicant; or (C) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part. (b) If the commission determines it is necessary to ensure compliance with this part, the commission may require a licensee to: (i) for a licensee that has not posted a bond under this section with the commission, post a bond with the commission in accordance with Subsections (5)(c) through (g); or (ii) for a licensee that has posted a bond under this section with the commission, increase the amount of the bond posted with the commission. (c) A bond under this Subsection (5) shall be: (i) executed by: (A) for an applicant, the applicant as principal, with a corporate surety; or (B) for a licensee, the licensee as principal, with a corporate surety; and (ii) payable to the commission conditioned upon the faithful performance of all of the requirements of this part including: (A) the payment of all taxes under this part; (B) the payment of any: (I) penalty as provided in Section 59-1-401; or (II) interest as provided in Section 59-1-402; or (C) any other obligation of the: (I) applicant under this part; or (II) licensee under this part. (d) Except as provided in Subsection (5)(f), the commission shall calculate the amount of a bond under this Subsection (5) on the basis of: (i) commission estimates of: (A) an applicant's tax liability under this part; or (B) a licensee's tax liability under this part; and (ii) the amount of a delinquency described in Subsection (5)(e) if: (A) a license under this section was revoked for a delinquency under this part for: (I) (Aa) an applicant; or (Bb) a licensee; (II) a fiduciary of the: (Aa) applicant; or (Bb) licensee; or (III) a person for which the applicant, licensee, fiduciary of the applicant, or fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part; or (B) there is a delinquency in paying a tax under this part for: (I) (Aa) an applicant; or (Bb) a licensee; (II) a fiduciary of the: (Aa) applicant; or (Bb) licensee; or (III) a person for which the applicant, licensee, fiduciary of the applicant, or fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part. (e) Except as provided in Subsection (5)(f), for purposes of Subsection (5)(d)(ii): (i) for an applicant, the amount of the delinquency is the sum of: (A) the amount of any delinquency that served as a basis for revoking the license under this section of: (I) the applicant; (II) a fiduciary of the applicant; or (III) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or (B) the amount of tax that any of the following owe under this part: (I) the applicant; (II) a fiduciary of the applicant; and (III) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or (ii) for a licensee, the amount of the delinquency is the sum of: (A) the amount of any delinquency that served as a basis for revoking the license under this section of: (I) the licensee; (II) a fiduciary of the licensee; or (III) a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part; or (B) the amount of tax that any of the following owe under this part: (I) the licensee; (II) a fiduciary of the licensee; and (III) a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part. (f) Notwithstanding Subsection (5)(d) or (e), a bond required by this Subsection (5) may not: (i) be less than $10,000; or (ii) exceed $500,000. (g) (i) Subject to Subsection (5)(g)(ii), a bond required by this section may be combined into one bond with any other bond required by this chapter. (ii) For purposes of Subsection (5)(g)(i), if a bond required by this section is combined into one bond with any other bond required by this chapter, the amount of that combined bond is determined by: (A) calculating the separate amount of each bond required for each type of fuel included in the combined bond; and (B) aggregating the separate amounts calculated in Subsection (5)(g)(ii)(A). (6) (a) The commission shall revoke a license under this section if: (i) a licensee violates any provision of this part; and (ii) before the commission revokes the license the commission provides the licensee: (A) reasonable notice; and (B) a hearing. (b) If the commission revokes a licensee's license in accordance with Subsection (6)(a), the commission may not issue another license to that licensee until that licensee complies with the requirements of this part, including: (i) paying any: (A) tax due under this part; (B) penalty as provided in Section 59-1-401; or (C) interest as provided in Section 59-1-402; and (ii) posting a bond in accordance with Subsection (5).
Utah Code § 59-2-1008 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1008
§ 59-2-1008. Investigations by commission -- Assessment of escaped property -- Increase or decrease of assessed valuation.
Status: in_force

(1) As used in this section, "review information" means, as reported by a county assessor: (a) the number of properties that: (i) required a review in accordance with Section 59-2-303.3; and (ii) the county reduced the value as a result of the review; and (b) the parcel number of any property: (i) that required a review in accordance with Section 59-2-303.3; (ii) that has an increase in value of $50,000 or more; and (iii) for which the county assessor did not reduce the value. (2) (a) Each year the commission shall conduct an investigation throughout each county of the state to determine whether all property subject to taxation is on the assessment rolls and whether the property is being assessed at fair market value. (b) When, after any investigation, the commission finds that any property that is subject to taxation is not assessed, the commission shall direct the county assessor, the county board of equalization, or the county auditor, as the commission may determine, to enter the assessment of the escaped property. (3) If the commission finds that any property in any county is not being assessed at the property's fair market value, the commission shall, for the purpose of equalizing the value of property in the state, increase or decrease the valuation of the property in order to enforce the assessment of all property subject to taxation upon the basis of its fair market value, and shall direct the county assessor, the county board of equalization, or the county auditor, as the commission may determine, to correct the value of the property in a manner prescribed by the commission. (4) The county assessors, county boards of equalization, and county auditors shall make all increases or decreases as may be required by the commission to make the assessment of all property within the county conform to the property's fair market value. (5) Each year, after receiving the review information from a county assessor and on or before June 8, the commission shall: (a) review the assessment of a property described in Subsection (1)(b); and (b) if warranted, take action as described in Subsection 59-1-210(23). (6) For review information relating to the calendar year that begins January 1, 2023, the commission shall on or before June 15, 2024: (a) review the assessment of a property described in Subsection (1)(b); and (b) if warranted, take reasonable action to correct an error in assessment and report any action to the county auditor. (7) The commission shall report the review information and the number of properties for which an adjustment is made in accordance with Subsection (5) to the Revenue and Taxation Interim Committee annually on or before the September interim meeting. (8) The commission shall include in the report the name of each county that reported review information for the current calendar year and the previous calendar year.
Utah Code § 59-2-1322 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1322
§ 59-2-1322. Property assessed more than once.
Status: in_force

If the county treasurer determines that any property has been assessed more than once for the same year, the treasurer shall collect only the tax justly due and report the facts, under affidavit, to the county auditor.
Utah Code § 59-1-707 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-707
§ 59-1-707. Writ of mandate requiring taxpayer to file return.
Status: in_force

(1) (a) If a taxpayer fails to file any return required pursuant to this title within 60 days of the time prescribed, the commission may petition for a writ of mandate to compel the taxpayer to file the return. The petition may be filed, in the discretion of the commission, in the Tax Division of the Third Judicial District or in the district court for the county in which the taxpayer resides or has a principal place of business. In the case of a nonresident taxpayer the petition shall be filed in the Third District Court. (b) The court shall grant a hearing on the petition for a writ of mandate within 20 days after the filing of the petition or as soon thereafter as the court may determine, having regard for the rights of the parties and the necessity of a speedy determination of the petition. (c) Upon a finding of failure to file a return within 60 days of the time prescribed pursuant to this title the court shall issue a writ of mandate requiring the taxpayer to file a return. The order of the court shall include an award of attorney fees, court costs, witness fees, and all other costs in favor of the prevailing party. (2) Nothing in this section shall limit the remedies otherwise available to the commission under this title or other laws of this state.
Utah Code § 59-2-1327 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1327
§ 59-2-1327. Payment of tax or tax notice charge under protest -- Circumstances where authorized -- Action to recover tax or tax notice charge paid.
Status: in_force

(1) Where a taxing entity demands or enforces a tax or where an entity responsible for a tax notice charge demands or enforces the tax notice charge, and the person whose property is taxed or charged claims the tax or tax notice charge is unlawful, that person may pay the tax or tax notice charge under protest to the county treasurer. (2) The person may then bring an action in the district court against the officer or taxing entity to recover the tax or tax notice charge or any portion of the tax or tax notice charge paid under protest.
Utah Code § 59-2-1362 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1362
§ 59-2-1362. Certified copy of tax sale record prima facie evidence of regularity.
Status: in_force

(1) A copy of the record of any tax sale duly certified by the official custodian of the record at the time of the certificate under the seal of office as a true copy of the entry in the official record showing the sale is prima facie evidence of the facts shown in the record. (2) The regularity of all proceedings connected with the assessment, valuation, notice, equalization, levies, tax notices, advertisement, and sale of property described in the record is presumed, and the burden of showing any irregularity in any of the proceedings resulting in the sale of property for the nonpayment of delinquent taxes and tax notice charges shall be on the person who asserts it.
Utah Code § 59-7-514 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-514
§ 59-7-514. Extension of time to pay deficiency.
Status: in_force

(1) Where it is shown to the satisfaction of the commission that the payment of a deficiency upon the date prescribed for the payment thereof will result in undue hardship to the taxpayer, the commission (except where the deficiency is due to negligence, to intentional disregard of rules, or to fraud with intent to evade tax) may grant an extension for the payment of such deficiency or any part thereof for a period not in excess of six months. (2) If an extension is granted, the commission may require the taxpayer to furnish a bond in such amount, not exceeding double the amount of the deficiency, and with such sureties as the commission deems necessary, conditioned upon the payment of the deficiency in accordance with the terms of the extension.
Utah Code § 59-10-552 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-552
§ 59-10-552. Carry forward of expired or repealed tax credit.
Status: in_force

(1) Except as provided in Subsection (2), when a nonrefundable individual income tax credit, under Part 10, Nonrefundable Tax Credit Act, expires or is repealed, the commission shall allow a claimant, estate, or trust to carry forward any amount of the tax credit that remains for the period of time described in the tax credit for the taxable year in which the claimant, estate, or trust first claimed the tax credit. (2) Subsection (1) does not apply to a tax credit described in Subsection 59-10-1010(2)(c)(iv).
Utah Code § 59-1-1411 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1411
§ 59-1-1411. Notice and demand.
Status: in_force

(1) The commission shall as soon as practicable mail notice and demand to a person who owes a liability that has been assessed but remains unpaid. (2) (a) The notice and demand required by Subsection (1) shall: (i) except as provided in Subsection (2)(b), state the amount of the liability; (ii) demand payment of the liability; and (iii) be mailed in accordance with Section 59-1-1404. (b) For purposes of Subsection (2)(a)(i), the notice and demand shall: (i) state the amount of interest and penalties that have accrued as of the date of the notice and demand; and (ii) include a statement that interest and penalties may continue to accrue in accordance with Sections 59-1-401 and 59-1-402. (3) Payment for a liability may not be demanded before the last day prescribed for payment of the liability, including an extension, unless the commission determines under Section 59-1-701 that collection of the liability would be jeopardized by delay. (4) Upon issuance of the notice and demand described in this section, a person that owes a liability shall pay the liability at the place and time stated in the notice and demand.
Utah Code § 59-4-101 — Utah Code / Title 59 / Chapter 59-4 / § 59-4-101
§ 59-4-101. Tax basis -- Assessment and collection -- Designation of person to receive notice.
Status: in_force

(1) (a) Subject to Subsection (1)(b) and except as provided in Section 59-4-103, a tax is imposed on the possession or other beneficial use enjoyed by any person of any real or personal property that is exempt for any reason from taxation, if that property is used in connection with a business conducted for profit. (b) Any interest remaining in the state in state lands after subtracting amounts paid or due in part payment of the purchase price as provided in Subsection 59-2-1103(2)(b)(i) under a contract of sale is subject to taxation under this chapter regardless of whether the property is used in connection with a business conducted for profit. (2) (a) The tax imposed under this chapter is the same amount that the ad valorem property tax would be if the possessor or user were the owner of the property. (b) The amount of any payments that are made in lieu of taxes is credited against the tax imposed on the beneficial use of property owned by the federal government. (3) (a) A tax imposed under this chapter is assessed to the possessors or users of the property on the same forms, and collected and, subject to Sections 11-70-203 and 11-59-207, distributed at the same time and in the same manner, as taxes assessed owners, possessors, or other claimants of property that is subject to ad valorem property taxation. (b) The tax imposed under this chapter is not a lien against the property, and no tax-exempt property may be attached, encumbered, sold, or otherwise affected for the collection of the tax. (4) (a) (i) Except as provided in Subsection (4)(a)(ii), if a governmental entity is required under this chapter to send information or notice to a person, the governmental entity shall send the information or notice to: (A) the person required under the applicable provision of this chapter; and (B) each person designated in accordance with Subsection (4)(b) by the person described in Subsection (4)(a)(i)(A). (ii) If a governmental entity is required under Section 59-2-919.1 or 59-2-1317 to send information or notice to a person, the governmental entity shall send the information or notice to: (A) the person required under the applicable section; or (B) one person designated in accordance with Subsection (4)(b) by the person described in Subsection (4)(a)(ii)(A). (b) (i) A person to whom a governmental entity is required under this chapter to send information or notice may designate a person to receive the information or notice in accordance with Subsection (4)(a). (ii) To make a designation described in Subsection (4)(b)(i), the person shall submit a written request to the governmental entity on a form prescribed by the commission. (c) A person who makes a designation described in Subsection (4)(b) may revoke the designation by submitting a written request to the governmental entity on a form prescribed by the commission. (5) Sections 59-2-301.1 through 59-2-301.7 apply for purposes of assessing a tax under this chapter.
Utah Code § 59-10-1402 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1402
§ 59-10-1402. Definitions.
Status: in_force

As used in this part: (1) "Addition, subtraction, or adjustment" means: (a) for a pass-through entity taxpayer that is classified as a C corporation for federal income tax purposes, under Chapter 7, Corporate Franchise and Income Taxes: (i) an addition to unadjusted income described in Section 59-7-105; or (ii) a subtraction from unadjusted income described in Section 59-7-106; (b) for a pass-through entity taxpayer that is classified as an individual, partnership, or S corporation for federal income tax purposes: (i) an addition to or subtraction from adjusted gross income described in Section 59-10-114; or (ii) an adjustment to adjusted gross income described in Section 59-10-115; or (c) for a pass-through entity taxpayer that is classified as an estate or a trust for federal income tax purposes: (i) an addition to or subtraction from unadjusted income described in Section 59-10-202; or (ii) an adjustment to unadjusted income described in Section 59-10-209.1. (2) "Business income" means income arising from transactions and activity in the regular course of a pass-through entity's trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property constitutes integral parts of the pass-through entity's regular trade or business operations. (3) "C corporation" means the same as that term is defined in Section 1361, Internal Revenue Code. (4) "Commercial domicile" means the principal place from which the trade or business of a business entity is directed or managed. (5) "Dependent beneficiary" means an individual who: (a) is claimed as a dependent under Section 151, Internal Revenue Code, on another person's federal income tax return; and (b) is a beneficiary of a trust that is a pass-through entity. (6) "Derived from or connected with Utah sources" means: (a) if a pass-through entity taxpayer is classified as a C corporation for federal income tax purposes, derived from or connected with Utah sources in accordance with Chapter 7, Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions; or (b) if a pass-through entity or pass-through entity taxpayer is classified as an estate, individual, partnership, S corporation, or a trust for federal income tax purposes, derived from or connected with Utah sources in accordance with Sections 59-10-117 and 59-10-118. (7) (a) "Final pass-through entity taxpayer" means a pass-through entity taxpayer who is a resident or nonresident individual. (b) "Final pass-through entity taxpayer" does not include: (i) a resident or nonresident business entity; or (ii) a resident or nonresident estate or trust. (8) "Nonbusiness income" means all income of a pass-through entity other than business income. (9) "Nonresident business entity" means a business entity that does not have its commercial domicile in this state. (10) "Nonresident pass-through entity taxpayer" means a pass-through entity taxpayer that is a: (a) nonresident individual; or (b) nonresident business entity. (11) "Pass-through entity" means a business entity that is: (a) the following if classified as a partnership for federal income tax purposes: (i) a general partnership; (ii) a limited liability company; (iii) a limited liability partnership; or (iv) a limited partnership; (b) an S corporation; (c) an estate or trust with respect to which the estate's or trust's income, gain, loss, deduction, or credit is divided among and passed through to one or more pass-through entity taxpayers; or (d) a business entity similar to Subsections (11)(a) through (c): (i) with respect to which the business entity's income, gain, loss, deduction, or credit is divided among and passed through to one or more pass-through entity taxpayers; and (ii) as defined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (12) "Pass-through entity taxpayer" means a resident or nonresident individual, a resident or nonresident business entity, or a resident or nonresident estate or trust: (a) that is: (i) for a general partnership, a partner; (ii) for a limited liability company, a member; (iii) for a limited liability partnership, a partner; (iv) for a limited partnership, a partner; (v) for an S corporation, a shareholder; (vi) for an estate or trust described in Subsection(11)(c), a beneficiary; or (vii) for a business entity described in Subsection(11)(d), a member, partner, shareholder, or other title designated by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; and (b) to which the income, gain, loss, deduction, or credit of a pass-through entity is passed through. (13) "Resident business entity" means a business entity that is not a nonresident business entity. (14) "Resident pass-through entity taxpayer" means a pass-through entity taxpayer that is a: (a) resident individual; or (b) resident business entity. (15) "Return" means a return that a pass-through entity taxpayer files: (a) for a pass-through entity taxpayer that is classified as a C corporation for federal income tax purposes, under Chapter 7, Corporate Franchise and Income Taxes; or (b) for a pass-through entity taxpayer that is classified as an estate, individual, partnership, S corporation, or a trust for federal income tax purposes, under this chapter. (16) "S corporation" means the same as that term is defined in Section 1361, Internal Revenue Code. (17) "Share of income, gain, loss, deduction, or credit of a pass-through entity" means: (a) for a pass-through entity except for a pass-through entity that is an S corporation: (i) for a resident pass-through entity taxpayer, the resident pass-through entity taxpayer's distributive share of income, gain, loss, deduction, or credit of the pass-through entity as determined under Section 704 et seq., Internal Revenue Code; and (ii) for a nonresident pass-through entity taxpayer, the nonresident pass-through entity taxpayer's distributive share of income, gain, loss, deduction, or credit of the pass-through entity: (A) as determined under Section 704 et seq., Internal Revenue Code; and (B) derived from or connected with Utah sources; or (b) for an S corporation: (i) for a resident pass-through entity taxpayer, the resident pass-through entity taxpayer's pro rata share of income, gain, loss, deduction, or credit of the S corporation, as determined under Sec. 1366 et seq., Internal Revenue Code; or (ii) for a nonresident pass-through entity taxpayer, the nonresident pass-through entity taxpayer's pro rata share of income, gain, loss, deduction, or credit of the S corporation: (A) as determined under Section 1366 et seq., Internal Revenue Code; and (B) derived from or connected with Utah sources. (18) "Statement of dependent beneficiary income" means a statement: (a) signed by the person who claims a dependent beneficiary as a dependent under Section 151, Internal Revenue Code, on the person's federal income tax return for the taxable year; (b) attesting that the dependent is a dependent beneficiary; and (c) indicating that the person expects that the dependent beneficiary's adjusted gross income for the taxable year will not exceed the basic standard deduction for the dependent beneficiary, as calculated under Section 63, Internal Revenue Code, for that taxable year. (19) "Voluntary taxable income" means the sum of a pass-through entity's income that is: (a) attributed to a final pass-through entity taxpayer who is a resident individual unless the income is taxed by another state of the United States, the District of Columbia, or possession of the United States; and (b) (i) business income and nonbusiness income that is derived from or connected with Utah sources; and (ii) attributed to a final pass-through entity taxpayer who is a nonresident individual.
Utah Code § 59-13-205 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-205
§ 59-13-205. License certificate -- Display at place of business -- Failure to secure license -- Penalties.
Status: in_force

(1) Each distributor of motor fuel shall, at all times, conspicuously display at the distributor's place of business or agency a license certificate issued by the commission. (2) If any person becomes a distributor, without first securing the license required by this part, the motor fuel tax shall be immediately due and payable on account of all motor fuel received. The commission shall proceed immediately to determine the amount of distributions and shall assess immediately the motor fuel tax on account of the distributions, adding to the motor fuel tax a penalty for failure to secure the license as provided in Section 59-1-401.
Utah Code § 59-10-1004 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1004
§ 59-10-1004. Tax credit for cash contributions to sheltered workshops.
Status: in_force

(1) For tax years beginning January 1, 1983, and thereafter, in computing the tax due the state under Section 59-10-104 there shall be a nonrefundable tax credit allowed for cash contributions made by a claimant, estate, or trust within the taxable year to nonprofit rehabilitation sheltered workshop facilities for persons with a disability operating in Utah that are certified by the Department of Health and Human Services as a qualifying facility. (2) The allowable tax credit is an amount equal to 50% of the aggregate amount of the cash contributions to the qualifying rehabilitation facilities, but the allowed tax credit may not exceed $200. (3) The amount of contribution claimed as a tax credit under this section may not also be claimed as a charitable deduction in determining net taxable income.