Utah Code § 59-12-205 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-205
§ 59-12-205. Ordinances to conform with statutory amendments -- Distribution of tax revenue -- Determination of population.
Status: in_force

1/1/2027 (1) To maintain in effect sales and use tax ordinances adopted in accordance with Section 59-12-204, a county, city, or town shall adopt amendments to the county's, city's, or town's sales and use tax ordinances: (a) within 30 days of the day on which the state makes an amendment to an applicable provision of Part 1, Tax Collection; and (b) as required to conform to the amendments to Part 1, Tax Collection. (2) (a) Except as provided in Subsections (3), (4), and (5) and subject to Subsection (6): (i) 50% of each dollar collected from the sales and use tax authorized by this part shall be distributed to each county, city, and town on the basis of the percentage that the population of the county, city, or town bears to the total population of all counties, cities, and towns in the state; and (ii) (A) except as provided in Subsections (2)(a)(ii)(B), (C), (D), (E), and (F), 50% of each dollar collected from the sales and use tax authorized by this part shall be distributed to each county, city, and town on the basis of the location of the transaction as determined under Sections 59-12-211 through 59-12-215; (B) except as provided in Subsections (10) through (13), 50% of each dollar collected from the sales and use tax authorized by this part within a project area described in a project area plan adopted by the military installation development authority under Title 63H, Chapter 1, Military Installation Development Authority Act, shall be distributed to the military installation development authority created in Section 63H-1-201; (C) except as provided in Subsections (10) through (13), beginning July 1, 2024, 20% of each dollar collected from the sales and use tax authorized by this part within a project area under Title 11, Chapter 58, Utah Inland Port Authority Act, shall be distributed to the Utah Inland Port Authority, created in Section 11-58-201; (D) except as provided in Subsections (10) through (13), 50% of each dollar collected from the sales and use tax authorized by this part within the lake authority boundary, as defined in Section 11-65-101, shall be distributed to the Utah Lake Authority, created in Section 11-65-201, beginning the next full calendar quarter following the creation of the Utah Lake Authority; (E) except as provided in Subsections (10) through (13), beginning January 1, 2026, 50% of each dollar collected from the sales and use tax authorized by this part within the boundary of an eligible basic special district, as that term is defined in Section 17B-1-1405, and if applicable, the boundary of a public infrastructure district created by the eligible basic special district, shall be distributed to the eligible basic special district; and (F) except as provided in Subsections (10) through (13), beginning the first day of a calendar quarter after the sales and use tax boundary for a major sporting event venue zone is established, the commission, at least annually, shall transfer an amount equal to 50% of the sales and use tax increment, as defined in Section 63N-3-1701, from the sales and use tax imposed under this part on transactions occurring within a sales and use tax boundary, as described in Section 63N-3-1710, to the creating entity of the major sporting event venue zone. (b) Subsection (2)(a)(ii)(C) does not apply to sales and use tax revenue collected before July 1, 2022. (3) Beginning no sooner than January 1, 2026, and before application of Subsections (2), (4), (5), and (6), and except as provided in Subsections (8) and (9), and as described in Section 63N-23-306, beginning the first day of a calendar quarter after the year set in the proposal and after the sales and use tax boundary for a convention center reinvestment zone is established under Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, the commission, at least annually, shall transfer an amount equal to 100% of the sales and use tax increment, as defined in Section 63N-23-101, from the sales and use tax imposed under this part on transactions occurring within an established sales and use tax boundary, as defined in Section 63N-23-101, to the entity specified in the convention center reinvestment zone proposal submitted in accordance with Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone. (4) (a) As used in this Subsection (4): (i) "Eligible county, city, or town" means a county, city, or town that: (A) for fiscal year 2012-13, received a tax revenue distribution under Subsection (4)(b) equal to the amount described in Subsection (4)(b)(ii); and (B) does not impose a sales and use tax under Section 59-12-2103 on or before July 1, 2016. (ii) "Minimum tax revenue distribution" means the total amount of tax revenue distributions an eligible county, city, or town received from a tax imposed in accordance with this part for fiscal year 2004-05. (b) An eligible county, city, or town shall receive a tax revenue distribution for a tax imposed in accordance with this part equal to the greater of: (i) the payment required by Subsection (2); or (ii) the minimum tax revenue distribution. (c) For an eligible county, city, or town that qualifies to receive a distribution described in this Subsection (4), the commission shall apply the provisions of this Subsection (4) after the commission applies the provisions of Subsection (3). (5) (a) For purposes of this Subsection (5): (i) (A) "Annual local contribution" means, for a calendar year beginning on January 1, 2027, the lesser of $316,250 or an amount equal to 2.93% of the participating local government's tax revenue distribution amount under Subsection (2)(a)(i) for a previous fiscal year. (B) "Annual local contribution" means, for a calendar year beginning on or after January 1, 2028, the lesser of $275,000 or an amount equal to 2.55% of the participating local government's tax revenue distribution amount under Subsection (2)(a)(i) for the previous fiscal year. (ii) "Participating local government" means a county or municipality, as defined in Section 10-1-104, that is not an eligible municipality certified in accordance with Section 35A-16-404. (b) For revenue collected from the tax authorized by this part that is distributed on or after January 1, 2019, the commission, before making a tax revenue distribution under Subsection (2)(a)(i) to a participating local government, shall: (i) adjust a participating local government's tax revenue distribution under Subsection (2)(a)(i) by: (A) subtracting an amount equal to one-twelfth of the annual local contribution for each participating local government from the participating local government's tax revenue distribution; and (B) if applicable, reducing the amount described in Subsection (5)(b)(i)(A) by an amount equal to one-twelfth of $250 for each bed that is available at all homeless shelters located within the boundaries of the participating local government, as reported to the commission by the Office of Homeless Services in accordance with Section 35A-16-405; and (ii) deposit the resulting amount described in Subsection (5)(b)(i) into the Homeless Shelter Cities Mitigation Restricted Account created in Section 35A-16-402. (c) For a participating local government that qualifies to receive a distribution described in Subsection (4), the commission shall apply the provisions of this Subsection (5) after the commission applies the provisions of Subsections (3) and (4). (6) (a) As used in this Subsection (6): (i) "Annual dedicated sand and gravel sales tax revenue" means an amount equal to the total revenue an establishment described in NAICS Code 327320, Ready-Mix Concrete Manufacturing, of the 2022 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget, collects and remits under this part for a calendar year. (ii) "Sand and gravel" means sand, gravel, or a combination of sand and gravel. (iii) "Sand and gravel extraction site" means a pit, quarry, or deposit that: (A) contains sand and gravel; and (B) is assessed by the commission in accordance with Section 59-2-201. (iv) "Ton" means a short ton of 2,000 pounds. (v) "Tonnage ratio" means the ratio of: (A) the total amount of sand and gravel, measured in tons, sold during a calendar year from all sand and gravel extraction sites located within a county, city, or town; to (B) the total amount of sand and gravel, measured in tons, sold during the same calendar year from sand and gravel extraction sites statewide. (b) For purposes of calculating the ratio described in Subsection (6)(a)(v), the commission shall: (i) use the gross sales data provided to the commission as part of the commission's property tax valuation process; and (ii) if a sand and gravel extraction site operates as a unit across municipal or county lines, apportion the reported tonnage among the counties, cities, or towns based on the percentage of the sand and gravel extraction site located in each county, city, or town, as approximated by the commission. (c) (i) Each July, the commission shall distribute from total collections under this part an amount equal to the annual dedicated sand and gravel sales tax revenue for the preceding calendar year to each county, city, or town in the same proportion as the county's, city's, or town's tonnage ratio for the preceding calendar year. (ii) The commission shall ensure that the revenue distributed under this Subsection (6)(c) is drawn from each jurisdiction's collections in proportion to the jurisdiction's share of total collections for the preceding 12-month period. (d) A county, city, or town shall use revenue described in Subsection (6)(c) for class B or class C roads. (7) (a) Population figures for purposes of this section shall be based on, to the extent not otherwise required by federal law: (i) the most recent estimate from the Utah Population Committee created in Section 63C-20-103; or (ii) if the Utah Population Committee estimate is not available for each municipality and unincorporated area, the adjusted sub-county population estimate provided by the Utah Population Committee in accordance with Section 63C-20-104. (b) The population of a county for purposes of this section shall be determined only from the unincorporated area of the county. (8) (a) As used in Subsections (8) and (9): (i) "Applicable percentage" means, for a convention center reinvestment zone created under Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, for sales occurring within the qualified development zone described in Subsection (8)(a)(ii), 100% of the sales and use tax increment, as that term is defined in Section 63N-23-101, from the sales and use tax: (A) imposed by a city of the first class in a county of the first class under this part; (B) imposed by a city of the first class in a county of the first class under Section 59-12-402.1; (C) imposed by a county of the first class under Section 59-12-1102; and (D) imposed by a county of the first class under Part 22, Local Option Sales and Use Taxes for Transportation Act. (ii) "Qualified development zone" means the sales and use tax boundary of a convention center reinvestment zone created under Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone. (iii) "Qualifying construction materials" means construction materials that are: (A) delivered to a delivery outlet within a qualified development zone; and (B) intended to be permanently attached to real property within the qualified development zone. (b) For a sale of qualifying construction materials, the commission shall distribute the product calculated in Subsection (8)(c) to a qualified development zone if the seller of the construction materials: (i) establishes a delivery outlet with the commission within the qualified development zone; (ii) reports the sales of the construction materials to the delivery outlet described in Subsection (8)(b)(i); and (iii) does not report the sales of the construction materials on a simplified electronic return. (c) For the purposes of Subsection (8)(b), the product is equal to: (i) the sales price or purchase price of the qualifying construction materials; and (ii) the applicable percentage. (9) (a) As used in this Subsection (9), "Schedule J sale" means a sale reported on State Tax Commission Form TC-62M, Schedule J, or a substantially similar form as designated by the commission. (b) Revenue generated from the applicable percentage by a Schedule J sale within a qualified development zone shall be distributed into the jurisdiction that would have received the revenue in the absence of the qualified development zone. (10) (a) As used in this Subsection (10): (i) "Applicable percentage" means: (A) for a project area adopted by the military installation development authority under Title 63H, Chapter 1, Military Installation Development Authority Act, for sales occurring within a qualified development zone described in Subsection (10)(a)(iii)(A): (I) 50% of the revenue from the sales and use tax imposed under this part; (II) 100% of the revenue from the sales and use tax imposed by the military installation development authority under Section 59-12-401; and (III) 100% of the revenue from the sales and use tax imposed by the military installation development authority under Section 59-12-402; (B) for a project area under Title 11, Chapter 58, Utah Inland Port Authority Act, for sales occurring within a qualified development zone described in Subsection (10)(a)(iii)(B), 20% of the revenue from the sales and use tax under this part; (C) for the lake authority boundary, as defined in Section 11-65-101, for sales occurring within the qualified development zone described in Subsection (10)(a)(ii)(C), 50% of the revenue from the sales and use tax under this part; (D) for the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201, for sales occurring within the qualified development zone described in Subsection (10)(a)(iii)(D), 100% of the revenue from the sales and use tax imposed by the Utah Fairpark Area Investment and Restoration District under Sections 59-12-401 and 59-12-402; and (E) for an eligible basic special district created under Title 17B, Chapter 1, Part 14, Basic Special District, for sales occurring within a qualified development zone described in Subsection (10)(a)(iii)(E), 50% of the revenue from the sales and use tax imposed under this part. (ii) "Eligible basic special district" means the same as that term is defined in Section 17B-1-1405. (iii) "Qualified development zone" means the sales and use tax boundary of: (A) a project area adopted by the military installation development authority under Title 63H, Chapter 1, Military Installation Development Authority Act; (B) a project area under Title 11, Chapter 58, Utah Inland Port Authority Act; (C) the lake authority boundary, as defined in Section 11-65-101; (D) the Utah Fairpark Investment and Restoration District, created in Section 11-70-201; or (E) the area within the boundary of an eligible basic special district, and if applicable, the boundary of a public infrastructure district created by the basic special district. (iv) "Qualifying construction materials" means construction materials that are: (A) delivered to a delivery outlet within a qualified development zone; and (B) intended to be permanently attached to real property within the qualified development zone. (b) For a sale of qualifying construction materials, the commission shall distribute the product calculated in Subsection (10)(c) to a qualified development zone if the seller of the construction materials: (i) establishes a delivery outlet with the commission within the qualified development zone; (ii) reports the sales of the construction materials to the delivery outlet described in Subsection (10)(b)(i); and (iii) does not report the sales of the construction materials on a simplified electronic return. (c) For the purposes of Subsection (10)(b), the product is equal to: (i) the sales price or purchase price of the qualifying construction materials; and (ii) the applicable percentage. (11) (a) As used in this Subsection (11): (i) "Applicable percentage" means the same as that term is defined in Subsection (10). (ii) "Qualified development zone" means the same as that term is defined in Subsection (10). (iii) "Schedule J sale" means a sale reported on State Tax Commission Form TC-62M, Schedule J or a substantially similar form as designated by the commission. (b) Revenue generated from the applicable percentage by a Schedule J sale within a qualified development zone shall be distributed to the jurisdiction that would have received the revenue in the absence of the qualified development zone. (12) (a) As used in this Subsection (12): (i) "Applicable percentage" means, for a major sporting event venue zone created under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, for sales occurring within the qualified development zone described in Subsection (12)(a)(ii): (A) 50% of the sales and use tax increment, as that term is defined in Section 63N-23-101, from the sales and use tax imposed under this part; (B) 100% of the revenue from the sales and use tax imposed by the creating entity of a major sporting event venue zone under Section 59-12-401; and (C) 100% of the revenue from the sales and use tax imposed by the creating entity of a major sporting event venue zone under Section 59-12-402. (ii) "Qualified development zone" means the sales and use tax boundary, as described in Section 63N-3-1710, of a major sporting event venue zone created under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act. (iii) "Qualifying construction materials" means construction materials that are: (A) delivered to a delivery outlet within a qualified development zone; and (B) intended to be permanently attached to real property within the qualified development zone. (b) For a sale of qualifying construction materials, the commission shall distribute the product calculated in Subsection (12)(c) to the creating entity of a qualified development zone if the seller of the construction materials: (i) establishes a delivery outlet with the commission within the qualified development zone; (ii) reports the sales of the construction materials to the delivery outlet described in Subsection (12)(b)(i); and (iii) does not report the sales of the construction materials on a simplified electronic return. (c) For the purposes of Subsection (12)(b), the product is equal to: (i) the sales price or purchase price of the qualifying construction materials; and (ii) the applicable percentage. (13) (a) As used in this Subsection (13): (i) "Applicable percentage" means the same as that term is defined in Subsection (12). (ii) "Qualified development zone" means the same as that term is defined in Subsection (12). (iii) "Schedule J sale" means a sale reported on State Tax Commission Form TC-62M, Schedule J or a substantially similar form as designated by the commission. (b) Revenue generated from the applicable percentage by a Schedule J sale within a qualified development zone shall be distributed to the jurisdiction that would have received the revenue in the absence of the qualified development zone.1/1/2027 (1) To maintain in effect sales and use tax ordinances adopted in accordance with Section 59-12-204, a county, city, or town shall adopt amendments to the county's, city's, or town's sales and use tax ordinances: (a) within 30 days of the day on which the state makes an amendment to an applicable provision of Part 1, Tax Collection; and (b) as required to conform to the amendments to Part 1, Tax Collection. (2) (a) Except as provided in Subsections (3), (4), and (5) and subject to Subsection (6): (i) 50% of each dollar collected from the sales and use tax authorized by this part shall be distributed to each county, city, and town on the basis of the percentage that the population of the county, city, or town bears to the total population of all counties, cities, and towns in the state; and (ii) (A) except as provided in Subsections (2)(a)(ii)(B), (C), (D), (E), and (F), 50% of each dollar collected from the sales and use tax authorized by this part shall be distributed to each county, city, and town on the basis of the location of the transaction as determined under Sections 59-12-211 through 59-12-215; (B) except as provided in Subsections (10) through (13), 50% of each dollar collected from the sales and use tax authorized by this part within a project area described in a project area plan adopted by the military installation development authority under Title 63H, Chapter 1, Military Installation Development Authority Act, shall be distributed to the military installation development authority created in Section 63H-1-201; (C) except as provided in Subsections (10) through (13), beginning July 1, 2024, 20% of each dollar collected from the sales and use tax authorized by this part within a project area under Title 11, Chapter 58, Utah Inland Port Authority Act, shall be distributed to the Utah Inland Port Authority, created in Section 11-58-201; (D) except as provided in Subsections (10) through (13), 50% of each dollar collected from the sales and use tax authorized by this part within the lake authority boundary, as defined in Section 11-65-101, shall be distributed to the Utah Lake Authority, created in Section 11-65-201, beginning the next full calendar quarter following the creation of the Utah Lake Authority; (E) except as provided in Subsections (10) through (13), beginning January 1, 2026, 50% of each dollar collected from the sales and use tax authorized by this part within the boundary of an eligible basic special district, as that term is defined in Section 17B-1-1405, and if applicable, the boundary of a public infrastructure district created by the eligible basic special district, shall be distributed to the eligible basic special district; and (F) except as provided in Subsections (10) through (13), beginning the first day of a calendar quarter after the sales and use tax boundary for a major sporting event venue zone is established, the commission, at least annually, shall transfer an amount equal to 50% of the sales and use tax increment, as defined in Section 63N-3-1701, from the sales and use tax imposed under this part on transactions occurring within a sales and use tax boundary, as described in Section 63N-3-1710, to the creating entity of the major sporting event venue zone. (b) Subsection (2)(a)(ii)(C) does not apply to sales and use tax revenue collected before July 1, 2022. (3) Beginning no sooner than January 1, 2026, and before application of Subsections (2), (4), (5), and (6), and except as provided in Subsections (8) and (9), and as described in Section 63N-23-306, beginning the first day of a calendar quarter after the year set in the proposal and after the sales and use tax boundary for a convention center reinvestment zone is established under Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, the commission, at least annually, shall transfer an amount equal to 100% of the sales and use tax increment, as defined in Section 63N-23-101, from the sales and use tax imposed under this part on transactions occurring within an established sales and use tax boundary, as defined in Section 63N-23-101, to the entity specified in the convention center reinvestment zone proposal submitted in accordance with Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone. (4) (a) As used in this Subsection (4): (i) "Eligible county, city, or town" means a county, city, or town that: (A) for fiscal year 2012-13, received a tax revenue distribution under Subsection (4)(b) equal to the amount described in Subsection (4)(b)(ii); and (B) does not impose a sales and use tax under Section 59-12-2103 on or before July 1, 2016. (ii) "Minimum tax revenue distribution" means the total amount of tax revenue distributions an eligible county, city, or town received from a tax imposed in accordance with this part for fiscal year 2004-05. (b) An eligible county, city, or town shall receive a tax revenue distribution for a tax imposed in accordance with this part equal to the greater of: (i) the payment required by Subsection (2); or (ii) the minimum tax revenue distribution. (c) For an eligible county, city, or town that qualifies to receive a distribution described in this Subsection (4), the commission shall apply the provisions of this Subsection (4) after the commission applies the provisions of Subsection (3). (5) (a) For purposes of this Subsection (5): (i) (A) "Annual local contribution" means, for a calendar year beginning on January 1, 2027, the lesser of $316,250 or an amount equal to 2.93% of the participating local government's tax revenue distribution amount under Subsection (2)(a)(i) for a previous fiscal year. (B) "Annual local contribution" means, for a calendar year beginning on or after January 1, 2028, the lesser of $275,000 or an amount equal to 2.55% of the participating local government's tax revenue distribution amount under Subsection (2)(a)(i) for the previous fiscal year. (ii) "Participating local government" means a county or municipality, as defined in Section 10-1-104, that is not an eligible municipality certified in accordance with Section 35A-16-404. (b) For revenue collected from the tax authorized by this part that is distributed on or after January 1, 2019, the commission, before making a tax revenue distribution under Subsection (2)(a)(i) to a participating local government, shall: (i) adjust a participating local government's tax revenue distribution under Subsection (2)(a)(i) by: (A) subtracting an amount equal to one-twelfth of the annual local contribution for each participating local government from the participating local government's tax revenue distribution; and (B) if applicable, reducing the amount described in Subsection (5)(b)(i)(A) by an amount equal to one-twelfth of $250 for each bed that is available at all homeless shelters located within the boundaries of the participating local government, as reported to the commission by the Office of Homeless Services in accordance with Section 35A-16-405; and (ii) deposit the resulting amount described in Subsection (5)(b)(i) into the Homeless Shelter Cities Mitigation Restricted Account created in Section 35A-16-402. (c) For a participating local government that qualifies to receive a distribution described in Subsection (4), the commission shall apply the provisions of this Subsection (5) after the commission applies the provisions of Subsections (3) and (4). (6) (a) As used in this Subsection (6): (i) "Annual dedicated sand and gravel sales tax revenue" means an amount equal to the total revenue an establishment described in NAICS Code 327320, Ready-Mix Concrete Manufacturing, of the 2022 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget, collects and remits under this part for a calendar year. (ii) "Sand and gravel" means sand, gravel, or a combination of sand and gravel. (iii) "Sand and gravel extraction site" means a pit, quarry, or deposit that: (A) contains sand and gravel; and (B) is assessed by the commission in accordance with Section 59-2-201. (iv) "Ton" means a short ton of 2,000 pounds. (v) "Tonnage ratio" means the ratio of: (A) the total amount of sand and gravel, measured in tons, sold during a calendar year from all sand and gravel extraction sites located within a county, city, or town; to (B) the total amount of sand and gravel, measured in tons, sold during the same calendar year from sand and gravel extraction sites statewide. (b) For purposes of calculating the ratio described in Subsection (6)(a)(v), the commission shall: (i) use the gross sales data provided to the commission as part of the commission's property tax valuation process; and (ii) if a sand and gravel extraction site operates as a unit across municipal or county lines, apportion the reported tonnage among the counties, cities, or towns based on the percentage of the sand and gravel extraction site located in each county, city, or town, as approximated by the commission. (c) (i) Each July, the commission shall distribute from total collections under this part an amount equal to the annual dedicated sand and gravel sales tax revenue for the preceding calendar year to each county, city, or town in the same proportion as the county's, city's, or town's tonnage ratio for the preceding calendar year. (ii) The commission shall ensure that the revenue distributed under this Subsection (6)(c) is drawn from each jurisdiction's collections in proportion to the jurisdiction's share of total collections for the preceding 12-month period. (d) A county, city, or town shall use revenue described in Subsection (6)(c) for class B or class C roads. (7) (a) Population figures for purposes of this section shall be based on, to the extent not otherwise required by federal law: (i) the most recent estimate from the Utah Population Committee created in Section 63C-20-103; or (ii) if the Utah Population Committee estimate is not available for each municipality and unincorporated area, the adjusted sub-county population estimate provided by the Utah Population Committee in accordance with Section 63C-20-104. (b) The population of a county for purposes of this section shall be determined only from the unincorporated area of the county. (8) (a) As used in Subsections (8) and (9): (i) "Applicable percentage" means, for a convention center reinvestment zone created under Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, for sales occurring within the qualified development zone described in Subsection (8)(a)(ii), 100% of the sales and use tax increment, as that term is defined in Section 63N-23-101, from the sales and use tax: (A) imposed by a city of the first class in a county of the first class under this part; (B) imposed by a city of the first class in a county of the first class under Section 59-12-402.1; (C) imposed by a county of the first class under Section 59-12-1102; and (D) imposed by a county of the first class under Part 22, Local Option Sales and Use Taxes for Transportation Act. (ii) "Qualified development zone" means the sales and use tax boundary of a convention center reinvestment zone created under Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone. (iii) "Qualifying construction materials" means construction materials that are: (A) delivered to a delivery outlet within a qualified development zone; and (B) intended to be permanently attached to real property within the qualified development zone. (b) For a sale of qualifying construction materials, the commission shall distribute the product calculated in Subsection (8)(c) to a qualified development zone if the seller of the construction materials: (i) establishes a delivery outlet with the commission within the qualified development zone; (ii) reports the sales of the construction materials to the delivery outlet described in Subsection (8)(b)(i); and (iii) does not report the sales of the construction materials on a simplified electronic return. (c) For the purposes of Subsection (8)(b), the product is equal to: (i) the sales price or purchase price of the qualifying construction materials; and (ii) the applicable percentage. (9) (a) As used in this Subsection (9), "Schedule J sale" means a sale reported on State Tax Commission Form TC-62M, Schedule J, or a substantially similar form as designated by the commission. (b) Revenue generated from the applicable percentage by a Schedule J sale within a qualified development zone shall be distributed into the jurisdiction that would have received the revenue in the absence of the qualified development zone. (10) (a) As used in this Subsection (10): (i) "Applicable percentage" means: (A) for a project area adopted by the military installation development authority under Title 63H, Chapter 1, Military Installation Development Authority Act, for sales occurring within a qualified development zone described in Subsection (10)(a)(iii)(A): (I) 50% of the revenue from the sales and use tax imposed under this part; (II) 100% of the revenue from the sales and use tax imposed by the military installation development authority under Section 59-12-401; and (III) 100% of the revenue from the sales and use tax imposed by the military installation development authority under Section 59-12-402; (B) for a project area under Title 11, Chapter 58, Utah Inland Port Authority Act, for sales occurring within a qualified development zone described in Subsection (10)(a)(iii)(B), 20% of the revenue from the sales and use tax under this part; (C) for the lake authority boundary, as defined in Section 11-65-101, for sales occurring within the qualified development zone described in Subsection (10)(a)(ii)(C), 50% of the revenue from the sales and use tax under this part; (D) for the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201, for sales occurring within the qualified development zone described in Subsection (10)(a)(iii)(D), 100% of the revenue from the sales and use tax imposed by the Utah Fairpark Area Investment and Restoration District under Sections 59-12-401 and 59-12-402; and (E) for an eligible basic special district created under Title 17B, Chapter 1, Part 14, Basic Special District, for sales occurring within a qualified development zone described in Subsection (10)(a)(iii)(E), 50% of the revenue from the sales and use tax imposed under this part. (ii) "Eligible basic special district" means the same as that term is defined in Section 17B-1-1405. (iii) "Qualified development zone" means the sales and use tax boundary of: (A) a project area adopted by the military installation development authority under Title 63H, Chapter 1, Military Installation Development Authority Act; (B) a project area under Title 11, Chapter 58, Utah Inland Port Authority Act; (C) the lake authority boundary, as defined in Section 11-65-101; (D) the Utah Fairpark Investment and Restoration District, created in Section 11-70-201; or (E) the area within the boundary of an eligible basic special district, and if applicable, the boundary of a public infrastructure district created by the basic special district. (iv) "Qualifying construction materials" means construction materials that are: (A) delivered to a delivery outlet within a qualified development zone; and (B) intended to be permanently attached to real property within the qualified development zone. (b) For a sale of qualifying construction materials, the commission shall distribute the product calculated in Subsection (10)(c) to a qualified development zone if the seller of the construction materials: (i) establishes a delivery outlet with the commission within the qualified development zone; (ii) reports the sales of the construction materials to the delivery outlet described in Subsection (10)(b)(i); and (iii) does not report the sales of the construction materials on a simplified electronic return. (c) For the purposes of Subsection (10)(b), the product is equal to: (i) the sales price or purchase price of the qualifying construction materials; and (ii) the applicable percentage. (11) (a) As used in this Subsection (11): (i) "Applicable percentage" means the same as that term is defined in Subsection (10). (ii) "Qualified development zone" means the same as that term is defined in Subsection (10). (iii) "Schedule J sale" means a sale reported on State Tax Commission Form TC-62M, Schedule J or a substantially similar form as designated by the commission. (b) Revenue generated from the applicable percentage by a Schedule J sale within a qualified development zone shall be distributed to the jurisdiction that would have received the revenue in the absence of the qualified development zone. (12) (a) As used in this Subsection (12): (i) "Applicable percentage" means, for a major sporting event venue zone created under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, for sales occurring within the qualified development zone described in Subsection (12)(a)(ii): (A) 50% of the sales and use tax increment, as that term is defined in Section 63N-23-101, from the sales and use tax imposed under this part; (B) 100% of the revenue from the sales and use tax imposed by the creating entity of a major sporting event venue zone under Section 59-12-401; and (C) 100% of the revenue from the sales and use tax imposed by the creating entity of a major sporting event venue zone under Section 59-12-402. (ii) "Qualified development zone" means the sales and use tax boundary, as described in Section 63N-3-1710, of a major sporting event venue zone created under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act. (iii) "Qualifying construction materials" means construction materials that are: (A) delivered to a delivery outlet within a qualified development zone; and (B) intended to be permanently attached to real property within the qualified development zone. (b) For a sale of qualifying construction materials, the commission shall distribute the product calculated in Subsection (12)(c) to the creating entity of a qualified development zone if the seller of the construction materials: (i) establishes a delivery outlet with the commission within the qualified development zone; (ii) reports the sales of the construction materials to the delivery outlet described in Subsection (12)(b)(i); and (iii) does not report the sales of the construction materials on a simplified electronic return. (c) For the purposes of Subsection (12)(b), the product is equal to: (i) the sales price or purchase price of the qualifying construction materials; and (ii) the applicable percentage. (13) (a) As used in this Subsection (13): (i) "Applicable percentage" means the same as that term is defined in Subsection (12). (ii) "Qualified development zone" means the same as that term is defined in Subsection (12). (iii) "Schedule J sale" means a sale reported on State Tax Commission Form TC-62M, Schedule J or a substantially similar form as designated by the commission. (b) Revenue generated from the applicable percentage by a Schedule J sale within a qualified development zone shall be distributed to the jurisdiction that would have received the revenue in the absence of the qualified development zone.
Utah Code § 59-2-1335 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1335
§ 59-2-1335. Abbreviations permitted in proceedings.
Status: in_force

(1) (a) In all proceedings relating to assessment, levy, or collection of taxes or relating to the listing or collection of tax notice charges, the subjection of any property to a charge for taxes of any nature or for tax notice charges, or the advertisement and sale of any property for taxes or tax notice charges, the following initial letters, abbreviations, symbols, and figures may be used. (b) The meaning of the initial letters, abbreviations, symbols, and figures is shown by the word or words placed opposite the initial letters, abbreviations, symbols, and figures:a., ac. ................................................................................................................................ acre, acresadd. ... ................................................................................................................................... additionave. ........................................................................................................................................ avenuebeg. ................................................................................................................................... beginningblk. ........................................................................................................................................... blockbet. ....................................................................................................................................... betweenbdy., bdrs. ....................................................................................................... boundary, boundariesch., chs. ........................................................................................................................ chain, chainscom. .............................................................................................................................. commencingcont. .................................................................................................................................. containingdeg. or degree symbol .............................................................................................. degree, degreesdist. ...................................................................................................................................... distanceE. ............................................................................................................................................... eastE'ly ........................................................................................................................................ easterlyft. ....................................................................................................................................... foot, feetfrac. ................................................................................................................................... fractionalin., ins. ........................................................................................................................... inch, incheslk., lks. .............................................................................................................................. link, linkslt., lts. .................................................................................................................................... lot, lotsm., min., or ' ............................................................................................................ minute, minutesm. or l. .......................................................................................................................... more or lessN. ............................................................................................................................................ northNE. ..................................................................................................................................... northeastNE'ly. ........................................................................................................................... northeasterlyN'ly. .................................................................................................................................... northerlyNW. ................................................................................................................................... northwestNW'ly. ........................................................................................................................ northwesterlypt. ............................................................................................................................................. point1/4 sec. ...................................................................................................................... quarter sectionr., rs. ............................................................................................................................. range, rangesrd., rds. ................................................................................................................................ rod, rodsR. of W. ....................................................................................................................... right-of-ways. or " ....................................................................................................................... second, secondsS. ........................................................................................................................................... southSE. ...................................................................................................................................... southeastSE'ly. ........................................................................................................................... southeasterlyS'ly. .................................................................................................................................... southerlyst. ............................................................................................................................................ streetsub. ................................................................................................................................. subdivisionS.L.M. ................................................................................................................ Salt Lake MeridianSW. ................................................................................................................................... southwestt., tp., tps. ......................................................................................................... township, townshipsth. ........................................................................................................................................... thenceU.S. sur. ............................................................................................................ United State SurveyU.S.M. ....................................................................................................... Uintah Special MeridianW. ............................................................................................................................................. westW'ly. ..................................................................................................................................... westerly (2) Where the name of any railroad or railroad company is commonly referred to by the initial letters of the word constituting the name of the railroad, the initial letters may be used as an abbreviation for the full name of the railroad or railroad company in all cases where the name is used in the description of property. (3) (a) Commonly accepted initial letters, abbreviations, symbols, and figures having local significance may be used. (b) Any initial letters, abbreviations, symbols, and figures shall first be approved by the commission. (c) A written or printed explanation of initial letters, abbreviations, symbols, and figures shall appear in each assessment roll in which they are used and shall be published with each separate advertisement and sale for taxes or tax notice charges in which they are used.
Utah Code § 59-2-1017 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1017
§ 59-2-1017. Property tax appeal assistance.
Status: in_force

(1) As used in this section: (a) "Certified appraiser" means an appraiser certified in accordance with: (i) Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act; or (ii) the law of a jurisdiction in the United States. (b) "Licensed appraiser" means an appraiser licensed in accordance with: (i) Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act; or (ii) the law of a jurisdiction in the United States. (c) "Opinion of value" means an estimate of fair market value that: (i) is made by a licensed appraiser or a certified appraiser; and (ii) except as provided in Subsections (5) and (6), complies with the Uniform Standards of Professional Appraisal Practice promulgated by the Appraisal Standards Board as described in 12 U.S.C. Sec. 3339. (d) "Present evidence" means to present information: (i) to a county board of equalization or the commission; and (ii) related to a property tax appeal made in accordance with this part. (e) "Price estimate" means an estimate: (i) of the price that property would sell for; and (ii) that is not an opinion of value. (f) "Provide property tax information" means to provide information related to a property tax appeal made in accordance with this part to another person. (2) Subject to the other provisions of this section, a person may: (a) present evidence in a property tax appeal on behalf of another person after obtaining permission from that other person; or (b) provide property tax information to another person. (3) For purposes of Subsection (2): (a) only a licensed appraiser or a certified appraiser may present or provide an opinion of value; and (b) a licensed appraiser or a certified appraiser may not present or provide a price estimate. (4) A licensed appraiser or a certified appraiser may, in accordance with Subsection (2), provide services regarding a property tax appeal as follows: (a) present or provide an opinion of value; or (b) provide consultation services, including presenting evidence or providing property tax information. (5) (a) A licensed appraiser or a certified appraiser who presents or provides an opinion of value in accordance with Subsection (2) shall comply with all applicable laws and regulations, including Sections 61-2g-304, 61-2g-403, 61-2g-406, and 61-2g-407. (b) A licensed appraiser or a certified appraiser who does not present or provide an opinion of value but who provides consultation services by presenting evidence or providing property tax information in accordance with Subsection (2) shall comply with all applicable laws and regulations, including Sections 61-2g-304, 61-2g-403, 61-2g-406, and 61-2g-407, except that the licensed appraiser or the certified appraiser may advocate for the client in a property tax appeal. (c) A person who is not a licensed appraiser and not a certified appraiser who presents evidence or provides property tax information in accordance with Subsection (2): (i) is subject to Section 61-2g-407; and (ii) if the person charges a contingent fee, is subject to Section 61-2g-406. (6) A licensed appraiser or a certified appraiser may provide an opinion of value, present evidence, or provide tax information in a property tax appeal of the personal residence of the licensed appraiser or certified appraiser despite any personal bias. (7) A county board of equalization or the commission may evaluate the reliability or accuracy of evidence presented or property tax information provided in accordance with this section.
Utah Code § 59-18-110 — Utah Code / Title 59 / Chapter 59-18 / § 59-18-110
§ 59-18-110. Election and consent to release of trust to specified charitable organization.
Status: in_force

A trustee of a trust for the benefit of a public charitable organization or organizations may, with the consent of such organization or organizations, come under Subsection 59-18-109(5) by filing an election, accompanied by the consents, with the attorney general. Thereafter, the trust shall be subject to Subsection 59-18-109(5) and Section 59-18-111.
Utah Code § 59-1-1306 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1306
§ 59-1-1306. Material advisor disclosure of reportable transactions.
Status: in_force

(1) (a) A material advisor shall disclose a reportable transaction to the commission on a form provided by the commission. (b) The disclosure described in Subsection (1)(a): (i) shall include information: (A) identifying and describing the transaction; and (B) describing any potential tax benefits expected to result from the transaction; and (ii) may include information other than the information described in Subsection (1)(b)(i) as required by the commission. (2) If a material advisor described in Subsection (1) is required to file a return disclosing a reportable transaction under Section 6111, Internal Revenue Code, the material advisor shall provide the commission a copy of that return. (3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules prescribing: (a) the date a: (i) disclosure required by Subsection (1) shall be filed with the commission; and (ii) copy of a return required by Subsection (2) shall be filed with the commission; (b) that only one person may be required to meet the requirements of Subsection (1) or (2) if two or more persons would otherwise be required to meet the requirements of Subsection (1) or (2); and (c) exemptions from Subsection (1) or (2).
Utah Code § 59-2-103.5 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-103.5
§ 59-2-103.5. Procedures to obtain an exemption for residential property -- Procedure if property owner or property no longer qualifies to receive a residential exemption.
Status: in_force

1/1/2027 (1) Subject to Subsections (4), (5), and (6), for residential property other than part-year residential property, an owner shall file an application with the county board of equalization before the county applies a residential exemption authorized under Section 59-2-103 to the value of the residential property if: (a) the residential property was ineligible for the residential exemption during the calendar year immediately preceding the calendar year for which the owner is seeking to have the residential exemption applied to the value of the residential property; (b) an ownership interest in the residential property changes; or (c) the county board of equalization determines that there is reason to believe that the residential property no longer qualifies for the residential exemption. (2) (a) The application described in Subsection (1): (i) shall be on a form the commission provides by rule and makes available to the counties; (ii) shall be signed by the owner of the residential property; and (iii) may not request the sales price of the residential property. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing the contents of the form described in Subsection (2)(a). (c) For purposes of the application described in Subsection (1), a county may not request information from an owner of a residential property beyond the information in the form provided by the commission under this Subsection (2). (3) (a) Before a county may apply a residential exemption to the value of part-year residential property, an owner of the property shall: (i) subject to Subsection (6), file the application described in Subsection (2)(a) with the county board of equalization; and (ii) include as part of the application described in Subsection (2)(a) a statement that certifies: (A) the date the part-year residential property became residential property; (B) that the part-year residential property will be used as residential property for 183 or more consecutive calendar days during the calendar year for which the owner seeks to obtain the residential exemption; and (C) that the owner, or a member of the owner's household, may not claim a residential exemption for any property for the calendar year for which the owner seeks to obtain the residential exemption, other than the part-year residential property, or as allowed under Section 59-2-103 with respect to the primary residence or household furnishings, furniture, and equipment of the owner's tenant. (b) If an owner files an application under this Subsection (3) on or after May 1 of the calendar year for which the owner seeks to obtain the residential exemption, the county board of equalization may require the owner to pay an application fee not to exceed $50. (4) Before a county allows residential property described in Subsection 59-2-102(35)(b)(ii) a residential exemption authorized under Section 59-2-103, an owner of the residential property shall file with the county assessor a written declaration that: (a) states under penalty of perjury that, to the best of each owner's knowledge, upon completion of construction or occupancy of the residential property, the residential property will be used for residential purposes as a primary residence; (b) is signed by each owner of the residential property; and (c) is on a form approved by the commission. (5) (a) Before a county allows residential property described in Subsection 59-2-103(6)(b) a residential exemption authorized under Section 59-2-103, an owner of the residential property shall file with the county assessor a written declaration that: (i) states under penalty of perjury that, to the best of each owner's knowledge, the residential property will be used for residential purposes as a primary residence of a tenant; (ii) is signed by each owner of the residential property; and (iii) is on a form approved by the commission. (b) (i) (A) In addition to the declaration, a county assessor may request from an owner a current lease agreement signed by the tenant. (B) If the lease agreement is insufficient for a county assessor to make a determination about eligibility for a residential exemption, a county assessor may request a copy of the real estate insurance policy for the property. (C) If the real estate insurance policy is insufficient for a county assessor to make a determination about eligibility for a residential exemption, a county assessor may request a copy of a filing from the most recent federal tax return showing that the owner had profit or loss from the residential property as a rental. (ii) A county assessor may not request information from an owner's tenant. (6) (a) Except as provided in Subsection (6)(b), the county board of equalization may not accept from a property owner an application to receive a residential exemption authorized under Section 59-2-103 for the property owner's primary residence that is filed after the later of: (i) September 15 of the calendar year for which the property owner seeks to receive the residential exemption; or (ii) the last day of a 45-day period beginning on the day on which the county auditor provides the notice under Section 59-2-919.1. (b) (i) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing for circumstances under which the county board of equalization is required to accept a property owner's application for a residential exemption authorized under Section 59-2-103 that is filed after the time period described in Subsection (6)(a). (ii) The commission shall report to the Revenue and Taxation Interim Committee on any rules implemented under this Subsection (6)(b). (7) Except as provided in Subsection (8), if a property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner's primary residence, the property owner shall: (a) file a written statement with the county board of equalization of the county in which the property is located: (i) on a form provided by the county board of equalization; and (ii) notifying the county board of equalization that the property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner's primary residence; and (b) declare on the property owner's individual income tax return under Chapter 10, Individual Income Tax Act, for the taxable year for which the property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner's primary residence, that the property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner's primary residence. (8) A property owner is not required to file a written statement or make the declaration described in Subsection (7) if the property owner: (a) changes primary residences; (b) qualified to receive a residential exemption authorized under Section 59-2-103 for the residence that was the property owner's former primary residence; and (c) qualifies to receive a residential exemption authorized under Section 59-2-103 for the residence that is the property owner's current primary residence. (9) Subsections (2) through (8) do not apply to qualifying exempt primary residential rental personal property. (10) (a) For the first calendar year in which a property owner qualifies to receive a residential exemption under Section 59-2-103, a county assessor may require the property owner to file a signed statement described in Section 59-2-306. (b) Notwithstanding Section 59-2-306, for a calendar year after the calendar year described in Subsection (10)(a) in which a property owner qualifies for an exemption authorized under Section 59-2-1115 for qualifying exempt primary residential rental personal property, a signed statement described in Section 59-2-306 with respect to the qualifying exempt primary residential rental personal property may only require the property owner to certify, under penalty of perjury, that the property owner qualifies for the exemption authorized under Section 59-2-1115. (11) A county assessor may use driver license information disclosed by the Driver License Division in accordance with Subsections 53-3-109(3)(a)(iv) and (e) only for purposes of verifying a property owner's eligibility to receive a residential exemption.1/1/2027 (1) Subject to Subsections (4), (5), and (6), for residential property other than part-year residential property, an owner shall file an application with the county board of equalization before the county applies a residential exemption authorized under Section 59-2-103 to the value of the residential property if: (a) the residential property was ineligible for the residential exemption during the calendar year immediately preceding the calendar year for which the owner is seeking to have the residential exemption applied to the value of the residential property; (b) an ownership interest in the residential property changes; or (c) the county board of equalization determines that there is reason to believe that the residential property no longer qualifies for the residential exemption. (2) (a) The application described in Subsection (1): (i) shall be on a form the commission provides by rule and makes available to the counties; (ii) shall be signed by the owner of the residential property; and (iii) may not request the sales price of the residential property. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing the contents of the form described in Subsection (2)(a). (c) For purposes of the application described in Subsection (1), a county may not request information from an owner of a residential property beyond the information in the form provided by the commission under this Subsection (2). (3) (a) Before a county may apply a residential exemption to the value of part-year residential property, an owner of the property shall: (i) subject to Subsection (6), file the application described in Subsection (2)(a) with the county board of equalization; and (ii) include as part of the application described in Subsection (2)(a) a statement that certifies: (A) the date the part-year residential property became residential property; (B) that the part-year residential property will be used as residential property for 183 or more consecutive calendar days during the calendar year for which the owner seeks to obtain the residential exemption; and (C) that the owner, or a member of the owner's household, may not claim a residential exemption for any property for the calendar year for which the owner seeks to obtain the residential exemption, other than the part-year residential property, or as allowed under Section 59-2-103 with respect to the primary residence or household furnishings, furniture, and equipment of the owner's tenant. (b) If an owner files an application under this Subsection (3) on or after May 1 of the calendar year for which the owner seeks to obtain the residential exemption, the county board of equalization may require the owner to pay an application fee not to exceed $50. (4) Before a county allows residential property described in Subsection 59-2-102(35)(b)(ii) a residential exemption authorized under Section 59-2-103, an owner of the residential property shall file with the county assessor a written declaration that: (a) states under penalty of perjury that, to the best of each owner's knowledge, upon completion of construction or occupancy of the residential property, the residential property will be used for residential purposes as a primary residence; (b) is signed by each owner of the residential property; and (c) is on a form approved by the commission. (5) (a) Before a county allows residential property described in Subsection 59-2-103(6)(b) a residential exemption authorized under Section 59-2-103, an owner of the residential property shall file with the county assessor a written declaration that: (i) states under penalty of perjury that, to the best of each owner's knowledge, the residential property will be used for residential purposes as a primary residence of a tenant; (ii) is signed by each owner of the residential property; and (iii) is on a form approved by the commission. (b) (i) (A) In addition to the declaration, a county assessor may request from an owner a current lease agreement signed by the tenant. (B) If the lease agreement is insufficient for a county assessor to make a determination about eligibility for a residential exemption, a county assessor may request a copy of the real estate insurance policy for the property. (C) If the real estate insurance policy is insufficient for a county assessor to make a determination about eligibility for a residential exemption, a county assessor may request a copy of a filing from the most recent federal tax return showing that the owner had profit or loss from the residential property as a rental. (ii) A county assessor may not request information from an owner's tenant. (6) (a) Except as provided in Subsection (6)(b), the county board of equalization may not accept from a property owner an application to receive a residential exemption authorized under Section 59-2-103 for the property owner's primary residence that is filed after the later of: (i) September 15 of the calendar year for which the property owner seeks to receive the residential exemption; or (ii) the last day of a 45-day period beginning on the day on which the county auditor provides the notice under Section 59-2-919.1. (b) (i) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing for circumstances under which the county board of equalization is required to accept a property owner's application for a residential exemption authorized under Section 59-2-103 that is filed after the time period described in Subsection (6)(a). (ii) The commission shall report to the Revenue and Taxation Interim Committee on any rules implemented under this Subsection (6)(b). (7) Except as provided in Subsection (8), if a property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner's primary residence, the property owner shall: (a) file a written statement with the county board of equalization of the county in which the property is located: (i) on a form provided by the county board of equalization; and (ii) notifying the county board of equalization that the property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner's primary residence; and (b) declare on the property owner's individual income tax return under Chapter 10, Individual Income Tax Act, for the taxable year for which the property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner's primary residence, that the property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner's primary residence. (8) A property owner is not required to file a written statement or make the declaration described in Subsection (7) if the property owner: (a) changes primary residences; (b) qualified to receive a residential exemption authorized under Section 59-2-103 for the residence that was the property owner's former primary residence; and (c) qualifies to receive a residential exemption authorized under Section 59-2-103 for the residence that is the property owner's current primary residence. (9) Subsections (2) through (8) do not apply to qualifying exempt primary residential rental personal property. (10) (a) For the first calendar year in which a property owner qualifies to receive a residential exemption under Section 59-2-103, a county assessor may require the property owner to file a signed statement described in Section 59-2-306. (b) Notwithstanding Section 59-2-306, for a calendar year after the calendar year described in Subsection (10)(a) in which a property owner qualifies for an exemption authorized under Section 59-2-1115 for qualifying exempt primary residential rental personal property, a signed statement described in Section 59-2-306 with respect to the qualifying exempt primary residential rental personal property may only require the property owner to certify, under penalty of perjury, that the property owner qualifies for the exemption authorized under Section 59-2-1115. (11) A county assessor may use driver license information disclosed by the Driver License Division in accordance with Subsections 53-3-109(3)(a)(iv) and (e) only for purposes of verifying a property owner's eligibility to receive a residential exemption.1/1/2027 (1) Subject to Subsections (4), (5), and (6), for residential property other than part-year residential property, an owner shall file an application with the county board of equalization before the county applies a residential exemption authorized under Section 59-2-103 to the value of the residential property if: (a) the residential property was ineligible for the residential exemption during the calendar year immediately preceding the calendar year for which the owner is seeking to have the residential exemption applied to the value of the residential property; (b) an ownership interest in the residential property changes; or (c) the county board of equalization determines that there is reason to believe that the residential property no longer qualifies for the residential exemption. (2) (a) The application described in Subsection (1): (i) shall be on a form the commission provides by rule and makes available to the counties; (ii) shall be signed by the owner of the residential property; and (iii) may not request the sales price of the residential property. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing the contents of the form described in Subsection (2)(a). (c) For purposes of the application described in Subsection (1), a county may not request information from an owner of a residential property beyond the information in the form provided by the commission under this Subsection (2). (3) (a) Before a county may apply a residential exemption to the value of part-year residential property, an owner of the property shall: (i) subject to Subsection (6), file the application described in Subsection (2)(a) with the county board of equalization; and (ii) include as part of the application described in Subsection (2)(a) a statement that certifies: (A) the date the part-year residential property became residential property; (B) that the part-year residential property will be used as residential property for 183 or more consecutive calendar days during the calendar year for which the owner seeks to obtain the residential exemption; and (C) that the owner, or a member of the owner's household, may not claim a residential exemption for any property for the calendar year for which the owner seeks to obtain the residential exemption, other than the part-year residential property, or as allowed under Section 59-2-103 with respect to the primary residence or household furnishings, furniture, and equipment of the owner's tenant. (b) If an owner files an application under this Subsection (3) on or after May 1 of the calendar year for which the owner seeks to obtain the residential exemption, the county board of equalization may require the owner to pay an application fee not to exceed $50. (4) Before a county allows residential property described in Subsection 59-2-102(35)(b)(ii) a residential exemption authorized under Section 59-2-103, an owner of the residential property shall file with the county assessor a written declaration that: (a) states under penalty of perjury that, to the best of each owner's knowledge, upon completion of construction or occupancy of the residential property, the residential property will be used for residential purposes as a primary residence; (b) is signed by each owner of the residential property; and (c) is on a form approved by the commission. (5) (a) Before a county allows residential property described in Subsection 59-2-103(6)(b) a residential exemption authorized under Section 59-2-103, an owner of the residential property shall file with the county assessor a written declaration that: (i) states under penalty of perjury that, to the best of each owner's knowledge, the residential property will be used for residential purposes as a primary residence of a tenant; (ii) is signed by each owner of the residential property; and (iii) is on a form approved by the commission. (b) (i) (A) In addition to the declaration, a county assessor may request from an owner a current lease agreement signed by the tenant. (B) If the lease agreement is insufficient for a county assessor to make a determination about eligibility for a residential exemption, a county assessor may request a copy of the real estate insurance policy for the property. (C) If the real estate insurance policy is insufficient for a county assessor to make a determination about eligibility for a residential exemption, a county assessor may request a copy of a filing from the most recent federal tax return showing that the owner had profit or loss from the residential property as a rental. (ii) A county assessor may not request information from an owner's tenant. (6) (a) Except as provided in Subsection (6)(b), the county board of equalization may not accept from a property owner an application to receive a residential exemption authorized under Section 59-2-103 for the property owner's primary residence that is filed after the later of: (i) September 15 of the calendar year for which the property owner seeks to receive the residential exemption; or (ii) the last day of a 45-day period beginning on the day on which the county auditor provides the notice under Section 59-2-919.1. (b) (i) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing for circumstances under which the county board of equalization is required to accept a property owner's application for a residential exemption authorized under Section 59-2-103 that is filed after the time period described in Subsection (6)(a). (ii) The commission shall report to the Revenue and Taxation Interim Committee on any rules implemented under this Subsection (6)(b). (7) Except as provided in Subsection (8), if a property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner's primary residence, the property owner shall: (a) file a written statement with the county board of equalization of the county in which the property is located: (i) on a form provided by the county board of equalization; and (ii) notifying the county board of equalization that the property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner's primary residence; and (b) declare on the property owner's individual income tax return under Chapter 10, Individual Income Tax Act, for the taxable year for which the property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner's primary residence, that the property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner's primary residence. (8) A property owner is not required to file a written statement or make the declaration described in Subsection (7) if the property owner: (a) changes primary residences; (b) qualified to receive a residential exemption authorized under Section 59-2-103 for the residence that was the property owner's former primary residence; and (c) qualifies to receive a residential exemption authorized under Section 59-2-103 for the residence that is the property owner's current primary residence. (9) Subsections (2) through (8) do not apply to qualifying exempt primary residential rental personal property. (10) (a) For the first calendar year in which a property owner qualifies to receive a residential exemption under Section 59-2-103, a county assessor may require the property owner to file a signed statement described in Section 59-2-306. (b) Notwithstanding Section 59-2-306, for a calendar year after the calendar year described in Subsection (10)(a) in which a property owner qualifies for an exemption authorized under Section 59-2-1115 for qualifying exempt primary residential rental personal property, a signed statement described in Section 59-2-306 with respect to the qualifying exempt primary residential rental personal property may only require the property owner to certify, under penalty of perjury, that the property owner qualifies for the exemption authorized under Section 59-2-1115. (11) A county assessor may use driver license information disclosed by the Driver License Division in accordance with Subsections 53-3-109(3)(a)(iv) and (e) only for purposes of verifying a property owner's eligibility to receive a residential exemption.
Utah Code § 59-10-209.1 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-209.1
§ 59-10-209.1. Adjustments to unadjusted income.
Status: in_force

(1) The commission shall allow an adjustment to unadjusted income of a resident or nonresident estate or trust if the resident or nonresident estate or trust would otherwise: (a) receive a double tax benefit under this chapter; or (b) suffer a double tax detriment under this chapter. (2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to allow for the adjustment to unadjusted income required by Subsection (1).
Utah Code § 59-1-1405 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1405
§ 59-1-1405. Notice of deficiency -- Notice of assessment -- Amended return -- Exception.
Status: in_force

(1) Except as provided in Subsection (3) or (5), the commission shall mail a notice of deficiency to a person in accordance with Section 59-1-1404 if the commission finds there is: (a) a deficiency in a tax, fee, or charge imposed; or (b) an increase or decrease in a deficiency. (2) A notice of deficiency described in Subsection (1) shall contain: (a) the details of the deficiency; and (b) the manner of computing the tax. (3) If the commission estimates an amount of tax, fee, or charge due under Subsection 59-1-1406(2), the commission: (a) shall mail a notice of deficiency: (i) to the person for which the commission estimates the amount of tax, fee, or charge due; and (ii) in accordance with Section 59-1-1404; or (b) shall: (i) mail a notice to the person for which the commission estimates the amount of tax, fee, or charge due: (A) that the amount the commission estimates as a tax, fee, or charge is an assessment; and (B) in accordance with Section 59-1-1404; and (ii) provide in the notice described in Subsection (3)(b)(i) that if the person files an amended return within the time period provided in Section 59-1-1410, the commission shall replace the assessment with the amount shown on the person's amended return. (4) If the commission mails notice to a person under Subsection (3)(b), the person may file an amended return within the period provided in Section 59-1-1410 to replace the assessment of tax. (5) If the commission makes a jeopardy assessment under Part 7, Termination and Jeopardy Assessments Procedure: (a) the commission is not required to mail a notice of deficiency described in Subsection (1) to the person against which the commission makes the jeopardy assessment; and (b) the jeopardy assessment is subject to the procedures and requirements of Part 7, Termination and Jeopardy Assessments Procedure.
Utah Code § 59-1-211 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-211
§ 59-1-211. Uniform system of accounts.
Status: in_force

(1) The commission shall establish a uniform system of accounts and when established it shall be followed by all taxing entities within the state. (2) The commission may make rules directly relating to the administration of a uniform system of accounts and shall periodically publish these rules and distribute them to all taxing entities. (3) The commission shall certify a list of all taxing entities that do not comply with the laws and rules pertaining to uniform accounts to the county attorney of the county in which the entity is located. The county attorney shall immediately notify the official or officials charged by law with complying with them. If the official or officials fail to so comply within 60 days after receipt of the notice, the county attorney shall commence proceedings in district court in mandamus to require performance.
Utah Code § 59-2-1606 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1606
§ 59-2-1606. Statewide property tax system funding for counties -- Disbursements to the program manager -- Use of funds.
Status: in_force

(1) The purpose for creating the fund is to provide the counties with: (a) a statewide property tax system that will promote: (i) the accurate valuation of property; (ii) the establishment and maintenance of uniform assessment levels among counties within the state; (iii) efficient administration of the property tax system, including the costs of assessment, collection, and distribution of property taxes; and (iv) the uniform filing of a signed statement a county assessor requests under Section 59-2-306, including implementation of a statewide electronic filing system; and (b) property valuation services. (2) (a) The statewide property tax system shall comply with rules the commission establishes in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (b) The fund manager, in conjunction with the commission, shall establish annual performance metrics for the development of the statewide property tax system. (3) (a) Except as described in Subsection (3)(b), each county shall adopt the statewide property tax system. (b) A county may adopt only part of the statewide property tax system or none of the system if the county demonstrates to the commission that: (i) the county uses a property tax system that includes a computer assisted mass appraisal system and complies with rules the commission establishes in accordance with Subsection (2)(a); and (ii) the county's overall system is able to exchange data with and make use of data received from the statewide property tax system. (4) To promote the purposes described in Subsection (1), the program manager shall: (a) maintain and enhance the statewide property tax system in accordance with Subsection (2); (b) subject to Subsection (5), develop and maintain a statewide web portal for uniform access to property characteristics and features relevant to the valuation of real property; (c) subject to Subsection (6), develop and maintain a statewide web portal for the uniform electronic filing of an application to appeal the valuation or equalization of real property with a county board of equalization under Section 59-2-1004; and (d) assist counties with tracking and reporting appeals information to the commission as required by Section 59-2-1018. (5) (a) The statewide web portal for uniform access to property characteristics and features developed under Subsection (4)(b) shall specify, at a minimum, the following property characteristics and features: (i) parcel or serial number; (ii) situs address; (iii) tax area; (iv) the neighborhood; (v) property type; (vi) land type; (vii) quality or condition; (viii) year of construction; (ix) gross living area; (x) acreage; (xi) market value; and (xii) taxable value. (b) In developing the statewide web portal for uniform access to property characteristics and features under Subsection (4)(b), the program manager may link the statewide web portal to a web portal a county maintains for accessing property characteristics and features within the county if the program manager determines that the county web portal meets the requirements of Subsection (5)(a). (6) In developing the statewide web portal for the uniform electronic filing of appeal applications under Subsection (4)(c), the program manager may link the statewide web portal to a web portal a county maintains for the uniform electronic filing of appeal applications if the program manager determines that the county web portal provides equivalent functions as the statewide web portal.
Utah Code § 59-1-1802 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1802
§ 59-1-1802. Reporting by payment settlement entity.
Status: in_force

A payment settlement entity that is required to file a return in accordance with 26 U.S.C. Sec. 6050W shall file a return containing the same information with the commission for each participating payee with an address in Utah: (1) electronically; (2) in a format approved by the commission; and (3) within 30 days after the day on which the payment settlement entity is required to file a return with the Internal Revenue Service.
Utah Code § 59-14-215 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-215
§ 59-14-215. Transitional inventory tax on cigarettes -- Penalties and interest for failure to comply -- Credit or refund for outdated, unaffixed stamps.
Status: in_force

7/1/2026 (1) In addition to the tax described in Section 59-14-204, there is imposed, beginning on July 1, 2026, an inventory tax on all cigarettes subject to the tax described in Section 59-14-204, upon the sale, use, storage, or distribution of those cigarettes in the state, as follows: (a) the tax imposed in this section applies only to cigarettes sold, used, stored, or distributed in the state on or after July 1, 2026: (i) that have a stamp that reflects that the tax paid on those cigarettes was paid at the tax rate imposed under Section 59-14-204 that was applicable on June 30, 2026; and (ii) for which the tax imposed in this section has not been paid; and (b) the tax imposed in this section is equal to the difference between: (i) the tax imposed on those cigarettes under Section 59-14-204, beginning on July 1, 2026; and (ii) the tax imposed on those cigarettes under Section 59-14-204 on or before June 30, 2026. (2) Except as otherwise provided under this chapter, the tax imposed under this section shall be paid by any person who is the manufacturer, jobber, importer, distributor, wholesaler, or retailer. (3) A person described in Subsection (2) shall remit the tax imposed in this section, on a return prescribed by the commission, on or before July 31, 2026. (4) Failure of a person to comply with the requirements of this section subjects the person to the penalties and interest described in Sections 59-1-401 and 59-1-402. (5) The commission may not waive the interest or penalties imposed on a person for failure to comply with the requirements of this section. (6) (a) Beginning on July 1, 2026, it is unlawful to affix a stamp to cigarettes that reflects payment of the tax imposed under Section 59-14-204 at the rate that was applicable on or before June 30, 2026. (b) A person who violates Subsection (6)(a) may be required by the commission to pay as part of the tax, and in addition to any other penalty provided in this chapter, a penalty of $25 for each offense, to be assessed and collected by the commission in accordance with Chapter 1, Part 14, Assessment, Collections, and Refunds Act. (c) A person who, on or after July 1, 2026, possesses tax stamps described in Subsection (6)(a) may return the stamps to the commission for a credit or refund.7/1/2026 (1) In addition to the tax described in Section 59-14-204, there is imposed, beginning on July 1, 2026, an inventory tax on all cigarettes subject to the tax described in Section 59-14-204, upon the sale, use, storage, or distribution of those cigarettes in the state, as follows: (a) the tax imposed in this section applies only to cigarettes sold, used, stored, or distributed in the state on or after July 1, 2026: (i) that have a stamp that reflects that the tax paid on those cigarettes was paid at the tax rate imposed under Section 59-14-204 that was applicable on June 30, 2026; and (ii) for which the tax imposed in this section has not been paid; and (b) the tax imposed in this section is equal to the difference between: (i) the tax imposed on those cigarettes under Section 59-14-204, beginning on July 1, 2026; and (ii) the tax imposed on those cigarettes under Section 59-14-204 on or before June 30, 2026. (2) Except as otherwise provided under this chapter, the tax imposed under this section shall be paid by any person who is the manufacturer, jobber, importer, distributor, wholesaler, or retailer. (3) A person described in Subsection (2) shall remit the tax imposed in this section, on a return prescribed by the commission, on or before July 31, 2026. (4) Failure of a person to comply with the requirements of this section subjects the person to the penalties and interest described in Sections 59-1-401 and 59-1-402. (5) The commission may not waive the interest or penalties imposed on a person for failure to comply with the requirements of this section. (6) (a) Beginning on July 1, 2026, it is unlawful to affix a stamp to cigarettes that reflects payment of the tax imposed under Section 59-14-204 at the rate that was applicable on or before June 30, 2026. (b) A person who violates Subsection (6)(a) may be required by the commission to pay as part of the tax, and in addition to any other penalty provided in this chapter, a penalty of $25 for each offense, to be assessed and collected by the commission in accordance with Chapter 1, Part 14, Assessment, Collections, and Refunds Act. (c) A person who, on or after July 1, 2026, possesses tax stamps described in Subsection (6)(a) may return the stamps to the commission for a credit or refund.
Utah Code § 59-12-1104 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1104
§ 59-12-1104. Seller or certified service provider reliance on commission information.
Status: in_force

A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the tax is as a result of the seller's or certified service provider's reliance on incorrect data provided by the commission in a database created by the commission: (1) containing tax rates, boundaries, or local taxing jurisdiction assignments; or (2) indicating the taxability of tangible personal property, a product transferred electronically, or a service.
Utah Code § 59-1-501 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-501
§ 59-1-501. Procedure for obtaining redetermination of a deficiency -- Claim for refund.
Status: in_force

(1) As used in this section: (a) "Legal holiday" means the same as that term is defined in Section 59-10-518. (b) "Tax, fee, or charge" means the same as that term is defined in Section 59-1-1402. (2) A person may file a request for agency action, petitioning the commission for redetermination of a deficiency. (3) Subject to Subsections (4) through (6), a person shall file the request for agency action described in Subsection (2): (a) within a 30-day period after the date the commission mails a notice of deficiency to the person in accordance with Section 59-1-1405; or (b) within a 90-day period after the date the commission mails a notice of deficiency to the person in accordance with Section 59-1-1405 if the notice of deficiency is addressed to a person outside the United States or the District of Columbia. (4) If the last day of a time period described in Subsection (3) is a Saturday, Sunday, or legal holiday, the last day for a person to file a request for agency action is the next day that is not a Saturday, Sunday, or legal holiday. (5) A person that mails a request for agency action shall mail the request for agency action in accordance with Section 59-1-1404. (6) For purposes of Subsection (3), a person is considered to have filed a request for agency action: (a) if the person mails the request for agency action, on the date the person is considered to have mailed the request for agency action in accordance with Section 59-1-1404; or (b) if the person delivers the request for agency action to the commission by a method other than mail, on the date the commission receives the request for agency action. (7) A person that has not previously filed a timely request for agency action in accordance with Subsection (3) may object to a final assessment issued by the commission by: (a) paying the tax, fee, or charge, penalty accrued in accordance with Section 59-1-401, or interest accrued in accordance with Section 59-1-402; and (b) filing a claim for a refund as provided in Section 59-1-1410.