reglab/housing_qa huggingface dataset:
UT Code § 59-5-111 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 5 - Severance Tax on Oil, Gas, and Mining|Part 1 - Oil and Gas Severance Tax|Section 111 - Condition precedent to judicial review.

59-5-111. Condition precedent to judicial review.    (1) Before seeking judicial review, the taxpayer shall deposit with the commission the full amount of taxes, interest, and other charges audited and stated in the decision of the commission.     (2)   (a) If the party appealing executes an undertaking meeting the requirements of Subsection (2)(b), the party is not required to pay the taxes, interest, and other charges as a condition precedent to obtaining judicial review.     (b) The taxpayer shall file an undertaking with the commission in the amount and with the surety approved by the commission.     (c) The undertaking shall provide that, if the appeal is dismissed or the decision of the commission is affirmed, the party appealing will pay all costs and charges that may accrue against the party in the prosecution of the case.     (d) At the option of the party appealing, the undertaking may be in a sum sufficient to cover the taxes, interest, and other charges, audited or stated in the decision, plus the costs or charges that may accrue against the party appealing in the prosecution of the case.      Repealed and Re-enacted by Chapter 4, 1988 General Session
UT Code § 59-5-114 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 5 - Severance Tax on Oil, Gas, and Mining|Part 1 - Oil and Gas Severance Tax|Section 114 - Limitation of actions.

59-5-114. Limitation of actions.    (1)   (a) Except as provided in Subsections (1)(c) through (f), the commission shall assess the amount of taxes imposed under this part, and any penalties and interest, within six years after a taxpayer files a return.     (b) Except as provided in Subsections (1)(c) through (f), if the commission does not make an assessment under Subsection (1)(a) within six years, the commission may not commence a proceeding for the collection of the taxes after the expiration of the six-year period.     (c) Notwithstanding Subsections (1)(a) and (b), the commission may make an assessment or commence a proceeding to collect a tax at any time if a deficiency is due to:   (i) fraud; or     (ii) failure to file a return.       (d) Notwithstanding Subsections (1)(a) and (b), beginning on July 1, 1998, the commission may extend the period to make an assessment or to commence a proceeding to collect the tax under this part if:   (i) the six-year period under this Subsection (1) has not expired; and     (ii) the commission and the taxpayer sign a written agreement:   (A) authorizing the extension; and     (B) providing for the length of the extension.         (e) If the commission delays an audit at the request of a taxpayer, the commission may make an assessment as provided in Subsection (1)(f) if:   (i) the taxpayer subsequently refuses to agree to an extension request by the commission; and     (ii) the six-year period under this Subsection (1) expires before the commission completes the audit.       (f) An assessment under Subsection (1)(e) shall be:   (i) for the time period for which the commission could not make an assessment because of the expiration of the six-year period; and     (ii) in an amount equal to the difference between:   (A) the commission's estimate of the amount of taxes the taxpayer would have been assessed for the time period described in Subsection (1)(f)(i); and     (B) the amount of taxes the taxpayer actually paid for the time period described in Subsection (1)(f)(i).           (2)   (a) Except as provided in Subsection (2)(b), the commission may not make a credit or refund unless the taxpayer files a claim with the commission within six years of the date of overpayment.     (b) Notwithstanding Subsection (2)(a), beginning on July 1, 1998, the commission shall extend the period for a taxpayer to file a claim under Subsection (2)(a) if:   (i) the six-year period under Subsection (2)(a) has not expired; and     (ii) the commission and the taxpayer sign a written agreement:   (A) authorizing the extension; and     (B) providing for the length of the extension.          Amended by Chapter 299, 1998 General Session
UT Code § 59-5-115 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 5 - Severance Tax on Oil, Gas, and Mining|Part 1 - Oil and Gas Severance Tax|Section 115 - Disposition of taxes collected -- Credit to General Fund.

 Effective 5/5/2021  59-5-115. Disposition of taxes collected -- Credit to General Fund.  Except as provided in Section 51-9-305, 51-9-306, 51-9-307, 59-5-116, or 59-5-119, a tax imposed and collected under Section 59-5-102 shall be paid to the commission, promptly remitted to the state treasurer, and credited to the General Fund. Amended by Chapter 401, 2021 General Session
UT Code § 59-5-116 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 5 - Severance Tax on Oil, Gas, and Mining|Part 1 - Oil and Gas Severance Tax|Section 116 - Disposition of certain taxes collected on Ute Indian land.

 Effective 5/5/2021  59-5-116. Disposition of certain taxes collected on Ute Indian land.    (1) Except as provided in Subsection (2), there shall be deposited into the Uintah Basin Revitalization Fund established in Section 35A-8-1602:   (a) for taxes imposed under this part, 33% of the taxes collected on oil, gas, or other hydrocarbon substances produced from a well:   (i) for which production began on or before June 30, 1995; and     (ii) attributable to interests:   (A) held in trust by the United States for the Tribe and its members; or     (B) on lands identified in Pub. L. No. 440, 62 Stat. 72 (1948);         (b) for taxes imposed under this part, 80% of taxes collected on oil, gas, or other hydrocarbon substances produced from a well:   (i) for which production began on or after July 1, 1995; and     (ii) attributable to interests:   (A) held in trust by the United States for the Tribe and its members; or     (B) on lands identified in Pub. L. No. 440, 62 Stat. 72 (1948); and         (c) for taxes imposed under this part, 80% of taxes collected on oil, gas, or other hydrocarbon substances produced from a well:   (i) for which production began on or after January 1, 2001; and     (ii) attributable to interests on lands conveyed to the tribe under the Ute-Moab Land Restoration Act, Pub. L. No. 106-398, Sec. 3303.         (2)   (a) The maximum amount deposited in the Uintah Basin Revitalization Fund may not exceed:   (i) $3,000,000 in fiscal year 2005-06;     (ii) $5,000,000 in fiscal year 2006-07;     (iii) $6,000,000 in fiscal years 2007-08 and 2008-09; and     (iv) for fiscal years beginning with fiscal year 2009-10, the amount determined by the commission as described in Subsection (2)(b).       (b)   (i) The commission shall increase or decrease the dollar amount described in Subsection (2)(a)(iii) by a percentage equal to the percentage difference between the consumer price index for the preceding calendar year and the consumer price index for calendar year 2008; and     (ii) after making an increase or decrease under Subsection (2)(b)(i), round the dollar amount to the nearest whole dollar.       (c) For purposes of this Subsection (2), "consumer price index" is as described in Section 1(f)(4), Internal Revenue Code, and defined in Section (1)(f)(5), Internal Revenue Code.     (d) Any amounts in excess of the maximum described in Subsection (2)(a) shall be credited as provided in Sections 51-9-305, 51-9-306, 51-9-307, and 59-5-115.      Amended by Chapter 401, 2021 General Session
UT Code § 59-5-119 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 5 - Severance Tax on Oil, Gas, and Mining|Part 1 - Oil and Gas Severance Tax|Section 119 - Disposition of certain taxes collected on Navajo Nation land located in Utah.

 Effective 5/5/2021  59-5-119. Disposition of certain taxes collected on Navajo Nation land located in Utah.    (1) Except as provided in Subsection (2), there shall be deposited into the Navajo Revitalization Fund established in Section 35A-8-1704 for taxes imposed under this part beginning on July 1, 1997:   (a) 33% of the taxes collected on oil, gas, or other hydrocarbon substances produced from a well:   (i) for which production began on or before June 30, 1996; and     (ii) attributable to interests in Utah held in trust by the United States for the Navajo Nation and its members; and       (b) 80% of the taxes collected on oil, gas, or other hydrocarbon substances produced from a well:   (i) for which production began on or after July 1, 1996; and     (ii) attributable to interests in Utah held in trust by the United States for the Navajo Nation and its members.         (2)   (a) The maximum amount deposited in the Navajo Revitalization Fund may not exceed:   (i) $2,000,000 in fiscal year 2006-07; and     (ii) $3,000,000 for fiscal years beginning with fiscal year 2007-08.       (b) Any amounts in excess of the maximum described in Subsection (2)(a) shall be credited as provided in Sections 51-9-305, 51-9-306, 51-9-307, and 59-5-115.      Amended by Chapter 401, 2021 General Session
UT Code § 59-5-120 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 5 - Severance Tax on Oil, Gas, and Mining|Part 1 - Oil and Gas Severance Tax|Section 120 - Exemption.

 Effective 5/10/2016  59-5-120. Exemption.  Beginning on January 1, 2006, and ending on June 30, 2026, no severance tax required by this chapter is imposed on oil and gas produced, saved, sold, or transported if the oil or gas produced, saved, sold, or transported is derived from:  (1) coal-to-liquids technology;     (2) oil shale; or     (3) oil sands.    Amended by Chapter 352, 2016 General Session
UT Code § 59-5-201 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 5 - Severance Tax on Oil, Gas, and Mining|Part 2 - Mining Severance Tax|Section 201 - Definitions.

59-5-201. Definitions.  As used in this part:  (1)   (a) "Metalliferous minerals" includes any ore, metal, or other substance containing the following:   (i) aluminum;     (ii) antimony;     (iii) arsenic;     (iv) barium;     (v) beryllium;     (vi) bismuth;     (vii) boron;     (viii) cadmium;     (ix) calcium;     (x) cerium;     (xi) cesium;     (xii) chromium;     (xiii) cobalt;     (xiv) columbium;     (xv) copper;     (xvi) gallium;     (xvii) germanium;     (xviii) gold;     (xix) hafnium;     (xx) indium;     (xxi) iridium;     (xxii) iron;     (xxiii) lanthanum;     (xxiv) lead;     (xxv) lithium;     (xxvi) manganese;     (xxvii) mercury;     (xxviii) molybdenum;     (xxix) nickel;     (xxx) osmium;     (xxxi) palladium;     (xxxii) platinum;     (xxxiii) praseodymium;     (xxxiv) rare earth metals;     (xxxv) rhenium;     (xxxvi) rhodium;     (xxxvii) rubidium;     (xxxviii) ruthenium;     (xxxix) samarium;     (xl) scandium;     (xli) selenium;     (xlii) silicon;     (xliii) silver;     (xliv) sodium;     (xlv) strontium;     (xlvi) tantalum;     (xlvii) tellurium;     (xlviii) thallium;     (xlix) thorium;     (l) tin;     (li) titanium;     (lii) tungsten;     (liii) uranium;     (liv) vanadium;     (lv) yttrium;     (lvi) zinc; or     (lvii) zirconium.       (b) "Metalliferous minerals" does not include:   (i) chloride compounds or salts;     (ii) potash;     (iii) rock, sand, gravel, and stone products;     (iv) gypsum;     (v) sulfur or sulfuric acid;     (vi) gem stones;     (vii) ammonium nitrate;     (viii) carbon dioxide;     (ix) oil, gas, coal, and all carboniferous materials; or     (x) phosphate.         (2) "Mine" means an operation for extracting minerals and includes any deposit of valuable metalliferous minerals that are being extracted from a natural deposit, or a secondary source including tails, slag, waste dumps, or other similar secondary source, whether in solution or otherwise.     (3) "Mining" means the act, process, or work of extracting minerals from their natural occurring environment or from a mine, and transporting or moving those minerals to the point of processing, use, or sale. "Mining" includes the process of leaching minerals from their naturally occurring deposit.     (4) "Ore" means raw materials in their natural state or condition prior to beneficiation or processing, and includes mined raw materials extracted prior to further processing. "Ore" includes any metalliferous material whose metal content is less than 15% and does not include any material whose metal content is 15% or greater.    Amended by Chapter 287, 1990 General Session
UT Code § 59-5-202 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 5 - Severance Tax on Oil, Gas, and Mining|Part 2 - Mining Severance Tax|Section 202 - Severance tax -- Rate -- Computation -- Annual exemption.

59-5-202. Severance tax -- Rate -- Computation -- Annual exemption.    (1) Every person engaged in the business of mining or extracting metalliferous minerals in this state shall pay to the state a severance tax equal to 2.6% of the taxable value of all metals or metalliferous minerals sold or otherwise disposed of.     (2) If the metals or metalliferous minerals are shipped outside the state, this constitutes a sale, and the finished metals or the recoverable units of finished metals from the metalliferous minerals shipped are subject to the severance tax. If the metals or metalliferous minerals are stockpiled, the tax is not applicable until they are sold or shipped out of state. For purposes of the tax imposed by this chapter, uranium concentrates shall be considered to be finished metals. The owner of the metals or metalliferous minerals that are stockpiled shall report to the commission annually, in a form acceptable to the commission, the amount of metalliferous minerals so stockpiled. Metals or metalliferous minerals that are stockpiled for more than two years, however, are subject to the severance tax.     (3) An annual exemption from the payment of the tax imposed by this chapter upon the first $50,000 in gross value of the metalliferous mineral is allowed to each mine.     (4) These taxes are in addition to all other taxes provided by law and are delinquent, unless otherwise deferred, on June 1 next succeeding the calendar year when the metalliferous mineral is produced and sold or delivered.    Amended by Chapter 295, 1990 General Session
UT Code § 59-5-204 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 5 - Severance Tax on Oil, Gas, and Mining|Part 2 - Mining Severance Tax|Section 204 - Statements filed -- Contents -- Verification -- Falsification as perjury.

59-5-204. Statements filed -- Contents -- Verification -- Falsification as perjury.    (1) Every person engaged in the business of mining or extracting metalliferous minerals shall make and file with the commission, on or before June 1 of each year on forms furnished by the commission, a statement containing:   (a) the name, description, and location of the mine owned and operated by the person during the preceding calendar year;     (b) the number of tons of mineral mined during the preceding calendar year and the disposition of the mineral;     (c) the total amount received during the preceding calendar year from the sale of minerals; and     (d) such other reasonable and necessary information as the commission may require for the proper enforcement of this chapter as specified in a rule adopted under Title 63G, Chapter 3, Utah Administrative Rulemaking Act.       (2) The owner of the mine shall be responsible for the statement or report required by this section, but the principal lessee, contractor, or operator may, with the consent of the commission, report and pay the tax as agent for the owner. The owner shall be entitled to deduct and remit to the commission any tax chargeable upon the operations conducted by the lessees or other parties.     (3) The statements or reports required to be filed with the commission shall be signed and sworn to by the person required to file the statements or reports, by a partner if a partnership, or by the president, secretary, or managing officer, if a corporation. Any willful false swearing as to the purported material facts set out in this report constitutes the crime of perjury and shall be punished as such under Title 76, Utah Criminal Code.    Amended by Chapter 382, 2008 General Session
UT Code § 59-5-206 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 5 - Severance Tax on Oil, Gas, and Mining|Part 2 - Mining Severance Tax|Section 206 - Interest and penalty -- Overpayments.

59-5-206. Interest and penalty -- Overpayments.    (1) In case of any failure to make or file a return required by this chapter, the penalty provided in Section 59-1-401 and interest at the rate and in the manner prescribed in Section 59-1-402 shall be charged and added to the tax. The amount so added to any tax, whether as a penalty, interest, or both, shall be collected at the same time and in the same manner and as a part of the tax.     (2) An overpayment of a tax imposed by this chapter shall accrue interest at the rate and in the manner prescribed in Section 59-1-402.    Amended by Chapter 1, 1993 Special Session 2Amended by Chapter 1, 1993 Special Session 2
UT Code § 59-5-207 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 5 - Severance Tax on Oil, Gas, and Mining|Part 2 - Mining Severance Tax|Section 207 - Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit.

59-5-207. Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit.    (1) The tax imposed by this chapter is due and payable on or before June 1 of the year next succeeding the calendar year when the mineral is produced and sold or delivered.     (2) The commission may, for good cause shown upon a written application by the taxpayer, extend the time of payment of the whole or any part of the tax for a period not to exceed six months. If an extension is granted, interest at the rate and in the manner prescribed in Section 59-1-402 shall be charged and added to the amount of the deferred payment of the tax.     (3) Every taxpayer subject to this chapter whose total tax obligation for the preceding calendar year was $3,000 or more shall pay the taxes assessed under this chapter in quarterly installments. Each installment shall be based on the estimated gross value received by the taxpayer during the quarter preceding the date on which the installment is due.     (4) The quarterly installments are due as follows:   (a) for January 1 through March 31, on or before June 1;     (b) for April 1 through June 30, on or before September 1;     (c) for July 1 through September 30, on or before December 1; and     (d) for October 1 through December 31, on or before March 1 of the next year.       (5)   (a) If the taxpayer fails to report and pay any tax when due, the taxpayer is subject to the penalties provided under Section 59-1-401, unless otherwise provided in Subsection (6).     (b) An underpayment exists if less than 80% of the tax due for a quarter is paid.       (6) The penalty for failure to pay the tax due or underpayment of tax may not be assessed if the taxpayer's quarterly tax installment payment equals 25% of the tax reported and paid by the taxpayer for the preceding taxable year.     (7) There shall be no interest added to any estimated tax payments subject to a penalty under this section.     (8) The commission may conduct audits to determine whether any tax is owed under this section.    Amended by Chapter 228, 1995 General Session
UT Code § 59-5-208 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 5 - Severance Tax on Oil, Gas, and Mining|Part 2 - Mining Severance Tax|Section 208 - Tax as lien.

59-5-208. Tax as lien.  The tax imposed by this chapter, together with penalties and interest, is and shall remain a lien upon the mine or mining claim from which the mineral is extracted, until the tax is paid. In the case of unpatented claims or leases on unpatented ground, the lien shall be upon the mining rights.  Enacted by Chapter 4, 1988 General Session
UT Code § 59-5-209 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 5 - Severance Tax on Oil, Gas, and Mining|Part 2 - Mining Severance Tax|Section 209 - Adjudicative proceedings for correction of amount of tax.

59-5-209. Adjudicative proceedings for correction of amount of tax.  If any person feels aggrieved because of the amount of the tax determined by the commission, the person may file a request for agency action with the commission within 30 days after notice is mailed to the person, requesting an adjudicative proceeding and the correction of the assessed tax.  Enacted by Chapter 4, 1988 General Session
UT Code § 59-5-210 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 5 - Severance Tax on Oil, Gas, and Mining|Part 2 - Mining Severance Tax|Section 210 - Decisions of commission.

59-5-210. Decisions of commission.  Every decision of the commission shall be in writing and notice of the decision shall be mailed to the taxpayer within 10 days. All decisions become final upon the expiration of 30 days after notice has been mailed to the taxpayer, unless proceedings are taken within such time for a review in accordance with Title 63G, Chapter 4, Administrative Procedures Act, in which case it becomes final as specified in the Administrative Procedures Act.  Amended by Chapter 382, 2008 General Session
UT Code § 59-5-211 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 5 - Severance Tax on Oil, Gas, and Mining|Part 2 - Mining Severance Tax|Section 211 - Condition precedent to judicial review.

59-5-211. Condition precedent to judicial review.    (1) Before seeking judicial review, the taxpayer shall deposit with the commission the full amount of taxes, interest, and other charges audited and stated in the decision of the commission.     (2)   (a) If the party appealing executes an undertaking meeting the requirements of Subsection (2)(b), the party is not required to pay the taxes, interest, and other charges as a condition precedent to obtaining judicial review.     (b) The undertaking shall be filed with the commission in the amount and with the surety approved by the commission.     (c) The undertaking shall provide that, if the appeal is dismissed or the decision of the commission is affirmed, the party appealing will pay all costs and charges that may accrue against the party in the prosecution of the case.     (d) At the option of the party appealing, the undertaking may be in a sum sufficient to cover the taxes, interest, and other charges, audited or stated in the decision, plus the costs or charges that may accrue against the party appealing in the prosecution of the case.      Enacted by Chapter 4, 1988 General Session
UT Code § 59-5-215 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 5 - Severance Tax on Oil, Gas, and Mining|Part 2 - Mining Severance Tax|Section 215 - Disposition of taxes collected -- Credit to General Fund.

 Effective 5/5/2021  59-5-215. Disposition of taxes collected -- Credit to General Fund.  Except as provided in Section 51-9-305, 51-9-306, or 51-9-307, a tax imposed and collected under Section 59-5-202 shall be paid to the commission, promptly remitted to the state treasurer, and credited to the General Fund. Amended by Chapter 401, 2021 General Session
UT Code § 59-7-103 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 1 - Corporate Tax Generally|Section 103 - Chapter applicable to receivers, trustees in bankruptcy and assignees.

59-7-103. Chapter applicable to receivers, trustees in bankruptcy and assignees.  Unless otherwise provided in this chapter, receivers, trustees in bankruptcy, and assignees for creditors required to make returns under this chapter shall be subject to the provisions of this chapter.  Repealed and Re-enacted by Chapter 169, 1993 General Session