reglab/housing_qa huggingface dataset:
UT Code § 59-6-101 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 6 - Mineral Production Tax Withholding|Section 101 - Definitions.

59-6-101. Definitions.  As used in this chapter:  (1) "Business entity" means a claimant that is a:   (a) C corporation;     (b) S corporation;     (c) general partnership;     (d) limited liability company;     (e) limited liability partnership;     (f) limited partnership; or     (g) business entity similar to Subsections (1)(c) through (f):   (i) with respect to which the business entity's income or losses are divided among and passed through to taxpayers; and     (ii) as defined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.         (2)   (a) Except as provided in Subsection (2)(b), "claimant" means a resident or nonresident person.     (b) "Claimant" does not include an estate or trust.       (3) "Estate" means a nonresident estate or a resident estate.     (4) "Minerals" means:   (a) metalliferous minerals as defined in Section 59-2-102;     (b) nonmetalliferous minerals as defined in Section 59-2-102; or     (c) a combination of Subsections (4)(a) and (b).       (5) "Producer" means a person that:   (a) produces or extracts minerals from deposits in this state; or     (b) is the first purchaser of minerals produced or extracted from deposits in this state.       (6) "Refundable tax credit" or "tax credit" means a tax credit that a claimant, estate, or trust may claim:   (a) as provided by statute; and     (b) regardless of whether the claimant, estate, or trust has a tax liability:   (i) for a tax imposed under:   (A)Chapter 7, Corporate Franchise and Income Taxes;     (B)Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or     (C)Chapter 10, Individual Income Tax Act; and       (ii) for the taxable year for which the claimant, estate, or trust claims the tax credit.         (7) "Taxable year" means the taxable year of a claimant, estate, or trust under:   (a)Chapter 7, Corporate Franchise and Income Taxes;     (b)Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or     (c)Chapter 10, Individual Income Tax Act.       (8) "Tax return" means a return required by:   (a)Chapter 7, Corporate Franchise and Income Taxes;     (b)Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or     (c)Chapter 10, Individual Income Tax Act.       (9) "Trust" means a nonresident trust or a resident trust.     (10) "Withholding return" means a return a producer is required to file under this chapter.    Amended by Chapter 255, 2008 General Session
UT Code § 59-6-102 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 6 - Mineral Production Tax Withholding|Section 102 - Producer's obligation to deduct and withhold payments -- Amount -- Exempt payments -- Credit against tax.

59-6-102. Producer's obligation to deduct and withhold payments -- Amount -- Exempt payments -- Credit against tax.    (1) Except as provided in Subsection (2), each producer shall deduct and withhold from each payment being made to any person in respect to production of minerals in this state, but not including that to which the producer is entitled, an amount equal to 5% of the amount which would have otherwise been payable to the person entitled to the payment.     (2) The obligation to deduct and withhold from payments as provided in Subsection (1) does not apply to those payments which are payable to:   (a) the United States, this state, or an agency or political subdivision of the United States or this state;     (b) an organization that is exempt from the taxes imposed by Chapter 7, Corporate Franchise and Income Taxes, in accordance with Subsection 59-7-102(1)(a);     (c) an Indian or Indian tribe if the amounts accruing are subject to the supervision of the United States or an agency of the United States; or     (d) a business entity that files an exemption certificate in accordance with Section 59-6-102.1.       (3) A claimant, estate, or trust that files a tax return with the commission may claim a refundable tax credit against the tax reflected on the tax return for the amount withheld by the producer under Subsection (1).    Amended by Chapter 255, 2008 General Session
UT Code § 59-6-104 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 6 - Mineral Production Tax Withholding|Section 104 - Commission administration of chapter -- Rulemaking authority.

59-6-104. Commission administration of chapter -- Rulemaking authority.    (1) To the extent the following are consistent with this chapter, the commission shall administer this chapter in accordance with:   (a)Chapter 1, General Taxation Policies; and     (b)Chapter 10, Part 4, Withholding of Tax.       (2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules necessary to effectuate the purposes of this chapter.    Amended by Chapter 212, 2009 General Session
UT Code § 59-8-101 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 8 - Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act|Section 101 - Title.

59-8-101. Title.  This chapter is known as the "Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act."  Amended by Chapter 278, 1995 General Session
UT Code § 59-8-102 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 8 - Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act|Section 102 - Purpose.

59-8-102. Purpose.  The purpose of this chapter is to provide for the imposition of an in lieu excise tax on the gross receipts of corporations, other than those described in Subsection 59-7-102(3), eleemosynary, religious, or charitable institutions, operating in this state who are not otherwise required to pay income or franchise taxes to the state or to declare dividends. Amended by Chapter 311, 1995 General Session
UT Code § 59-8-103 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 8 - Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act|Section 103 - Definitions.

59-8-103. Definitions.  As used in this chapter:  (1) "Corporation" means:   (a) any domestic corporation organized under Title 16, Chapter 6a, Utah Revised Nonprofit Corporation Act;     (b) any foreign corporation engaged in business in this state under Sections 16-6a-1501 through 16-6a-1518;     (c) any project entity defined in Section 11-13-103; or     (d) a public agency, as defined in Section 11-13-103, to the extent it owns an interest in facilities providing additional project capacity, as defined in Section 11-13-103.       (2) "Engaging in business" means carrying on or causing to be carried on any activity through which goods or services are made or rendered by the taxpayer, except as provided in Section 59-7-102.     (3) "Gross receipts" means the totality of the consideration that the taxpayer receives for any good or service produced or rendered in the state without any deduction or expense paid or accrued in respect to it.     (4) "Taxpayer" means any corporation, other than an eleemosynary, religious, or charitable institution, any insurance company, credit union, or Subchapter S organization, any nonprofit hospital, educational, welfare, or employee representation organization, or any mutual benefit association engaged in business in the state that is not otherwise required to pay income or franchise tax to the state under Title 59, Chapter 7, Corporate Franchise and Income Taxes.    Amended by Chapter 286, 2002 General Session
UT Code § 59-8-104 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 8 - Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act|Section 104 - Rate -- Change of rate.

59-8-104. Rate -- Change of rate.    (1) Beginning on or after July 1, 2006, and subject to Section 11-13-303, an in lieu excise tax is imposed on the gross receipts of a taxpayer engaging in business in the state of Utah in each taxable year as follows:     Gross Receipts AmountRate of Tax   Not in excess of $10,000,000None   In excess of $10,000,000 but not in excess of $500,000,000  .6250%   In excess of $500,000,000 but not in excess of $1,000,000,000  .9375%   In excess of $1,000,000,0001.2500%       (2) It is the intent of the Legislature that, as a result of the tax rate decrease provided in Section 59-8-104 of Chapter 221, Laws of Utah 2006, all or a portion of any cost decrease received by a taxpayer as a result of the tax rate decrease be used in whole or in part for expenditures, scholarships, or grants that will benefit the citizens of this state.    Amended by Chapter 221, 2006 General Session
UT Code § 59-8-105 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 8 - Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act|Section 105 - Time for filing of return -- Other applicable provisions.

59-8-105. Time for filing of return -- Other applicable provisions.    (1) Each taxpayer upon whom a gross receipts tax is imposed under this chapter shall file a return with and pay the tax reflected in the return to the commission semiannually on or before the last day of July and January.     (2) All other provisions applicable to the gross receipts tax imposed under this chapter shall be the appropriate provisions provided for in Title 59, Chapter 7, Corporate Franchise and Income Taxes, applied as if the taxpayer under this chapter is a bank or other corporation subject to Title 59, Chapter 7, Corporate Franchise and Income Taxes.    Amended by Chapter 278, 1995 General Session
UT Code § 59-8-106 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 8 - Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act|Section 106 - Rulemaking authority.

59-8-106. Rulemaking authority.  The commission is charged with the administration and enforcement of this chapter and may promulgate such rules under Title 63G, Chapter 3, Utah Administrative Rulemaking Act, as may be required to effectuate the purposes of this chapter.  Amended by Chapter 382, 2008 General Session
UT Code § 59-9-102 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 9 - Taxation of Admitted Insurers|Section 102 - Offsets.

59-9-102. Offsets.    (1) If any authorized insurer doing business in this state during the tax year pays a property tax in this state, the insurer may deduct from the tax provided under this chapter that portion of the property tax paid for general state purposes.     (2) Any domestic insurance company paying a fee for examination under Section 31A-2-205 may deduct from the tax provided under this chapter the amount of the examination fee paid, subject to the limitations of Subsection 31A-2-203(2)(e).     (3) There is offset against the taxes imposed under Section 59-9-101 the amount of any assessments paid by an insurance company under the guaranty associations established under Title 31A, Chapter 28, Guaranty Associations, in the manner provided by Sections 31A-28-113 and 31A-28-212.     (4) There is an offset provided in Section 59-9-102.5 against the premium assessment imposed under Subsection 59-9-101(2) against an admitted insurer writing workers' compensation insurance in this state.     (5) The state has no liability to insurers for any amount by which offsets allowed under this section exceed the insurer's premium tax liability.    Amended by Chapter 177, 2006 General Session
UT Code § 59-9-102.5 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 9 - Taxation of Admitted Insurers|Section 102.5 - Offset for occupational health and safety related donations.

 Affected by 63I-1-259 on 12/31/2030  Effective 5/5/2021  59-9-102.5. Offset for occupational health and safety related donations.    (1) As used in this section:   (a) "Occupational health and safety center" means the Rocky Mountain Center for Occupational and Environmental Health created in Title 53B, Chapter 30, Part 2, Rocky Mountain Center for Occupational and Environmental Health.     (b) "Qualified donation" means a donation that is:   (i) cash;     (ii) given directly to an occupational health and safety center; and     (iii) given exclusively for the purpose of:   (A) supporting graduate level education and training in fields of:   (I) safety and ergonomics;     (II) industrial hygiene;     (III) occupational health nursing;     (IV) occupational injury prevention; and     (V) occupational medicine;       (B) providing continuing education programs for employers designed to promote workplace safety; and     (C) paying reasonable administrative, personnel, equipment, and overhead costs of the occupational health and safety center.         (c) "Workers' compensation insurer" means an admitted insurer writing workers' compensation insurance in this state that is required to pay the premium assessment imposed under Subsection 59-9-101(2).       (2)   (a) A workers' compensation insurer may offset against the premium assessment imposed under Subsection 59-9-101(2) an amount equal to the lesser of:   (i) the total of qualified donations made by the workers' compensation insurer in the calendar year for which the premium assessment is calculated; and     (ii) .20% of the workers' compensation insurer's total workers' compensation premium income as defined in Subsection 59-9-101(2)(b) in the calendar year for which the premium assessment is calculated.       (b) The offset provided under this Subsection (2) shall be allocated in proportion to the percentages provided in Subsection 59-9-101(2)(c).       (3) An occupational health and safety center shall:   (a) provide a workers' compensation insurer a receipt for any qualified donation made by the workers' compensation insurer to the occupational health and safety center;     (b) expend money received by a qualified donation:   (i) for the purposes described in Subsection (1)(b)(iii); and     (ii) in a manner that can be audited to ensure that the money is expended for the purposes described in Subsection (1)(b)(iii); and       (c) in conjunction with the report required by Section 34A-2-202.5, report to the Office of the Legislative Fiscal Analyst for review by the Higher Education Appropriations Subcommittee by no later than August 15 of each year:   (i) the qualified donations received by the occupational health and safety center in the previous calendar year; and     (ii) the expenditures during the previous calendar year of qualified donations received by the occupational health and safety center.        Amended by Chapter 425, 2021 General Session
UT Code § 59-9-103 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 9 - Taxation of Admitted Insurers|Section 103 - Taxation of insurers otherwise untaxed.

59-9-103. Taxation of insurers otherwise untaxed.    (1) As used in this section:   (a) "Administrative and claims expense" includes all claims paid, agency expenses, third party administrator expenses, taxes, licenses, fees, loss adjustment expenses, legal expenses, reinsurance premiums, and all other expenses incurred directly in connection with the insurance of Utah risks by the insurer, less any recoveries or reimbursements collected or collectible because of reinsurance or any other source, but only with respect to Utah risks. The administrative and claims expense also includes the pro rata portion attributable to Utah risks of the salaries and fringe benefits, including taxes on salaries, of all personnel responsible for the administration of the insurer, the printing and stationery, and all other expenses attributable to the administration of the insurer. When personnel are engaged in the administration of the insurer as only part of their employment, for purposes of this section their salaries and fringe benefits shall be prorated based on the portion of their time devoted to the administration of the insurer. Appropriate overhead charges shall be included with all the expenses listed in this subsection.     (b) "Utah risks" means insurance coverage on the lives, health, or against the liability of persons residing in Utah, or on property located in Utah, other than property temporarily in transit through Utah.       (2) Except for workers' compensation coverage, which is provided in Subsection (3), and except as provided under Subsection (4), every insurer which provides insurance on Utah risks shall pay to the commission, on or before March 31 of each year, a tax of 2-1/4% of the total administrative and claims expense incurred during the prior calendar year by the insurer. This tax shall be deposited in the General Fund.     (3) Except as provided under Subsection (4), every insurer which provides workers' compensation coverage on persons employed in Utah shall pay to the commission on or before March 31 of each year a tax of 3-1/4% of the total administrative and claims expense incurred during the prior year by the insurer. This tax shall be distributed in the same manner as under Subsection 59-9-101(2).     (4) The taxes imposed under Subsections (2) and (3) do not apply to:   (a) admitted insurers;     (b) insurers taxed under Section 31A-3-301;     (c) self insurers;     (d) annuity considerations or ocean marine insurance; or     (e) a public agency insurance mutual as defined in Section 31A-1-103.      Amended by Chapter 71, 2002 General Session
UT Code § 59-9-104 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 9 - Taxation of Admitted Insurers|Section 104 - Installment payments -- Penalty.

59-9-104. Installment payments -- Penalty.    (1) A person whose total tax obligation under this chapter for the preceding taxable year was $10,000 or more shall pay the taxes levied under this chapter in quarterly installments. Each installment shall be based on the estimated insurance premiums received, or for the taxes imposed under Section 59-9-103, upon the estimated total administrative and claims expense incurred during the calendar quarter preceding the date on which that quarterly installment is due. The installments are due on or before April 30, July 31, October 31, and March 31. To the extent installment payments result in an overpayment of the tax obligation under this chapter, the overpayment shall be promptly refunded.     (2) If an installment is not paid or is underpaid, except as provided in Subsection (3), there shall be added a penalty at the rate and in the manner prescribed in Section 59-1-401. The amount of the underpayment is the excess of 80% of the installment shown to be due by an audit of the taxpayer's records over the amount, if any, of the installment paid on or before the last date prescribed for the payment. The taxpayer shall pay the cost of the audit, if any.     (3) No penalty, interest, or audit charge may be assessed under Subsection (2) if the taxpayer pays, for any installment required by this section, at least 27% of the annual tax reported on its annual statement for the preceding taxable year.     (4) There shall be no interest added to any estimated tax payments subject to a penalty under this section.    Amended by Chapter 205, 1995 General Session
UT Code § 59-9-105 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 9 - Taxation of Admitted Insurers|Section 105 - Tax on certain insurers to pay for relative value study and other publications or services.

59-9-105. Tax on certain insurers to pay for relative value study and other publications or services.    (1) An insurer that provides coverage for motor vehicle liability, uninsured motorist, and personal injury protection shall pay to the State Tax Commission on or before March 31 of each year, a tax of .01% on the total premiums received for these coverages during the preceding calendar year from policies covering motor vehicle risks in this state.     (2) The taxable premium under this section shall be reduced by the premiums returned or credited to policyholders on direct business subject to tax in this state.     (3) Money received by the state under this section shall be deposited into the Relative Value Study Restricted Account created in Subsection (4).     (4)   (a) There is created in the General Fund a restricted account known as the "Relative Value Study Restricted Account."     (b) The Relative Value Study Restricted Account shall consist of the money received by the insurance commissioner under:   (i) Section 31A-2-208; and     (ii) this section.       (c) The insurance commissioner shall administer the Relative Value Study Restricted Account. Subject to appropriations by the Legislature, the insurance commissioner shall use the money deposited into the Relative Value Study Restricted Account to pay for costs and expenses incurred by the insurance commissioner:   (i) in conducting, maintaining, and administering the relative value study referred to in Section 31A-22-307;     (ii) to prepare, publish, and distribute publications relating to insurance and consumers of insurance as provided in Section 31A-2-208; and     (iii) in providing the services of the insurance commissioner through the use of:   (A) electronic commerce; and     (B) other information technology.          Amended by Chapter 284, 2011 General Session
UT Code § 59-9-108 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 9 - Taxation of Admitted Insurers|Section 108 - Utah low-income housing tax credit.

 Effective 1/1/2021  59-9-108. Utah low-income housing tax credit.    (1) As used in this section:   (a) "Qualified taxpayer" means the same as that term is defined in Section 59-7-607.     (b) "Special low-income housing tax credit certificate" means the same as that term is defined in Section 59-7-607.       (2) A person may claim a nonrefundable tax credit against a tax liability under this section if:   (a) the person is a qualified taxpayer who has been issued a special low-income housing tax credit certificate by the Utah Housing Corporation under Section 59-7-607, and the qualified taxpayer does not claim the tax credit under Title 59, Chapter 7, Corporate Franchise and Income Taxes, Title 59, Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act, or under Title 59, Chapter 10, Individual Income Tax Act; or     (b) the person has been assigned a special low-income housing tax credit in accordance with Subsection 59-7-607(11) or Subsection 59-10-1010(11), and the person does not claim the tax credit under Title 59, Chapter 7, Corporate Franchise and Income Taxes, Title 59, Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act, or under Title 59, Chapter 10, Individual Income Tax Act.       (3)   (a) If a tax credit is not claimed by a qualified taxpayer or by a person who has been assigned a special low-income housing tax credit in the year in which the credit is earned because the tax credit is more than the tax liability owed, the tax credit may be carried back three years or may be carried forward five years as a credit against the tax liability.     (b) Carryover tax credits under Subsection (3)(a) shall be applied against tax liability:   (i) before the application of tax credits earned in the current year; and     (ii) on a first-earned, first-used basis.         (4) The commission may, in consultation with the Utah Housing Corporation, make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to implement this section.    Enacted by Chapter 241, 2020 General Session
UT Code § 59-11-101 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 11 - Inheritance Tax Act|Section 101 - Short title.

59-11-101. Short title.  This chapter is known as the "Inheritance Tax Act."  Renumbered and Amended by Chapter 2, 1987 General Session