reglab/statecodes huggingface dataset:
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 17 - Urban Farming Assessment Act › Section 1708 - Change of ownership or legal description.

59-2-1708.
Change of ownership or legal description.
(1) Subject to the other provisions of this section, land assessed under this part may continue to be assessed under this part if the land continues to comply with the requirements of this part, regardless of whether the land continues to have the same owner or legal description.
(2) Notwithstanding Subsection (1), land described in Subsection (1) is subject to the rollback tax as provided in Section 59-2-1705 if the land is withdrawn from this part.
(3) Notwithstanding Subsection (1), land is withdrawn from this part if:
(a) there is a change in:
(i) the ownership of the land; or
(ii) the legal description of the land; and
(b) after a change described in Subsection (3)(a):
(i) the land does not meet the requirements of Section 59-2-1703; or
(ii) an owner of the land fails to submit a new application for assessment as provided in Section 59-2-1707.
(4) An application required by this section shall be submitted within 120 days after the day on which there is a change described in Subsection (3)(a).
Enacted by Chapter 197, 2012 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 17 - Urban Farming Assessment Act › Section 1709 - Separation of land.

59-2-1709.
Separation of land.
Separation of a part of the land that is being valued, assessed, and taxed under this part, either by conveyance or other action of the owner of the land, for a use other than urban farming, subjects the land that is separated to liability for the applicable rollback tax, but does not impair the continuance of urban farming valuation, assessment, and taxation for the remaining land if the remaining land continues to meet the requirements of this part.
Enacted by Chapter 197, 2012 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 17 - Urban Farming Assessment Act › Section 1711 - Tax list and duplicate.

59-2-1711.
Tax list and duplicate.
The factual details to be shown on the assessor's tax list and duplicate with respect to land that is being valued, assessed, and taxed under this part are the same as those set forth by the assessor with respect to other taxable property in the county.
Enacted by Chapter 197, 2012 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 17 - Urban Farming Assessment Act › Section 1712 - Rules prescribed by commission.

59-2-1712.
Rules prescribed by commission.
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules and prescribe forms as necessary to administer this part.
Enacted by Chapter 197, 2012 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 17 - Urban Farming Assessment Act › Section 1713 - Appeal to the county board of equalization.

Effective 5/9/2017
59-2-1713.
Appeal to the county board of equalization.
Notwithstanding Section 59-2-1004 or 63G-4-301, the owner of land may appeal the determination or denial of a county assessor to the county board of equalization within 45 days after the day on which:
(1) the county assessor makes a determination under this part; or
(2) the county assessor's failure to make a determination results in the owner's request being considered denied under this part.
Enacted by Chapter 319, 2017 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 17 - Urban Farming Assessment Act › Section 1714 - County regulation.

Effective 5/3/2023
59-2-1714.
County regulation.
(1) A county in this state may adopt an ordinance, authorizing residents of the county to:
(a) participate in urban farming; and
(b) utilize the provisions of this part.
(2)
(a) In adopting the ordinance, a county may limit urban farming to:
(i) cultivating food or other marketable crop; or
(ii) engaging in livestock production, including grazing.
(b) If the county ordinance does not limit urban farming, the county authorizes urban farming by either cultivating food or other marketable crop or engaging in livestock production, including grazing.
Amended by Chapter 131, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 18 - Tax Deferral and Tax Abatement › Section 1802 - Tax deferral.

Effective 5/3/2023
59-2-1802.
Tax deferral -- County discretion to grant deferral -- Creation of lien and due date.
(1)
(a) In accordance with this part and after receiving an application and giving notice to the taxpayer, a county may grant a deferral of a tax on residential property.
(b) In determining whether to grant an application for a deferral under this section, a county shall consider an asset transferred to a relative by an applicant for deferral, if the transfer took place during the three years before the day on which the applicant applied for deferral.
(2) A county may grant a deferral described in Subsection (1) at any time:
(a) after the holder of each mortgage or trust deed outstanding on the property gives written approval of the application; and
(b) if the applicant is not the owner of income-producing assets that could be liquidated to pay the tax.
(3)
(a) Taxes deferred under this part accumulate with interest and applicable recording fees as a lien against the residential property.
(b) A lien described in this Subsection (3) has the same legal status as a lien described in Section 59-2-1325.
(c) To release the lien described in this Subsection (3), an owner shall pay the total amount subject to the lien:
(i) upon the owner selling or otherwise disposing of the residential property; or
(ii) when the residential property is no longer the owner's primary residence.
(d)
(i) Notwithstanding Subsection (3)(c), an owner that receives a deferral does not have to pay the deferred taxes and applicable recording fees when the residential property transfers:
(A) to the owner's surviving spouse as a result of the owner's death; or
(B) between the owner and a trust described in Section 59-2-1805 for which the owner is the grantor.
(ii) After the residential property transfers to the owner's surviving spouse, the deferred taxes and applicable recording fees are due:
(A) upon the surviving spouse selling or otherwise disposing of the residential property; or
(B) when the residential property is no longer the surviving spouse's primary residence.
(e) When the deferral period ends:
(i) the lien becomes due as a property tax subject to the collection procedures described in Section 59-2-1331; and
(ii) the date of levy is the date that the deferral period ends.
(4)
(a) If a county grants an owner more than one deferral for the same single-family residence, the county is not required to submit for recording more than one lien.
(b) Each subsequent deferral relates back to the date of the initial lien filing.
(5)
(a) For each residential property for which the county grants a deferral, the treasurer shall maintain a record that is an itemized account of the total amount subject to the lien for deferred property taxes.
(b) The record described in this Subsection (5) is the official record of the amount of the lien.
(6) Taxes deferred under this part bear interest at a rate equal to 50% of the rate described in Subsections 59-2-1331(2)(c) and (d).
Amended by Chapter 354, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 18 - Tax Deferral and Tax Abatement › Section 1803 - Tax abatement for indigent individuals -- Maximum amount -- Refund.

Effective 5/3/2023
59-2-1803.
Tax abatement for indigent individuals -- Maximum amount -- Refund.
(1) In accordance with this part, a county may remit or abate the taxes of an indigent individual:
(a) if the indigent individual owned the property as of January 1 of the year for which the county remits or abates the taxes; and
(b) in an amount not more than the lesser of:
(i) the amount provided as a homeowner's credit for the lowest household income bracket as described in Section 59-2-1208; or
(ii) 50% of the total tax levied for the indigent individual for the current year.
(2) A county that grants an abatement to an indigent individual shall refund to the indigent individual an amount that is equal to the amount by which the indigent individual's property taxes paid exceed the indigent individual's property taxes due, if the amount is at least $1.
Amended by Chapter 471, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 18 - Tax Deferral and Tax Abatement › Section 1804 - Application for tax deferral or tax abatement.

Effective 5/3/2023
59-2-1804.
Application for tax deferral or tax abatement.
(1)
(a) Except as provided in Subsection (1)(b) or (2), an applicant for deferral or abatement for the current tax year shall annually file an application on or before September 1 with the county in which the applicant's property is located.
(b) If a county finds good cause exists, the county may extend until December 31 the deadline described in Subsection (1)(a).
(c) An indigent individual may apply and potentially qualify for deferral, abatement, or both.
(2)
(a) A county shall extend the default application deadline by one additional year if the applicant had been approved for a deferral under this part in the prior year; or
(b) the county determines that:
(i) the applicant or a member of the applicant's immediate family had an illness or injury that prevented the applicant from filing the application on or before the default application deadline;
(ii) a member of the applicant's immediate family died during the calendar year of the default application deadline;
(iii) the failure of the applicant to file the application on or before the default application deadline was beyond the reasonable control of the applicant; or
(iv) denial of an application would be unjust or unreasonable.
(3)
(a) An applicant shall include in an application a signed statement that describes the eligibility of the applicant for deferral or abatement.
(b) For an application for a deferral under Section 59-2-1802.5, the requirements described in Subsection (3)(a) include:
(i) proof that the applicant resides at the single-family residence for which the applicant seeks the deferral;
(ii) proof of age; and
(iii) proof of household income.
(4) Both spouses shall sign an application if the application seeks a deferral or abatement on a residence:
(a) in which both spouses reside; and
(b) that the spouses own as joint tenants.
(5) If an applicant is dissatisfied with a county's decision on the applicant's application for deferral or abatement, the applicant may appeal the decision to the commission in accordance with Section 59-2-1006.
(6) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement this section.
Amended by Chapter 354, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 18 - Tax Deferral and Tax Abatement › Section 1805 - Treatment of trusts.

Effective 1/1/2020
59-2-1805.
Treatment of trusts.
If an applicant for deferral or abatement is the grantor of a trust holding title to real or tangible personal property for which a deferral or abatement is claimed, a county may allow the applicant to claim a portion of the deferral or abatement and be treated as the owner of that portion of the property held in trust, if the applicant proves to the satisfaction of the county that:
(1) title to the portion of the trust will revest in the applicant upon the exercise of a power by:
(a) the claimant as grantor of the trust;
(b) a nonadverse party; or
(c) both the claimant and a nonadverse party;
(2) title will revest as described in Subsection (1), regardless of whether the power described in Subsection (1) is a power to revoke, terminate, alter, amend, or appoint;
(3) the applicant is obligated to pay the taxes on that portion of the trust property beginning January 1 of the year the claimant claims the deferral or abatement; and
(4) the claimant satisfies the requirements described in this part for deferral or abatement.
Enacted by Chapter 453, 2019 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 18 - Tax Deferral and Tax Abatement › Section 1806 - Fraudulent or negligent representation -- Penalties and interest.

Effective 5/3/2023
59-2-1806.
Fraudulent or negligent representation -- Penalties and interest.
(1) If a county determines that a person knowingly provided false information to the county related to a requirement under this part, the county shall:
(a) deny or revoke any deferral or abatement related to the false information; and
(b) recover by assessment the amount of the claimed or granted deferral or abatement, plus interest that accrues at a rate of 1% per month beginning the day on which the person knowingly provided the false information.
(2) If a county determines that a person negligently provided false information to the county related to a requirement under this part, the county shall:
(a) reduce by 10% the amount of any deferral or abatement for which the person is eligible and that relates to the false information; and
(b) recover by assessment the amount of any deferral or abatement the county approved in reliance on the false information that exceeds the amount to which the person is entitled, plus interest that accrues at a rate of 1% per month beginning the day on which the deferral or abatement was approved.
Enacted by Chapter 354, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 18 - Tax Deferral and Tax Abatement › Section 1807 - County legislative body authority to adopt rules or ordinances.

Effective 5/3/2023
59-2-1807.
County legislative body authority to adopt rules or ordinances.
A county legislative body may adopt rules or ordinances to:
(1) effectuate an abatement or exemption; or
(2) designate one or more persons to perform the functions given to the county under this part.
Enacted by Chapter 471, 2023 General Session
Technically renumbered to avoid duplication of newly enacted Chapter also in SB 81, Chapter 354.
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 19 - Armed Forces Exemptions › Section 1903 - Veteran armed forces exemption -- Amount.

Effective 5/3/2023
59-2-1903.
Veteran armed forces exemption -- Amount.
(1) As used in this section, "eligible property" means property owned by a veteran claimant that is:
(a) the veteran claimant's primary residence; or
(b) tangible personal property that:
(i) is held exclusively for personal use; and
(ii) is not used in a trade or business.
(2) In accordance with this part, the amount of taxable value of eligible property described in Subsection (3) or (4) is exempt from taxation if the eligible property is owned by a veteran claimant.
(3)
(a) Except as provided in Subsection (4) and in accordance with this Subsection (3), the amount of taxable value of eligible property that is exempt under Subsection (2) is equal to the percentage of disability described in the statement of disability multiplied by the adjusted taxable value limit.
(b) The amount of an exemption calculated under Subsection (3)(a) may not exceed the taxable value of the eligible property.
(c) A county shall consider a veteran with a disability to have a 100% disability, regardless of the percentage of disability described on the statement of disability, if the United States Department of Veterans Affairs certifies the veteran in the classification of individual unemployability.
(d) A county may not allow an exemption claimed under this section if the percentage of disability listed on the statement of disability is less than 10%.
(4) The amount of taxable value of eligible property that is exempt under Subsection (2) is equal to the total taxable value of the veteran claimant's eligible property if the property is owned by:
(a) the unmarried surviving spouse of a veteran who was killed in action or died in the line of duty;
(b) a minor orphan of a veteran who was killed in action or died in the line of duty; or
(c) the unmarried surviving spouse or minor orphan of a deceased veteran with a disability:
(i) who served in the military service of the United States or the state prior to January 1, 1921; and
(ii) whose percentage of disability described in the statement of disability is 10% or more.
(5) For purposes of this section and Section 59-2-1904, an individual who received an honorable or general discharge from military service of an active component of the United States Armed Forces or a reserve component of the United States Armed Forces:
(a) is presumed to be a citizen of the United States; and
(b) may not be required to provide additional proof of citizenship to establish that the individual is a citizen of the United States.
(6) The Department of Veterans and Military Affairs created in Section 71A-1-201 shall, through an informal hearing held in accordance with Title 63G, Chapter 4, Administrative Procedures Act, resolve each dispute arising under this section concerning an individual's status as a veteran with a disability.
Amended by Chapter 44, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 19 - Armed Forces Exemptions › Section 1905 - Refund.

Effective 5/12/2020
59-2-1905.
Refund.
(1) As used in this section:
(a) "Property taxes and fees due" means:
(i) the taxes due on an active duty claimant or veteran claimant's property:
(A) with respect to which a county grants an exemption under this part; and
(B) for the calendar year for which the county grants an exemption under this part; and
(ii) for a veteran claimant, a uniform fee on tangible personal property described in Section 59-2-405 that is owned by the veteran claimant and assessed for the calendar year for which the county grants an exemption under this part.
(b) "Property taxes and fees paid" is an amount equal to the sum of the following:
(i) the amount of property taxes that qualifies for an exemption under this part that the active duty claimant or the veteran claimant paid for the calendar year for which the active duty claimant or veteran claimant is applying for an exemption under this part;
(ii) the amount of the exemption the county grants for the calendar year for which the active duty claimant or veteran claimant is applying for an exemption under this part; and
(iii) for a veteran claimant, the amount of a uniform fee on tangible personal property, described in Section 59-2-405 and that qualifies for an exemption under this part, that is paid by the veteran claimant for the calendar year for which the veteran claimant is applying for an exemption under this part.
(2) A county shall refund to an active duty claimant or a veteran claimant an amount equal to the amount by which the active duty claimant's or veteran claimant's property taxes and fees paid exceed the active duty claimant's or veteran claimant's property taxes and fees due, if that amount is $1 or more.
Amended by Chapter 354, 2020 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 19 - Armed Forces Exemptions › Section 1906 - County legislative body authority to adopt rules or ordinances.

Effective 5/3/2023
59-2-1906.
County legislative body authority to adopt rules or ordinances.
A county legislative body may adopt rules or ordinances to:
(1) effectuate an exemption under this part; or
(2) designate one or more persons to perform the functions given to the county under this part.
Enacted by Chapter 471, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 3 - Tax Equivalent Property Act › Section 102 - Definitions.

59-3-102.
Definitions.
As used in this chapter:
(1) "Tax equivalent payment" means a payment required or authorized by statute to be made in lieu of ad valorem taxes on tax exempt property pursuant to a contract entered into under statutory authority and filed with the county assessor of the county in which the property is located.
(2) "Tax equivalent property" means property on which any tax equivalent payment is made.
Amended by Chapter 3, 1988 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 3 - Tax Equivalent Property Act › Section 103 - Value of tax equivalent property included as part of value of taxable property.

59-3-103.
Value of tax equivalent property included as part of value of taxable property.
In determining the value of taxable property within any tax area for purposes of computing the limitation on indebtedness under Article XIV, Sec. 4, Utah Constitution, the value of all tax equivalent property shall be included as a part of the total value of taxable property.
Amended by Chapter 3, 1988 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 3 - Tax Equivalent Property Act › Section 104 - Tax equivalent property list -- Assessment of tax equivalent property.

59-3-104.
Tax equivalent property list -- Assessment of tax equivalent property.
The county assessor shall keep a separate list of the tax equivalent property in each tax area in the county, showing the value of all tax equivalent property in each area. The value of tax equivalent property established on the tax equivalent property list is subject to the same process of review and equalization as the value of taxable property shown in the assessment roll. The assessment roll delivered to the county treasurer under Section 59-2-326 shall include the tax equivalent property list as equalized. All tax equivalent property shall be assessed at its fair market value, as defined under Section 59-2-102.
Amended by Chapter 3, 1988 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 4 - Privilege Tax › Section 102 - Failure to pay tax -- Remedies of county.

59-4-102.
Failure to pay tax -- Remedies of county.
A tax due and unpaid under this chapter constitutes a debt due the county for and on behalf of the various taxing units concerned with the tax. If the tax imposed by this chapter or any portion of the tax is not paid at the time the tax becomes delinquent, the county auditor shall issue a warrant in the name of the county directed to the clerk of the district court for that county. The clerk shall enter in the judgment docket, in the column for judgment debtors, the name of the delinquent taxpayer mentioned in the warrant and, in the appropriate columns, the amount of tax, penalties, interest, and other costs for which the warrant is issued and the date when the warrant is filed. The warrant so docketed has the force and effect of a judgment duly rendered by a district court and docketed in the office of the clerk, and the county has the same remedies against the possessor or user as any other judgment creditor.
Amended by Chapter 143, 1997 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 5 - Severance Tax on Oil, Gas, and Mining › Part 1 - Oil and Gas Severance Tax › Section 103.1 - Valuation of oil or gas -- Deductions.

Effective 3/28/2016
59-5-103.1.
Valuation of oil or gas -- Deductions.
(1)
(a) For purposes of the tax imposed under Section 59-5-102 and subject to Subsection (2), the value of oil or gas shall be determined at the first point closest to the well at which the fair market value for the oil or gas may be determined by:
(i) a sale pursuant to an arm's-length contract; or
(ii) for a sale other than a sale described in Subsection (1)(a)(i), comparison to other sales of oil or gas.
(b) For purposes of determining the fair market value of oil or gas under this Subsection (1), a person subject to a tax under Section 59-5-102 may deduct:
(i) all processing costs from the value of oil or gas, including processing costs attributable to the value of oil and gas that is exempt from taxation under Section 59-5-102; and
(ii) except as provided in Subsection (1)(c), all transportation costs from the value of oil or gas, including transportation costs attributable to the value of oil and gas that is exempt from taxation under Section 59-5-102.
(c) The deduction for transportation costs may not exceed 50% of the value of the oil or gas.
(2) Subsection (1)(a)(ii) applies to a sale of oil or gas between:
(a) a parent company and a subsidiary company;
(b) companies wholly owned or partially owned by a common parent company; or
(c) companies otherwise affiliated.
Amended by Chapter 324, 2016 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 5 - Severance Tax on Oil, Gas, and Mining › Part 1 - Oil and Gas Severance Tax › Section 104 - Statements filed -- Contents -- Falsification as perjury.

59-5-104.
Statements filed -- Contents -- Falsification as perjury.
(1)
(a) Every producer engaged in the production of oil or gas from any well or wells in the state shall file with the commission, on or before June 1 of each year, on forms furnished by the commission, a statement containing the information required by Subsection (1)(b) relating to the oil or gas:
(i) produced; and
(ii)
(A) saved;
(B) sold; or
(C) transported from the field where the oil or gas was produced during the preceding calendar year.
(b) The statement required in Subsection (1)(a) shall include:
(i) the name, description, and location of:
(A) every well or wells; and
(B) every field in which the well or wells are located;
(ii) the number of barrels of oil, the cubic feet of gas, and quantity of other hydrocarbon substances produced, including the percentage of production from lands held in trust by the United States for any federally recognized Indian tribe or its members;
(iii) the value of the oil or gas; and
(iv) any other reasonable and necessary information required by the commission.
(2) The statements or reports required to be filed with the commission shall be signed and sworn to by the producer or a designee.
(3) 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 244, 2004 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 5 - Severance Tax on Oil, Gas, and Mining › Part 1 - Oil and Gas Severance Tax › Section 106 - Interest and penalty -- Overpayments.

59-5-106.
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 2
Amended by Chapter 1, 1993 Special Session 2
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 5 - Severance Tax on Oil, Gas, and Mining › Part 1 - Oil and Gas Severance Tax › Section 107 - Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit.

59-5-107.
Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit.
(1) Except as provided in Subsections (2) and (3), the tax imposed by this part is due and payable on or before June 1 of the year next succeeding the calendar year when the oil or gas is:
(a)
(i) produced;
(ii) saved; and
(iii) sold; or
(b) transported from the field where produced.
(2)
(a) Notwithstanding Subsection (1), 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.
(b) If the commission allows an extension under Subsection (2)(a), interest at the rate and in the manner prescribed in Section 59-1-402 shall be charged and added to the amount of the tax allowed the extension.
(3)
(a) A taxpayer subject to this part whose total tax obligation for the current calendar year will be $3,000 or more shall pay the taxes assessed under this part in quarterly installments as provided in Subsections (3)(b) and (4).
(b) For purposes of Subsection (3)(a), each quarterly 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) For purposes of Subsection (3), the quarterly installments are due as follows:
(a) for the quarter beginning on January 1 and ending on March 31, on or before June 1;
(b) for the quarter beginning on April 1 and ending on June 30, on or before September 1;
(c) for the quarter beginning on July 1 and ending on September 30, on or before December 1; and
(d) for the quarter beginning on October 1 and ending on December 31, on or before March 1 of the next year.
(5)
(a) Subject to Subsection (5)(b) and except as provided in Subsection (6), if the tax imposed by Section 59-5-102 is not paid when due or is underpaid, the taxpayer is subject to the penalty provided under Section 59-1-401.
(b) For purposes of Subsection (5)(a), an underpayment exists if less than 80% of the tax due for a quarter is paid.
(6) Notwithstanding Subsection (5)(a), the penalty for failure to pay a tax due or for underpayment of a tax may not be assessed if the taxpayer's total quarterly tax installment payments equal 25% or more of the tax reported and paid by the taxpayer for the preceding calendar year.
(7) The commission may not add interest to any quarterly installment subject to a penalty under this section.
(8) The commission may conduct audits to determine whether any tax is owed under this part.
Amended by Chapter 274, 2003 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 5 - Severance Tax on Oil, Gas, and Mining › Part 1 - Oil and Gas Severance Tax › Section 108 - Tax as lien on property or oil and gas production interests.

59-5-108.
Tax as lien on property or oil and gas production interests.
(1) The severance tax imposed by this chapter, together with penalties and interest, is and shall remain a lien upon the owner's interest in the oil or gas well or rights in the well from which the oil or gas is extracted, until the tax is paid.
(2) In the case of an owner who has no interest in the oil or gas well, but only in the proceeds of production from it, the lien is upon the oil or gas production rights or royalty interests in the well.
Amended by Chapter 4, 1988 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 5 - Severance Tax on Oil, Gas, and Mining › Part 1 - Oil and Gas Severance Tax › Section 109 - Adjudicative proceedings for correction of amount of tax.

59-5-109.
Adjudicative proceedings for correction of amount of tax.
If any person feels aggrieved because of the amount of the severance 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.
Repealed and Re-enacted by Chapter 4, 1988 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 5 - Severance Tax on Oil, Gas, and Mining › Part 1 - Oil and Gas Severance Tax › Section 110 - Decisions of commission.

59-5-110.
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
2023 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
2023 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
2023 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 5/3/2023
59-5-115.
Disposition of taxes collected -- Credit to General Fund.
(1) As used in this section, "above-trend revenue" means the amount by which the actual revenue from the oil and gas severance tax deposited into the General Fund under Subsection (2) exceeds the long-term trend of oil and gas severance tax revenue to the General Fund as determined by the Office of the Legislative Fiscal Analyst and the Governor's Office of Planning and Budget.
(2) Except as provided in Section 51-9-305, 51-9-306, 51-9-307, 59-5-116, 59-5-119, or 59-5-121, a tax imposed and collected under Section 59-5-102 shall be paid to the commission, promptly remitted to the state treasurer, and credited to the General Fund.
(3) The Division of Finance shall transfer above-trend revenue up to $20 million from the General Fund into the Transportation Investment Fund each year beginning in the fiscal year beginning July 1, 2023, until the amount deposited into the Transportation Investment Fund totals $88.5 million.
Amended by Chapter 446, 2023 General Session
Amended by Chapter 537, 2023 General Session
2023 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
2023 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
2023 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
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 5 - Severance Tax on Oil, Gas, and Mining › Part 1 - Oil and Gas Severance Tax › Section 121 - Severance tax revenue for aviation fuel incentive account.

Effective 5/3/2023
59-5-121.
Severance tax revenue for aviation fuel incentive account.
(1) As used in this section:
(a) "Base revenue year" means the fiscal year designated by the port authority under Subsection (3).
(b) "Incentive account" means the same as that term is defined in Section 11-58-208.
(c) "Incremental revenue" means the amount that is calculated by subtracting the net severance revenue for the base revenue year from the net severance revenue for the applicable incremental revenue year.
(d) "Incremental revenue year" means any of the first 10 consecutive fiscal years immediately following the base revenue year.
(e) "Net severance revenue" means the amount of severance tax revenue collected during a fiscal year under Section 59-5-102, after deducting the amount of severance tax revenue required to be distributed under Sections 51-9-305, 51-9-306, 59-5-116, and 59-5-119.
(f) "Port authority" means the Utah Inland Port Authority created in Section 11-58-201.
(2) Subject to Subsections (3) and (4), for each of the 10 consecutive fiscal years beginning the first incremental revenue year, the Division of Finance shall deposit incremental revenue into the incentive account.
(3)
(a) The port authority shall designate as the base revenue year the fiscal year that:
(i) begins on or after July 1, 2023; and
(ii) the port authority determines will precede the first fiscal year during which the effects of the aviation fuel incentive program under Section 11-58-208 on the amount of severance tax revenue under Section 59-5-102 are expected to begin to occur.
(b) No later than September 30 of the first incremental revenue year, the port authority shall provide written notification to the Division of Finance of the fiscal year that the port authority designates as the base revenue year.
(4)
(a) The Division of Finance may not deposit incremental revenue under Subsection (2) that exceeds $1,000,000 per fiscal year.
(b) The maximum cumulative amount of incremental revenue that the Division of Finance may deposit into the incentive account is $10,000,000.
(c) If the amount of incremental revenue for any incentive year is less than $1,000,000, the Division of Finance shall deposit into the incentive account the amount of incremental revenue available.
Enacted by Chapter 537, 2023 General Session
2023 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