Title 59 Chapter 5

Title 59Revenue and Taxation (Download: PDF | RTF | WordPerfect) (Download Future Chapters: PDF | RTF | WordPerfect)
Chapter 5Severance Tax on Oil, Gas, and Mining (Download: PDF | RTF | WordPerfect)
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Section 101 Definitions.
Section 102 Severance tax -- Rate -- Computation -- Annual exemption -- Tax credit -- Tax rate reduction -- Study by Revenue and Taxation Interim Committee.
Section 103.1 Valuation of oil or gas -- Deductions.
Section 104 Statements filed -- Contents -- Falsification as perjury.
Section 106 Interest and penalty -- Overpayments.
Section 107 Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit.
Section 108 Tax as lien on property or oil and gas production interests.
Section 109 Adjudicative proceedings for correction of amount of tax.
Section 110 Decisions of commission.
Section 111 Condition precedent to judicial review.
Section 114 Limitation of actions.
Section 115 Disposition of taxes collected -- Credit to General Fund.
Section 116 Disposition of certain taxes collected on Ute Indian land.
Section 119 Disposition of certain taxes collected on Navajo Nation land located in Utah.
Section 120 Exemption.
Section 201 Definitions.
Section 202 Severance tax -- Rate -- Computation -- Annual exemption.
Section 203 Determining taxable value.
Section 204 Statements filed -- Contents -- Verification -- Falsification as perjury.
Section 206 Interest and penalty -- Overpayments.
Section 207 Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit.
Section 208 Tax as lien.
Section 209 Adjudicative proceedings for correction of amount of tax.
Section 210 Decisions of commission.
Section 211 Condition precedent to judicial review.
Section 215 Disposition of taxes collected -- Credit to General Fund.
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