Utah Code -- Title 59 -- Chapter 05 -- Severance Tax on Oil, Gas, and Mining

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Updated: 11 January 2012

59-5-101 Definitions.

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59-5-102 Severance tax -- Rate -- Computation -- Annual exemption -- Tax credit -- Tax rate reduction -- Study by Revenue and Taxation Interim Committee.

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59-5-103.1 Valuation of oil or gas -- Deductions.

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59-5-104 Statements filed -- Contents -- Falsification as perjury.

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59-5-106 Interest and penalty -- Overpayments.

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59-5-107 Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit.

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59-5-108 Tax as lien on property or oil and gas production interests.

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59-5-109 Adjudicative proceedings for correction of amount of tax.

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59-5-110 Decisions of commission.

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59-5-111 Condition precedent to judicial review.

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59-5-114 Limitation of actions.

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59-5-115 Disposition of taxes collected -- Credit to General Fund.

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59-5-116 Disposition of certain taxes collected on Ute Indian land.

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59-5-119 Disposition of certain taxes collected on Navajo Nation Land located in Utah.

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59-5-120 Exemption.

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59-5-201 Definitions.

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59-5-202 Severance tax -- Rate -- Computation -- Annual exemption.

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59-5-203 Determining taxable value.

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59-5-204 Statements filed -- Contents -- Verification -- Falsification as perjury.

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59-5-206 Interest and penalty -- Overpayments.

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59-5-207 Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit.

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59-5-208 Tax as lien.

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59-5-209 Adjudicative proceedings for correction of amount of tax.

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59-5-210 Decisions of commission.

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59-5-211 Condition precedent to judicial review.

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59-5-215 Disposition of taxes collected -- Credit to General Fund.

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means this portion of the Utah Code has been modified since the last update on 1 November 2011.