Title 59 Revenue and Taxation Chapter 5 Severance Tax on Oil, Gas, and Mining 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,
the 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, the Utah Criminal Code.
Amended by Chapter 382, 2008 General Session
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