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Title 59

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Index	Utah Code
Title 59	Revenue and Taxation

Chapter 1	General Taxation Policies
Chapter 2	Property Tax Act
Chapter 2a	Tax Relief Through Property Tax
Chapter 3	Tax Equivalent Property Act
Chapter 4	Privilege Tax
Chapter 5	Severance Tax on Oil, Gas, and Mining
Chapter 6	Mineral Production Tax Withholding
Chapter 7	Corporate Franchise and Income Taxes
Chapter 8	Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act
Chapter 9	Taxation of Admitted Insurers
Chapter 10	Individual Income Tax Act
Chapter 12	Sales and Use Tax Act
Chapter 13	Motor and Special Fuel Tax Act
Chapter 14	Cigarette and Tobacco Tax and Licensing Act
Chapter 15	Beer Tax
Chapter 18	Charitable Trust Act
Chapter 21	Mineral Lease Funds
Chapter 22	Model Tobacco Settlement Act
Chapter 23	Brine Shrimp Royalty Act
Chapter 24	Radioactive Waste Facility Tax Act
Chapter 26	Multi-Channel Video or Audio Service Tax Act
Chapter 27	Sexually Explicit Business and Escort Service Tax
Chapter 28	State Transient Room Tax Act
Chapter 30	Electric Vehicle Charging Tax
Chapter 31	Cannabinoid Licensing and Tax Act (Superseded 1/1/2027)
Chapter 31	Specialized Product Licensing And Tax Act (Effective 1/1/2027)
Chapter 32	Local Impact Mitigation Tax Act
Chapter 33	Wind or Solar Electric Generation Facility Capacity Tax
Chapter 34	Boating Grant Tax
Chapter 35	Targeted Advertising Tax
Chapter 36	Tax Increment Financing Reporting
Chapter 37	County Energy Excise Tax Act
Chapter 38	Covered Entity Excise Tax (Effective 10/1/2026)

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