Utah Code Ann. tit. 59, ch. 32
Local Impact Mitigation Tax Act
59-32-101Definitions.59-32-102Imposition of local impact mitigation tax -- Rate -- Exemptions -- Shipment out-of-state -- Stockpiling -- Relation to other taxes -- Prohibition on county imposition of oil or gas mitigation fee.59-32-103Payment of tax -- Revenue distribution -- Expenditure of tax revenue -- Administration.59-32-104County report to Legislature.