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Utah Code Ann. tit. 59, ch. 32 – Local Impact Mitigation Tax Act | Midpage
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Utah Code
Title 59
Chapter 32
Utah Code Ann. tit. 59, ch. 32
Local Impact Mitigation Tax Act
59-32-101
Definitions.
59-32-102
Imposition 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.
59-32-103
Payment of tax -- Revenue distribution -- Expenditure of tax revenue -- Administration.
59-32-104
County report to Legislature.