Utah Code Ann. tit. 59, ch. 5, pt. 2 – Mining Severance Tax | Midpage

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Utah Code

Part 2

Utah Code Ann. tit. 59, ch. 5, pt. 2

Mining Severance Tax

59-5-201Definitions.59-5-202Severance tax -- Rate -- Computation -- Annual exemption.59-5-203Determining taxable value.59-5-204Statements filed -- Contents -- Verification -- Falsification as perjury.59-5-206Interest and penalty -- Overpayments.59-5-207Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit.59-5-208Tax as lien.59-5-209Adjudicative proceedings for correction of amount of tax.59-5-210Decisions of commission.59-5-211Condition precedent to judicial review.59-5-215Disposition of taxes collected -- Credit to General Fund -- Transfer to State Reinvestment Restricted Account.