Utah Code Ann. tit. 59, ch. 6
Mineral Production Tax Withholding
59-6-101Definitions.59-6-102Producer's obligation to deduct and withhold payments -- Amount -- Exempt payments -- Credit against tax.59-6-102.1Exemption certificate -- Penalties -- Limit on filing exemption certificate.59-6-103Returns and payments required of producers.59-6-104Commission administration of chapter -- Rulemaking authority.