Oil and Gas Severance Tax

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Severance Tax on Oil, Gas, and Mining
  5. Oil and Gas Severance Tax

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Section
101

Definitions.

Section
102

Definitions -- Severance tax -- Computation -- Rate -- Annual exemption -- Tax credits -- Tax rate reduction.

Section
103.1

Valuation of oil or gas -- Deductions.

Section
104

Statements filed -- Contents -- Falsification as perjury.

Section
106

Interest and penalty -- Overpayments.

Section
107

Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit.

Section
108

Tax as lien on property or oil and gas production interests.

Section
109

Adjudicative proceedings for correction of amount of tax.

Section
110

Decisions of commission.

Section
111

Condition precedent to judicial review.

Section
114

Limitation of actions.

Section
115

Disposition of taxes collected -- Credit to General Fund.

Section
116

Disposition of certain taxes collected on Ute Indian land.

Section
119

Disposition of certain taxes collected on Navajo Nation land located in Utah.

Section
120

Exemption.