Mining Severance Tax

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

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Section
201

Definitions.

Section
202

Severance tax -- Rate -- Computation -- Annual exemption.

Section
203

Determining taxable value.

Section
204

Statements filed -- Contents -- Verification -- Falsification as perjury.

Section
206

Interest and penalty -- Overpayments.

Section
207

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

Section
208

Tax as lien.

Section
209

Adjudicative proceedings for correction of amount of tax.

Section
210

Decisions of commission.

Section
211

Condition precedent to judicial review.

Section
215

Disposition of taxes collected -- Credit to General Fund.