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U.S. State Codes
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Utah
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Title 59 - Revenue and Taxa...
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Chapter 5 - Severance Tax o...
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Part 1 - Oil and Gas Severance Tax
Part 1 - Oil and Gas Severance Tax
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.