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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 2 - Mining Severance Tax
Part 2 - Mining Severance Tax
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.