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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
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Section 208 - Tax as lien.
Section 208 - Tax as lien.
UT Code § 59-5-208 (2019) (N/A)
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Section 207 - Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit.
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Section 209 - Adjudicative proceedings for correction of amount of tax.