Utah StatutesTitle 59 - Revenue and Taxation
- Chapter 01 - General Taxation Policies
- 59-1-1001 - Statement of taxpayer rights.
- 59-1-1002 - Audit interviews.
- 59-1-1003 - Penalty waiver.
- 59-1-1004 - Installment payments.
- 59-1-1005 - Suits against commission and its employees.
- 59-1-1006 - Application to jeopardy assessments and property tax.
- 59-1-101 - Definitions.
- 59-1-1101 - Private collection of tax -- Fee.
- 59-1-1102 - Disclosure of tax information -- Confidentiality.
- 59-1-1301 - Title.
- 59-1-1302 - Definitions.
- 59-1-1303 - Taxpayer disclosure of reportable transactions.
- 59-1-1304 - Penalty for taxpayer failure to disclose a reportable transaction.
- 59-1-1305 - Penalty for taxpayer underpayment of tax attributable to a reportable transaction.
- 59-1-1306 - Material advisor disclosure of reportable transactions.
- 59-1-1307 - Material advisor maintenance of list.
- 59-1-1308 - Material advisor penalties.
- 59-1-1309 - Penalty may be waived, reduced, or compromised for reasonable cause.
- 59-1-1401 - Title.
- 59-1-1402 - Definitions.
- 59-1-1403 - Commission to collect a tax, fee, or charge -- Receipt for tax, fee, or charge paid -- Additional remedies -- Collection agents and counsel -- Action by attorney general or county attorney
- 59-1-1404 - Definition -- Mailing procedures -- Rulemaking authority -- Commission mailing requirements.
- 59-1-1405 - Notice of deficiency -- Notice of assessment -- Amended return -- Exception.
- 59-1-1406 - Record retention -- Commission estimates tax if person fails to file a return.
- 59-1-1407 - Mathematical errors.
- 59-1-1408 - Assessments.
- 59-1-1409 - Definition -- Recomputation of amounts due -- Refunds allowed.
- 59-1-1410 - Action for collection of tax, fee, or charge -- Action for refund or credit of tax, fee, or charge -- Denial of refund claim under appeal -- Appeal of denied refund claim.
- 59-1-1411 - Notice and demand.
- 59-1-1412 - Applicability of section -- Delinquent payment -- Notice to third parties.
- 59-1-1413 - Lien for a liability.
- 59-1-1414 - Warrant procedures -- Judgment -- Notice requirements after filing warrant.
- 59-1-1415 - Release of lien.
- 59-1-1416 - Transferees.
- 59-1-1417 - Burden of proof.
- 59-1-1418 - Suspension of running of statute of limitations.
- 59-1-1419 - Venue -- Section does not affect right to seek judicial review.
- 59-1-201 - Composition of commission -- Terms.
- 59-1-202 - Qualifications of members of commission.
- 59-1-203 - Conflicts of interest -- Salaries -- Ethics.
- 59-1-204 - Oath of office.
- 59-1-205 - Chairman -- Quorum -- Voting -- Sessions.
- 59-1-206 - Appointment of staff -- Executive director -- Compensation -- Administrative secretary -- Internal audit unit -- Appeals office staff -- Division directors -- Criminal tax investigators.
- 59-1-207 - Administration plan -- Executive director's functions.
- 59-1-208 - Offices.
- 59-1-209 - Official seal -- Authenticated copies of records as evidence.
- 59-1-210 - General powers and duties.
- 59-1-211 - Uniform system of accounts.
- 59-1-213 - Annual report on Internal Revenue Code changes.
- 59-1-301 - Payment under protest -- Action to recover.
- 59-1-302 - Penalty for nonpayment of certain taxes -- Jeopardy proceedings.
- 59-1-303 - Authorization for commission to apply overpayment of any tax or fee against taxpayer's liability for any tax or fee.
- 59-1-304 - Definition -- Limitations on maintaining a class action that relates to a tax or fee -- Requirements for a person to be included as a member of a class in a class action -- Rulemaking autho
- 59-1-305 - Convenience fee to cover the costs of electronic payments.
- 59-1-401 - Definitions -- Offenses and penalties -- Rulemaking authority -- Statute of limitations -- Commission authority to waive, reduce, or compromise penalty or interest.
- 59-1-402 - Definitions -- Interest.
- 59-1-403 - Confidentiality -- Exceptions -- Penalty -- Application to property tax.
- 59-1-404 - Definitions -- Confidentiality of commercial information obtained from a property taxpayer or derived from the commercial information -- Rulemaking authority -- Exceptions -- Written explan
- 59-1-501 - Procedure for obtaining redetermination of a deficiency -- Claim for refund.
- 59-1-502.5 - Initial hearing.
- 59-1-503 - Assessment and payment of deficiency.
- 59-1-504 - Time determination final.
- 59-1-601 - District court jurisdiction.
- 59-1-602 - Right to appeal -- Venue -- County as party in interest.
- 59-1-604 - Burden of proof -- Decision of court.
- 59-1-607 - Decision of district court as final determination.
- 59-1-608 - Appeal.
- 59-1-610 - Standard of review of appellate court.
- 59-1-611 - Payment of tax on appeal -- Interest.
- 59-1-701 - Grounds for termination and jeopardy assessment -- Notice -- Collection -- Reopening period -- Bond.
- 59-1-702 - Jeopardy assessment -- Notice -- Amount.
- 59-1-703 - Collection procedure -- Review -- Bond for stay -- Sale of seized property.
- 59-1-704 - Restraint of collection restricted.
- 59-1-705 - Payment and collection of penalties, interest, and other liabilities.
- 59-1-707 - Writ of mandate requiring taxpayer to file return.
- 59-1-801 - Purpose of compact -- Definitions -- Elements of income tax laws -- Allocation and apportionment of income -- Elements of sales and use tax laws -- The commission -- Uniform regulations and
- 59-1-808 - Interaudit provisions to apply.
- 59-1-809 - Tax information provided other governmental units.
- 59-1-901 - Creation -- Members -- Terms.
- 59-1-902 - Organization -- Vacancies.
- 59-1-903 - Duties.
- 59-1-904 - Public hearings.
- 59-1-905 - Per diem and travel expenses -- Recommendations.
- 59-1-907 - Staff.
- 59-1-908 - Reports.
- Chapter 02 - Property Tax Act
- 59-2-1001 - County board of equalization -- Public hearings -- Hearing officers -- Notice of decision -- Rulemaking.
- 59-2-1002 - Change in assessment -- Force and effect -- Additional assessments -- Notice to interested persons.
- 59-2-1003 - Power of county board to increase or decrease assessment.
- 59-2-1004 - Appeal to county board of equalization -- Real property -- Time period for appeal -- Decision of board -- Extensions approved by commission -- Appeal to commission.
- 59-2-1004.5 - Valuation adjustment for decrease in taxable value caused by a natural disaster.
- 59-2-1004.6 - Tax relief for decrease in fair market value due to access interruption.
- 59-2-1005 - Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission.
- 59-2-1006 - Appeal to commission -- Duties of auditor -- Decision by commission.
- 59-2-1007 - Objection to assessment by commission -- Application -- Contents of application -- Amending an application -- Hearings -- Appeals.
- 59-2-1008 - Investigations by commission -- Assessment of escaped property -- Increase or decrease of assessed valuation.
- 59-2-1009 - Equalization based on reports of county auditors.
- 59-2-101 - Short title.
- 59-2-1010 - Statement of equalization to be sent to county auditors.
- 59-2-1011 - Record of changes -- Form and contents of signed statement.
- 59-2-102 - Definitions.
- 59-2-103 - Rate of assessment of property -- Residential property.
- 59-2-103.5 - Procedures to obtain an exemption for residential property.
- 59-2-104 - Situs of property for tax purposes.
- 59-2-105 - Situs of public utilities, bridges, ferries, and canals.
- 59-2-107 - Classes of personal property -- Rulemaking authority.
- 59-2-108 - Depreciation schedule for certain taxable tangible personal property.
- 59-2-1101 - Exemption of certain property -- Proportional payments for certain property -- County legislative body authority to adopt rules or ordinances.
- 59-2-1102 - Determination of exemptions by board of equalization -- Appeal -- Application for exemption -- Annual statement -- Exceptions.
- 59-2-1103 - State lands exemption -- Exceptions to exemption.
- 59-2-1104 - Definitions -- Veteran's exemption -- Amount of veteran's exemption.
- 59-2-1105 - Application for veteran's exemption -- Rulemaking authority -- Statement -- County authority to make refunds.
- 59-2-1106 - Exemption of property owned by blind persons or their unmarried surviving spouses or minor orphans -- Amount -- Application -- County authority to make refunds.
- 59-2-1107 - Indigent persons -- Amount of abatement.
- 59-2-1108 - Indigent persons -- Deferral of taxes -- Interest rate -- Treatment of deferred taxes.
- 59-2-1109 - Indigent persons -- Deferral or abatement -- Application -- County authority to make refunds.
- 59-2-1110 - Exemption of property used to furnish power for irrigation purposes -- Computation of power used for irrigation.
- 59-2-1111 (Superseded 01/01/11) - Exemption of property used for irrigation purposes.
- 59-2-1112 - Livestock exemption.
- 59-2-1113 - Exemption of household furnishings.
- 59-2-1114 - Exemption of inventory or other tangible personal property held for sale.
- 59-2-1115 - Exemption of certain tangible personal property.
- 59-2-1201 - Purpose of part.
- 59-2-1202 - Definitions.
- 59-2-1203 - Right to file claim -- Death of claimant.
- 59-2-1204 - Renter's and homeowner's credits authorized -- No interest allowed.
- 59-2-1205 - Time for filing claim for renter's credit.
- 59-2-1206 - Application for homeowner's credit -- Time for filing -- Payment from General Fund.
- 59-2-1207 - Claim applied against tax liability -- One claimant per household per year.
- 59-2-1208 - Amount of homeowner's credit -- Cost-of-living adjustment -- Limitation -- General Fund as source of credit -- Dependent credit.
- 59-2-1209 - Amount of renter's credit -- Cost-of-living adjustment -- Limitation -- General Fund as source of credit -- Maximum credit -- Renter's credit may be claimed only for rent that does
- 59-2-1211 - Commission to provide forms and instructions -- County may prepare forms and instructions -- County legislative body authority to adopt rules or ordinances.
- 59-2-1213 - Statement required of renter claimant.
- 59-2-1214 - Redetermination of claim by commission or county.
- 59-2-1215 - Fraudulent or negligently prepared claim -- Penalties and interest -- Procedure.
- 59-2-1216 - Rented homestead -- Rent constituting property taxes.
- 59-2-1217 - Denial of relief -- Appeal.
- 59-2-1219 - Claim disallowed if residence obtained for purpose of receiving benefits.
- 59-2-1220 - Extension of time for filing claim -- County authority to make refunds.
- 59-2-1301 - Tax has effect of judgment -- Lien has effect of execution.
- 59-2-1302 - Assessor or treasurer's duties -- Collection of uniform fees and taxes on personal property -- Unpaid tax or unpaid uniform fee is a lien -- Delinquency interest -- Rate.
- 59-2-1303 - Seizure and sale -- Method and procedure.
- 59-2-1304 - Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.
- 59-2-1305 - Entries of payments made -- Payments to county treasurer.
- 59-2-1306 - Collection after taxpayer moves from county -- Evidence of tax due -- Costs of collection.
- 59-2-1307 - Entries of tax payments made on rail cars or state-assessed commercial vehicles.
- 59-2-1308 - Property assessed by commission -- Collection procedures -- Exceptions.
- 59-2-1309 - Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds.
- 59-2-1310 - Collection by seizure and sale -- Procedure -- Costs.
- 59-2-1311 - Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners.
- 59-2-1312 - Examination of books of county officers by state officers.
- 59-2-1313 - Attorney general to prosecute delinquent officers.
- 59-2-1314 - Informalities and time prescribed for action -- Effect on validity of tax.
- 59-2-1315 - Disposition of fines and forfeitures.
- 59-2-1316 - Annual settlements between county assessor, county treasurer, and county auditor.
- 59-2-1317 - Index of property owners -- Tax notice -- Contents of notice.
- 59-2-1318 - Date of payment of property tax -- Notation on assessment roll.
- 59-2-1319 - Receipts for payments -- Payment by warrant -- Cash payments required -- Exceptions.
- 59-2-1320 - Settlements with county legislative bodies.
- 59-2-1321 - Erroneous or illegal assessments -- Deductions and refunds.
- 59-2-1322 - Property assessed more than once.
- 59-2-1323 - Undivided interests in real estate -- Interest of delinquent co-owner only to be sold.
- 59-2-1324 - Taxes to be paid before distribution of estate of a deceased person.
- 59-2-1325 - Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.
- 59-2-1326 - Illegal tax -- Injunction to restrain collection.
- 59-2-1327 - Payment of tax under protest -- Circumstances where authorized -- Action to recover tax paid.
- 59-2-1328 - Judgment or order against state or taxing entity -- Payment to taxpayer -- County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county.
- 59-2-1329 - Right to injunction limited.
- 59-2-1330 - Payment of property taxes -- Payments to taxpayer by state or taxing entity -- Refund of penalties paid by taxpayer -- Refund of interest paid by taxpayer -- Payment of interest to taxpaye
- 59-2-1331 - Date tax is delinquent -- Penalty -- Interest -- Payments -- Refund of prepayment.
- 59-2-1332 - Extension of date of delinquency.
- 59-2-1332.5 - Mailing notice of delinquency or publication of delinquent list -- Contents -- Notice -- Definitions.
- 59-2-1333 - Errors or omissions -- In assessment book -- Authority to correct.
- 59-2-1334 - Ommission, error, or defect in delinquent lists -- Republication.
- 59-2-1335 - Abbreviations permitted in proceedings.
- 59-2-1337 - Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement.
- 59-2-1338 - Record of delinquent taxes -- Contents of record.
- 59-2-1339 - Form of treasurer's certificate -- Contents of form.
- 59-2-1342 - Assessment and sale of property after attachment of county tax lien.
- 59-2-1343 - Tax Sale Listing.
- 59-2-1345 - Daily statement of accounts -- Audits.
- 59-2-1346 - Redemption -- Time allowed.
- 59-2-1347 - Redemption -- Adjustment or deferral of taxes -- Interest.
- 59-2-1348 - Certificate of redemption.
- 59-2-1349 - Co-owners -- Procedures for redemption.
- 59-2-1350 - Land irregularly or erroneously assessed not to be sold.
- 59-2-1351 - Sales by county -- Notice of tax sale -- Entries on record.
- 59-2-1351.1 - Tax sale -- Combining certain parcels -- Acceptable bids -- Deeds.
- 59-2-1351.3 - No purchaser at tax sale -- Property struck off to county.
- 59-2-1351.5 - Disposition of property struck off to county.
- 59-2-1351.7 - Partial interest tax sales.
- 59-2-1352 - Purchaser of invalid tax title -- Purchaser's lien -- Extent of lien -- Priority of lien -- Foreclosure of lien.
- 59-2-1353 - Foreclosure of lien claimed by county -- Time -- Venue -- Parties -- Pleading.
- 59-2-1354 - Notice of intention to foreclose -- Service of notice.
- 59-2-1355 - Trial -- Findings -- Decree.
- 59-2-1356 - Sale -- Certificate of sale to be issued.
- 59-2-1357 - Redemption at foreclosure sale.
- 59-2-1358 - Foreclosure deemed a cumulative remedy.
- 59-2-1359 - Collection of taxes -- Removal or destruction of property.
- 59-2-1360 - Proceedings before commission.
- 59-2-1361 - Notice of findings -- Proceedings in district court -- Injunction -- Determining taxes due -- Security during proceedings.
- 59-2-1362 - Certified copy of tax sale record prima facie evidence of regularity.
- 59-2-1363 - Misnomer or mistake as to ownership does not affect sale.
- 59-2-1364 - Record of deeds issued -- Acknowledgment.
- 59-2-1365 - Payment to taxing entities by county treasurer -- Investment of proceeds -- Transfer and receipt of money between taxing entities.
- 59-2-1366 - Apportionment of redemption or assignment money.
- 59-2-1372 - Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.
- 59-2-1501 - Title.
- 59-2-1502 - Definitions.
- 59-2-1503 - Property tax treatment of transportable factory-built housing units.
- 59-2-1601 - Definitions.
- 59-2-1602 - Property Tax Valuation Agency Fund -- Creation -- Statewide levy -- Additional county levy permitted.
- 59-2-1603 - Disbursement of money in the Property Tax Valuation Agency Fund -- Use of funds.
- 59-2-1604 - Additional levies by counties.
- 59-2-1605 - Accounting records for levies.
- 59-2-1606 - CAMA system funding for counties -- Disbursements to the Multicounty Appraisal Trust -- Use of funds.
- 59-2-201 - Assessment by commission -- Determination of value of mining property -- Notification of assessment -- Local assessment of property assessed by the unitary method.
- 59-2-202 - Statement of taxpayer -- Extension of time for filing -- Assessment without statement -- Penalty for failure to file statement or information -- Waiver, reduction, or compromise of penalty
- 59-2-203 - Record of assessment of railroads and other companies -- Review by county assessor.
- 59-2-204 - Record of assessment of public utility and air travel companies -- Review by county assessor.
- 59-2-205 - Record of assessment of mines -- Review by county assessor.
- 59-2-207 - Statements for mines -- Penalty for failure to file statement or information -- Assessment without statement -- Penalty -- Waiver, reduction, or compromise of penalty -- Extension of time f
- 59-2-208 - Duties of commission and county auditors relative to mines.
- 59-2-209 - Assessment of improvements, machinery, or structures placed on mines.
- 59-2-210 - Collection and enforcement of tax on mines -- Lien -- Tax liability of owners of fractional interests -- Duties of unit operators -- Penalties.
- 59-2-211 - Security for tax on uranium and vanadium mining properties.
- 59-2-212 - Equalization of values -- Hearings.
- 59-2-213 - Duty to furnish assessment roll to counties.
- 59-2-214 - Commission to furnish forms for taxpayers' statements.
- 59-2-215 - Chief executive officer of state agency to furnish lists of sold lands.
- 59-2-216 - Commission to furnish list of patented lands to county assessors.
- 59-2-217 - Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
- 59-2-301 - Assessment by county assessor.
- 59-2-301.1 - Assessment of property subject to a conservation easement -- Assessment of golf course or hunting club.
- 59-2-301.2 - Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.
- 59-2-301.3 - Definitions -- Assessment of real property subject to a low-income housing covenant.
- 59-2-302 - Basis of property taxation for political subdivision.
- 59-2-303 - General duties of county assessor.
- 59-2-303.1 - Mandatory cyclical appraisals.
- 59-2-305 - Listing property in taxing entities.
- 59-2-305.5 - Boundary actions not effective for purposes of assessment until required documents are recorded.
- 59-2-306 - Statements by taxpayers -- Power of assessors respecting statements.
- 59-2-307 - Refusal by taxpayer to file signed statement -- Penalty -- Assessor to estimate value -- Reporting information to other counties.
- 59-2-308 - Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation.
- 59-2-309 - Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
- 59-2-310 - Assessment in name of claimant as well as owner.
- 59-2-311 - Completion and delivery of assessment book -- Signed statement required -- Contents of signed statement -- Adjustment of assessment in assessment book.
- 59-2-313 - Assessor to furnish information to commission.
- 59-2-314 - Penalty for failure to complete assessment book.
- 59-2-315 - Liability for willful failure or neglect of duty -- Action on official bond -- Judgment.
- 59-2-320 - Total property valuation.
- 59-2-321 - Extension of taxes on assessment book.
- 59-2-322 - Transmittal of statement to commission.
- 59-2-323 - Changes ordered by commission.
- 59-2-324 - Entering corrected sum of taxes in assessment book.
- 59-2-325 - Statement transmitted to commission and state auditor.
- 59-2-326 - Assessment roll delivered to county treasurer.
- 59-2-327 - Taxes charged to county treasurer.
- 59-2-328 - Duty of auditor upon termination of treasurer's term of office.
- 59-2-329 - Verification of auditor's statements.
- 59-2-330 - Campers -- Registration certificates and decals obtained from county assessor -- Contents of certificates.
- 59-2-401 - Assessment of transitory personal property.
- 59-2-402 - Proportional assessment of transitory personal property brought from outside state -- Exemptions -- Reporting requirements -- Penalty for failure to file report -- Claims for rebates and ad
- 59-2-403 - Assessment of interstate state-assessed commercial vehicles -- Apportionment.
- 59-2-404 - Uniform fee on aircraft -- Collection of fee by commission -- Distribution of fees.
- 59-2-405 - Uniform fee on tangible personal property required to be registered with the state -- Distribution of revenues -- Appeals.
- 59-2-405.1 - Uniform fee on certain vehicles weighing 12,000 pounds or less -- Distribution of revenues -- Appeals.
- 59-2-405.2 - Definitions -- Uniform statewide fee on certain tangible personal property -- Distribution of revenues -- Rulemaking authority -- Determining the length of a vessel.
- 59-2-405.3 - Uniform statewide fee on motor homes -- Distribution of revenues.
- 59-2-406 - Collection of uniform fees and other motor vehicle fees.
- 59-2-407 - Administration of uniform fees.
- 59-2-501 - Short title.
- 59-2-502 - Definitions.
- 59-2-503 - Qualifications for agricultural use assessment.
- 59-2-504 - Exclusions from designation as agricultural use -- Exception.
- 59-2-505 - Indicia of value for agricultural use assessment -- Inclusion of fair market value on certain property tax notices.
- 59-2-506 - Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien -- Interest -- Notice -- Collection -- Distribution -- Appeal to county board of equalization.
- 59-2-506.5 - Conservation easement rollback tax -- One-time in lieu fee payment -- Computation -- Lien -- Interest -- Notice -- Procedure -- Collection -- Distribution.
- 59-2-507 - Land included as agricultural -- Site of farmhouse excluded -- Taxation of structures and site of farmhouse.
- 59-2-508 - Application -- Signed statement -- Consent to creation of a lien -- Consent to audit and review -- Notice.
- 59-2-509 - Change of ownership or legal description.
- 59-2-510 - Separation of land.
- 59-2-511 - Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title.
- 59-2-512 - Land located in more than one county.
- 59-2-513 - Tax list and duplicate.
- 59-2-514 - State Farmland Evaluation Advisory Committee -- Membership -- Duties.
- 59-2-515 - Rules prescribed by commission.
- 59-2-701 - Appraisal by certified or licensed appraisers only -- Certification of elected county assessors.
- 59-2-702 - Education and training of appraisers -- Continuing education for appraisers and county assessors.
- 59-2-703 - Commission to assist county assessors -- Appraisers provided upon request -- Costs of services -- Contingency fee arrangements prohibited.
- 59-2-704 - Assessment studies -- Sharing of data -- Factoring assessment rates -- Corrective action.
- 59-2-704.5 - Commission to adopt rules -- Legislative review.
- 59-2-705 - Personal property audits -- Records confidential -- Cost.
- 59-2-801 - Apportionment of property assessed by commission.
- 59-2-802 - Statement of commission transmitted to county auditors -- Contents of statement -- Duties of auditors -- Change of assessment prohibited.
- 59-2-803 - Statement transmitted by county auditors to governing bodies -- Contents of statement.
- 59-2-804 - Interstate allocation of mobile flight equipment.
- 59-2-901 - Determination of rate by commission -- Transmittal to county and state auditors.
- 59-2-902 - Minimum basic tax levy for school districts.
- 59-2-903 - Remittance to credit of Uniform School Fund of money in excess of basic state-supported school program -- Manner.
- 59-2-904 - Participation by district in state's contributions to state-supported leeway program.
- 59-2-905 - Legislature to set minimum rate of levy for state's contribution to minimum school program -- Matters to be considered -- Commission to transmit rate to auditors -- Acknowledgment of re
- 59-2-906 - Rates fixed by commission valid.
- 59-2-908 - Single aggregate limitation -- Maximum levy.
- 59-2-909 - Time for adoption of levy -- County purpose requirement.
- 59-2-910 - Amount available for each purpose.
- 59-2-911 - Exceptions to maximum levy limitation.
- 59-2-912 - Time for adoption of levy -- Certification to county auditor.
- 59-2-913 - Definitions -- Statement of amount and purpose of levy -- Contents of statement -- Filing with county auditor -- Transmittal to commission -- Calculations for establishing tax levies -- For
- 59-2-914 - Excess levies -- Commission to recalculate levy -- Notice to implement adjusted levies to county auditor.
- 59-2-916 - Tax for development of Colorado River Water Project.
- 59-2-917 - Use of funds.
- 59-2-918.5 - Hearings on judgment levies -- Advertisement.
- 59-2-918.6 - New and remaining school district budgets -- Advertisement -- Public hearing.
- 59-2-919 - Notice, public hearing, and resolution requirements for certain tax increases -- Exceptions -- Applicability of provisions.
- 59-2-919.1 - Notice of property valuation and tax changes.
- 59-2-919.2 - Consolidated advertisement of public hearings.
- 59-2-920 - Resolution and levy to be forwarded to commission -- Exception.
- 59-2-921 - Changes in assessment roll -- Rate adjustments -- Exemption from notice and public hearing provisions.
- 59-2-922 - Replacement resolution for greater tax rate.
- 59-2-923 - Expenditures of money prior to adoption of budget or tax rate.
- 59-2-924 - Report of valuation of property to county auditor and commission -- Transmittal by auditor to governing bodies -- Certified tax rate -- Calculation of certified tax rate -- Rulemaking autho
- 59-2-924.1 - Commission authorized to adjust taxing entity's certified rate for clerical error -- Requirements -- Amount of adjustment.
- 59-2-924.2 - Adjustments to the calculation of a taxing entity's certified tax rate.
- 59-2-924.3 - Adjustment of the calculation of the certified tax rate for a school district imposing a capital outlay levy in a county of the first class.
- 59-2-924.4 - Adjustment of the calculation of the certified tax rate for certain divided school districts.
- 59-2-926 - Proposed tax increase by state -- Notice -- Contents -- Dates.
- Chapter 03 - Tax Equivalent Property Act
- Chapter 04 - Privilege Tax
- Chapter 05 - Severance Tax on Oil, Gas, and Mining
- Chapter 06 - Mineral Production Tax Withholding
- Chapter 07 - Corporate Franchise and Income Taxes
- 59-7-101 (Superseded 01/01/11) - Definitions.
- 59-7-102 - Exemptions.
- 59-7-103 - Chapter applicable to receivers, trustees in bankruptcy and assignees.
- 59-7-104 - Tax -- Minimum tax.
- 59-7-105 (Superseded 01/01/11) - Additions to unadjusted income.
- 59-7-106 (Superseded 01/01/11) - Subtractions from unadjusted income.
- 59-7-107 - Basis.
- 59-7-108 - Distributions by corporations.
- 59-7-109 - Charitable contributions.
- 59-7-110 - Utah net losses -- Carryforwards and carrybacks -- Deduction.
- 59-7-111 - Safe harbor lease provisions.
- 59-7-112 - Installment sales.
- 59-7-113 - Allocation of income and deductions between several corporations controlled by same interests.
- 59-7-114 - Section 338, Internal Revenue Code -- Elections.
- 59-7-115 - Section 336(e), Internal Revenue Code -- Elections.
- 59-7-116 - Taxation of regulated investment companies.
- 59-7-116.5 - Real estate investment trusts.
- 59-7-117 - Equitable adjustments.
- 59-7-201 - Tax -- Minimum tax.
- 59-7-203 - Computation of Utah taxable income.
- 59-7-204 - Income attributed to sources within the state.
- 59-7-205 - Applicability of Parts 5 and 6 of chapter.
- 59-7-206 - Offsets against tax.
- 59-7-207 - Corporations becoming subject to tax -- Assessment under other sections.
- 59-7-208 - Provisions followed for purposes of tax collected.
- 59-7-302 - Definitions -- Determination of when a taxpayer is considered to be a sales factor weighted taxpayer.
- 59-7-303 - Apportionable income.
- 59-7-305 - When taxable in another state.
- 59-7-306 - Allocation of certain nonbusiness income.
- 59-7-307 - Allocation of rents and royalties.
- 59-7-308 - Allocation of capital gains and losses.
- 59-7-309 - Allocation of interest and dividends.
- 59-7-310 - Allocation of patent and copyright royalties.
- 59-7-311 - Method of apportionment of business income.
- 59-7-312 - Property factor for apportionment of business income -- Mobile flight equipment of an airline.
- 59-7-313 - Valuation of property for inclusion in property factor.
- 59-7-314 - Averaging property values for inclusion in property factors.
- 59-7-315 - Payroll factor for apportionment of business income -- Compensation of flight personnel by an airline.
- 59-7-316 - Determination of compensation for inclusion in payroll factor.
- 59-7-317 - Sales factor for apportionment of business income -- Transportation revenues of an airline.
- 59-7-318 - Sales of tangible personal property.
- 59-7-319 - Receipt, rent, royalty, or sale in connection with other than tangible personal property -- When considered to be in this state.
- 59-7-320 - Equitable adjustment of standard allocation or apportionment.
- 59-7-321 - Construction.
- 59-7-401 - Determining threshold level of business activity for corporations organized or incorporated outside of the United States.
- 59-7-402 - Water's edge combined report.
- 59-7-403 - Worldwide combined report.
- 59-7-404 - Calculation of unadjusted income for combined reporting.
- 59-7-404.5 - Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor.
- 59-7-405 - Commission empowered to make rules.
- 59-7-501 - Accounting periods -- Methods of accounting.
- 59-7-502 - Change of taxable year or accounting period.
- 59-7-503 - Return where period changed.
- 59-7-504 - Estimated tax payments -- Penalty -- Waiver.
- 59-7-505 - Returns required -- When due -- Extension of time -- Exemption from filing.
- 59-7-507 - Payment of tax.
- 59-7-508 - Audit of returns.
- 59-7-509 - Failure to file return -- Penalty.
- 59-7-510 - Deficiency -- Interest.
- 59-7-511 - Penalty added to underpayments.
- 59-7-512 - Addition to tax in case of nonpayment.
- 59-7-513 - Interest when time for payment extended.
- 59-7-514 - Extension of time to pay deficiency.
- 59-7-515 - Interest when deficiency extended.
- 59-7-519 - Period of limitation for making assessments -- Change, correction, or amendment of federal income tax -- Duty of corporation to notify state -- Extensions.
- 59-7-522 - Overpayments.
- 59-7-528 - Failure to make return or supply information -- Penalty.
- 59-7-529 - General violations and penalties.
- 59-7-530 - Power to waive penalties or interest.
- 59-7-531 - Venue of offenses -- Evidence.
- 59-7-532 - Revenue received by commission -- Deposit with state treasurer -- Distribution or crediting to Education Fund -- Refund claim payments.
- 59-7-533 - Interest on overpayments.
- 59-7-534 - Failure to pay tax -- Suspension or forfeiture of corporate rights.
- 59-7-535 - Doing business thereafter -- Penalty.
- 59-7-536 - Relief in case of suspension or forfeiture.
- 59-7-537 - Confidentiality of information.
- 59-7-601 - Credit of interest income from state and federal securities.
- 59-7-602 - Credit for cash contributions to sheltered workshops.
- 59-7-603 - Credit for sophisticated technological equipment donated to schools.
- 59-7-605 - Definitions -- Tax credit -- Cleaner burning fuels.
- 59-7-606 - Tax credit -- Items using cleaner burning fuels.
- 59-7-607 - Utah low-income housing tax credit.
- 59-7-608 - Targeted jobs tax credit.
- 59-7-609 - Historic preservation credit.
- 59-7-610 - Recycling market development zones tax credit.
- 59-7-612 - Tax credits for research activities conducted in the state -- Carry forward -- Commission to report modification or repeal of certain federal provisions -- Utah Tax Review Commission study.
- 59-7-613 - Tax credits for machinery, equipment, or both primarily used for conducting qualified research or basic research -- Carry forward -- Commission to report modification or repeal of certain f
- 59-7-614 - Renewable energy systems tax credit -- Definitions -- Limitations -- Certification -- Rulemaking authority.
- 59-7-614.1 - Refundable tax credit for hand tools used in farming operations -- Procedures for refund -- Transfers from General Fund to Education Fund -- Rulemaking authority.
- 59-7-614.2 - Refundable economic development tax credit.
- 59-7-614.3 - Nonrefundable tax credit for qualifying solar projects.
- 59-7-614.4 - Tax credit for pass-through entity taxpayer.
- 59-7-614.5 - Refundable motion picture tax credit.
- 59-7-615 - Removal of tax credit from tax form and prohibition on claiming or carrying forward a tax credit -- Conditions for removal and prohibition on claiming or carrying forward a tax credit -- Co
- 59-7-701 - Taxation of S corporations -- Revenue and Taxation Interim Committee study.
- 59-7-705 - Minimum tax not applicable to an S corporation.
- 59-7-706 - Distribution and credit of revenues.
- 59-7-707 - Commission rulemaking authority.
- 59-7-801 - Definitions.
- 59-7-802 - Taxation of unrelated business income.
- 59-7-803 - Filing returns -- Extension.
- 59-7-804 - Transition rule -- Net loss carryforwards.
- 59-7-805 - Apportionment provisions.
- Chapter 08 - Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act
- Chapter 09 - Taxation of Admitted Insurers
- Chapter 10 - Individual Income Tax Act
- 59-10-1001 - Title.
- 59-10-1002 - Definitions.
- 59-10-1002.1 - Removal of tax credit from tax return and prohibition on claiming or carrying forward a tax credit -- Conditions for removal and prohibition on claiming or carrying forward a tax credit
- 59-10-1002.2 - Apportionment of tax credits.
- 59-10-1003 - Tax credit for tax paid by individual to another state.
- 59-10-1004 - Tax credit for cash contributions to sheltered workshops.
- 59-10-1005 - Tax credit for at-home parent.
- 59-10-1006 - Historic preservation tax credit.
- 59-10-1007 - Recycling market development zones tax credit.
- 59-10-1009 - Definitions -- Cleaner burning fuels tax credit.
- 59-10-101 - Short title.
- 59-10-1010 - Utah low-income housing tax credit.
- 59-10-1011 - Tutoring tax credits for disabled dependents.
- 59-10-1012 - Tax credits for research activities conducted in the state -- Carry forward -- Commission to report modification or repeal of certain federal provisions -- Utah Tax Review Commission stud
- 59-10-1013 - Tax credits for machinery, equipment, or both primarily used for conducting qualified research or basic research -- Carry forward -- Commission to report modification or repeal of certain
- 59-10-1014 - Renewable energy systems tax credit -- Definitions -- Limitations -- Certification -- Rulemaking authority.
- 59-10-1015 - Definitions -- Tax credit for live organ donation expenses -- Rulemaking authority.
- 59-10-1017 - Utah Educational Savings Plan tax credit.
- 59-10-1018 - Definitions -- Nonrefundable taxpayer tax credits.
- 59-10-1019 - Definitions -- Nonrefundable retirement tax credits.
- 59-10-1020 - Nonrefundable estate or trust tax credit.
- 59-10-1021 - Nonrefundable medical care savings account tax credit.
- 59-10-1022 - Nonrefundable tax credit for capital gain transactions.
- 59-10-1023 - Nonrefundable tax credit for amounts paid under a health benefit plan.
- 59-10-1024 - Nonrefundable tax credit for qualifying solar projects.
- 59-10-103 - Definitions.
- 59-10-103.1 - Information to be contained on individual income tax returns and booklets.
- 59-10-104 - Tax basis -- Tax rate -- Exemption.
- 59-10-104.1 - Exemption from taxation.
- 59-10-110 - Disallowance of federal tax credits.
- 59-10-1101 - Title.
- 59-10-1102 - Definitions.
- 59-10-1103 - Tax credit for pass-through entity taxpayer.
- 59-10-1104 - Tax credit for adoption of a child who has a special need.
- 59-10-1105 - Tax credit for hand tools used in farming operations -- Procedures for refund -- Transfers from General Fund to Education Fund -- Rulemaking authority.
- 59-10-1106 - Refundable renewable energy tax credit.
- 59-10-1107 - Refundable economic development tax credit.
- 59-10-1108 - Refundable motion picture tax credit.
- 59-10-114 - Additions to and subtractions from adjusted gross income of an individual.
- 59-10-115 - Adjustments to adjusted gross income.
- 59-10-116 - Tax on nonresident individual -- Calculation -- Exemption.
- 59-10-117 - State taxable income derived from Utah sources.
- 59-10-118 - Division of income for tax purposes.
- 59-10-119 - Returns by husband and wife if husband or wife is a nonresident.
- 59-10-120 - Change of status as resident or nonresident.
- 59-10-121 - Proration when two returns required.
- 59-10-122 - Taxable year.
- 59-10-123 - Accounting method.
- 59-10-124 - Adjustments between taxable years after change in accounting method.
- 59-10-125 - Adjustment after change of accounting method.
- 59-10-126 - Business entities not subject to tax -- Exceptions.
- 59-10-1301 - Title.
- 59-10-1302 - Definitions.
- 59-10-1303 - Contributions -- Amount -- Procedure for designating a contribution -- Joint return -- Contribution irrevocable.
- 59-10-1304 - Removal of designation and prohibitions on collection for certain contributions on income tax form -- Conditions for removal and prohibitions on collection -- Commission reporting require
- 59-10-1305 - Nongame wildlife contribution -- Credit to Wildlife Resources Account.
- 59-10-1306 - Homeless contribution -- Credit to Pamela Atkinson Homeless Account.
- 59-10-1307 - Contributions for education.
- 59-10-1308 - Children's organ transplants contribution -- Credit to Kurt Oscarson Children's Organ Transplant Account.
- 59-10-1310 - Contribution to Cat and Dog Community Spay and Neuter Program Restricted Account.
- 59-10-1311 - Election Campaign Fund contribution -- Transfer from General Fund -- Form and procedure.
- 59-10-1312 - Election Campaign Fund -- Creation -- Funding for account -- Disbursement and distribution -- State treasurer requirement to provide a list of contributions designated to each political p
- 59-10-1313 - Contribution to a Utah Educational Savings Plan account.
- 59-10-1314 - Contribution to Methamphetamine Housing Reconstruction and Rehabilitation Fund.
- 59-10-1401 - Title.
- 59-10-1402 - Definitions.
- 59-10-1403 - Income tax treatment of a pass-through entity -- Returns -- Classification same as under Internal Revenue Code.
- 59-10-1403.1 - Income tax treatment of a pass-through entity taxpayer -- Return filing requirements.
- 59-10-1403.2 - Pass-through entity payment or withholding of tax on behalf of a pass-through entity taxpayer -- Exceptions to payment or withholding requirement -- Procedures and requirements -- Failu
- 59-10-1404 - Character of an item of income, gain, loss, deduction, or credit.
- 59-10-1404.5 - Resident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entity
- 59-10-1405 - Nonresident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entit
- 59-10-201 - Taxation of resident trusts and estates.
- 59-10-201.1 - State taxable income of a resident estate or trust defined.
- 59-10-202 - Additions to and subtractions from unadjusted income of a resident or nonresident estate or trust.
- 59-10-204 - State taxable income of a nonresident estate or trust.
- 59-10-205 - Tax on nonresident estate or trust.
- 59-10-207 - Share of a nonresident estate or trust and beneficiaries in state taxable income.
- 59-10-209.1 - Adjustments to unadjusted income.
- 59-10-210 - Fiduciary adjustments.
- 59-10-401 - Definitions.
- 59-10-402 - Requirement of withholding.
- 59-10-403 - Employees incurring no income tax liability.
- 59-10-404 - Extension of withholding to payments other than wages.
- 59-10-405 - Voluntary withholding agreements.
- 59-10-405.5 - Definitions -- Withholding tax license requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.
- 59-10-406 - Collection and payment of tax.
- 59-10-407 - Withholding tax prepayments.
- 59-10-408 - Withholding rules -- Agreements with federal government.
- 59-10-501 - Rulemaking authority -- Federal income tax return information.
- 59-10-502 - Persons required to file returns.
- 59-10-503 - Returns by husband and wife.
- 59-10-504 - Returns made by fiduciaries and receivers.
- 59-10-505 - Return by minor.
- 59-10-507 - Return by a pass-through entity.
- 59-10-508 - Returns with respect to common trust funds.
- 59-10-509 - Notice of qualification as fiduciary.
- 59-10-510 - Return of electing small business corporation.
- 59-10-511 - Statement of tax withheld.
- 59-10-512 - Signing of returns and other documents.
- 59-10-513 - Verifications of returns.
- 59-10-514 - Return filing requirements -- Rulemaking authority.
- 59-10-514.1 - Definitions -- Requirement to file returns by electronic means -- Exceptions -- Waiver.
- 59-10-515 - Place and time for filing other documents.
- 59-10-516 - Filing extension -- Payment of tax -- Penalty -- Foreign residency.
- 59-10-517 - Timely mailing treated as timely filing and paying.
- 59-10-518 - Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.
- 59-10-519 - Place for filing returns or other documents.
- 59-10-520 - Time and place for paying tax shown on returns.
- 59-10-522 - Extension of time for paying tax.
- 59-10-527 - Assessment authority.
- 59-10-529 - Overpayment of tax -- Credits -- Refunds.
- 59-10-531 - Claims for refund or credit.
- 59-10-536 - Assessment and collection of tax -- Change on federal income tax return -- Taxpayer requirement to make certain filings with the commission.
- 59-10-537 - Interest on underpayment, nonpayment, or extension of time for payment of tax.
- 59-10-538 - Interest on overpayments.
- 59-10-539 - Penalties and interest.
- 59-10-541 - Violations -- Civil and criminal penalties.
- 59-10-544 - General powers and duties of the commission -- Deposit, distribution, or credit of revenues -- Refund reverts to state under certain circumstances.
- 59-10-546 - Application of former law.
- Chapter 11 - Inheritance Tax Act
- Chapter 12 - Sales and Use Tax Act
- 59-12-101 - Short title.
- 59-12-102 - Definitions.
- 59-12-102.3 - Authority to enter into agreement -- Delegates.
- 59-12-103 - Sales and use tax base -- Rates -- Effective dates -- Use of sales and use tax revenues.
- 59-12-103.1 - Action by Supreme Court of the United States authorizing or action by Congress permitting a state to require certain sellers to collect a sales or use tax -- Collection of tax by commiss
- 59-12-103.2 - Remote Sales Restricted Account -- Creation -- Funding for account -- Interest.
- 59-12-104 - Exemptions.
- 59-12-104.1 - Exemptions for religious or charitable institutions.
- 59-12-104.2 - Exemption for accommodations and services taxed by the Navajo Nation.
- 59-12-104.3 - Credit for certain repossessions of a motor vehicle.
- 59-12-104.5 - Utah Tax Review Commission review of sales and use tax system.
- 59-12-106 - Definitions -- Sales and use tax license requirements -- Penalty -- Application process and requirements -- No fee -- Bonds -- Presumption of taxability -- Exemption certificates -- Exempt
- 59-12-107 - Collection, remittance, and payment of tax by sellers or other persons -- Returns -- Reports -- Direct payment by purchaser of vehicle -- Other liability for collection -- Rulemaking autho
- 59-12-107.1 - Direct payment permit.
- 59-12-108 - Monthly payment -- Amount of tax a seller may retain -- Penalty -- Certain amounts allocated to local taxing jurisdictions.
- 59-12-109 - Confidentiality of information.
- 59-12-110 - Refunds procedures.
- 59-12-110.1 - Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice.
- 59-12-1101 - Statewide purpose.
- 59-12-1102 - Base -- Rate -- Imposition of tax -- Distribution of revenue -- Administration -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fun
- 59-12-1104 - Seller or certified service provider reliance on commission information.
- 59-12-1105 - Certified service provider or model 2 seller reliance on commission certified software.
- 59-12-1106 - Purchaser relief from liability.
- 59-12-111 - Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.
- 59-12-112 - Tax a lien when selling business -- Liability of purchaser.
- 59-12-116 - License and tax in addition to other licenses and taxes.
- 59-12-117 - Refusal to make or falsifying returns -- Evasion of payment of a tax -- Aiding or abetting an attempt to evade the payment of a tax -- Penalties -- Criminal violations.
- 59-12-118 - Commission's authority to administer sales and use tax.
- 59-12-120 - Investment incentive to ski resorts for lease or purchase of certain equipment -- Ski Resort Capital Investment Restricted Account created -- Conditions and restrictions on receiving incen
- 59-12-1201 - Motor vehicle rental tax -- Rate -- Exemptions -- Administration, collection, and enforcement of tax -- Administrative fee -- Deposits.
- 59-12-1202 - Seller or certified service provider reliance on commission information.
- 59-12-1203 - Certified service provider or model 2 seller reliance on commission certified software.
- 59-12-1204 - Purchaser relief from liability.
- 59-12-123 - Definitions -- Collection, remittance, and payment of a tax on direct mail.
- 59-12-124 - Certified service provider liability.
- 59-12-125 - Seller or certified service provider reliance on commission information.
- 59-12-126 - Certified service provider or model 2 seller reliance on commission certified software.
- 59-12-127 - Purchaser relief from liability.
- 59-12-128 - Amnesty.
- 59-12-129 - Monetary allowance under the agreement.
- 59-12-1301 - Title.
- 59-12-1302 - Imposition of tax -- Base -- Rate -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
- 59-12-1304 - Seller or certified service provider reliance on commission information.
- 59-12-1305 - Certified service provider or model 2 seller reliance on commission certified software.
- 59-12-1306 - Purchaser relief from liability.
- 59-12-1401 - Purpose statement -- Definitions -- Scope of part.
- 59-12-1402 - Opinion question election -- Base -- Rate -- Imposition of tax -- Uses of tax money -- Enactment or repeal of tax -- Effective date -- Notice requirements.
- 59-12-1403 - Distribution of revenues -- Administrative costs.
- 59-12-1405 - Seller or certified service provider reliance on commission information.
- 59-12-1406 - Certified service provider or model 2 seller reliance on commission certified software.
- 59-12-1407 - Purchaser relief from liability.
- 59-12-1801 - Title.
- 59-12-1802 - State sales and use tax -- Base -- Rate -- Revenues deposited into General Fund.
- 59-12-1803 - Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax.
- 59-12-1804 - Seller or certified service provider reliance on commission information.
- 59-12-1805 - Certified service provider or model 2 seller reliance on commission certified software.
- 59-12-1806 - Purchaser relief from liability.
- 59-12-2001 - Title.
- 59-12-2002 - Definitions.
- 59-12-2003 - Imposition -- Base -- Rate -- Revenues distributed to certain public transit districts.
- 59-12-2004 - Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax.
- 59-12-2005 - Seller or certified service provider reliance on commission information.
- 59-12-2006 - Certified service provider or model 2 seller reliance on commission certified software.
- 59-12-2007 - Purchaser relief from liability.
- 59-12-201 - Title.
- 59-12-202 - Purpose and intent.
- 59-12-203 - County, city, or town may levy tax -- Contracts pursuant to Interlocal Cooperation Act.
- 59-12-204 - Sales and use tax ordinance provisions -- Tax rate -- Distribution of tax revenues -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies
- 59-12-205 - Ordinances to conform with statutory amendments -- Distribution of tax revenues -- Determination of population.
- 59-12-206 - Collection of taxes by commission -- Charge for service.
- 59-12-208.1 - Enactment or repeal of tax -- Effective date -- Notice requirements.
- 59-12-209 - Participation of counties, cities, and towns in administration and enforcement of certain local sales and use taxes -- Petition for reconsideration relating to the redistribution of certai
- 59-12-210 - Commission to provide data to counties.
- 59-12-210.1 - Commission redistribution of certain sales and use tax revenues.
- 59-12-2101 - Title.
- 59-12-2102 - Definitions.
- 59-12-2103 - Imposition of tax -- Base -- Rate -- Expenditure of revenues collected from the tax -- Administration, collection, and enforcement of tax by commission -- Administrative fee -- Enactment
- 59-12-2104 - Seller or certified service provider reliance on commission information.
- 59-12-2105 - Certified service provider or model 2 seller reliance on commission certified software.
- 59-12-2106 - Purchaser relief from liability.
- 59-12-211 - Definitions -- Location of certain transactions -- Reports to commission -- Direct payment provision for a seller making certain purchases -- Exceptions.
- 59-12-211.1 - Location of a transaction that is subject to a use tax.
- 59-12-212 - Location of certain transactions if receipt of order and receipt of tangible personal property or product take place in this state -- Location of sale, lease, or rental of a service -- Exc
- 59-12-213 - Location of a transaction involving a sale of aircraft, a manufactured home, a mobile home, a modular home, a motor vehicle, or watercraft.
- 59-12-214 - Location of a transaction involving the lease or rental of certain tangible personal property or a product transferred electronically.
- 59-12-215 - Location of transaction involving telecommunications service or other related service.
- 59-12-216 - Seller or certified service provider reliance on commission information.
- 59-12-217 - Certified service provider or model 2 seller reliance on commission certified software.
- 59-12-218 - Purchaser relief from liability.
- 59-12-2201 - Title.
- 59-12-2202 - Definitions.
- 59-12-2203 - Authority to impose a sales and use tax under this part.
- 59-12-2204 - Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction.
- 59-12-2205 - Determination of the location of a transaction.
- 59-12-2206 - Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenues monthly by electronic funds transfer -- Transfer of revenues to a public tra
- 59-12-2207 - Commission authority to retain a percentage of revenues collected from a sales and use tax under this part -- Deposit of revenues into the Sales and Use Tax Administrative Fees Account --
- 59-12-2208 - Legislative body approval requirements -- Voter approval requirements.
- 59-12-2209 - Enactment, repeal, or change in the rate of a sales and use tax under this part -- Annexation -- Notice.
- 59-12-2210 - Seller or certified service provider reliance on commission information.
- 59-12-2211 - Certified service provider or model 2 seller reliance on commission certified software.
- 59-12-2212 - Purchaser relief from liability.
- 59-12-2212.1 - Transition provisions.
- 59-12-2213 - County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate.
- 59-12-2214 - County, city, or town option sales and use tax to fund a system for public transit, an airport facility, or to be deposited into the County of the First Class State Highway Projects Fund
- 59-12-2215 - City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.
- 59-12-2216 - County option sales and use tax for a fixed guideway, to fund a system for public transit, or for highways -- Base -- Rate -- Allocation and expenditure of revenues.
- 59-12-2217 - County option sales and use tax for transportation -- Base -- Rate -- Written prioritization process -- Approval by county legislative body.
- 59-12-2218 - County, city, or town option sales and use tax for airports, highways, and a system for public transit -- Base -- Rate -- Administration of sales and use tax -- Voter approval exception.
- 59-12-301 - Transient room tax -- Rate -- Expenditure of revenues -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
- 59-12-302 - Collection of tax -- Administrative fee -- Penalties -- Commission to interpret, audit, and adjudicate transient room tax.
- 59-12-304 - Seller or certified service provider reliance on commission information.
- 59-12-305 - Certified service provider or model 2 seller reliance on commission certified software.
- 59-12-306 - Purchaser relief from liability.
- 59-12-352 - Transient room tax authority for municipalities and military installation development authority -- Purposes for which revenues may be used.
- 59-12-353 - Additional municipal transient room tax to repay bonded or other indebtedness.
- 59-12-354 - Collection of tax -- Administrative fee -- Penalties -- Commission to interpret, audit, and adjudicate transient room tax.
- 59-12-355 - Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
- 59-12-357 - Seller or certified service provider reliance on commission information.
- 59-12-358 - Certified service provider or model 2 seller reliance on commission certified software.
- 59-12-359 - Purchaser relief from liability.
- 59-12-401 - Resort communities tax authority for cities, towns, and military installation development authority -- Base -- Rate -- Collection fees.
- 59-12-402 - Additional resort communities sales and use tax -- Base -- Rate -- Collection fees -- Resolution and voter approval requirements -- Election requirements -- Notice requirements -- Ordinanc
- 59-12-403 - Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax.
- 59-12-405 - Definitions -- Municipality filing requirements for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to municipality -- Municipality authority to impose tax.
- 59-12-406 - Seller or certified service provider reliance on commission information.
- 59-12-407 - Certified service provider or model 2 seller reliance on commission certified software.
- 59-12-408 - Purchaser relief from liability.
- 59-12-601.1 - Title.
- 59-12-602 - Definitions.
- 59-12-603 - County tax -- Bases -- Rates -- Use of revenues -- Adoption of ordinance required -- Advisory board -- Administration -- Collection -- Distribution -- Enactment or repeal of tax or tax rat
- 59-12-605 - Seller or certified service provider reliance on commission information.
- 59-12-606 - Certified service provider or model 2 seller reliance on commission certified software.
- 59-12-607 - Purchaser relief from liability.
- 59-12-701 - Purpose statement.
- 59-12-702 - Definitions.
- 59-12-703 - Opinion question election -- Base -- Rate -- Imposition of tax -- Uses of tax money -- Enactment or repeal of tax -- Effective date -- Notice requirements.
- 59-12-704 - Distribution of revenues -- Advisory board creation -- Determining operating expenses.
- 59-12-705 - Free or reduced admission day available to all state residents.
- 59-12-707 - Seller or certified service provider reliance on commission information.
- 59-12-708 - Certified service provider or model 2 seller reliance on commission certified software.
- 59-12-709 - Purchaser relief from liability.
- 59-12-801 - Definitions.
- 59-12-802 - Imposition of rural county health care facilities tax -- Expenditure of tax revenues -- Base -- Rate -- Administration, collection, and enforcement of tax.
- 59-12-803 - Distribution of revenues generated by rural county health care facilities tax.
- 59-12-804 - Imposition of rural city hospital tax -- Base -- Rate -- Administration, collection, and enforcement of tax.
- 59-12-805 - Distribution of revenues generated by rural city hospital tax.
- 59-12-806 - Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
- 59-12-808 - Seller or certified service provider reliance on commission information.
- 59-12-809 - Certified service provider or model 2 seller reliance on commission certified software.
- 59-12-810 - Purchaser relief from liability.
- Chapter 13 - Motor and Special Fuel Tax Act
- 59-13-101 - Short title.
- 59-13-102 - Definitions.
- 59-13-103 - List of clean fuels provided to tax commission -- Report to the Legislature.
- 59-13-104 - Tax rate decals -- Posted on pump.
- 59-13-201 - Rate -- Tax basis -- Exemptions -- Revenue deposited in the Transportation Fund -- Restricted account for boating uses -- Refunds -- Reduction of tax in limited circumstances.
- 59-13-201.5 - Refund of taxes impacting Ute tribe and Ute tribal members.
- 59-13-202 - Refund of tax for agricultural uses on individual income and corporate franchise and income tax returns -- Application for permit for refund -- Division of Finance to pay claims -- Rules p
- 59-13-202.5 - Refunds of tax due to fire, flood, storm, accident, crime, discharge in bankruptcy, or mixing of fuels -- Filing claims and affidavits -- Commission approval -- Rulemaking -- Appeals --
- 59-13-203.1 - Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.
- 59-13-204 - Distributors liable for tax -- Computations -- Exceptions -- Assumption of liability statements -- Motor fuel received -- Tax to be added to price of motor fuel.
- 59-13-205 - License certificate -- Display at place of business -- Failure to secure license -- Penalties.
- 59-13-206 - Distributor requirements -- Reports and statements to be furnished to the commission -- Contents of statements -- Statement to be signed -- Penalties.
- 59-13-207 - Deductions allowed -- Prorating of deduction to retail dealers.
- 59-13-208 - Motor fuel shipments from out of state -- Reports required.
- 59-13-209 - Due date -- Delinquency -- Penalties -- Interest -- Collection procedure.
- 59-13-210 - Commission rulemaking authority.
- 59-13-211 - Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.
- 59-13-212 - Penalties for failure to make reports or returns -- Criminal penalties.
- 59-13-301 - Tax basis -- Rate -- Exemptions -- Revenue deposited with treasurer and credited to Transportation Fund -- Reduction of tax in limited circumstances.
- 59-13-301.5 - Refund of taxes impacting Ute tribe and Ute tribal members.
- 59-13-302 - Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds -- Discontinuance of business -- Liens upon property.
- 59-13-303 - Special fuel user permits -- Application -- Revocation of permits under certain circumstances.
- 59-13-304 - Inspection of clean fuel vehicles.
- 59-13-305 - User report required -- Contents of report -- Signature -- Penalties -- Exemptions from requirements -- Change of exemption status -- Duty to notify commission.
- 59-13-306 - Due date of special fuel tax.
- 59-13-307 - Supplier reports -- Signature required -- Penalties.
- 59-13-308 - Delinquency -- Penalties -- Interest.
- 59-13-310 - Special fuel from out of state -- Reports required -- Contents of reports.
- 59-13-311 - Tax is a lien against vehicle -- Removable only when tax is paid.
- 59-13-312 - Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.
- 59-13-313 - Commission to enforce the laws -- Estimations of tax -- Penalties -- Notice of determinations -- Information sharing with other states.
- 59-13-314 - Special fuel user permit required before registration of vehicle.
- 59-13-315 - Transfer of ownership of vehicle -- Lien to be removed -- Tax clearance by commission.
- 59-13-318 - Refunds.
- 59-13-320 - Penalties for violations of the special fuel tax provisions.
- 59-13-320.5 - Use of dyed diesel on highways prohibited -- Penalty.
- 59-13-321 - Wholesaler option for rack distributions tax payments -- Notification -- Security.
- 59-13-322 - Refunds of tax due to fire, flood, storm, accident, crime, discharge in bankruptcy, or mixing of fuels -- Filing claims and affidavits -- Commission approval -- Rulemaking -- Appeals -- Pe
- 59-13-401 - Aviation fuel tax -- Rate.
- 59-13-402 - Revenue from taxes deposited with treasurer -- Credit to Aeronautics Restricted Account -- Purposes for which funds may be used -- Allocation of funds -- Reports -- Returns required.
- 59-13-403 - Administration and penalties -- Bond requirements.
- 59-13-501 - Interstate fuel tax agreements by commission -- Contents of agreement -- Rulemaking power -- Legal remedies -- Conflicts.
- 59-13-502 - Interstate fuel tax agreements -- Compliance procedures.
- Chapter 14 - Cigarette and Tobacco Tax and Licensing Act
- Chapter 15 - Beer Tax
- Chapter 18 - Charitable Trust Act
- Chapter 19 - Illegal Drug Stamp Tax Act
- Chapter 21 - Mineral Lease Funds
- Chapter 22 - Model Tobacco Settlement Act
- Chapter 23 - Brine Shrimp Royalty Act
- Chapter 24 - Radioactive Waste Facility Tax Act
- Chapter 25 - Hazardous Waste Facility and Nonhazardous Solid Waste Facility Tax Act
- Chapter 26 - Multi-Channel Video or Audio Service Tax Act
- Chapter 27 - Sexually Explicit Business and Escort Service Tax