Utah Code — Title 59 (Revenue and Taxation)
General Taxation Policies109 sections
General Provisions
State Tax Commission
- 59-1-201 Composition of commission -- Terms -- Removal from office -- Appointment
- 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
- 59-1-206.1 Definitions -- Background checks for employees
- 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
- 59-1-213.1 Public meeting on revision of commission publication
Miscellaneous Provisions
- 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 authority -- Limitations on recovery by members of a class -- Severability
- 59-1-305 Convenience fee to cover the costs of electronic payments
- 59-1-306 Definition -- State Tax Commission Administrative Charge Account -- Amount of administrative charge -- Deposit of revenue into the restricted account -- Interest deposited into General Fund -- Expenditure of money deposited into the restricted account. (Superseded 1/1/2027)
Penalties, Interest, and Confidentiality of Information
- 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. (Superseded 7/1/2026)
- 59-1-403.1 Disclosure of return information
- 59-1-404 Definitions -- Confidentiality of commercial information obtained from a property taxpayer or derived from the commercial information -- Rulemaking authority -- Exceptions -- Written explanation -- Signature requirements -- Retention of signed explanation by employer -- Penalty
- 59-1-405 Commission consideration of confidential tax matters
Petitions for Redetermination of Deficiencies
Judicial Review
- 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 Requirement to post security -- Waiver -- Payment of tax, interest, or penalties after judicial decision -- Interest
- 59-1-612 Formal hearing to exhaust administrative remedies
- 59-1-613 Judicial review -- Mandatory stay of certain commission cases
Termination and Jeopardy Assessments Procedure
- 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
Multistate Tax Compact
- 59-1-801.5 Purpose of compact -- Definitions -- Elements of sales and use tax laws -- The Multistate Tax Commission -- Uniform regulations and forms -- Interstate audits -- Entry into force and withdrawal -- Effect on other laws and jurisdiction -- Construction and severability
- 59-1-808 Interaudit provisions to apply
- 59-1-809 Commission authority related to the Multistate Tax Commission and governmental entities
Taxpayer Bill of Rights
Private Collection
Reportable Transactions Act
- 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
Assessment, Collections, and Refunds Act
- 59-1-1402 Definitions
- 59-1-1402.1 Exceptions to applicability of this part
- 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 -- Commission rulemaking authority
- 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 liability -- 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 -- Statutory construction
- 59-1-1418 Suspension of running of statute of limitations
- 59-1-1419 Venue -- Section does not affect right to seek judicial review
- 59-1-1420 Administrative garnishment order for liability
Specie Legal Tender Act
- 59-1-1502 Specie legal tender is legal tender in the state -- Person may not compel another person to tender or accept specie legal tender -- Court or congressional action to authorize gold or silver coin or bullion as legal tender
- 59-1-1503 Nonrefundable credit -- Sales and use tax exemption -- Sales and use tax remittance
- 59-1-1505 Attorney general to enforce part
- 59-1-1506 Severability clause
Transparency of Ballot Propositions Act
Depository Institution Data Match System and Levy Act
- 59-1-1702 Definitions
- 59-1-1703 Depository institution data match system
- 59-1-1704 Election to enter into an agreement
- 59-1-1705 Requirement to access depository institution data match system
- 59-1-1706 Requirement for a depository institution to provide information to the commission
- 59-1-1707 Commission requirement to provide notice of levy to depository institution -- Duration of levy
- 59-1-1708 Depository institution requirement to secure amount subject to levy in account holder's account
- 59-1-1709 Commission to send notice to delinquent taxpayer
- 59-1-1710 Commission to determine portion of an amount subject to levy -- Process for resolution of dispute -- Extension of certain time periods -- District court action -- Rulemaking authority
- 59-1-1711 Depository institution to release portion of amount subject to levy
- 59-1-1712 Limitations on commission authority to levy
- 59-1-1713 Commission payment to depository institution to secure amount subject to levy
- 59-1-1714 Amount levied or released in error -- Rulemaking authority
- 59-1-1715 Limits on a depository institution's authority to disclose or provide notice -- Depository institution authority to provide information
- 59-1-1716 Limits on depository institution liability
- 59-1-1717 Confidentiality of information
Property Tax Act149 sections
General Provisions
- 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 -- Procedure if property owner or property no longer qualifies to receive a residential exemption. (Superseded 7/1/2026)
- 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
- 59-2-109 Burden of proof. (Superseded 1/1/2027)
- 59-2-109.1 Burden of proof for an appeal involving property eligible for deferral for 2023
- 59-2-110 Designation of person to receive notice
Assessment of Property
- 59-2-201 Assessment by commission -- Determination of value of mining property -- Determination of value of aircraft -- Notification of assessment -- Local assessment of property assessed by the unitary method -- Commission may consult with county
- 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 -- Appeals
- 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 for filing statement -- Appeals
- 59-2-208 Duties of commission 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
- 59-2-213 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
County Assessment
- 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 -- Assessment of common areas
- 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
- 59-2-301.4 Definition -- Assessment of property after a reduction in value -- Other factors affecting fair market value -- County legislative body authority to reduce value or issue a refund after a valuation reduction
- 59-2-301.5 Definitions -- Assessment of property if threatened or endangered species is present
- 59-2-301.6 Definition -- Assessment of property having a diminished productive value
- 59-2-301.7 Definitions -- Assessment of property used for radioactive or hazardous waste storage
- 59-2-301.8 Assessment of multi-tenant residential property
- 59-2-301.9 Assessment of pollution control equipment
- 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
- 59-2-303.2 Automatic review of assessed value of review property
- 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 -- Reporting information to other counties
- 59-2-306.5 Valuation of personal property of telecommunications service provider -- Reporting information to counties
- 59-2-307 Refusal by taxpayer to file signed statement -- Estimation of value -- Penalty
- 59-2-308 Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation -- Assessment of personal property valued by program manager
- 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 -- Delivery of preliminary assessment book to commission
- 59-2-313 Assessor to furnish information to commission
- 59-2-313.1 County assessor duties to provide assessment data -- Commission review -- Subscription to market data service
- 59-2-314 Penalty for failure to complete assessment book
- 59-2-315 Crime insurance -- Liability for willful failure or neglect of duty -- 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
- 59-2-326 Assessment roll delivered to county treasurer
- 59-2-327 Assessment roll -- 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
Assessment of Transitory Personal Property and Interstate Carriers
- 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 adjustments
- 59-2-403 Assessment of interstate state-assessed commercial vehicles -- Apportionment
- 59-2-405 Uniform fee on tangible personal property required to be registered with the state -- Distribution of revenues -- Appeals. (Superseded 1/1/2027)
- 59-2-405.1 Uniform fee on certain vehicles with a gross vehicle weight rating of 14,000 pounds or less -- Distribution of revenues -- Appeals. (Superseded 1/1/2027)
- 59-2-405.2 Definitions -- Uniform statewide fee on certain tangible personal property -- Distribution of revenues -- Rulemaking authority -- Determining the length of a vessel. (Superseded 1/1/2027)
- 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. (Superseded 7/1/2026)
Farmland Assessment Act
- 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
- 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 residence excluded -- Taxation of structures and site of residence
- 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
Appraisers and Appraisals
- 59-2-701 Appraisal by certified or licensed appraisers -- Appraiser trainees -- Certification of elected county assessors -- Commission may prescribe additional requirements for appraisers -- Rulemaking authority -- County assessor to ensure compliance
- 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 -- Rulemaking
- 59-2-704.5 Commission to adopt rules -- Legislative review
- 59-2-705 Personal property audits -- Records confidential -- Cost
Apportionment
- 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
Levies
- 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 levy 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 receipt
- 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 -- Format of statement
- 59-2-914 Excess levies -- Commission to recalculate levy -- Notice to implement adjusted levies to county auditor -- Authority to exceed maximum levy permitted by law
- 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 and public hearing requirements for certain tax increases -- Exceptions -- Audit
- 59-2-919.1 Notice of property valuation and tax changes. (Superseded 7/1/2026)
- 59-2-919.2 Consolidated advertisement of public hearings
- 59-2-920 Resolution and levy to be forwarded to commission
- 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 Definitions -- Report of valuation of property to county auditor and commission -- Transmittal by auditor to governing bodies -- Calculation of certified tax rate -- Rulemaking authority -- Budgeting requirements -- Notice provided by the commission. (Superseded 1/1/2027)
- 59-2-924.1 Definitions -- 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
- 59-2-924.5 Diversion of centrally assessed new growth
- 59-2-926 Proposed tax increase by state -- Notice -- Contents -- Dates. (Superseded 7/1/2026)
Equalization
- 59-2-1001 County board of equalization -- Public hearings -- Hearing officers -- Notice of decision -- Rulemaking -- Education and training for county officers
- 59-2-1002 Change in assessment -- Force and effect -- Additional assessments -- Notice
- 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 -- Public hearing requirements -- Decision of board -- Extensions approved by commission -- Appeal to commission
- 59-2-1004.1 Appeals of valuation or equalization of property eligible for deferral for 2023
- 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 -- Information provided by the commission -- 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
- 59-2-1010 Statement of equalization to be sent to county auditors
- 59-2-1011 Record of changes -- Form and contents of signed statement
- 59-2-1017 Property tax appeal assistance
Exemptions
- 59-2-1101 Definitions -- Exemption of certain property -- Proportional payments for certain property -- Exception -- County legislative body authority to adopt rules or ordinances. (Superseded 7/1/2026)
- 59-2-1102 Determination of exemptions by board of equalization -- Appeal -- Application for exemption -- Annual statement -- Exceptions. (Superseded 1/1/2027)
- 59-2-1103 State lands exemption -- Exceptions to exemption
- 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
- 59-2-1110 Exemption of property used to furnish power for irrigation purposes -- Computation of power used for irrigation
- 59-2-1111 Exemption of property used for irrigation purposes -- Exemption of a nonprofit entity's property used for water purposes
- 59-2-1112 Livestock exemption Repealed
- 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
Tax Equivalent Property Act3 sections
Privilege Tax3 sections
Severance Tax on Oil, Gas, and Mining32 sections
Oil and Gas Severance Tax
- 59-5-101 Definitions
- 59-5-102 Definitions -- Severance tax -- Computation -- Rate -- Annual exemption -- Tax rate reduction
- 59-5-103.1 Valuation of oil or gas -- Deductions
- 59-5-104 Statements filed -- Contents -- Falsification as perjury. (Superseded 7/1/2026)
- 59-5-106 Interest and penalty -- Overpayments
- 59-5-107 Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit
- 59-5-108 Tax as lien on property or oil and gas production interests
- 59-5-109 Adjudicative proceedings for correction of amount of tax
- 59-5-110 Decisions of commission
- 59-5-111 Condition precedent to judicial review
- 59-5-114 Limitation of actions
- 59-5-115 Disposition of taxes collected -- Credit to General Fund
- 59-5-116 Disposition of certain taxes collected on Ute Indian land. (Superseded 7/1/2026)
- 59-5-119 Disposition of certain taxes collected on Navajo Nation land located in Utah. (Superseded 7/1/2026)
- 59-5-120 Exemption
- 59-5-121 Severance tax revenue for aviation fuel incentive account
Mining Severance Tax
- 59-5-201 Definitions
- 59-5-202 Severance tax -- Rate -- Computation -- Annual exemption
- 59-5-203 Determining taxable value
- 59-5-204 Statements filed -- Contents -- Verification -- Falsification as perjury. (Superseded 7/1/2026)
- 59-5-206 Interest and penalty -- Overpayments
- 59-5-207 Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit
- 59-5-208 Tax as lien
- 59-5-209 Adjudicative proceedings for correction of amount of tax
- 59-5-210 Decisions of commission
- 59-5-211 Condition precedent to judicial review
- 59-5-215 Disposition of taxes collected -- Credit to General Fund -- Transfer to State Reinvestment Restricted Account
Tax Credits
Mineral Production Tax Withholding5 sections
- 59-6-101 Definitions
- 59-6-102 Producer's obligation to deduct and withhold payments -- Amount -- Exempt payments -- Credit against tax
- 59-6-102.1 Exemption certificate -- Penalties -- Limit on filing exemption certificate
- 59-6-103 Returns and payments required of producers
- 59-6-104 Commission administration of chapter -- Rulemaking authority
Corporate Franchise and Income Taxes109 sections
Corporate Tax Generally
- 59-7-101 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 Additions to unadjusted income
- 59-7-106 Subtractions from unadjusted income
- 59-7-107 Basis
- 59-7-108 Distributions by corporations
- 59-7-109 Charitable contributions
- 59-7-109.1 Charitable contributions to the Carson Smith Opportunity Scholarship Program
- 59-7-110 Utah net loss -- Carry forward -- 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
- 59-7-118 Section 965, Internal Revenue Code -- Installment payments
- 59-7-159 Review of credits allowed under this chapter
Corporate Income Tax
- 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
Allocation and Apportionment of Income - Utah UDITPA Provisions
- 59-7-302 Definitions -- Determination of taxpayer status
- 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 revenue of an airline -- Sales of a financial institution
- 59-7-318 Sales of tangible personal property
- 59-7-319 Circumstances under which a receipt, rent, royalty, or sale is considered to be in this state
- 59-7-320 Equitable adjustment of standard allocation or apportionment
- 59-7-321 Construction
Combined Reporting
- 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
Procedures and Administration
- 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 Income Tax 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 after suspension or forfeiture of certain corporate powers, rights, and privileges -- Penalty
- 59-7-536 Relief in case of suspension or forfeiture
- 59-7-537 Confidentiality of information
- 59-7-538 Carry forward of expired or repealed tax credit Repealed
Credits
- 59-7-601 Credit of interest income from state and federal securities
- 59-7-607 Utah low-income housing tax credit
- 59-7-609 Historic preservation credit
- 59-7-610 Recycling market development zones tax credits
- 59-7-612 Tax credits for research activities conducted in the state -- Carry forward -- Commission to report modification or repeal of certain federal provisions -- Revenue and Taxation Interim Committee study
- 59-7-614 Clean energy systems tax credits -- Definitions -- 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 Income Tax Fund -- Rulemaking authority
- 59-7-614.2 Refundable economic development tax credit
- 59-7-614.4 Tax credit for pass-through entity taxpayer
- 59-7-614.5 Refundable motion picture tax credit
- 59-7-614.10 Nonrefundable enterprise zone tax credit
- 59-7-618.1 Tax credit related to alternative fuel heavy duty vehicles
- 59-7-619 Nonrefundable high cost infrastructure development tax credit
- 59-7-621 Nonrefundable rural job creation tax credit
- 59-7-623 Nonrefundable guaranty association assessment tax credit
- 59-7-625 Nonrefundable tax credit for a donation to the Carson Smith Opportunity Scholarship Program
- 59-7-626 Refundable tax credit for nonrenewable hydrogen production system
- 59-7-627 Nonrefundable tax credits for employer-provided child care
S Corporations
Unrelated Business Income
Tax Credit Administration Act
Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act6 sections
Taxation of Admitted Insurers7 sections
- 59-9-101 Tax basis -- Rates -- Exemptions -- Rate reductions. (Superseded 7/1/2026)
- 59-9-102 Offsets
- 59-9-102.5 Offset for occupational health and safety related donations
- 59-9-103 Taxation of insurers otherwise untaxed
- 59-9-104 Installment payments -- Penalty
- 59-9-105 Tax on certain insurers to pay for relative value study and other publications or services
- 59-9-108 Utah low-income housing tax credit
Individual Income Tax Act141 sections
Determination and Reporting of Tax Liability and Information
- 59-10-103 Definitions
- 59-10-103.1 Information to be contained on individual income tax returns or booklets
- 59-10-104 Tax basis -- Tax rate -- Exemption
- 59-10-104.1 Exemption from taxation
- 59-10-110 Disallowance of federal tax credits
- 59-10-114 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
- 59-10-116.1 Exemption for out-of-state employee
- 59-10-117 State taxable income derived from Utah sources
- 59-10-117.5 Nonresident individual wage exemption
- 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
- 59-10-136 Domicile
- 59-10-137 Review of credits allowed under this chapter
Trusts and Estates
- 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
Withholding of Tax
- 59-10-401 Definitions
- 59-10-402 Requirement of withholding -- Exceptions
- 59-10-403 Circumstances under which an employer is not required to deduct and withhold a tax
- 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 -- Exception
- 59-10-406 Collection and payment of tax -- Forms filed electronically
- 59-10-407 Withholding tax prepayments
- 59-10-408 Withholding rules -- Agreements with federal government
Procedure and Administration
- 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
- 59-10-529.1 Time period for commission to issue a refund
- 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
- 59-10-552 Carry forward of expired or repealed tax credit Repealed
Nonrefundable Tax Credit Act
- 59-10-1002 Definitions
- 59-10-1002.1 Removal of tax credit from tax return and prohibition on claiming a tax credit -- Conditions for removal and prohibition on claiming a tax credit -- Commission publishing requirements
- 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 credits
- 59-10-1010 Utah low-income housing tax credit
- 59-10-1012 Tax credits for research activities conducted in the state -- Carry forward -- Commission to report modification or repeal of certain federal provisions -- Revenue and Taxation Interim Committee study
- 59-10-1014 Nonrefundable clean energy systems tax credits -- Definitions -- 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 credit
- 59-10-1020 Nonrefundable estate or trust 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
- 59-10-1025 Nonrefundable tax credit for investment in certain life science establishments
- 59-10-1027 Nonrefundable tax credit for combat related death
- 59-10-1028 Nonrefundable tax credit for capital gain transactions on the exchange of one form of legal tender for another form of legal tender
- 59-10-1031 Nonrefundable tax credit for employing a recently deployed veteran
- 59-10-1032 Nonrefundable tax credit for employment of a person who is homeless
- 59-10-1033.1 Tax credit related to alternative fuel heavy duty vehicles
- 59-10-1034 Nonrefundable high cost infrastructure development tax credit
- 59-10-1035 Nonrefundable tax credit for contribution to state Achieving a Better Life Experience Program account
- 59-10-1036 Nonrefundable tax credit for military survivor benefits
- 59-10-1037 Nonrefundable enterprise zone tax credit
- 59-10-1038 Nonrefundable rural job creation tax credit
- 59-10-1041 Nonrefundable tax credit for a donation to the Carson Smith Opportunity Scholarship Program
- 59-10-1042 Nonrefundable tax credit for social security benefits
- 59-10-1043 Nonrefundable tax credit for military retirement
- 59-10-1044 Nonrefundable earned income tax credit
- 59-10-1045 Nonrefundable tax credit for taxes paid by pass-through entity
- 59-10-1046 Nonrefundable adoption expense tax credit
- 59-10-1047 Nonrefundable child tax credit
- 59-10-1048 Nonrefundable tax credits for employer-provider child care
Refundable Tax Credit Act
- 59-10-1102 Definitions
- 59-10-1102.1 Apportionment of tax credit
- 59-10-1103 Tax credit for pass-through entity taxpayer
- 59-10-1105 Tax credit for hand tools used in farming operations -- Procedures for refund -- Transfers from General Fund to Income Tax Fund -- Rulemaking authority
- 59-10-1106 Refundable clean energy systems tax credits -- Definitions -- Certification -- Rulemaking authority
- 59-10-1107 Refundable economic development tax credit
- 59-10-1108 Refundable motion picture tax credit
- 59-10-1111 Refundable tax credit for psychiatrists, psychiatric mental health nurse practitioners, and volunteer retired psychiatrists
- 59-10-1113 Refundable tax credit for nonrenewable hydrogen production system
- 59-10-1114 Refundable adoption expense tax credit
Individual Income Tax Contribution Act
- 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 return -- Conditions for removal and prohibitions on collection -- Commission publication requirements
- 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
- 59-10-1311 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 party
- 59-10-1313 Contribution to a Utah Educational Savings Plan account
- 59-10-1319 Contribution to Clean Air Fund
- 59-10-1320 Contribution to the Governor's Suicide Prevention Fund
- 59-10-1321 Contribution to the Nonprofit Capacity Fund
- 59-10-1322 Contribution to Diapering Supplies Fund
- 59-10-1323 Contribution to the Statewide Hunger Relief Fund
Pass-Through Entities and Pass-Through Entity Taxpayers Act
- 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 -- Failure to pay or withhold a tax on behalf of a pass-through entity taxpayer
- 59-10-1403.3 Refund of amounts paid or withheld for a pass-through entity
- 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 entity -- In determining source of nonresident pass-through entity taxpayer's income certain provisions of pass-through entity agreement may not be considered -- Rulemaking authority
Sales and Use Tax Act153 sections
Tax Collection
- 59-12-102 Definitions. (Superseded 7/1/2026)
- 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 revenue. (Superseded 7/1/2026)
- 59-12-104 Exemptions. (Superseded 7/1/2026)
- 59-12-104.1 Exemptions for religious or charitable institutions
- 59-12-104.2 Exemption for accommodations and services taxed by the Navajo Nation. (Superseded 7/1/2026)
- 59-12-104.3 Credit for certain repossessions of a motor vehicle
- 59-12-104.4 Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority
- 59-12-104.5 Revenue and Taxation Interim Committee review of sales and use taxes
- 59-12-104.6 Procedure for claiming a sales and use tax exemption for certain lodging related purchases -- Rulemaking authority -- Applicability of section
- 59-12-104.10 Exemption from sales tax for cannabis
- 59-12-104.11 Sales tax due for motor vehicle with adaptive driving equipment. (Superseded 1/1/2027)
- 59-12-106 Definitions -- Sales and use tax license requirements -- Penalty -- Application process and requirements -- No fee -- Bonds -- Presumption of taxability -- Exemption certificates -- Exemption certificate license number to accompany contract bids
- 59-12-107 Definitions -- Collection, remittance, and payment of tax by sellers or other persons -- Returns -- Reports -- Direct payment by purchaser of vehicle -- Other liability for collection -- Rulemaking authority -- Credits -- Treatment of bad debt -- Penalties and interest
- 59-12-107.1 Direct payment permit
- 59-12-107.6 Marketplace facilitator collection, remittance, and payment of sales tax obligation -- Marketplace seller collection, remittance, and payment of sales tax obligation -- Liability for collection
- 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
- 59-12-111 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
- 59-12-123 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
Local Sales and Use Tax Act
- 59-12-202 Legislative findings -- Commission authority
- 59-12-203 County, city, or town may levy tax -- Contracts pursuant to Interlocal Cooperation Act. (Superseded 7/1/2026)
- 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 Fund
- 59-12-205 Ordinances to conform with statutory amendments -- Distribution of tax revenue -- Determination of population. (Superseded 1/1/2027)
- 59-12-206 Collection of taxes by commission -- Administrative charge
- 59-12-208.1 Enactment or repeal of tax -- Effective date -- Notice requirements
- 59-12-209 Participation of qualifying jurisdictions in administration and enforcement of certain local sales and use taxes -- Petition for reconsideration relating to the redistribution of certain sales and use tax revenues
- 59-12-210 Commission to provide data to counties
- 59-12-210.1 Commission redistribution of certain sales and use tax revenues
- 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 -- Exception from tax, penalty, or interest
- 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
Transient Room Tax
- 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 charge
- 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 municipalitiesand certain authorities -- Purposes for which revenues may be used
- 59-12-354 Collection of tax -- Administrative charge
- 59-12-355 Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements
Municipality Transient Room Tax
Impacted Communities Taxes Act
- 59-12-401 Resort communities tax authority for cities, towns, and certain authorities and certain counties -- 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 -- Ordinance requirements -- Certain authorities and zones implementing additional resort communities sales and use tax
- 59-12-402.1 State correctional facility sales and use tax -- Base -- Rate -- Collection fees -- Imposition -- Prohibition of military installation development authority imposition of tax
- 59-12-402.5 Capital city revitalization sales and use tax -- Deadline -- Rate -- Collection fees -- Imposition
- 59-12-403 Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, enforcement , and interpretation of tax -- Administrative charge
- 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
Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act
- 59-12-602 Definitions
- 59-12-603 County tax -- Bases -- Rates -- Use of revenue -- Adoption of ordinance required -- Advisory board -- Administration -- Collection -- Administrative charge -- Distribution -- Enactment or repeal of tax or tax rate change -- Effective date -- Notice requirements. (Superseded 7/1/2026)
- 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
County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities
- 59-12-701 Legislative findings
- 59-12-702 Definitions
- 59-12-703 Opinion question election -- Base -- Rate -- Imposition of tax -- Expenditure of revenue -- Administration -- Enactment or repeal of tax -- Effective date -- Notice requirements. (Superseded 7/1/2026)
- 59-12-704 Distribution of revenue -- Advisory board creation -- Determining operating expenses -- Administrative charge
- 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
Funding for Health Care
- 59-12-801 Definitions
- 59-12-802 Imposition of rural county health care tax -- Expenditure of tax revenue -- Base -- Rate -- Administration, collection, enforcement, and interpretation of tax -- Administrative charge
- 59-12-804 Imposition of rural city hospital tax -- Base -- Rate -- Administration, collection,enforcement, and interpretation of tax -- Administrative charge.
- 59-12-805 Distribution of money collected from rural city hospital tax
- 59-12-806 Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements. (Superseded 7/1/2026)
- 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
County Option Sales and Use Tax
- 59-12-1101 Statewide purpose
- 59-12-1102 Base -- Rate -- Imposition of tax -- Distribution of revenue -- Administration -- Administrative charge -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund -- Enactment or repeal of tax -- Effective date -- Notice requirements
- 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
Motor Vehicle Rental Tax
- 59-12-1201 Motor vehicle rental tax -- Rate -- Exemptions -- Administration, collection, enforcement, and interpretation of tax -- Administrative charge -- Deposits. (Superseded 7/1/2026)
- 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
Town Option Sales and Use Tax Act
- 59-12-1302 Imposition of tax -- Base -- Rate -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax -- Administrative charge
- 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
City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities
- 59-12-1401 Purpose statement -- Definitions -- Scope of part
- 59-12-1402 Opinion question election -- Base -- Rate -- Imposition of tax -- Expenditure of revenue -- Enactment or repeal of tax -- Effective date -- Notice requirements. (Superseded 7/1/2026)
- 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
Additional State Sales and Use Tax Act
- 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, enforcement, and interpretation 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
Supplemental State Sales and Use Tax Act
- 59-12-2002 Definitions
- 59-12-2003 Imposition -- Base -- Rate -- Revenue distributed to certain public transit districts
- 59-12-2004 Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax -- Administrative charge
- 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
City or Town Option Sales and Use Tax Act
- 59-12-2102 Definitions
- 59-12-2103 Imposition of tax -- Base -- Rate -- Expenditure of revenue collected from the tax -- Administration, collection, and enforcement of tax by commission -- Administrative charge -- Enactment or repeal of tax -- Annexation -- Notice
- 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
Local Option Sales and Use Taxes for Transportation Act
- 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 revenue monthly by electronic funds transfer -- Transfer of revenue to a public transit district or eligible political subdivision
- 59-12-2207 Administrative charge
- 59-12-2208 Legislative body approval requirements -- Notice -- 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, a water conservation project, or to be deposited into the County of the First Class Highway Projects Fund -- Base -- Rate
- 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 systems for public transit -- Base -- Rate -- Administration of sales and use tax -- Voter approval exception
- 59-12-2219 County option sales and use tax for highways and public transit -- Base -- Rate -- Distribution and expenditure of revenue -- Revenue may not supplant existing budgeted transportation revenue
- 59-12-2220 County option sales and use tax to fund highways or a system for public transit -- Base -- Rate. (Superseded 7/1/2026)
Emergency Services Tax
- 59-12-2401 Definitions
- 59-12-2402 Imposition of emergency services tax -- Permitted rates -- Expenditure and distribution of tax revenue -- Administration, collection, and enforcement of tax -- Administrative charge
- 59-12-2403 Enactment, repeal, or change in the rate of an emergency services tax -- Annexation -- Notice. (Superseded 7/1/2026)
- 59-12-2404 Seller or certified service provider reliance on commission information
- 59-12-2405 Certified service provider or model 2 seller reliance on commission certified software
- 59-12-2406 Purchaser relief from liability
Motor and Special Fuel Tax Act41 sections
General Provisions
Motor Fuel
- 59-13-201 Rate -- Tax basis -- Exemptions -- Revenue deposited into 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 permitted to enforce part -- Penalties -- Revenue and Taxation Interim Committee study
- 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 -- Penalties
- 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
Special Fuel
- 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 -- Penalties
Aviation Fuel
Interstate Agreements
Cigarette and Tobacco Tax and Licensing Act71 sections
General Provisions
Cigarettes
- 59-14-201 License -- Application of part -- Fee -- Bond -- Exceptions. (Superseded 1/1/2027)
- 59-14-202 Issuance of licenses -- Common carrier licenses -- Contents -- Valid for three years -- Revocation -- Distribution requirements. (Superseded 1/1/2027)
- 59-14-203 Failure to obtain a license -- Penalty. (Superseded 1/1/2027)
- 59-14-204 Tax basis -- Rate -- Future increase -- Cigarette Tax Restricted Account -- Appropriation and expenditure of revenues. (Superseded 7/1/2026)
- 59-14-204.5 Application of excise tax on tribal lands
- 59-14-205 Stamping procedure -- Rules -- Exceptions -- Penalty -- Collection procedure
- 59-14-206 Sales of stamps -- Deposit of revenues -- Redemption of unused stamps -- Discount on lump purchases of stamps -- Unlawful acts
- 59-14-207.5 Transactions only with licensed manufacturers, importers, distributors, and retailers
- 59-14-207.6 Unstamped cigarettes
- 59-14-208 Rules for stamping and packaging procedures -- Penalty
- 59-14-208.5 Payment of cigarette tax by consumers
- 59-14-209 Penalty for willful violation -- Counterfeit cigarettes
- 59-14-210 Prohibited sales of cigarettes
- 59-14-211 Penalties for dealing with prohibited cigarettes -- Private right of action
- 59-14-212 Reporting of imported cigarettes -- Penalty
- 59-14-213 Contraband goods
- 59-14-214 Nonparticipating manufacturer equity assessment
- 59-14-215 Transitional inventory tax on cigarettes -- Penalties and interest for failure to comply -- Credit or refund for outdated, unaffixed stamps. (Superseded 7/1/2026)
Tobacco Products
- 59-14-301 Registration and licensing -- Fee -- Bond exceptions. (Superseded 1/1/2027)
- 59-14-302 Tax basis -- Rates. (Superseded 1/1/2027)
- 59-14-303 Remittance of tax -- Returns -- Invoice required -- Filing requirements -- Reports -- Exceptions -- Penalties -- Overpayments
- 59-14-304 Transitional inventory tax on tobacco products -- Penalties and interest for failure to comply
- 59-14-305 Credit or refund for cigarette rolling machine operator
Cigarettes and Tobacco Products
- 59-14-401 Refund of taxes paid -- Exemption for exported cigarettes and tobacco products
- 59-14-402 Reports of imports and exports of taxable cigarettes and tobacco products
- 59-14-403 Duplicate invoice requirements -- Failure to comply -- Penalties
- 59-14-404 Administration of chapter by commission
- 59-14-406 Assistance for commission
- 59-14-407 Reporting of manufacturer name
- 59-14-409 Definitions -- Credit or refund for tax paid on cigarette or tobacco product that is destroyed or returned to the manufacturer -- Interest -- Rulemaking authority
- 59-14-410 Action for collection of tax -- Action for refund or credit of tax
Smokeless Tobacco Products
- 59-14-501 Warning labels required
- 59-14-502 Requirements for placement of warning labels
- 59-14-503 Authority of commission
- 59-14-504 Responsibility for placement of warning labels -- One label required
- 59-14-505 Separate offenses -- Evidence of intended sale of products
- 59-14-506 Contraband goods
- 59-14-507 Penalty for violation
- 59-14-508 Federal laws to supersede these requirements
- 59-14-509 Restrictions on mail order or Internet sales
Tobacco Manufacturer Stamping Enforcement Provisions
- 59-14-601 Definitions
- 59-14-602 Certifications -- Directories -- Tax stamps
- 59-14-603 Directory of cigarettes approved for stamping and sale
- 59-14-604 Prohibition against stamping, sale, or import of cigarettes not in the directory -- Requirement to certify compliance
- 59-14-605 Appointment of agent for service of process
- 59-14-606 Reporting by stamping agents
- 59-14-607 Administrative rulemaking authority
- 59-14-608 License revocation and penalties
- 59-14-609 Effective dates for reporting -- Disgorgement of profits -- Recovery of costs
- 59-14-610 Creation of Tobacco Control Restricted Account
- 59-14-611 Severability clause
Cigarette Rolling Machine Operators Act
- 59-14-702 Definitions
- 59-14-703 Certification of cigarette rolling machine operators -- Renewal of certification -- Requirements for certification or renewal of certification -- Denial
- 59-14-704 Cigarette rolling machine operator quarterly report to commission
- 59-14-705 Cigarette rolling machine operator shall maintain a secure meter on cigarette rolling machine
- 59-14-706 Revocation of certification -- Denial of certification or revocation of certification appeal procedures -- Removal of cigarette rolling machine from premises
- 59-14-707 Commission rulemaking authority
Electronic Cigarette and Nicotine Product Licensing and Taxation Act
- 59-14-802 Definitions. (Superseded 7/1/2026)
- 59-14-803 License to sell electronic cigarette product or nicotine product. (Superseded 7/1/2026)
- 59-14-803.5 Publication of licensed distributors -- Retailer transaction only with licensed distributor -- Penalty
- 59-14-804 Taxation of electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, and prefilled nontherapeutic nicotine device. (Superseded 7/1/2026)
- 59-14-805 Remittance of tax -- Returns -- Invoice required -- Filing requirement-- Exception -- Penalty -- Overpayment. (Superseded 7/1/2026)
- 59-14-806 Refund of taxes paid -- Exemption for exported electronic cigarettes and nicotine products. (Superseded 7/1/2026)
- 59-14-807 Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account. (Superseded 7/1/2026)
- 59-14-808 Restrictions on mail order or Internet sales
- 59-14-809 Commission study on enforcement and collection of tax. (Superseded 7/1/2026)
- 59-14-810 Electronic cigarette product registry. (Superseded 7/1/2026)
- 59-14-811 Reports of illegal product
Beer Tax8 sections
- 59-15-101 Tax basis -- Rate
- 59-15-102 Tax delinquency -- Penalty
- 59-15-104 Procedure for contesting assessment
- 59-15-105 Reports -- Credit -- Records
- 59-15-106 Reports by brewers, wholesalers, and distributors outside the state
- 59-15-107 Report -- Effect of failure to file
- 59-15-108 Construction and equipment of establishments
- 59-15-109 Commission to deposit beer tax revenue
Charitable Trust Act12 sections
- 59-18-102 Definitions
- 59-18-103 Applicability to split interest trust or private foundation trust created before or after effective date
- 59-18-104 Duties and powers of trustee
- 59-18-105 Trustee's fiduciary obligations and duty not to deprive trust of tax exemption, deduction, or credit
- 59-18-106 Trustee's notice to attorney general of inconsistent provisions in trust
- 59-18-107 Amendment of governing instrument
- 59-18-108 Court's power to relieve trustee from restrictions on powers and duties
- 59-18-109 Release of power to select charitable donees
- 59-18-110 Election and consent to release of trust to specified charitable organization
- 59-18-111 Duties of trustee of trust subject to supervision by specified charitable organization
- 59-18-112 Interpretation of chapter to encourage charitable gifts
- 59-18-113 Application of chapter to trusts and trust assets established or acquired before or after effective date
Mineral Lease Funds2 sections
- 59-21-1 Disposition of federal mineral lease money -- Priority to political subdivisions impacted by mineral development -- Disposition of mineral bonus payments -- Appropriation of money attributable to royalties from extraction of minerals on federal land located within boundaries of Grand Staircase-Escalante National Monument. (Superseded 7/1/2026)
- 59-21-2 Mineral Bonus Account created -- Contents -- Use of Mineral Bonus Account money -- Mineral Lease Account created -- Contents -- Appropriation of money from Mineral Lease Account. (Superseded 7/1/2026)
Model Tobacco Settlement Act13 sections
Title
Model Tobacco Settlement Statute
Master Settlement Agreement Provisions
- 59-22-301 Construction of this part
- 59-22-302 Formula for inflation adjustments
- 59-22-303 Allocable share
- 59-22-304 Released claims
- 59-22-305 Releasing parties
- 59-22-306 Original participating manufacturer and related terms
- 59-22-307 Participating manufacturer
- 59-22-308 Payments by subsequent participating manufacturers
Miscellaneous Provisions
Radioactive Waste Facility Tax Act8 sections
- 59-24-102 Definitions
- 59-24-103.5 Radioactive waste disposal, processing, and recycling facility tax
- 59-24-103.7 Radioactive waste facility disposal tax for concentrated depleted uranium and specific site approved waste
- 59-24-104 Payment of tax
- 59-24-105 Deposit of tax revenue
- 59-24-106 Records
- 59-24-108 Rulemaking authority
- 59-24-109 Penalties and interest