Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-5-104
Statements filed -- Contents -- Falsification as perjury. (Superseded 7/1/2026)
Superseded 7/1/2026
59-5-104.
Statements filed -- Contents -- Falsification as perjury.
# (1)
# (a)
Every producer engaged in the production of oil or gas from any well or wells in the state shall file with the commission, on or before June 1 of each year, on forms furnished by the commission, a statement containing the information required by Subsection (1)(b) relating to the oil or gas:
(i) produced; and
(ii)
(A) saved;
(B) sold; or
(C) transported from the field where the oil or gas was produced during the preceding calendar year.
# (b)
The statement required in Subsection (1)(a) shall include:
(i) the name, description, and location of:
(A) every well or wells; and
(B) every field in which the well or wells are located;
(ii) the number of barrels of oil, the cubic feet of gas, and quantity of other hydrocarbon substances produced, including the percentage of production from lands held in trust by the United States for any federally recognized Indian tribe or its members;
(iii) the value of the oil or gas; and
(iv) any other reasonable and necessary information required by the commission.
# (2)
The statements or reports required to be filed with the commission shall be signed and sworn to by the producer or a designee.
# (3)
Any willful false swearing as to the purported material facts set out in this report constitutes the crime of perjury and shall be punished as such under Title 76, Utah Criminal Code.
Source: view the official text
In this chapter (32 sections)
- 59-5-101 · Definitions
- 59-5-102 · Definitions -- Severance tax -- Computation -- Rate --…
- 59-5-103.1 · Valuation of oil or gas -- Deductions
- 59-5-104 · Statements filed -- Contents -- Falsification as perjury.…
- 59-5-106 · Interest and penalty -- Overpayments
- 59-5-107 · Date tax due -- Extensions -- Installment payments --…
- 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.…
- 59-5-119 · Disposition of certain taxes collected on Navajo Nation land…
- 59-5-120 · Exemption
- 59-5-121 · Severance tax revenue for aviation fuel incentive account
- 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 --…
- 59-5-206 · Interest and penalty -- Overpayments
- 59-5-207 · Date tax due -- Extensions -- Installment payments --…
- 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 --…
- 59-5-301 · Definitions
- 59-5-302 · Tax credit for recompletion or workover
- 59-5-303 · Tax credit for natural gas converted to hydrogen fuel
- 59-5-304 · Tax credit for mining exploration
- 59-5-305 · High cost infrastructure tax credit