Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-5-201
Definitions
As used in this part:
# (1)
# (a)
"Metalliferous minerals" includes any ore, metal, or other substance containing the following:
(i) aluminum;
(ii) antimony;
(iii) arsenic;
(iv) barium;
(v) beryllium;
(vi) bismuth;
(vii) boron;
(viii) cadmium;
(ix) calcium;
(x) cerium;
(xi) cesium;
(xii) chromium;
(xiii) cobalt;
(xiv) columbium;
(xv) copper;
(xvi) gallium;
(xvii) germanium;
(xviii) gold;
(xix) hafnium;
(xx) indium;
(xxi) iridium;
(xxii) iron;
(xxiii) lanthanum;
(xxiv) lead;
(xxv) lithium;
(xxvi) manganese;
(xxvii) mercury;
(xxviii) molybdenum;
(xxix) nickel;
(xxx) osmium;
(xxxi) palladium;
(xxxii) platinum;
(xxxiii) praseodymium;
(xxxiv) rare earth metals;
(xxxv) rhenium;
(xxxvi) rhodium;
(xxxvii) rubidium;
(xxxviii) ruthenium;
(xxxix) samarium;
(xl) scandium;
(xli) selenium;
(xlii) silicon;
(xliii) silver;
(xliv) sodium;
(xlv) strontium;
(xlvi) tantalum;
(xlvii) tellurium;
(xlviii) thallium;
(xlix) thorium;
(l) tin;
(li) titanium;
(lii) tungsten;
(liii) uranium;
(liv) vanadium;
(lv) yttrium;
(lvi) zinc; or
(lvii) zirconium.
# (b)
"Metalliferous minerals" does not include:
(i) chloride compounds or salts;
(ii) potash;
(iii) rock, sand, gravel, and stone products;
(iv) gypsum;
(v) sulfur or sulfuric acid;
(vi) gem stones;
(vii) ammonium nitrate;
(viii) carbon dioxide;
(ix) oil, gas, coal, and all carboniferous materials; or
(x) phosphate.
# (2)
"Mine" means an operation for extracting minerals and includes any deposit of valuable metalliferous minerals that are being extracted from a natural deposit, or a secondary source including tails, slag, waste dumps, or other similar secondary source, whether in solution or otherwise.
# (3)
"Mining" means the act, process, or work of extracting minerals from their natural occurring environment or from a mine, and transporting or moving those minerals to the point of processing, use, or sale. "Mining" includes the process of leaching minerals from their naturally occurring deposit.
# (4)
"Ore" means raw materials in their natural state or condition prior to beneficiation or processing, and includes mined raw materials extracted prior to further processing. "Ore" includes any metalliferous material whose metal content is less than 15% and does not include any material whose metal content is 15% or greater.
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