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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-5-208

Tax as lien

Official textle.utah.gov

The tax imposed by this chapter, together with penalties and interest, is and shall remain a lien upon the mine or mining claim from which the mineral is extracted, until the tax is paid. In the case of unpatented claims or leases on unpatented ground, the lien shall be upon the mining rights.

Last amended: Enacted by Chapter 4, 1988 General Session

Source: view the official text

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In this chapter (32 sections)
  1. 59-5-101 · Definitions
  2. 59-5-102 · Definitions -- Severance tax -- Computation -- Rate --…
  3. 59-5-103.1 · Valuation of oil or gas -- Deductions
  4. 59-5-104 · Statements filed -- Contents -- Falsification as perjury.…
  5. 59-5-106 · Interest and penalty -- Overpayments
  6. 59-5-107 · Date tax due -- Extensions -- Installment payments --…
  7. 59-5-108 · Tax as lien on property or oil and gas production interests
  8. 59-5-109 · Adjudicative proceedings for correction of amount of tax
  9. 59-5-110 · Decisions of commission
  10. 59-5-111 · Condition precedent to judicial review
  11. 59-5-114 · Limitation of actions
  12. 59-5-115 · Disposition of taxes collected -- Credit to General Fund
  13. 59-5-116 · Disposition of certain taxes collected on Ute Indian land.…
  14. 59-5-119 · Disposition of certain taxes collected on Navajo Nation land…
  15. 59-5-120 · Exemption
  16. 59-5-121 · Severance tax revenue for aviation fuel incentive account
  17. 59-5-201 · Definitions
  18. 59-5-202 · Severance tax -- Rate -- Computation -- Annual exemption
  19. 59-5-203 · Determining taxable value
  20. 59-5-204 · Statements filed -- Contents -- Verification --…
  21. 59-5-206 · Interest and penalty -- Overpayments
  22. 59-5-207 · Date tax due -- Extensions -- Installment payments --…
  23. 59-5-208 · Tax as lien
  24. 59-5-209 · Adjudicative proceedings for correction of amount of tax
  25. 59-5-210 · Decisions of commission
  26. 59-5-211 · Condition precedent to judicial review
  27. 59-5-215 · Disposition of taxes collected -- Credit to General Fund --…
  28. 59-5-301 · Definitions
  29. 59-5-302 · Tax credit for recompletion or workover
  30. 59-5-303 · Tax credit for natural gas converted to hydrogen fuel
  31. 59-5-304 · Tax credit for mining exploration
  32. 59-5-305 · High cost infrastructure tax credit
Full table of contents →