Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-5-301 — Definitions
As used in this part:
(1) "Division" means the Division of Oil, Gas, and Mining established under Title 40, Chapter 6, Board and Division of Oil, Gas, and Mining.
(2) "High cost infrastructure project" means the same as that term is defined in Section 79-6-602.
(3) "Infrastructure cost-burdened entity" means the same as that term is defined in Section 79-6-602.
(4) "Infrastructure-related revenue" means the same as that term is defined in Section 79-6-602.
(5) "Natural gas" means the same as that term is defined in Section 59-5-101.
(6) "Natural gas liquids" means the same as that term is defined in Section 59-5-101.
(7) "Office" means the Office of Energy Development created in Section 79-6-401.
(8) "Recompletion" means any downhole operation that is:
(a) conducted to reestablish the producibility or serviceability of a well in any geologic interval; and
(b) approved by the division as a recompletion.
(9) "Well" means the same as that term is defined in Section 59-5-101.
(10)
(a) "Workover" means any downhole operation that is:
(i) conducted to sustain, restore, or increase the producibility or serviceability of a well in the geologic intervals in which the well is currently completed; and
(ii) approved by the division as a workover.
(b) "Workover" does not include operations that are conducted primarily as routine maintenance or to replace worn or damaged equipment.
Source: official text