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: 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