Part 1 - OIL AND GAS SEVERANCE TAX
- Section 59-5-101 - Definitions
- Section 59-5-102 - Definitions - Severance tax - Computation - Rate - Annual exemption - Tax credits - Tax rate reduction
- Section 59-5-103.1 - Valuation of oil or gas - Deductions
- Section 59-5-104 - Statements filed - Contents - Falsification as perjury
- Section 59-5-106 - Interest and penalty - Overpayments
- Section 59-5-107 - Date tax due - Extensions - Installment payments - Penalty on delinquencies - Audit
- Section 59-5-108 - Tax as lien on property or oil and gas production interests
- Section 59-5-109 - Adjudicative proceedings for correction of amount of tax
- Section 59-5-110 - Decisions of commission
- Section 59-5-111 - Condition precedent to judicial review
- Section 59-5-114 - Limitation of actions
- Section 59-5-115 - Disposition of taxes collected - Credit to General Fund
- Section 59-5-116 - Disposition of certain taxes collected on Ute Indian land
- Section 59-5-119 - Disposition of certain taxes collected on Navajo Nation land located in Utah
- Section 59-5-120 - Exemption
- Section 59-5-121 - Severance tax revenue for aviation fuel incentive account