Utah Code § 59-5-120

Current with legislation effective through 5/2/2024

Section 59-5-120 - Exemption

Beginning on January 1, 2006, and ending on June 30, 2026, no severance tax required by this chapter is imposed on oil and gas produced, saved, sold, or transported if the oil or gas produced, saved, sold, or transported is derived from:

(1) coal-to-liquids technology;

(2) oil shale; or

(3) oil sands.

Utah Code § 59-5-120

Amended by Chapter 352, 2016 General Session ,§ 1, eff. 5/10/2016.

Enacted by Chapter 346, 2006 General Session