Utah Code
Title 59 - Revenue and Taxation

Chapter 1 - General Taxation Policies

Part 1 - General Provisions -

Part 2 - State Tax Commission

Section 213.1 - Public meeting on revision of commission publication. - Affected by 63I-1-259 on 5/9/2024

Section 213.2 - Annual report on provision of guidance by the commission. - Affected by 63I-1-259 on 5/9/2024

Part 3 - Miscellaneous Provisions -

Part 4 - Penalties, Interest, and Confidentiality of Information

Section 405 - Commission consideration of confidential tax matters. - Affected by 63I-1-259 on 5/9/2024

Part 5 - Petitions for Redetermination of Deficiencies -

Part 6 - Judicial Review -

Part 7 - Termination and Jeopardy Assessments Procedure -

Part 8 - Multistate Tax Compact -

Part 10 - Taxpayer Bill of Rights -

Part 11 - Private Collection -

Part 13 - Reportable Transactions Act -

Part 14 - Assessment, Collections, and Refunds Act -

Part 15 - Specie Legal Tender Act -

Part 16 - Transparency of Ballot Propositions Act -

Part 17 - Depository Institution Data Match System and Levy Act -

Chapter 2 - Property Tax Act

Part 1 - General Provisions -

Part 2 - Assessment of Property -

Part 3 - County Assessment -

Part 4 - Assessment of Transitory Personal Property and Interstate Carriers -

Part 5 - Farmland Assessment Act -

Part 7 - Appraisers and Appraisals -

Part 8 - Apportionment -

Part 9 - Levies

Section 926 - Proposed tax increase by state -- Notice -- Contents -- Dates. - Affected by 63I-2-259 on 7/1/2023

Part 10 - Equalization -

Part 11 - Exemptions, Deferrals, and Abatements -

Part 12 - Property Tax Relief -

Part 13 - Collection of Taxes -

Part 15 - Transportable Factory-Built Housing Unit Act -

Part 16 - Multicounty Assessing and Collecting Levy -

Part 17 - Urban Farming Assessment Act -

Part 18 - Tax Deferral and Tax Abatement -

Part 19 - Armed Forces Exemptions -

Chapter 3 - Tax Equivalent Property Act -

Chapter 4 - Privilege Tax -

Chapter 5 - Severance Tax on Oil, Gas, and Mining

Part 1 - Oil and Gas Severance Tax -

Part 2 - Mining Severance Tax -

Chapter 6 - Mineral Production Tax Withholding -

Chapter 7 - Corporate Franchise and Income Taxes

Part 1 - Corporate Tax Generally -

Part 2 - Corporate Income Tax -

Part 3 - Allocation and Apportionment of Income - Utah UDITPA Provisions -

Part 4 - Combined Reporting -

Part 5 - Procedures and Administration -

Part 6 - Credits

Section 610 - Recycling market development zones tax credits. - Affected by 63I-2-259 on 12/31/2024

Section 614.10 - Nonrefundable enterprise zone tax credit. - Affected by 63I-2-259 on 12/31/2024

Section 618.1 - Tax credit related to alternative fuel heavy duty vehicles. - Affected by 63I-1-259 on 7/1/2029

Section 624 - Targeted business income tax credit. - Affected by 63I-2-259 on 12/31/2024

Part 7 - S Corporations -

Part 8 - Unrelated Business Income -

Part 9 - Tax Credit Administration Act -

Chapter 8 - Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act -

Chapter 9 - Taxation of Admitted Insurers

Section 102.5 - Offset for occupational health and safety related donations. - Affected by 63I-1-259 on 12/31/2030

Chapter 10 - Individual Income Tax Act

Part 1 - Determination and Reporting of Tax Liability and Information -

Part 2 - Trusts and Estates

Section 210 - Fiduciary adjustments. - Affected by 63I-2-259 on 12/31/2024

Part 4 - Withholding of Tax -

Part 5 - Procedure and Administration -

Part 10 - Nonrefundable Tax Credit Act

Section 1007 - Recycling market development zones tax credits. - Affected by 63I-2-259 on 12/31/2024

Section 1033.1 - Tax credit related to alternative fuel heavy duty vehicles. - Affected by 63I-1-259 on 7/1/2029

Section 1037 - Nonrefundable enterprise zone tax credit. - Affected by 63I-2-259 on 12/31/2024

Part 11 - Refundable Tax Credit Act

Section 1112 - Targeted business income tax credit. - Affected by 63I-2-259 on 12/31/2024

Part 13 - Individual Income Tax Contribution Act -

Part 14 - Pass-Through Entities and Pass-Through Entity Taxpayers Act -

Chapter 11 - Inheritance Tax Act -

Chapter 12 - Sales and Use Tax Act

Part 1 - Tax Collection -

Part 2 - Local Sales and Use Tax Act -

Part 3 - Transient Room Tax -

Part 3A - Municipality Transient Room Tax -

Part 4 - Impacted Communities Taxes Act -

Part 6 - Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act -

Part 7 - County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities -

Part 8 - Funding for Health Care -

Part 11 - County Option Sales and Use Tax -

Part 12 - Motor Vehicle Rental Tax -

Part 13 - Town Option Sales and Use Tax Act -

Part 14 - City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities -

Part 18 - Additional State Sales and Use Tax Act -

Part 20 - Supplemental State Sales and Use Tax Act -

Part 21 - City or Town Option Sales and Use Tax Act -

Part 22 - Local Option Sales and Use Taxes for Transportation Act -

Chapter 13 - Motor and Special Fuel Tax Act

Part 1 - General Provisions -

Part 2 - Motor Fuel -

Part 3 - Special Fuel -

Part 4 - Aviation Fuel -

Part 5 - Interstate Agreements -

Chapter 14 - Cigarette and Tobacco Tax and Licensing Act

Part 1 - General Provisions -

Part 2 - Cigarettes -

Part 3 - Tobacco Products -

Part 4 - Cigarettes and Tobacco Products -

Part 5 - Smokeless Tobacco Products -

Part 6 - Tobacco Manufacturer Stamping Enforcement Provisions -

Part 7 - Cigarette Rolling Machine Operators Act -

Part 8 - Electronic Cigarette and Nicotine Product Licensing and Taxation Act -

Chapter 15 - Beer Tax -

Chapter 18 - Charitable Trust Act -

Chapter 21 - Mineral Lease Funds -

Chapter 22 - Model Tobacco Settlement Act

Part 1 - Title -

Part 2 - Model Tobacco Settlement Statute -

Part 3 - Master Settlement Agreement Provisions -

Part 4 - Miscellaneous Provisions -

Chapter 23 - Brine Shrimp Royalty Act -

Chapter 24 - Radioactive Waste Facility Tax Act -

Chapter 26 - Multi-Channel Video or Audio Service Tax Act -

Chapter 27 - Sexually Explicit Business and Escort Service Tax -

Chapter 28 - State Transient Room Tax Act -