Utah § 59-5-104 Statements filed -- Contents -- Falsification as perjury.

Utah Statutes

§ 59-5-104 — Statements filed -- Contents -- Falsification as perjury.

Utah § 59-5-104

Title 59Revenue and Taxation

Ch. 59-5Severance Tax on Oil, Gas, and Mining

Part 59-5-1Oil and Gas Severance Tax

This text of Utah § 59-5-104 (Statements filed -- Contents -- Falsification as perjury.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-5-104 (2026).

Text

(1)(1)(a) Every producer engaged in the production of oil or gas from any well or wells in the state shall file with the commission, on or before June 1 of each year, on forms furnished by the commission, a statement containing the information required by Subsection (1)(b) relating to the oil or gas:

(1)(a)(i) produced; and

(1)(a)(ii) (1)(a)(ii)(A) saved;

(1)(a)(ii)(B) sold; or

(1)(a)(ii)(C) transported from the field where the oil or gas was produced during the preceding calendar year.

(1)(b) The statement required in Subsection (1)(a) shall include:

(1)(b)(i) the name, description, and location of:

(1)(b)(i)(A) every well or wells; and

(1)(b)(i)(B) every field in which the well or wells are located;

(1)(b)(ii) the number of barrels of oil, the cubic feet of gas, and quantity of other h

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(1) (1)(a) Every producer engaged in the production of oil or gas from any well or wells in the state shall file with the commission, on or before June 1 of each year, on forms furnished by the commission, a statement containing the information required by Subsection (1)(b) relating to the oil or gas:
(1)(a)(i) produced; and
(1)(a)(ii) (1)(a)(ii)(A) saved;
(1)(a)(ii)(B) sold; or
(1)(a)(ii)(C) transported from the field where the oil or gas was produced during the preceding calendar year.
(1)(b) The statement required in Subsection (1)(a) shall include:
(1)(b)(i) the name, description, and location of:

(1)(b)(i)(A) every well or wells; and
(1)(b)(i)(B) every field in which the well or wells are located;
(1)(b)(ii) the number of barrels of oil, the cubic feet of gas, and quantity of other hydrocarbon substances produced, including the percentage of production from lands held in trust by the United States for any federally recognized Indian tribe or its members;
(1)(b)(iii) the value of the oil or gas; and
(1)(b)(iv) any other reasonable and necessary information required by the commission.
(2) The statements or reports required to be filed with the commission shall be signed and sworn to by the producer or a designee.
(3) Any willful false swearing as to the purported material facts set out in this report constitutes the crime of perjury and shall be punished as such under Title 76, Utah Criminal Code.