Utah Statutes
§ 59-5-108 — Tax as lien on property or oil and gas production interests.
Utah § 59-5-108
JurisdictionUtah
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 § 59-5-108 (Tax as lien on property or oil and gas production interests.) 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. § 59-5-108 (2026).
Text
(1)The severance tax imposed by this chapter, together with penalties and interest, is and shall remain a lien upon the owner's interest in the oil or gas well or rights in the well from which the oil or gas is extracted, until the tax is paid.
(2)In the case of an owner who has no interest in the oil or gas well, but only in the proceeds of production from it, the lien is upon the oil or gas production rights or royalty interests in the well.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Amended by Chapter 4, 1988 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-5-108, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-5-108.