Utah Statutes
§ 59-5-120 — Exemption.
Utah § 59-5-120
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 § 59-5-120 (Exemption.) 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. § 59-5-120 (2026).
Text
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.
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Legislative History
Amended by Chapter 352, 2016 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 § 59-5-120, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-5-120.