Utah Statutes
§ 59-5-208 — Tax as lien.
Utah § 59-5-208
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-5Severance Tax on Oil, Gas, and Mining
Part 59-5-2Mining Severance Tax
This text of Utah § 59-5-208 (Tax as lien.) 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. § 59-5-208 (2026).
Text
The tax imposed by this chapter, together with penalties and interest, is and shall remain a lien upon the mine or mining claim from which the mineral is extracted, until the tax is paid. In the case of unpatented claims or leases on unpatented ground, the lien shall be upon the mining rights.
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Legislative History
Enacted 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 § 59-5-208, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-5-208.