Utah Statutes
§ 59-5-301 — Definitions.
Utah·Title 59 Revenue and Taxation·Ch. 59-5 Severance Tax on Oil, Gas, and Mining·Part 59-5-3 Tax Credits
As used in this part:
(1)"Division" means the Division of Oil, Gas, and Mining established under Title 40, Chapter 6, Board and Division of Oil, Gas, and Mining.
(2)"High cost infrastructure project" means the same as that term is defined in Section 79-6-602.
(3)"Infrastructure cost-burdened entity" means the same as that term is defined in Section 79-6-602.
(4)"Infrastructure-related revenue" means the same as that term is defined in Section 79-6-602.
(5)"Natural gas" means the same as that term is defined in Section 59-5-101.
(6)"Natural gas liquids" means the same as that term is defined in Section 59-5-101.
(7)"Office" means the Office of Energy Development created in Section 79-6-401.
(8)"Recompletion" means any downhole operation that is:
(8)(a) conducted to reestablish the p
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Legislative History
Enacted by Chapter 159, 2025 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.